/**
 * Verify the input is a valid Taiwanese VAT Number (營業稅籍編號)
 *
 * @param input - VAT Number (string or number)
 * @returns is `input` a valid VAT number
 *
 * @example
 * isValidVATNumber('12345675') // true
 * isValidVATNumber('12345678') // false
 */
export declare function isValidVATNumber(input: string | number): boolean;