Sure.
Under the plugin settings “Resolving conflicting VAT data” I check the option: “Forbid checkout entirely (this requires that would-be customers who either enter an address in the EU or have an IP address that resolves to the EU must have both pieces of data in agreement, or be forbidden to purchase any relevant goods)”.
If I create an account with billing info from USA and go to the checkout page with an EU IP, I will get a message saying “Because of VAT-related legal requirements, to check-out, your taxable address must match the country detected for your Internet access (IP) address.”.
If I place an order anyway, I will be blocked with the message “Because of restrictions related to EU VAT law, we cannot process your order, because your entered address is from a different country than that detected from your Internet access (IP) address.”
So this works.
But if a customer with billing info from India would checkout with an IP from USA, there are no message on the checkout page, but the customer get blocked anyway when hitting the “Place order” button with the message “Because of restrictions related to EU VAT law, we cannot process your order, because your entered address is from a different country than that detected from your Internet access (IP) address.
So we have to make the assumption from the evidence that this customer is not in the EU as neither the address or the IP is from EU, but the plugin is blocking the customer anyway. That is why I asked in my first post if this was a bug as he should of course be able to purchase as from the evidence he is out side of EU.