You can not validate all payment methods by country (or do you want to limit the methods provided?). Also nobody hinders you from creating a bank account in a d

You can not validate all payment methods by country (or do you want to limit the methods provided?). Also nobody hinders you from creating a bank account in a different EU country. That "all" are doing it, does not guarantee, that one time a judge or tax controller will come and argue with you that you have no proofs at all. In this case, you are really bust, because the new law also says, that you are accountable for the tax to all the countries tax authorities. Much fun, when you get citations from different EU countries. (Don't say it is not realistic: There are cases already public, where British shops got claims from remote EU countries, because of tax differences of <10 Euro). And as long the EU does provide laws that are hard to implement in real life (only in the minds of the politicians they are simple) and nobody says how to implement them, it is better to collect all proof you can get.