The new system of the import one-stop shop (IOSS) does not replace but complements the existing provisions for VAT on importation. Notwithstanding the fact that IOSS will simplify the importation of goods with a value below 150 euros, it may lead to possible distortions between customs and VAT due to the definitions of the value limits laid down in Council Regulation (EC) No 1186/2009 and Art 25b of the Austrian VAT Act.
