I think it all depends on how far you want to stretch the definition of "simple". I run a sole proprietorship and don't have to worry about national VAT until I cross a certain threshold. However, if I do business with customers in another EU state, I immediately need to account for VAT and report it.
Add to that mistranslated directives (!), misinformed and uncooperative tax officials and you quickly realize that both "ease of doing business" and the single market are all a bunch of baloney. If I ever launch a B2C service, you can bet your ass I won't be aiming it at the EU market. I'll leave that for when I can afford an expert to handle all the bureaucratic nonsense that doing business in the EU involves.
Add to that mistranslated directives (!), misinformed and uncooperative tax officials and you quickly realize that both "ease of doing business" and the single market are all a bunch of baloney. If I ever launch a B2C service, you can bet your ass I won't be aiming it at the EU market. I'll leave that for when I can afford an expert to handle all the bureaucratic nonsense that doing business in the EU involves.