Hi - they are two distinct and separate ways (scales) of measuring levels (output/input audio signals) against a known reference. They have different purposes and serve internationally recognised standards.
My knowledge is limited technically, but simply :- VU or ‘Volume Unit’ is a measurement taken at a specific point in time; RMS (Root Mean Square) is an average measurement achieved over a period of time.
Beyond this, please - surf that web and really find out more and about how they relate (are applied) in practical terms. (e.g. type the question into YouTube search…!)