| Timeline | VAT Threshold | ||
| Commence | End | Annually | Monthly |
| January 1, 2016 | Present day | $200,000 | $16,667 |
| December 1, 2010 | December 31, 2015 | $80,000 | $6,667 |
| January 1, 1997 | November 30, 2010 | $60,000 | $5,000 |
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