Preconditions:

• at least one region defined
• no VAT categories defined

Steps:

• Create new Flat rate method
• Save this new method

Result:
Currently the system allows to create this method without any vat category assigned. 
If there are no options defined in vat categories the system should inform the user to firstly define them. (similar notifications like in Catalog PIM block).

The result is that the shipping cost is expressed in net value.