export type TaxRegistrationSpec = {
    /** Two-letter country code, e.g. "IT". */
    country: string;
    /**
     * Registration type. Defaults to "standard" (domestic).
     *
     * For an EU seller shipping digital services across the union, "oss_union" is
     * the usual companion to a domestic registration — it makes Stripe charge each
     * buyer's national rate under the One Stop Shop.
     */
    type?: "standard" | "oss_union" | "oss_non_union" | "ioss";
    /** Unix seconds, or "now" (default). */
    activeFrom?: number | "now";
    /**
     * Raw `country_options[<country>]` when a jurisdiction needs a shape this
     * helper doesn't model. Wins over `type`.
     */
    countryOptions?: Record<string, unknown>;
};
export type TaxSetupResult = {
    settingsStatus: string;
    /** Countries registered by this run. */
    created: string[];
    /** Countries that were already active. */
    existing: string[];
    /** Active registrations NOT in the spec — reported, never removed. */
    unmanaged: string[];
};
/**
 * Idempotently configure Stripe Tax for the environment the secret key points at.
 *
 * Safe to run on every deploy: an active registration for a country in the spec
 * is left alone, and the settings write is a no-op when it already matches.
 */
export declare function ensureTaxSetup(opts: {
    /** Where you operate from. Required before Stripe Tax will calculate anything. */
    headOffice: {
        country: string;
        state?: string;
        city?: string;
        line1?: string;
        line2?: string;
        postalCode?: string;
    };
    /** The jurisdictions you are registered to collect in. Yours to decide. */
    registrations: TaxRegistrationSpec[];
    defaults?: {
        /** Preset tax code, e.g. txcd_10000000 (electronically supplied services). */
        taxCode?: string;
        /**
         * Whether listed prices exclude tax. Default "exclusive", matching
         * ensurePlans — and worth setting, because the account default
         * `inferred_by_currency` reads EUR as INCLUSIVE.
         */
        taxBehavior?: "exclusive" | "inclusive";
    };
}): Promise<TaxSetupResult>;
export interface AccountTaxIdResult {
    id: string;
    created: boolean;
    /** True when it is now the account's invoice default. */
    isDefault: boolean;
}
/**
 * Put the seller's own tax id on the account, and make it the invoice default.
 *
 * Idempotent by VALUE: an existing id with the same number is reused, because creating a
 * second one would leave Stripe choosing which to print. Safe to call from a deploy step;
 * it THROWS, unlike the lazy provisioning on a charge path — a missing supplier VAT
 * number is a defective invoice, not a degraded one, so it should stop a deploy.
 *
 * ```ts
 * // A French micro-entreprise: not VAT-registered, but it holds an intracommunity
 * // number, which is mandatory on EU B2B invoices from the first euro.
 * await ensureAccountTaxId({ type: "eu_vat", value: process.env.LEGAL_VAT_INTRA! });
 * ```
 */
export declare function ensureAccountTaxId(opts: {
    /** Stripe's tax id type — "eu_vat", "gb_vat", "ch_vat", … */
    type: string;
    /** The number itself, as it must appear on the invoice. */
    value: string;
    /** Also set it as the account's `default_account_tax_ids`. Default true — an id that
     *  exists but is not the default prints on nothing. */
    makeDefault?: boolean;
}): Promise<AccountTaxIdResult>;
/** The account's own tax ids, for the doctor. Never throws — a restricted key that
 *  cannot read them is a different finding from having none. */
export declare function accountTaxIds(): Promise<Array<{
    id: string;
    type: string;
    value: string;
}>>;
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