.vat-page{background:#f2f6fa;color:#17334f}.vat-shell{max-width:1200px;padding:28px 24px 60px;margin:auto;font:16px/1.65 system-ui,-apple-system,BlinkMacSystemFont,"Segoe UI",sans-serif}.vat-shell *{box-sizing:border-box}.vat-shell [hidden]{display:none!important}.vat-shell :is(h1,h2,h3){color:#17334f;line-height:1.25;letter-spacing:-.025em}.vat-shell h1{font-size:clamp(36px,4.8vw,56px);margin:12px 0}.vat-shell h1 span{color:#087e83}.vat-shell h2{font-size:clamp(25px,3vw,32px);margin:0 0 18px}.vat-shell h3{font-size:20px;margin:0 0 12px}.vat-shell p{margin:0 0 16px}.vat-shell a{color:#0865ae;text-underline-offset:3px}.vat-shell a:hover{color:#034878}.vat-shell :is(section,h2,h3)[id]{scroll-margin-top:94px}.vat-shell :focus-visible{outline:3px solid #b98110;outline-offset:4px}.vat-shell :is(button,input,select){font:inherit}.vat-shell button{cursor:pointer}.vat-shell button:disabled{opacity:.5;cursor:not-allowed}.vat-shell fieldset{border:0;padding:0;margin:0 0 18px;min-width:0}.vat-shell legend{font-weight:750;font-size:14px;margin:0 0 10px;padding:0}.vat-breadcrumbs{font-size:13px;margin-bottom:22px;color:#536b7e}.vat-hero{padding:8px 4px 26px}.vat-eyebrow{font-size:12px!important;text-transform:uppercase;letter-spacing:.11em;font-weight:800;color:#08787d;margin:0 0 9px!important}.vat-lead{font-size:19px;color:#405a70;max-width:810px}.vat-hero-bottom{display:flex;gap:15px;flex-wrap:wrap;justify-content:space-between;align-items:center;margin-top:22px}.vat-meta{font-size:12px;color:#536b7e;margin:0!important}.vat-jumps{display:flex;gap:8px;flex-wrap:wrap}.vat-jumps a{background:white;border:1px solid #cddde8;border-radius:25px;padding:8px 12px;text-decoration:none;font-size:12px;font-weight:650}.vat-jumps a:first-child{background:#17334f;color:#fff;border-color:#17334f}.vat-tool{padding:28px;background:white;border:1px solid #d1e0eb;border-radius:18px;box-shadow:0 10px 30px #17334f06}.vat-section-head{display:flex;align-items:center;justify-content:space-between;gap:18px;margin-bottom:22px}.vat-section-head h2{margin:0}.vat-local-badge{font-size:12px;color:#296059;background:#edf7f3;padding:6px 12px;border-radius:25px;white-space:nowrap}.vat-view-switch{display:flex;gap:4px;background:#edf3f7;border-radius:10px;padding:5px;margin-bottom:26px;width:max-content;max-width:100%}.vat-view-switch button{border:0;border-radius:7px;min-height:42px;padding:8px 22px;font-size:14px;font-weight:750;color:#435d72;background:transparent}.vat-view-switch button[aria-pressed=true]{background:#17334f;color:white;box-shadow:0 2px 6px #17334f15}.vat-workspace{display:grid;grid-template-columns:minmax(0,1.1fr) minmax(0,1fr);gap:32px;align-items:start}.vat-workspace>form{min-width:0}.vat-modes{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:8px}.vat-modes button{padding:12px 8px;background:white;color:#17334f;border:1px solid #bccfdd;border-radius:8px;text-align:left;line-height:1.4}.vat-modes strong{display:block;font-size:13px}.vat-modes span{display:block;font-size:11px;color:#526b7e;margin-top:5px}.vat-modes button[aria-pressed=true]{background:#edf8f7;border:2px solid #087e83;padding:11px 7px}.vat-field{display:block;min-width:0}.vat-field>span{display:block;font-size:13px;font-weight:750;margin-bottom:7px}.vat-field :is(input,select){display:block;width:100%;min-height:48px;border:1px solid #a8bdcd;border-radius:8px;color:#17334f;background:white;padding:10px 12px;min-width:0}.vat-field input[aria-invalid=true]{border-color:#a02c23;outline:2px solid #a02c23;outline-offset:1px}.vat-amount input{font-size:30px;font-weight:650;font-variant-numeric:tabular-nums;letter-spacing:-.03em}.vat-amount+.vat-small{margin-top:8px}.vat-small{font-size:12px;color:#526b7e;line-height:1.65}.vat-rates{display:flex;gap:8px;flex-wrap:wrap}.vat-rates button{padding:8px 15px;min-height:46px;background:white;border:1px solid #c1d1de;border-radius:8px;font-weight:750;font-size:16px;color:#17334f}.vat-rates button span{display:block;font-size:10px;font-weight:500;color:#526b7e}.vat-rates button[aria-pressed=true]{border:2px solid #087e83;padding:7px 14px;background:#edf8f7}.vat-rates button:last-child{font-size:12px}.vat-custom{max-width:200px;margin-top:14px}.vat-rate-group{margin-bottom:9px!important}.vat-actions{display:flex;flex-wrap:wrap;align-items:center;gap:10px;margin:20px 0 13px}.vat-btn{display:inline-flex;align-items:center;justify-content:center;text-align:center;min-height:46px;padding:10px 17px;background:#0875cf;color:white!important;border:1px solid #0875cf;border-radius:8px;text-decoration:none;font-size:14px!important;font-weight:750;line-height:1.4}.vat-btn:hover{background:#075999;border-color:#075999}.vat-btn-secondary{background:#fff;color:#294b64!important;border-color:#b9cddb}.vat-btn-secondary:hover{background:#ecf3f8}.vat-text-button{border:0;background:none;color:#0865ae;text-decoration:underline;text-underline-offset:3px;font-size:13px;padding:9px;min-height:44px}.vat-privacy{font-size:11px;color:#526b7e;margin:12px 0 0!important}.vat-result{background:#17334f;color:white;border-radius:13px;padding:27px;min-width:0;overflow-wrap:anywhere}.vat-result .vat-eyebrow{color:#99ded9}.vat-totals{margin:18px 0 0}.vat-totals>div{display:flex;justify-content:space-between;gap:15px;align-items:baseline;margin:13px 0;font-size:15px}.vat-totals dt{color:#d5e5ef}.vat-totals dd{margin:0;text-align:right;font-size:23px;font-weight:700;letter-spacing:-.03em;font-variant-numeric:tabular-nums}.vat-totals .vat-total{display:block;border-top:1px solid #ffffff30;margin-top:20px;padding-top:18px}.vat-total dd{text-align:left;font-size:clamp(32px,3.5vw,46px);line-height:1.2;margin-top:6px;word-break:normal;overflow-wrap:anywhere}.vat-proportion{display:flex;height:11px;border-radius:8px;overflow:hidden;margin-top:22px;background:#ffffff20}.vat-proportion span:first-child{background:#8dd6d2}.vat-proportion span:last-child{background:#f3b75b}.vat-bar-caption{font-size:11px;line-height:1.6;color:#c9dce9;margin:8px 0 17px!important}.vat-formula{background:#ffffff09;border:1px solid #ffffff25;border-radius:8px;padding:13px 15px;margin-top:16px}.vat-formula>span{display:block;font-size:11px;color:#bbd2e2;margin-bottom:5px}.vat-formula p{font-size:15px;line-height:1.7;margin:0;white-space:pre-line}.vat-rounding{font-size:11px;color:#bcd0df;margin:12px 0 0!important}.vat-result a{color:#dfedf6}.vat-result-actions{display:flex;gap:18px;flex-wrap:wrap;margin-top:15px}.vat-result-actions button{background:none;border:0;color:#fff;font-size:12px;text-decoration:underline;text-underline-offset:4px;min-height:38px;padding:4px 0}.vat-error{background:#fff0ed;border:1px solid #e1aaa1;color:#8c3025;border-radius:8px;padding:12px 14px;font-size:13px}.vat-note{background:#edf7f7;border-left:3px solid #087e83;border-radius:0 8px 8px 0;padding:16px 18px;font-size:14px;margin-top:22px!important}.vat-empty{font-size:14px;line-height:1.6}.vat-compare{border-top:1px solid #d8e5ee;margin-top:26px;padding-top:19px}.vat-compare>summary{font-size:14px;font-weight:700;cursor:pointer;padding:4px 0}.vat-compare[open]>summary{margin-bottom:16px}.vat-table-wrap{max-width:100%;overflow-x:auto}.vat-shell table{width:100%;border-collapse:collapse;font-variant-numeric:tabular-nums;font-size:14px}.vat-shell caption{font-size:11px;color:#526b7e;text-align:left;padding:0 0 12px}.vat-shell :is(th,td){padding:13px 12px;border-bottom:1px solid #d7e3ec;text-align:right}.vat-shell :is(th,td):first-child{text-align:left}.vat-shell thead{background:#f0f5f9}.vat-shell tfoot{font-weight:750}.vat-lines-head{display:flex;align-items:end;gap:26px;margin-bottom:24px}.vat-lines-head>.vat-field{width:360px;max-width:100%}.vat-lines-head>.vat-small{max-width:400px;margin:0 0 8px}.vat-line{padding:18px;background:#f6f9fb;border:1px solid #d4e2eb;border-radius:10px;margin-bottom:13px}.vat-line-head{display:flex;align-items:center;justify-content:space-between;gap:15px;margin-bottom:12px}.vat-line h3{font-size:15px;margin:0}.vat-remove{background:none;border:1px solid #c9d9e4;color:#536b7e;border-radius:6px;padding:6px 10px;font-size:12px;min-height:36px}.vat-line-fields{display:grid;grid-template-columns:1.7fr .8fr 1.2fr .8fr .85fr;gap:12px}.vat-line .vat-field input{font-size:16px}.vat-line .vat-field>span{font-size:12px}.vat-line-result{display:flex;gap:7px 24px;flex-wrap:wrap;border-top:1px solid #d6e3ec;padding-top:12px;margin:14px 0 0!important;font-size:12px;color:#405b71}.vat-line-result strong{color:#17334f}.vat-checkbox{display:flex;align-items:start;gap:12px;font-size:14px;font-weight:650;margin:25px 0 20px;cursor:pointer}.vat-checkbox input{width:20px;height:20px;flex-shrink:0;margin:2px 0;accent-color:#087e83}.vat-checkbox small{display:block;font-size:12px;font-weight:400;color:#526b7e;margin-top:4px}.vat-lines-result{border-top:1px solid #d8e5ee;margin-top:26px;padding-top:24px}.vat-payment{display:flex;justify-content:flex-end;gap:32px;flex-wrap:wrap;border-radius:10px;background:#edf7f7;padding:18px 22px;margin:20px 0}.vat-payment dt{font-size:12px;color:#42616f}.vat-payment dd{font-size:24px;letter-spacing:-.025em;font-weight:750;margin:3px 0 0;font-variant-numeric:tabular-nums}.vat-payment>div:last-child dd{color:#076f75;font-size:30px}.vat-status{font-size:13px;color:#076b70;margin:15px 0 0!important}.vat-status:empty{display:none}.vat-sr-only{position:absolute;width:1px;height:1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}.vat-guide{max-width:1000px;margin:28px auto 0}.vat-section{padding:30px;background:white;border:1px solid #d1e0eb;border-radius:16px;margin-bottom:22px;overflow-wrap:break-word}.vat-section p:last-child{margin-bottom:0}.vat-section figure{margin:24px 0}.vat-section figure img{display:block;max-width:100%;height:auto;border-radius:12px}.vat-section figcaption{font-size:12px;line-height:1.65;color:#536b7e;margin-top:11px}.vat-section>details{border-top:1px solid #d8e4ed;padding:17px 0}.vat-section>details>summary{font-size:15px;font-weight:700;cursor:pointer}.vat-section>details p{font-size:14px;margin:14px 0 0}.vat-section ul{padding-left:22px}.vat-section li{margin:10px 0}.vat-formula-cards,.vat-rate-cards{display:grid;grid-template-columns:1fr 1fr;gap:20px;margin:24px 0}.vat-formula-cards>div{padding:20px;background:#f2f7fa;border-radius:9px}.vat-formula-cards h3{font-size:17px}.vat-formula-cards p{font-size:14px;line-height:1.8}.vat-rate-cards>div{padding:22px;border:1px solid #cddfe9;border-radius:10px}.vat-rate-cards>div>span{display:block;color:#087e83;font-size:38px;font-weight:750;margin-bottom:8px}.vat-rate-cards p{font-size:14px}.vat-method-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;margin:26px 0}.vat-method-grid h3{font-size:18px}.vat-method-grid p{font-size:14px;color:#405b70}.vat-step{display:flex;align-items:center;justify-content:center;width:32px;height:32px;border-radius:50%;background:#e3f3f1;color:#076f75;font-size:15px;font-weight:750;margin-bottom:14px}.vat-related{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px}.vat-related a{display:block;text-decoration:none;padding:17px;border:1px solid #d1e1eb;border-radius:9px}.vat-related strong{font-size:14px}.vat-related span{display:block;font-size:12px;color:#536b7e;margin-top:8px}.vat-affiliates{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:14px;margin-top:22px}.vat-affiliate{display:flex;flex-direction:column;padding:18px 16px;border:1px solid #ccddeb;border-radius:10px;min-width:0}.vat-affiliate>span{font-size:10px;line-height:1.5;text-transform:uppercase;letter-spacing:.05em;color:#52677b;margin-bottom:10px}.vat-affiliate h3{font-size:22px;margin:0 0 14px}.vat-affiliate p{font-size:13px}.vat-affiliate .vat-etoro-risk{font-size:11px;line-height:1.65;color:#52677b}.vat-review{margin-top:auto;padding-top:18px;margin-bottom:12px;font-size:12px}.vat-affiliate .vat-btn{padding:11px 7px;font-size:12px!important}.vat-affiliate>small{font-size:11px;color:#52677b;margin-top:8px}
@media(max-width:980px){.vat-shell{padding:20px 18px 50px}.vat-tool{padding:24px}.vat-workspace{gap:22px;grid-template-columns:minmax(0,1fr) minmax(0,1fr)}.vat-modes{grid-template-columns:1fr}.vat-modes button{display:flex;justify-content:space-between;align-items:center;padding:10px 12px;gap:8px}.vat-modes button[aria-pressed=true]{padding:9px 11px}.vat-modes span{margin:0}.vat-result{padding:23px}.vat-line-fields{grid-template-columns:repeat(4,minmax(0,1fr))}.vat-line .vat-field:first-child{grid-column:1/-1}.vat-affiliates{grid-template-columns:repeat(2,minmax(0,1fr))}.vat-related{grid-template-columns:1fr}.vat-method-grid{gap:18px}.vat-totals>div:not(.vat-total){display:block}.vat-totals>div:not(.vat-total) dd{text-align:left;margin-top:3px}}
@media(max-width:680px){.vat-shell{padding:16px 12px 40px;font-size:15px}.vat-breadcrumbs{font-size:12px;margin-bottom:20px}.vat-hero{padding-bottom:23px}.vat-lead{font-size:17px}.vat-jumps a{font-size:11px;padding:8px 10px}.vat-tool{padding:20px 16px;border-radius:14px}.vat-section-head{display:block}.vat-local-badge{display:none}.vat-view-switch{width:100%;margin-bottom:22px}.vat-view-switch button{flex:1;padding:8px 11px;font-size:13px}.vat-workspace{grid-template-columns:1fr;gap:24px}.vat-modes{grid-template-columns:repeat(3,minmax(0,1fr))}.vat-modes button{display:block;text-align:left;padding:11px 8px;min-height:74px}.vat-modes button[aria-pressed=true]{padding:10px 7px}.vat-modes strong{font-size:12px}.vat-modes span{font-size:10px;margin-top:5px}.vat-result{padding:24px}.vat-totals>div:not(.vat-total){display:flex}.vat-totals>div:not(.vat-total) dd{text-align:right}.vat-total dd{font-size:40px}.vat-section{padding:24px 20px}.vat-section h2{font-size:26px}.vat-formula-cards,.vat-rate-cards,.vat-method-grid{grid-template-columns:1fr;gap:15px}.vat-method-grid>div{padding-left:45px;position:relative}.vat-step{position:absolute;left:0;top:0}.vat-shell :is(section,h2,h3)[id]{scroll-margin-top:84px}.vat-lines-head{display:block}.vat-lines-head>.vat-small{margin:12px 0 0}.vat-line{padding:15px}.vat-line-fields{grid-template-columns:1fr 1fr;gap:12px}.vat-line-result{display:block;line-height:1.9}.vat-line-result span{display:block}.vat-shell table{font-size:12px}.vat-shell :is(th,td){padding:11px 6px;overflow-wrap:anywhere}.vat-shell caption{font-size:10px}.vat-payment{display:block;padding:16px}.vat-payment>div+div{margin-top:14px}.vat-payment dd{overflow-wrap:anywhere}.vat-affiliates{gap:12px}}
@media(max-width:390px){.vat-shell{padding-left:8px;padding-right:8px}.vat-tool{padding:18px 12px}.vat-section{padding:22px 16px}.vat-totals>div:not(.vat-total){display:block}.vat-totals>div:not(.vat-total) dd{text-align:left}.vat-total dd{font-size:34px}.vat-rates{gap:6px}.vat-rates button{padding:8px 12px}.vat-rates button[aria-pressed=true]{padding:7px 11px}.vat-result{padding:21px}.vat-affiliates{grid-template-columns:1fr}.vat-shell table{font-size:11px}.vat-shell :is(th,td){padding:10px 4px}}
@media(prefers-reduced-motion:reduce){.vat-shell *{scroll-behavior:auto!important;transition:none!important}}
@media print{.site-header,.site-footer,.skip-link,.vat-breadcrumbs,.vat-hero-bottom,.vat-lead,.vat-guide,.vat-view-switch,.vat-workspace>form,.vat-compare,.vat-result-actions,.vat-actions,.vat-privacy,.vat-status,.vat-section-head,.vat-remove,.vat-checkbox,#vat-lines-form>button,.vat-local-badge{display:none!important}.vat-page{background:white}.vat-shell{padding:0;max-width:none;font-size:11pt}.vat-tool{padding:0;border:0;box-shadow:none}.vat-workspace{display:block}.vat-hero{padding:0 0 15px}.vat-shell h1{font-size:26pt}.vat-result{background:white;color:#17334f;border:1px solid #aaa;break-inside:avoid}.vat-result :is(dt,dd,p,a,span){color:#17334f!important}.vat-totals .vat-total{border-color:#ccc}.vat-formula{border-color:#ccc}.vat-line{break-inside:avoid;background:white}.vat-line-fields{grid-template-columns:2fr 1fr 1.5fr 1fr 1fr}.vat-line .vat-field:first-child{grid-column:auto}.vat-field :is(input,select){padding:3px;border:0;min-height:0;appearance:none;font-size:10pt!important}.vat-line-result{display:flex}.vat-lines-head{display:block}.vat-lines-head>.vat-small{margin:10px 0}.vat-lines-result{break-inside:avoid}.vat-payment{background:white;border:1px solid #ddd}.vat-proportion{print-color-adjust:exact;-webkit-print-color-adjust:exact}.vat-error{border-color:#900}.vat-sr-only{display:none!important}}