During the Feb FTF meeting [1], Vincent Kuntz pointed out that in Europe, billing address is required to compute VAT. The use case is that you purchase something in one country (where VAT is applied) but it is being shipped to another.
Thus, for some tax computations, do we need billing address (or some portion of it, like "country")?
[1] https://www.w3.org/2016/02/24-wpwg-minutes