Currently, a shop owner can decide based on the country of delivery if a B2B order with a valid VAT No. may be taxed or not. However, in some constellations the decision must be made based on the VAT No. as well.

Example:
German customer with German VAT No. orders something to the Netherlands. When the country settings for NL have the “Tax-free (B2B)” option checked, VAT will not be charged. However, since the customer is a Germany based company with a German VAT No., an order like this does not count as an intra-EU supply but as a supply within Germany, thus German VAT must be charged.

See IHK document for more information on this: https://www.ihk-muenchen.de/ihk/documents/Recht-Steuern/Steuerrecht/Neuer-Ordner/IHK_Merkblatt_Innergemeinschaftliche-Lieferungen-%28B2B%29-M%C3%A4rz-2025.pdf

Currently, Shopware cannot deal with this constellation since it can only set the VAT based on the country of delivery.