When importing goods with a value of less than 150.00 Euros, purchased online through e-commerce in markets outside the European Union, as long as the importer is an electronic platform and is registered (optional) at the IOSS -Import One Stop Shop you have an identification code that when presented to customs exempts the importer from payment of VAT on clearance of their goods at the customs authority.
When this situation is not assigned to the IOSS, a simplified regime is created for declaration and payment of VAT on these orders under 150.00 Euros, through which the Official Customs Broker and Customs Representative, who presents the imported goods to Customs and the customs declaration, on behalf of importers, declare and proceed with the monthly payment of VAT charged to them.