VAT solution for linden purchases?

I know that VAT puts SL businesses in a bind for purely linden purchases. I'm talking about landowners who pay tier and VAT but are not landlords or land traders - people who own shops.

Someone (European) needs to come up with a financial system that will allow these people to do VAT offsets on their taxes. The income needs to be traceable and VAT-able. I know it's stupid to do paypal purchases for less than $1 USD. Maybe the answer for you is to sell actual gift certificates or use a "credit card" system where the cost is paid in USD/Euro/Pounds Sterling and is worth a certain amount of credits, and is redeemable for merchandise or services. This way you could register for VAT and recoup the cost come tax time. Of course, the cost still has to be passed on to the end user unless you are just magnanimous like that, but it may be the way to keep inworld businesses afloat.

This thought isn't fully formed, so forgive me, but it may be worth exploring.