Setting destination based tax on the retail channel enables you to use the VAT group on address for tax calculation. However, this field is not mandatory and can be kept empty. This leads to wrong VAT calculation and cannot be corrected. 

Please make the VAT group on the address a mandatory field when destination based sales tax is enabled for the retail channel. 

I have communicated with the product team via e-mail (please refer to communication with Ruben Delgado). Don't hesitate to contact for more information and/or validation with our customers' case.