As part of the implementation of the Single Market in the EU, the Member States agreed to various simplifying measures. Most crucially, all duties and taxes on goods imported / exported between EU states were removed. As such, from a VAT perspective, these are not classified as imports and exports, but rather as ‘Intra-community Acquisitions’ and ‘Intra-community Dispatches’
There is specific legislation which governs these intra-EU sales and purchases and even the movement of a company’s own goods between Member States. In general, reverse charge rules can be applied and there is less admin involved in acquisitions and dispatches to and from other EU countries compared with countries in the rest of the world.
Additional reporting requirements are therefore required (for example EC sales listings and intrastat declarations), but the burden and complication of VAT is significantly reduced.