Why that VAT tax on asset store?

The VAT taxes for asset purchases are set according to which state? On a 61.64eur asset I need to pay 11.74eur. If we make a simple calculation:
x/10061.64=11.74
x=100
11.74/61.64=(aprox) 19%(18.99%)
This number 19% is the VAT rate for almost all EU states and seams reasonable. I don’t remember however to pay that much on any other websites(purchases of softs). I’m not an expert in things related to money taxes, impost, maybe you can explain me why unity online store purchases have taxes like this and other online shops don’t, for example on steam I payed 0 VAT, or maybe the vat was included in the shown price.

Should be based on billing address. If you can use a billing address of state that is tax free, then you will not have to pay tax.