.vat-shell{display:grid;grid-template-columns:minmax(0,1.05fr) minmax(320px,.95fr);gap:1.5rem;align-items:start}.vat-panel,.vat-result{background:var(--white);border:1px solid var(--border);border-radius:var(--radius-lg);padding:2rem;box-shadow:0 12px 34px rgba(12,27,46,.06)}.vat-panel h2,.vat-result h2{font-family:var(--font-display);font-size:clamp(1.65rem,3vw,2.1rem);font-weight:500;color:var(--navy);margin:.35rem 0 .75rem}.vat-intro,.vat-help,.vat-result p{color:var(--slate);line-height:1.7}.vat-group{border:0;padding:0;margin:1.5rem 0 0}.vat-group legend,.vat-field label{display:block;font-size:.78rem;font-weight:500;letter-spacing:.055em;text-transform:uppercase;color:var(--navy);margin-bottom:.65rem}.vat-choice-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:.65rem}.vat-rate-grid{grid-template-columns:repeat(2,minmax(0,1fr))}.vat-choice{position:relative}.vat-choice input{position:absolute;opacity:0;pointer-events:none}.vat-choice label{display:flex;min-height:54px;align-items:center;padding:.85rem 1rem;border:1px solid var(--border);border-radius:6px;color:var(--navy);background:var(--white);cursor:pointer;line-height:1.35;transition:border-color .18s ease,background .18s ease,box-shadow .18s ease}.vat-choice input:checked+label{border-color:var(--gold);background:var(--gold-pale);box-shadow:inset 0 0 0 1px var(--gold)}.vat-choice input:focus-visible+label{outline:3px solid rgba(201,168,76,.35);outline-offset:2px}.vat-field{margin-top:1.5rem}.vat-money-input{position:relative}.vat-money-input span{position:absolute;left:1rem;top:50%;transform:translateY(-50%);font-size:1.05rem;color:var(--navy);pointer-events:none}.vat-money-input input{width:100%;padding:1rem 1rem 1rem 2rem;border:1px solid var(--border);border-radius:6px;font:inherit;color:var(--navy);background:var(--white)}.vat-field input[type=number]{width:100%;padding:1rem;border:1px solid var(--border);border-radius:6px;font:inherit;color:var(--navy)}.vat-money-input input:focus,.vat-field input[type=number]:focus{outline:3px solid rgba(201,168,76,.25);border-color:var(--gold)}.vat-help{font-size:.9rem;margin:.45rem 0 0}.vat-actions{display:flex;flex-wrap:wrap;gap:.75rem;margin-top:1.5rem}.vat-actions button,.vat-actions a{min-width:150px;text-align:center}.vat-error{margin-top:1rem;padding:1rem;border-radius:6px;background:#fff2f1;border:1px solid #d7847d;color:#7b2822;line-height:1.5}.vat-privacy{font-size:.85rem;margin:1rem 0 0;color:var(--slate)}.vat-result{position:sticky;top:88px}.vat-result:focus{outline:none}.vat-result-grid{display:grid;grid-template-columns:1fr;gap:.75rem;margin:1.25rem 0}.vat-result-card{padding:1.05rem 1.15rem;border:1px solid var(--border);border-radius:8px;background:#fbfcfd}.vat-result-card span{display:block;color:var(--slate);font-size:.82rem;text-transform:uppercase;letter-spacing:.055em}.vat-result-card strong{display:block;margin-top:.35rem;font-family:var(--font-display);font-size:1.75rem;font-weight:500;color:var(--navy)}.vat-result-card.is-primary{background:var(--navy);border-color:var(--navy)}.vat-result-card.is-primary span,.vat-result-card.is-primary strong{color:var(--white)}.vat-result-summary{background:var(--gold-pale);border-left:3px solid var(--gold);padding:1rem 1.1rem}.vat-result-summary strong{color:var(--navy)}.vat-copy-status{min-height:1.45em;font-size:.88rem;color:var(--slate);margin:.65rem 0 0}.vat-guide .section-header{max-width:850px}.vat-guide-grid,.vat-example-grid,.vat-related-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:1rem}.vat-guide-card,.vat-example-card{background:var(--white);border:1px solid var(--border);border-radius:var(--radius-lg);padding:1.5rem}.vat-guide-card h3,.vat-example-card h3{font-family:var(--font-display);font-size:1.25rem;font-weight:500;color:var(--navy);margin:0 0 .65rem}.vat-guide-card p,.vat-example-card p{color:var(--slate);line-height:1.7;margin:0}.vat-formula{display:block;margin:.8rem 0;padding:.8rem;background:#f6f8fa;border-radius:5px;color:var(--navy);font-weight:500}.vat-content h2{font-family:var(--font-display);font-size:clamp(1.6rem,3vw,2.2rem);font-weight:500;color:var(--navy);margin:2rem 0 .7rem}.vat-content h2:first-child{margin-top:0}.vat-content p,.vat-content li{color:var(--slate);line-height:1.75}.vat-content a,.vat-content a:visited,.vat-sources a,.vat-sources a:visited{color:#987315;text-decoration:underline;text-underline-offset:3px}.vat-note{background:var(--gold-pale);border:1px solid rgba(201,168,76,.45);border-radius:var(--radius-lg);padding:1.25rem;margin:1.5rem 0;color:var(--navy)}.vat-faq{display:flex;flex-direction:column;gap:.8rem;max-width:900px}.vat-faq details{border:1px solid var(--border);border-radius:8px;background:var(--white);overflow:hidden}.vat-faq summary{cursor:pointer;list-style:none;padding:1.1rem 1.25rem;color:var(--navy);font-weight:500;display:flex;justify-content:space-between;gap:1rem}.vat-faq summary::-webkit-details-marker{display:none}.vat-faq summary::after{content:'+';color:var(--gold);font-family:var(--font-display);font-size:1.4rem}.vat-faq details[open] summary::after{content:'−'}.vat-faq details p{padding:0 1.25rem 1.2rem;margin:0;color:var(--slate);line-height:1.7}.vat-sources{background:#f6f8fa;border-radius:var(--radius-lg);padding:1.5rem}.vat-sources li{margin:.55rem 0;color:var(--slate)}
.vat-actions .btn-outline{color:var(--navy);background:var(--white);border-color:var(--border)}.vat-actions .btn-outline:hover{color:var(--navy);border-color:var(--gold);background:var(--gold-pale)}
@media(max-width:900px){.vat-shell{grid-template-columns:1fr}.vat-result{position:static}.vat-guide-grid,.vat-example-grid,.vat-related-grid{grid-template-columns:1fr 1fr}}
@media(max-width:620px){.vat-panel,.vat-result{padding:1.25rem}.vat-choice-grid,.vat-rate-grid,.vat-guide-grid,.vat-example-grid,.vat-related-grid{grid-template-columns:1fr}.vat-actions{flex-direction:column}.vat-actions button,.vat-actions a{width:100%;min-width:0}.vat-choice label{min-height:50px}.vat-result-card strong{font-size:1.55rem}}
@media print{nav,footer,.page-hero,.tool-alert,.vat-guide,.vat-seo-section,.vat-related-section,.analytics-consent-panel,.cookie-settings-button,#vatCalculatorForm,.vat-result .vat-actions,.vat-copy-status{display:none!important}.service-body{padding:0!important}.vat-shell{display:block}.vat-panel{display:none}.vat-result{display:block!important;position:static;box-shadow:none;border:0;padding:0}.vat-result-card.is-primary{background:transparent}.vat-result-card.is-primary span,.vat-result-card.is-primary strong{color:var(--navy)}body{background:#fff}}