diff --git a/vendor/magento/module-negotiable-quote/Model/Customer/StoreCustomerRate.php b/vendor/magento/module-negotiable-quote/Model/Customer/StoreCustomerRate.php
index cbc1d08882..f36acf8184 100644
--- a/vendor/magento/module-negotiable-quote/Model/Customer/StoreCustomerRate.php
+++ b/vendor/magento/module-negotiable-quote/Model/Customer/StoreCustomerRate.php
@@ -62,6 +62,8 @@ class StoreCustomerRate
     }
 
     /**
+     * Inits the quote.
+     *
      * @param CartInterface $quote
      */
     public function init(CartInterface $quote)
@@ -71,6 +73,8 @@ class StoreCustomerRate
     }
 
     /**
+     * Returns tax rate factor.
+     *
      * @param CartItemInterface $cartItem
      * @return float
      * @throws LocalizedException
@@ -80,7 +84,7 @@ class StoreCustomerRate
     {
         $taxRateFactor = 1.0;
 
-        if ($this->hasNegotiatedPrice() && $this->taxConfig->priceIncludesTax($cartItem->getStoreId())) {
+        if ($this->isTaxFactorApplicable((int)$cartItem->getStoreId())) {
             $customerRate = $this->getCustomerRate($cartItem);
             $storeRate = $this->getStoreRate($cartItem);
 
@@ -91,6 +95,8 @@ class StoreCustomerRate
     }
 
     /**
+     * Returns customer tax rate factor.
+     *
      * @param CartItemInterface $cartItem
      * @return float
      * @throws LocalizedException
@@ -100,7 +106,7 @@ class StoreCustomerRate
     {
         $taxRateFactor = 1.0;
 
-        if ($this->hasNegotiatedPrice() && $this->taxConfig->priceIncludesTax($cartItem->getStoreId())) {
+        if ($this->isTaxFactorApplicable((int)$cartItem->getStoreId())) {
             $customerRate = $this->getCustomerRate($cartItem);
 
             $taxRateFactor = (100 + $customerRate) / 100;
@@ -110,6 +116,8 @@ class StoreCustomerRate
     }
 
     /**
+     * Returns store tax rate factor.
+     *
      * @param CartItemInterface $cartItem
      * @return float
      * @throws LocalizedException
@@ -118,8 +126,7 @@ class StoreCustomerRate
     public function getStoreTaxRateFactor(CartItemInterface $cartItem): float
     {
         $taxRateFactor = 1.0;
-
-        if ($this->hasNegotiatedPrice() && $this->taxConfig->priceIncludesTax($cartItem->getStoreId())) {
+        if ($this->isTaxFactorApplicable((int)$cartItem->getStoreId())) {
             $storeRate = $this->getStoreRate($cartItem);
 
             $taxRateFactor = (100 + $storeRate) / 100;
@@ -129,6 +136,21 @@ class StoreCustomerRate
     }
 
     /**
+     * Checks whether tax factor calculation is applicable.
+     *
+     * @param int $storeId
+     * @return bool
+     */
+    private function isTaxFactorApplicable(int $storeId): bool
+    {
+        return $this->hasNegotiatedPrice()
+            && $this->taxConfig->priceIncludesTax($storeId)
+            && !$this->taxConfig->crossBorderTradeEnabled($storeId);
+    }
+
+    /**
+     * Checks negotiated price.
+     *
      * @return bool
      */
     private function hasNegotiatedPrice(): bool
@@ -146,6 +168,8 @@ class StoreCustomerRate
     }
 
     /**
+     * Returns customer rate.
+     *
      * @param CartItemInterface $cartItem
      * @return float
      * @throws LocalizedException
@@ -160,6 +184,8 @@ class StoreCustomerRate
     }
 
     /**
+     * Returns store rate.
+     *
      * @param CartItemInterface $cartItem
      * @return float
      * @throws LocalizedException
@@ -174,6 +200,8 @@ class StoreCustomerRate
     }
 
     /**
+     * Returns quote tax rate request.
+     *
      * @return DataObject
      * @throws LocalizedException
      * @throws NoSuchEntityException
@@ -194,6 +222,8 @@ class StoreCustomerRate
     }
 
     /**
+     * Returns customer tax class.
+     *
      * @return int
      * @throws LocalizedException
      * @throws NoSuchEntityException