VAT Customer shipping goods to different country with billing address VAT magneto 2.2.3

Not sure how to get this working, if anyone has any idea will be appreciated for the time.

My aim is to create a module to check if the customer passing two different countries in billing and shipping. Example: Billing address from UK with VAT number passed and customer group = zero vat customer. When I add a new shipping address in customer account section or checkout I can pass new country and address still count as a zero vat customer. Is there any way I could stop this? if there is please advice