"Export" is when we send things outside the EU. When exporting one does not have to think about the VAT, but on the other hand one must learn about custom rules for sending artworks. The transport companies are helpful - every one I have phoned have been charmingly patient.
Sending artworks for an exhibition is temporary export as one does not know if the works will be sold; if not one must have the package's ID-number or one has to pay the custom to get one's own works back. One has to measure the works before packing, as the custom and/or the transport company need to know the weight and size of every single artwork, their prices and material. For temporary export one has to formulate a proforma invoice in four copies and attest in an special document that one has made one's own artwork oneself.