import type { LocalTaxOrigin } from "./tax-origins.js";
import type { TaxNotes, TaxRegistration } from "./tax.js";
import type { BillingConfig } from "./types.js";
export interface SellerRegime {
    /**
     * Where the business is established. Decides domestic vs cross-border, which is the
     * whole question a VAT rate turns on.
     */
    country: LocalTaxOrigin;
    /**
     * Is the business VAT-registered in its own country?
     *
     * `false` is the small-business exemption — France's franchise en base (art. 293 B
     * CGI), Germany's Kleinunternehmerregelung, Italy's regime forfettario. It means no
     * VAT on domestic sales, and it is a DOMESTIC relief only: it cannot exempt you from
     * VAT owed in another country, which is what `oss` and `alsoCollectIn` are for.
     */
    vatRegistered: boolean;
    /**
     * Registered for the EU One-Stop Shop.
     *
     * OSS is one registration covering every member state, so it is a flag rather than a
     * list: cross-border B2C in the EU is charged at the CUSTOMER's rate and declared in
     * a single return. Required once cross-border EU B2C passes €10 000 a year.
     *
     * Below that threshold, leave it off: the place of supply stays your own country, so
     * an unregistered seller charges nothing and a registered one charges its own rate.
     */
    oss?: boolean;
    /**
     * Everywhere else you have taken on an obligation to collect — the countries OSS
     * does not cover and no dataset can infer.
     *
     * `{ country: "GB" }` for a UK VAT registration (needed from the FIRST sale of a
     * digital service to a UK consumer: the £90 000 threshold does not apply to a
     * non-established business), `{ country: "US", state: "CA" }` for US nexus.
     *
     * Nothing is charged where you are not registered, so this list is also the honest
     * answer to "can I sell there yet".
     */
    alsoCollectIn?: readonly TaxRegistration[];
    /**
     * The mandatory wording for an exempt or reverse-charged line, in your language.
     *
     * Not decoration: a missing "art. 293 B" mention is €15 per invoice in France, and
     * CJEU C-247/21 held that an omitted reverse-charge mention cannot be cured after
     * the fact.
     */
    notes?: TaxNotes;
}
/**
 * Build `config.tax` from what a seller knows about itself.
 *
 * ```ts
 * // A French micro-entreprise, not registered anywhere: 0% to everyone.
 * tax: sellerRegime({ country: "FR", vatRegistered: false })
 *
 * // Same business past €10 000 of EU B2C, and now UK-registered: still 0% at home,
 * // destination rates across the EU, 20% to UK consumers.
 * tax: sellerRegime({ country: "FR", vatRegistered: false, oss: true, alsoCollectIn: [{ country: "GB" }] })
 * ```
 *
 * What it does NOT do is decide whether any of that is true — crossing €10 000, or
 * owing UK VAT, is a fact about your turnover that no library can see. `checkBillingSetup`
 * reports what the config claims; it cannot audit it.
 */
export declare function sellerRegime(regime: SellerRegime): BillingConfig["tax"];
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