75 different VAT rates is a bit of an overestimate: In general, there are different VAT rates for different product (books/food at 7%, entertainment at 19% etc.

75 different VAT rates is a bit of an overestimate: In general, there are different VAT rates for different product (books/food at 7%, entertainment at 19% etc.), but one business usually one sells one sort of product, so you only have to find and track 27-or-so different rates (: Of course, ideally, we would have the same rate across the entire EU for a given product category, but even then it might make sense to find some way to move it from the business’ country to the customers’ country, given that it is not intended as a tax to fund business operation but the cost of a given population of customers.