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Economy is an important factor there, but that doesn't mean every member country has the same taxes...
Either way, Steam asks for the billing address. Just tell them and move on. Believe me, they have no intention of visiting you, or sending you spam mail.
Has nothing to do with VPN usage.
Europeans are subject to tax laws just like Americans are.
While in American it is referred to as a "zip code" it is essentially a "postal code" which just about every European country has defined in some format, so that is what should be entered.
The billing address is required now regardless of where you live because Steam requires it for taxation purposes. If you intend to make a purchase then you'll need to enter yours accordingly.