When selling to individual or entrepreneurs in the country itself, the tax rate of that country is applied. When selling to entrepreneurs a VAT numbers given at the point of purchase. This VAT number along with other company information is noticed at the invoice. With this invoice the buyer (entrepreneur) can recover the VAT charges when doing taxes.
Example: Selling a product in The Netherlands (EU) to an individual: product price + 21% VAT Example: Selling a product in The Netherlands (EU) to an entrepreneur: product price + 21% VAT (can be recovered later)