export interface NonResidentRule {
    /** ISO 3166-1 alpha-2. */
    country: string;
    /**
     * When a B2C obligation starts for a supplier with no establishment there.
     *
     * `"first-sale"` means no threshold at all — the obligation exists from the first
     * consumer sale, so it is the one case a library can act on without knowing your
     * turnover. A `{ amount, currency }` threshold can only ever be a warning: whether
     * you have crossed it is a fact about your books.
     */
    b2cThreshold: "first-sale" | {
        amount: number;
        currency: string;
    };
    /**
     * Does a B2B supply shift to the customer, so no registration is needed for it?
     *
     * True nearly everywhere digital services are taxed, and the reason "can I sell
     * there" usually has different answers for businesses and consumers.
     */
    b2bReverseCharge: boolean;
    /** The registration scheme's name, as that country calls it. */
    scheme?: string;
    /** Why we believe this. A rule with no source is a rumour. */
    source: string;
    /** ISO date this entry was last read against the source. */
    reviewed: string;
    /** What a report should tell someone who has customers here. */
    note?: string;
}
/**
 * The rules, keyed by country.
 *
 * ⚠️ These change. When you update one, move `reviewed` and keep `source` pointing at
 * something citable. When you ADD one, read the primary source — a blog post repeating
 * a threshold from three years ago is how a wrong number gets into a charge.
 */
export declare const NON_RESIDENT_RULES: readonly NonResidentRule[];
/**
 * The rule for a country, or undefined when this library makes no claim about it.
 *
 * Undefined is NOT "no obligation" — most of the world taxes non-resident digital
 * services somewhere, and the entries here are the ones that have been read. Treat it as
 * "unknown", which is what the doctor does.
 */
export declare function nonResidentRule(country: string | null | undefined): NonResidentRule | undefined;
/** Countries where the obligation starts at the first consumer sale — the only ones a
 *  library can be certain about without seeing your turnover. */
export declare function zeroThresholdCountries(): string[];
/** How a threshold reads in a report. */
export declare function describeThreshold(rule: NonResidentRule): string;
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