:root{--v-ink:#071a33;--v-ink2:#12395f;--v-text:#26384a;--v-muted:#52687d;--v-line:#d6e2ec;--v-canvas:#f5f8fa;--v-soft:#eef4f7;--v-green:#43cf58;--v-green-dark:#16752a;--v-green-soft:#eaf9ed;--v-blue:#1f7fc2;--v-blue-soft:#eaf5fc;--v-violet:#7057db;--v-violet-soft:#f1efff;--v-amber:#a65d00;--v-amber-soft:#fff3df;--v-red:#963a48;--v-red-soft:#fff0f2;--v-shadow:0 24px 64px rgba(7,26,51,.10);--v-shell:min(1180px,calc(100% - 32px))}
*{box-sizing:border-box}html{scroll-behavior:smooth;scroll-padding-top:92px}body{margin:0;background:#fff;color:var(--v-text);font-family:"Segoe UI",Arial,Helvetica,sans-serif;line-height:1.6;-webkit-font-smoothing:antialiased;overflow-x:hidden}a{color:inherit;text-decoration:none}button,input{font:inherit}button{cursor:pointer}h1,h2,h3{margin-top:0;color:var(--v-ink);text-wrap:balance}h1{font-size:clamp(3rem,6vw,5.2rem);line-height:.95;letter-spacing:-.06em;font-weight:950}h2{font-size:clamp(2rem,3.8vw,3.3rem);line-height:1.03;letter-spacing:-.048em;font-weight:940}h3{font-size:1.15rem;line-height:1.25;letter-spacing:-.02em}p{margin-top:0}.vat-shell{width:var(--v-shell);margin-inline:auto}.skip-link{position:fixed;left:16px;top:-90px;z-index:1000;padding:12px 16px;border-radius:9px;background:var(--v-ink);color:#fff;font-weight:900}.skip-link:focus{top:16px}.site-header{position:sticky;top:0;z-index:100;border-bottom:1px solid var(--v-line);background:rgba(255,255,255,.98);backdrop-filter:blur(12px)}.header-inner{min-height:72px;display:flex;align-items:center;gap:24px}.main-nav{display:flex;gap:2px;margin-left:auto;color:#405469;font-size:.89rem;font-weight:850}.main-nav a{padding:10px 11px;border-radius:8px}.main-nav a:hover,.main-nav a[aria-current="page"]{background:var(--v-soft);color:var(--v-ink)}.header-cta{display:inline-flex;align-items:center;justify-content:center;min-height:44px;padding:10px 16px;border-radius:10px;background:var(--v-ink);color:#fff;font-size:.86rem;font-weight:900}.menu-toggle{display:none;width:44px;height:44px;border:1px solid var(--v-line);border-radius:10px;background:#fff}.menu-toggle span{display:block;width:18px;height:2px;margin:4px auto;background:var(--v-ink)}
.breadcrumbs{display:flex;align-items:center;flex-wrap:wrap;gap:8px;padding-top:18px;color:#5b7186;font-size:.84rem;font-weight:760}.vat-hero{position:relative;isolation:isolate;overflow:hidden;padding:30px 0 64px;border-bottom:1px solid var(--v-line);background:linear-gradient(135deg,#fff 0%,#fff 53%,#f4f7fb 100%)}.vat-hero:before{content:"";position:absolute;z-index:-1;inset:0;background-image:linear-gradient(rgba(7,26,51,.032) 1px,transparent 1px),linear-gradient(90deg,rgba(7,26,51,.032) 1px,transparent 1px);background-size:68px 68px;mask-image:linear-gradient(90deg,#000,rgba(0,0,0,.25),transparent 95%)}.vat-hero-grid{display:grid;grid-template-columns:minmax(0,.94fr) minmax(470px,1.06fr);gap:56px;align-items:center;padding-top:34px}.vat-signature{display:flex;align-items:center;gap:12px;margin-bottom:18px}.vat-signature img{width:176px;height:auto}.vat-signature span{padding-left:12px;border-left:1px solid var(--v-line);color:#465f76;font-size:.69rem;font-weight:900;text-transform:uppercase;letter-spacing:.07em}.vat-kicker{display:inline-flex;align-items:center;gap:9px;margin-bottom:13px;color:var(--v-green-dark);font-size:.71rem;font-weight:950;letter-spacing:.095em;text-transform:uppercase}.vat-kicker:before{content:"";width:22px;height:2px;background:var(--v-green)}.vat-hero h1{max-width:9.4ch;margin-bottom:14px}.vat-hero h1 em{color:var(--v-violet);font-style:normal}.vat-hero-subtitle{margin-bottom:10px;color:var(--v-ink);font-size:1.28rem;font-weight:850;letter-spacing:-.02em}.vat-lead{max-width:650px;color:var(--v-muted);font-size:1.04rem;line-height:1.72}.vat-actions{display:flex;flex-wrap:wrap;gap:10px;margin-top:24px}.vat-btn{display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:11px 17px;border:1px solid var(--v-line);border-radius:11px;background:#fff;color:var(--v-ink);font-weight:900}.vat-btn-primary{border-color:var(--v-ink);background:var(--v-ink);color:#fff}.vat-btn-small{min-height:44px;padding:9px 14px}.vat-trust{display:flex;flex-wrap:wrap;gap:9px 17px;margin-top:19px;color:#4b6278;font-size:.78rem;font-weight:800}.vat-trust span:before{content:"✓";margin-right:6px;color:var(--v-green-dark)}
.vat-runway{position:relative;padding:22px;border:1px solid #cbd9e5;border-radius:26px;background:rgba(255,255,255,.96);box-shadow:0 30px 78px rgba(7,26,51,.14)}.vat-runway:after{content:"";position:absolute;right:20px;top:0;width:92px;height:4px;background:linear-gradient(90deg,var(--v-blue),var(--v-green));transform:skewX(-30deg)}.runway-head{display:flex;align-items:flex-end;justify-content:space-between;gap:20px;padding:2px 2px 17px;border-bottom:1px solid var(--v-line)}.runway-head span{display:block;color:#5d7388;font-size:.67rem;font-weight:900;text-transform:uppercase;letter-spacing:.07em}.runway-head strong{display:block;color:var(--v-ink);font-size:1.7rem;line-height:1.15;letter-spacing:-.035em}.runway-head b{padding:7px 10px;border-radius:999px;background:var(--v-green-soft);color:var(--v-green-dark);font-size:.72rem}.invoice-stack{position:relative;height:54px;margin:18px 3px 5px}.invoice-stack:before{content:"";position:absolute;left:0;right:0;top:24px;height:1px;background:#d7e2eb}.invoice-stack i{position:absolute;left:var(--x);top:11px;display:grid;place-items:center;width:34px;height:26px;border:1px solid var(--v-line);border-radius:6px;background:#fff;color:#61758a;font-style:normal;font-size:.58rem;font-weight:900;box-shadow:0 4px 10px rgba(7,26,51,.06)}.runway-scale{padding:34px 7px 13px}.runway-track{position:relative;height:10px;border-radius:999px;background:#dfe8ef}.runway-track>span{position:absolute;left:0;top:0;height:100%;width:73%;border-radius:inherit;background:linear-gradient(90deg,var(--v-blue),#37a9b2,var(--v-green));transition:width .25s ease}.runway-track>i{position:absolute;left:73%;top:50%;width:22px;height:22px;border:5px solid #fff;border-radius:50%;background:var(--v-violet);box-shadow:0 0 0 2px var(--v-violet),0 4px 12px rgba(7,26,51,.18);transform:translate(-50%,-50%);transition:left .25s ease}.gate{position:absolute;top:-34px;transform:translateX(-50%);font-size:.65rem;font-weight:900;color:var(--v-ink);white-space:nowrap}.gate:after{content:"";position:absolute;left:50%;top:31px;height:31px;width:2px;background:currentColor;opacity:.35}.gate em{display:block;font-style:normal}.gate small{display:block;color:#5b7287;font-size:.55rem;text-transform:uppercase;letter-spacing:.05em}.gate-one{left:78.85%;color:var(--v-amber)}.gate-two{left:100%;transform:translateX(-100%);text-align:right;color:var(--v-red)}.gate-two:after{left:auto;right:0}.runway-caption{display:flex;justify-content:space-between;gap:20px;margin:11px 2px 0;padding-top:13px;border-top:1px solid var(--v-line);font-size:.72rem}.runway-caption span{color:var(--v-violet);font-weight:900}.runway-caption strong{max-width:240px;color:#52697e;text-align:right;font-size:.68rem}.runway-legend{display:grid;grid-template-columns:1fr 1fr;gap:9px;margin-top:15px}.runway-legend div{padding:11px 12px;border-radius:12px;background:var(--v-canvas)}.runway-legend span{display:block;color:#667c90;font-size:.61rem;font-weight:900;text-transform:uppercase;letter-spacing:.06em}.runway-legend strong{display:block;margin-top:3px;color:var(--v-ink);font-size:.76rem;line-height:1.35}
.vat-facts{border-bottom:1px solid var(--v-line);background:var(--v-canvas)}.vat-fact-grid{display:grid;grid-template-columns:repeat(4,1fr)}.vat-fact-grid div{padding:18px;border-right:1px solid var(--v-line)}.vat-fact-grid div:last-child{border-right:0}.vat-fact-grid span{display:block;color:#5b7186;font-size:.65rem;font-weight:900;text-transform:uppercase;letter-spacing:.07em}.vat-fact-grid strong{display:block;margin-top:4px;color:var(--v-ink);font-size:1rem}.vat-fact-grid small{display:block;margin-top:2px;color:var(--v-muted)}.vat-subnav{border-bottom:1px solid var(--v-line);background:#fff}.vat-subnav-inner{display:flex;gap:5px;overflow:auto;padding:9px 0;scrollbar-width:none}.vat-subnav a{flex:0 0 auto;padding:8px 10px;border-radius:8px;color:#4e657b;font-size:.77rem;font-weight:850}.vat-subnav a:hover{background:var(--v-soft);color:var(--v-ink)}
.vat-workspace{padding:66px 0 82px;background:linear-gradient(#fff,var(--v-canvas));scroll-margin-top:138px}.rv-calculator-category{width:var(--v-shell);margin:0 auto 14px}.vat-work-grid{display:grid;grid-template-columns:minmax(0,1.03fr) minmax(420px,.97fr);gap:24px;align-items:start}.vat-calculator,.vat-result{min-width:0;border:1px solid var(--v-line);border-radius:24px;background:#fff;box-shadow:var(--v-shadow)}.vat-calculator{padding:25px}.vat-panel-head,.vat-result-head{display:flex;align-items:flex-start;justify-content:space-between;gap:18px}.vat-panel-head h2,.vat-result-head h2{margin:0;font-size:clamp(1.75rem,2.75vw,2.5rem)}.vat-live,.vat-status{flex:0 0 auto;padding:7px 10px;border-radius:999px;background:var(--v-green-soft);color:var(--v-green-dark);font-size:.66rem;font-weight:950;text-transform:uppercase}.vat-status.is-warning{background:var(--v-amber-soft);color:var(--v-amber)}.vat-status.is-danger{background:var(--v-red-soft);color:var(--v-red)}.vat-status.is-edge{background:var(--v-violet-soft);color:#5942bf}.vat-panel-intro{margin:12px 0 20px;color:var(--v-muted)}.vat-mode-switch{display:grid;grid-template-columns:1fr 1fr;gap:10px;margin-bottom:22px}.vat-mode-btn{position:relative;min-height:92px;padding:14px;border:1px solid var(--v-line);border-radius:14px;background:#fff;text-align:left}.vat-mode-btn>span{display:block;color:var(--v-violet);font-size:.66rem;font-weight:950;letter-spacing:.08em}.vat-mode-btn strong{display:block;margin-top:3px;color:var(--v-ink)}.vat-mode-btn small{display:block;margin-top:4px;color:var(--v-muted);font-size:.73rem}.vat-mode-btn em{position:absolute;right:10px;top:10px;color:#64798e;font-style:normal;font-size:.59rem;font-weight:900;text-transform:uppercase}.vat-mode-btn.is-active{border-color:var(--v-violet);background:var(--v-violet-soft);box-shadow:inset 0 0 0 1px var(--v-violet)}.vat-step{display:flex;align-items:flex-start;gap:11px;margin:7px 0 15px}.vat-step>span{display:grid;place-items:center;flex:0 0 31px;width:31px;height:31px;border-radius:9px;background:var(--v-ink);color:#fff;font-size:.79rem;font-weight:950}.vat-step strong{display:block;color:var(--v-ink)}.vat-step small{display:block;margin-top:2px;color:var(--v-muted);font-size:.76rem}.vat-divider{margin-top:22px;padding-top:19px;border-top:1px solid var(--v-line)}.vat-fields{display:grid;grid-template-columns:1fr 1fr;gap:14px}.vat-field{display:grid;grid-template-rows:minmax(42px,auto) 52px minmax(38px,auto);gap:7px;align-content:start}.vat-field.is-wide{grid-column:1/-1}.vat-field>label{align-self:end;color:#314d66;font-size:.84rem;font-weight:850;line-height:1.35}.optional{color:#6b7e91;font-size:.68rem;font-weight:700}.vat-field input{width:100%;height:52px;padding:11px 13px;border:1px solid var(--v-line);border-radius:12px;background:#fff;color:var(--v-ink);outline:none}.vat-field input:focus{border-color:var(--v-blue);box-shadow:0 0 0 3px rgba(31,127,194,.15)}.vat-field small{color:var(--v-muted);font-size:.72rem;line-height:1.45}.vat-fields-primary .vat-field{grid-template-rows:minmax(42px,auto) 68px minmax(38px,auto)}.vat-fields-primary .vat-money,.vat-fields-primary input{height:68px}.vat-fields-primary input{font-size:1.35rem;font-weight:900;letter-spacing:-.02em}.vat-money{position:relative;height:52px}.vat-money input{padding-right:54px}.vat-money em{position:absolute;right:14px;top:50%;transform:translateY(-50%);color:#5b7186;font-style:normal;font-size:.76rem;font-weight:900}.vat-conditional[hidden],#basicPanel[hidden],#trackerPanel[hidden]{display:none!important}.vat-optional-date{margin:14px 0 2px;border:1px dashed #c8d6e3;border-radius:12px;background:#f8fafc}.vat-optional-date summary{display:flex;align-items:center;justify-content:space-between;gap:12px;padding:12px 14px;color:#466079;font-size:.73rem;font-weight:850;cursor:pointer;list-style:none}.vat-optional-date summary::-webkit-details-marker{display:none}.vat-optional-date summary:after{content:"+";display:grid;place-items:center;width:24px;height:24px;border-radius:7px;background:#eaf3fa;color:#1265ad;font-size:1rem;font-weight:950}.vat-optional-date[open] summary:after{content:"−"}.vat-optional-date summary span{margin-left:auto;padding:3px 7px;border-radius:999px;background:#edf1f5;color:#62778b;font-size:.59rem;text-transform:uppercase;letter-spacing:.04em}.vat-optional-date .vat-fields{padding:0 14px 14px}.vat-optional-date .vat-field{margin-top:2px}
.tracker-intro{display:grid;grid-template-columns:auto 1fr;gap:12px;margin-bottom:18px;padding:15px;border-radius:14px;background:linear-gradient(120deg,var(--v-blue-soft),#fff)}.tracker-intro>span{padding:5px 8px;height:max-content;border-radius:999px;background:#fff;color:var(--v-blue);font-size:.61rem;font-weight:950;text-transform:uppercase}.tracker-intro strong{display:block;color:var(--v-ink)}.tracker-intro p{margin:4px 0 0;color:var(--v-muted);font-size:.76rem}.tx-head{display:flex;align-items:flex-end;justify-content:space-between;gap:15px;margin:16px 0 10px}.tx-head strong{display:block;color:var(--v-ink)}.tx-head small{display:block;margin-top:2px;color:var(--v-muted);font-size:.72rem}.tx-head button,.vat-link-btn{border:0;background:transparent;color:var(--v-blue);font-weight:900}.tx-rows{display:grid;gap:9px}.tx-row{display:grid;grid-template-columns:1fr 1fr 44px;gap:9px;align-items:end;padding:10px;border:1px solid var(--v-line);border-radius:13px;background:var(--v-canvas)}.tx-row label>span:first-child{display:block;margin-bottom:5px;color:#3a556d;font-size:.68rem;font-weight:850}.tx-row input{width:100%;height:46px;padding:9px 11px;border:1px solid var(--v-line);border-radius:10px;background:#fff;color:var(--v-ink)}.money-input{position:relative;display:block}.money-input input{padding-right:42px}.money-input em{position:absolute;right:10px;top:50%;transform:translateY(-50%);color:#60768b;font-style:normal;font-size:.67rem;font-weight:900}.tx-remove{width:44px;height:46px;border:1px solid var(--v-line);border-radius:10px;background:#fff;color:#7a4350;font-size:1.35rem}.tx-actions{display:flex;gap:12px;align-items:center;margin-top:12px}.vat-caution{margin-top:16px;padding:12px 14px;border-left:4px solid var(--v-amber);background:var(--v-amber-soft);color:#5c411c;font-size:.75rem}.vat-form-foot{display:flex;justify-content:space-between;gap:16px;align-items:center;margin-top:22px;padding-top:17px;border-top:1px solid var(--v-line);color:#667b90;font-size:.72rem}.vat-reset{min-height:44px;border:0;background:transparent;color:var(--v-blue);font-weight:900}
.vat-result{position:relative!important;top:auto!important;align-self:start;overflow:hidden}.vat-result-head{padding:23px 23px 15px}.vat-main-result{margin:0 23px;padding:18px 19px;border-radius:18px;background:linear-gradient(135deg,var(--v-ink),#173b68);color:#fff}.vat-main-result>span{display:block;color:#a9bdd2;font-size:.66rem;font-weight:900;text-transform:uppercase;letter-spacing:.07em}.vat-main-result>strong{display:block;margin-top:4px;font-size:clamp(2.2rem,4.2vw,3.8rem);line-height:1;letter-spacing:-.055em}.vat-main-result>small{display:block;margin-top:5px;color:#bdcde0}.vat-main-result p{margin:12px 0 0;color:#edf5fc;font-size:.82rem;line-height:1.55}.vat-progress-card{margin:15px 23px 0;padding:15px;border:1px solid var(--v-line);border-radius:16px;background:#fff}.progress-head{display:flex;justify-content:space-between;gap:10px;color:#5b7186;font-size:.65rem}.progress-head strong{color:var(--v-violet)}.progress-track{position:relative;height:10px;margin:28px 0 20px;border-radius:999px;background:#dfe8ef}.progress-track>span{position:absolute;left:0;top:0;height:100%;width:73%;border-radius:inherit;background:linear-gradient(90deg,var(--v-blue),var(--v-green));transition:width .25s ease}.progress-track>i{position:absolute;left:73%;top:50%;width:19px;height:19px;border:4px solid #fff;border-radius:50%;background:var(--v-violet);box-shadow:0 0 0 2px var(--v-violet);transform:translate(-50%,-50%);transition:left .25s ease}.pmark{position:absolute;top:-20px;font-size:.58rem;font-weight:900;color:var(--v-ink)}.pmark:after{content:"";position:absolute;top:17px;left:50%;width:1px;height:23px;background:currentColor;opacity:.35}.pmark em{font-style:normal}.pmark-one{left:78.85%;transform:translateX(-50%);color:var(--v-amber)}.pmark-two{right:0;color:var(--v-red)}.pmark-two:after{left:auto;right:0}.progress-legend{display:grid;grid-template-columns:1fr 1fr;gap:9px}.progress-legend div{padding:9px 10px;border-radius:10px;background:var(--v-canvas)}.progress-legend span{display:block;color:#5f758a;font-size:.61rem}.progress-legend strong{display:block;margin-top:2px;color:var(--v-ink);font-size:.78rem}.vat-next{margin:15px 23px 0;padding:13px 14px;border-left:4px solid var(--v-green);background:var(--v-green-soft)}.vat-next>span{display:block;color:var(--v-green-dark);font-size:.63rem;font-weight:950;text-transform:uppercase;letter-spacing:.06em}.vat-next p{margin:4px 0 0;color:#284b34;font-size:.78rem}.vat-result-grid{display:grid;grid-template-columns:1fr 1fr;margin:15px 23px 0;border:1px solid var(--v-line);border-radius:14px;overflow:hidden}.vat-result-grid div{min-height:72px;padding:11px 12px;border-right:1px solid var(--v-line);border-bottom:1px solid var(--v-line)}.vat-result-grid div:nth-child(2n){border-right:0}.vat-result-grid div:nth-last-child(-n+2){border-bottom:0}.vat-result-grid span{display:block;color:#61768a;font-size:.59rem;font-weight:900;text-transform:uppercase;letter-spacing:.05em}.vat-result-grid strong{display:block;margin-top:4px;color:var(--v-ink);font-size:.8rem}.vat-paths{display:grid;gap:8px;margin:15px 23px 0}.vat-paths>div{padding:11px 12px;border:1px solid var(--v-line);border-radius:12px;background:#fff}.vat-paths>div.is-upper{border-color:#ebc9ce;background:var(--v-red-soft)}.vat-paths span{display:block;color:#61768a;font-size:.59rem;font-weight:900;text-transform:uppercase}.vat-paths strong{display:block;margin-top:2px;color:var(--v-ink);font-size:.82rem}.vat-paths p{margin:3px 0 0;color:var(--v-muted);font-size:.71rem}.vat-paths b{color:var(--v-violet)}.vat-forecast{display:grid;grid-template-columns:1fr 1fr;gap:8px;margin:15px 23px 0;padding:12px;border-radius:14px;background:var(--v-blue-soft)}.vat-forecast div{padding:7px 8px;border-radius:9px;background:rgba(255,255,255,.7)}.vat-forecast span{display:block;color:#52728c;font-size:.58rem}.vat-forecast strong{display:block;color:var(--v-ink);font-size:.76rem}.vat-forecast p{grid-column:1/-1;margin:2px 3px 0;color:#506a80;font-size:.65rem}.vat-deadline-note{margin:12px 23px 0;color:#536a7e;font-size:.71rem}.vat-disclaimer{margin:14px 23px 0;padding:13px 14px;border:1px solid #ead7b5;border-radius:13px;background:#fff8eb}.vat-disclaimer strong{display:block;color:#6b4717;font-size:.76rem}.vat-disclaimer p{margin:4px 0 0;color:#684f2e;font-size:.7rem;line-height:1.48}.vat-result-actions{display:flex;gap:8px;margin:15px 23px 0}.vat-result-actions button{min-height:44px;padding:9px 12px;border:1px solid var(--v-line);border-radius:10px;background:#fff;color:var(--v-blue);font-weight:900;font-size:.73rem}.vat-trust-card{margin-top:17px;padding:16px 23px 21px;border-top:1px solid var(--v-line);background:var(--v-canvas)}.vat-trust-card dl{display:grid;grid-template-columns:1fr 1fr;gap:9px;margin:0}.vat-trust-card dl div{min-width:0}.vat-trust-card dt{color:#61768a;font-size:.58rem;font-weight:900;text-transform:uppercase}.vat-trust-card dd{margin:2px 0 0;color:var(--v-ink);font-size:.72rem;font-weight:800}.vat-trust-card a{display:inline-block;margin-top:10px;color:var(--v-blue);font-size:.72rem;font-weight:900}
.vat-section{padding:86px 0}.vat-section-muted{background:var(--v-canvas)}.vat-split{display:grid;grid-template-columns:minmax(0,.85fr) minmax(0,1.15fr);gap:70px;align-items:start}.vat-copy p{color:var(--v-muted);font-size:1rem;line-height:1.8}.vat-copy strong{color:var(--v-ink)}.vat-heading{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(280px,.95fr);gap:50px;align-items:end;margin-bottom:32px}.vat-heading h2{margin-bottom:0}.vat-heading>p{margin-bottom:4px;color:var(--v-muted);line-height:1.75}.limit-cards{display:grid;grid-template-columns:1fr 1fr;gap:18px}.limit-cards article{position:relative;padding:25px;border:1px solid var(--v-line);border-radius:20px;background:#fff;box-shadow:0 14px 34px rgba(7,26,51,.06)}.limit-cards article.upper{border-color:#e5c9ce;background:linear-gradient(135deg,#fff,var(--v-red-soft))}.limit-cards article>span{display:grid;place-items:center;width:34px;height:34px;border-radius:9px;background:var(--v-violet-soft);color:var(--v-violet);font-size:.72rem;font-weight:950}.limit-cards article>strong{display:block;margin-top:19px;color:var(--v-ink);font-size:2rem;letter-spacing:-.04em}.limit-cards h3{margin:4px 0 10px}.limit-cards p{color:var(--v-muted);line-height:1.7}.limit-cards small{display:block;padding-top:12px;border-top:1px solid var(--v-line);color:#526a80}.vat-deadline-layout{display:grid;grid-template-columns:minmax(0,1fr) minmax(420px,.9fr);gap:60px;align-items:center}.vat-deadline-layout>div:first-child p{color:var(--v-muted);line-height:1.78}.deadline-scene{padding:20px;border:1px solid var(--v-line);border-radius:22px;background:#fff;box-shadow:var(--v-shadow)}.deadline-start,.deadline-end{display:flex;align-items:center;justify-content:space-between;gap:15px;padding:12px 14px;border-radius:12px;background:var(--v-canvas)}.deadline-start span,.deadline-end span{color:#5c7287;font-size:.63rem;font-weight:900;text-transform:uppercase}.deadline-start strong,.deadline-end strong{color:var(--v-ink)}.deadline-start small,.deadline-end small{color:#657a8e;font-size:.65rem}.deadline-days{display:grid;grid-template-columns:repeat(10,1fr);gap:5px;padding:18px 3px}.deadline-days i{display:grid;place-items:center;aspect-ratio:1;border-radius:8px;background:var(--v-blue-soft);color:var(--v-blue);font-style:normal;font-size:.69rem;font-weight:900}.deadline-days i:nth-child(10){background:var(--v-green-soft);color:var(--v-green-dark);box-shadow:inset 0 0 0 1px #bfe7c5}.vat-section-data{background:var(--v-ink);color:#fff}.data-signature{display:flex;align-items:center;gap:8px;margin-bottom:22px}.data-signature>span{display:grid;place-items:center;width:38px;height:38px;border-radius:10px;background:var(--v-green);color:var(--v-ink);font-size:.71rem;font-weight:950}.data-signature strong{color:#fff;font-size:1.05rem;letter-spacing:.06em}.data-signature small{padding-left:10px;border-left:1px solid rgba(255,255,255,.18);color:#b9c9d8;font-size:.68rem;text-transform:uppercase}.data-grid{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(360px,.9fr);gap:55px;align-items:center}.data-copy .vat-kicker{color:#8bea95}.data-copy h2{color:#fff}.data-copy>p{color:#c3d2df;line-height:1.75}.data-kpis{display:grid;grid-template-columns:repeat(3,1fr);gap:9px;margin-top:22px}.data-kpis div{padding:13px;border:1px solid rgba(255,255,255,.13);border-radius:12px;background:rgba(255,255,255,.04)}.data-kpis span{display:block;color:#aebfd0;font-size:.59rem;text-transform:uppercase}.data-kpis strong{display:block;margin-top:3px;color:#fff;font-size:1.18rem}.data-kpis small{color:#aebfd0}.data-actions{display:flex;gap:10px;margin-top:18px}.data-actions a{padding:9px 11px;border-radius:9px;background:#fff;color:var(--v-ink);font-size:.72rem;font-weight:900}.data-actions a:last-child{background:rgba(255,255,255,.08);color:#fff}.data-visual{padding:20px;border:1px solid rgba(255,255,255,.14);border-radius:20px;background:rgba(255,255,255,.04)}.calendar-bar{display:grid;gap:10px}.calendar-bar span{display:flex;align-items:center;justify-content:flex-end;width:var(--w);height:39px;padding-right:10px;border-radius:8px;background:linear-gradient(90deg,#315b82,#47a6c5)}.calendar-bar span.max{background:linear-gradient(90deg,#7357dc,#43cf58)}.calendar-bar b{color:#fff;font-size:.77rem}.data-finding{margin-top:18px;padding-top:15px;border-top:1px solid rgba(255,255,255,.12)}.data-finding span{display:block;color:#aebfd0;font-size:.61rem;text-transform:uppercase}.data-finding strong{display:block;margin-top:3px;color:#9af0a2;font-size:1.25rem}.data-finding p{margin:5px 0 0;color:#c6d4e0;font-size:.75rem}.example-grid{display:grid;grid-template-columns:repeat(3,1fr);gap:15px}.example-grid article{padding:21px;border:1px solid var(--v-line);border-radius:17px;background:#fff}.example-grid span{display:inline-block;padding:5px 8px;border-radius:999px;background:var(--v-violet-soft);color:var(--v-violet);font-size:.69rem;font-weight:950}.example-grid h3{margin:13px 0 8px}.example-grid p{margin-bottom:0;color:var(--v-muted);line-height:1.67}.vat-method-grid{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(360px,.9fr);gap:55px;align-items:start}.method-copy>p{color:var(--v-muted);line-height:1.78}.method-note{margin-top:19px;padding:13px 14px;border-left:4px solid var(--v-blue);background:var(--v-blue-soft);color:#38566f;font-size:.76rem}.method-rules{display:grid;border:1px solid var(--v-line);border-radius:18px;background:#fff;overflow:hidden}.method-rules div{display:grid;grid-template-columns:130px 1fr;gap:14px;padding:13px 15px;border-bottom:1px solid var(--v-line)}.method-rules div:last-child{border-bottom:0}.method-rules span{color:#5d7388;font-size:.67rem;font-weight:900}.method-rules strong{color:var(--v-ink);font-size:.8rem}.source-grid,.related-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:12px}.source-grid a,.related-grid a{display:block;padding:17px;border:1px solid var(--v-line);border-radius:15px;background:#fff;transition:transform .15s ease,border-color .15s ease}.source-grid a:hover,.related-grid a:hover{transform:translateY(-2px);border-color:#b8ccdc}.source-grid span,.related-grid span{display:block;color:var(--v-violet);font-size:.61rem;font-weight:950;text-transform:uppercase}.source-grid strong,.related-grid strong{display:block;margin-top:5px;color:var(--v-ink);font-size:.9rem}.source-grid p,.related-grid p{margin:6px 0 0;color:var(--v-muted);font-size:.72rem;line-height:1.55}.related-grid b{display:block;margin-top:10px;color:var(--v-blue);font-size:.71rem}.vat-faq-grid{display:grid;grid-template-columns:minmax(0,.72fr) minmax(0,1.28fr);gap:55px}.vat-faq-grid>div:first-child>p{color:var(--v-muted);line-height:1.75}.vat-faq-list{display:grid;gap:8px}.vat-faq-list details{border:1px solid var(--v-line);border-radius:12px;background:#fff}.vat-faq-list summary{cursor:pointer;padding:13px 15px;color:var(--v-ink);font-weight:850}.vat-faq-list details p{padding:0 15px 14px;margin:0;color:var(--v-muted);line-height:1.7}.vat-footer-grid{display:grid;grid-template-columns:1.5fr repeat(3,1fr);gap:32px;padding-top:43px}.vat-footer-grid h2{font-size:.83rem;letter-spacing:0}.vat-footer-grid>div>a{display:block;margin:7px 0;color:#d7e2ec;font-size:.77rem}.vat-footer-brand p{max-width:340px;color:#aebfd0;font-size:.77rem}.vat-footer-brand>a:not(.rv-logo){display:inline-block;margin:5px 0;color:#fff}.vat-footer-bottom{display:flex;justify-content:space-between;gap:20px;padding:20px 0 26px;color:#9eb0c1;font-size:.7rem}
@media(max-width:1050px){.vat-hero-grid{grid-template-columns:1fr;gap:35px}.vat-hero-copy{max-width:760px}.vat-runway{max-width:760px}.vat-work-grid{grid-template-columns:1fr}.vat-result{max-width:none}.vat-deadline-layout,.data-grid,.vat-method-grid{grid-template-columns:1fr}.source-grid,.related-grid{grid-template-columns:1fr 1fr}.vat-footer-grid{grid-template-columns:1.4fr 1fr 1fr}.vat-footer-grid>div:last-child{grid-column:2/4}.main-nav{display:none}.menu-toggle{display:block;margin-left:auto}.header-cta{margin-left:auto}.main-nav.is-open{position:absolute;left:16px;right:16px;top:64px;display:grid;padding:10px;border:1px solid var(--v-line);border-radius:12px;background:#fff;box-shadow:var(--v-shadow)}.main-nav.is-open a{padding:12px}.vat-split{grid-template-columns:1fr;gap:28px}}
@media(max-width:760px){:root{--v-shell:min(100% - 24px,1180px)}html{scroll-padding-top:78px}h1{font-size:clamp(2.65rem,14vw,4.25rem)}h2{font-size:clamp(2rem,10vw,2.8rem)}.site-header .rv-logo-image{width:205px;height:auto}.header-inner{min-height:64px;gap:8px}.header-cta{display:none}.vat-hero{padding-bottom:48px}.vat-hero-grid{padding-top:22px}.vat-signature{align-items:flex-start;flex-direction:column;gap:7px}.vat-signature span{padding-left:0;border-left:0}.vat-runway{padding:15px;border-radius:20px}.runway-head strong{font-size:1.4rem}.invoice-stack{height:45px}.invoice-stack i:nth-child(even){display:none}.runway-scale{padding-top:39px}.gate-one{left:78.85%;transform:translateX(-72%)}.runway-caption{display:grid}.runway-caption strong{text-align:left}.runway-legend{grid-template-columns:1fr}.vat-fact-grid{grid-template-columns:1fr 1fr}.vat-fact-grid div:nth-child(2){border-right:0}.vat-fact-grid div:nth-child(-n+2){border-bottom:1px solid var(--v-line)}.vat-workspace{padding:48px 0 60px}.vat-calculator{padding:17px;border-radius:18px}.vat-mode-switch{grid-template-columns:1fr}.vat-mode-btn{min-height:82px}.vat-fields{grid-template-columns:1fr}.vat-field.is-wide{grid-column:auto}.vat-form-foot{align-items:flex-start;flex-direction:column}.tx-head{align-items:flex-start;flex-direction:column}.tx-row{grid-template-columns:1fr 44px}.tx-row label:nth-child(2){grid-column:1}.tx-remove{grid-column:2;grid-row:1/3;height:100%}.vat-result-head{padding:18px 17px 13px}.vat-result-head{flex-direction:column}.vat-main-result,.vat-progress-card,.vat-next,.vat-result-grid,.vat-paths,.vat-forecast,.vat-deadline-note,.vat-disclaimer,.vat-result-actions{margin-left:17px;margin-right:17px}.vat-result-grid{grid-template-columns:1fr}.vat-result-grid div{border-right:0!important;border-bottom:1px solid var(--v-line)!important}.vat-result-grid div:last-child{border-bottom:0!important}.progress-legend,.vat-forecast{grid-template-columns:1fr}.vat-forecast p{grid-column:auto}.vat-paths{gap:7px}.vat-result-actions{display:grid}.vat-trust-card{padding-inline:17px}.vat-trust-card dl{grid-template-columns:1fr}.vat-section{padding:66px 0}.vat-heading{grid-template-columns:1fr;gap:14px}.limit-cards,.example-grid{grid-template-columns:1fr}.deadline-scene{padding:14px}.deadline-start,.deadline-end{display:grid;gap:2px}.deadline-days{grid-template-columns:repeat(5,1fr)}.data-kpis{grid-template-columns:1fr}.data-actions{display:grid}.source-grid,.related-grid{grid-template-columns:1fr}.vat-faq-grid{grid-template-columns:1fr;gap:24px}.method-rules div{grid-template-columns:1fr;gap:4px}.vat-footer-grid{grid-template-columns:1fr 1fr}.vat-footer-brand{grid-column:1/-1}.vat-footer-grid>div:last-child{grid-column:auto}.vat-footer-bottom{flex-direction:column}.vat-subnav-inner{padding-inline:0}}
@media(max-width:390px){:root{--v-shell:calc(100% - 20px)}.vat-runway{padding:13px}.runway-head{align-items:flex-start;flex-direction:column}.runway-head b{position:absolute;right:13px;top:13px}.gate{font-size:.56rem}.gate-one{transform:translateX(-80%)}.runway-scale{padding-inline:2px}.vat-fact-grid{grid-template-columns:1fr}.vat-fact-grid div{border-right:0!important;border-bottom:1px solid var(--v-line)!important}.vat-fact-grid div:last-child{border-bottom:0!important}.vat-main-result>strong{font-size:2.35rem}.vat-mode-btn em{position:static;display:block;margin-top:5px}.tx-actions{align-items:flex-start;flex-direction:column}.vat-signature img{width:160px}.vat-result-actions button{width:100%}}
@media(prefers-reduced-motion:reduce){html{scroll-behavior:auto}*,*:before,*:after{transition:none!important;animation:none!important}}

/* V-next #06 UX B1: progressive result + restored premium footer */
.vat-result [hidden]{display:none!important}
.vat-result-more{margin:13px 23px 0;border:1px solid var(--v-line);border-radius:13px;background:#fff;overflow:hidden}
.vat-result-more>summary{display:grid;grid-template-columns:minmax(0,1fr) auto;gap:10px;align-items:center;min-height:50px;padding:10px 13px;color:var(--v-ink);cursor:pointer;list-style:none;font-size:.76rem;font-weight:900}
.vat-result-more>summary::-webkit-details-marker{display:none}
.vat-result-more>summary:after{content:"+";display:grid;place-items:center;width:25px;height:25px;border-radius:7px;background:var(--v-soft);color:var(--v-blue);font-size:1rem;grid-column:2;grid-row:1/3}
.vat-result-more[open]>summary:after{content:"−"}
.vat-result-more>summary span{min-width:0}
.vat-result-more>summary small{grid-column:1;color:#667b8f;font-size:.63rem;font-weight:700;line-height:1.35}
.vat-result-more .vat-paths{margin:0;padding:0 12px 12px}
.vat-result-more .vat-forecast{margin:0 12px 12px}
.vat-forecast-more{background:#f8fbfd}
.site-footer{padding:52px 0 20px;background:#06172d;color:#b8c8d7}
.vat-footer-grid h2{color:#fff}
.vat-footer-grid>div>a{color:#c4d3df}
.vat-footer-grid>div>a:hover,.vat-footer-grid>div>a:focus-visible{color:#fff}
.vat-footer-brand p{color:#aebfd0}
.vat-footer-brand>a:not(.rv-logo){color:#fff}
.vat-footer-bottom{color:#9eb0c1}
@media(max-width:760px){.vat-result-more{margin-left:17px;margin-right:17px}.vat-result-more .vat-paths,.vat-result-more .vat-forecast{margin-left:0;margin-right:0}.vat-result-more>summary{grid-template-columns:minmax(0,1fr) auto}}

/* B1 compactness refinement: default answer should end near the input card. */
.vat-result-more>summary{min-height:46px;padding:8px 12px}
.vat-disclaimer{padding:11px 12px}
.vat-disclaimer p{font-size:.68rem;line-height:1.43}
.vat-result-actions{margin-top:12px}
.vat-trust-card{display:grid;grid-template-columns:minmax(0,1fr) auto;align-items:end;gap:12px;margin-top:13px;padding:12px 23px 14px}
.vat-trust-card a{margin-top:0;white-space:nowrap}
@media(max-width:760px){.vat-trust-card{grid-template-columns:1fr;padding:12px 17px 15px}.vat-trust-card a{margin-top:2px}}

/* V-next #06 B2 — editorial depth + social footer */
.example-note{margin-top:16px;padding:16px 18px;border-left:4px solid var(--v-violet);border-radius:0 14px 14px 0;background:var(--v-violet-soft)}
.example-note strong{display:block;color:var(--v-ink);font-size:.9rem}.example-note p{margin:5px 0 0;color:#4d6378;font-size:.8rem;line-height:1.7}
.vat-section-guide{background:#fff}.evidence-grid{display:grid;grid-template-columns:1fr 1fr;gap:15px}.evidence-grid article{padding:22px;border:1px solid var(--v-line);border-radius:18px;background:linear-gradient(145deg,#fff,#f8fafc)}.evidence-grid article>span{display:grid;place-items:center;width:32px;height:32px;border-radius:9px;background:var(--v-blue-soft);color:var(--v-blue);font-size:.68rem;font-weight:950}.evidence-grid h3{margin:14px 0 8px}.evidence-grid p{margin:0;color:var(--v-muted);font-size:.86rem;line-height:1.72}.workflow-card{display:grid;grid-template-columns:minmax(250px,.72fr) minmax(0,1.28fr);gap:34px;margin-top:18px;padding:24px;border:1px solid var(--v-line);border-radius:20px;background:var(--v-canvas)}.workflow-copy h3{margin-bottom:8px;font-size:1.45rem}.workflow-copy>p:last-child{color:var(--v-muted);font-size:.84rem;line-height:1.68}.workflow-steps{display:grid;gap:9px;margin:0;padding:0;list-style:none;counter-reset:workflow}.workflow-steps li{position:relative;padding:13px 14px 13px 46px;border:1px solid var(--v-line);border-radius:13px;background:#fff;counter-increment:workflow}.workflow-steps li:before{content:counter(workflow);position:absolute;left:12px;top:12px;display:grid;place-items:center;width:24px;height:24px;border-radius:7px;background:var(--v-ink);color:#fff;font-size:.65rem;font-weight:950}.workflow-steps strong{display:block;color:var(--v-ink);font-size:.82rem}.workflow-steps span{display:block;margin-top:3px;color:var(--v-muted);font-size:.75rem;line-height:1.55}.scope-callout{margin-top:16px;padding:17px 18px;border:1px solid #f0d7ad;border-radius:14px;background:var(--v-amber-soft)}.scope-callout strong{display:block;color:#744600}.scope-callout p{margin:5px 0 0;color:#6d5737;font-size:.8rem;line-height:1.68}.evidence-note{margin:16px 0 0;padding:14px 16px;border-left:4px solid var(--v-green);background:var(--v-green-soft);color:#315c3a;font-size:.8rem;line-height:1.65}.vat-footer-socials{display:flex;flex-wrap:wrap;gap:9px;margin:12px 0 16px}.vat-footer-socials a{display:inline-grid!important;place-items:center;width:38px;height:38px;margin:0!important;border:1px solid rgba(255,255,255,.18);border-radius:11px;background:rgba(255,255,255,.035);color:#dbe5ee!important}.vat-footer-socials a:hover{border-color:rgba(125,226,127,.7);background:rgba(125,226,127,.09);color:#fff!important}.vat-footer-socials a:focus-visible{outline:3px solid #7de27f;outline-offset:3px}.vat-footer-socials svg{display:block;width:18px;height:18px}
@media(max-width:760px){.evidence-grid,.workflow-card{grid-template-columns:1fr}.workflow-card{gap:16px;padding:18px}.evidence-grid article{padding:18px}}