Selling Gmail (ad's or hosted apps) isn't intra-EU trade (in so far as Google's an American company headquartered in Mountain View, though they do have many offices in the EU).
The implication of a consultancy company is that their work is done ad-hoc and in a one-off fashion, requiring lots of work from the company which stupidly only scales with the number of employees.
Software that successfully automated away the most toilsome parts of the job, allowing a handful of people to support intra-EU between any of the 28 member countries would do quite well.
