*{box-sizing:border-box}
:root{
  --bg:#f8fafc;
  --card:rgba(255,255,255,.86);
  --card-strong:#ffffff;
  --text:#0f172a;
  --muted:#475569;
  --line:rgba(148,163,184,.26);
  --primary:#1d4ed8;
  --primary-strong:#1e40af;
  --primary-soft:rgba(37,99,235,.12);
  --accent:#0ea5e9;
  --soft:#f8fafc;
  --hero-1:#eff6ff;
  --hero-2:#ecfeff;
  --shadow:0 22px 60px rgba(15,23,42,.12);
  --radius:22px;
  --container:1180px;
}
html{scroll-behavior:smooth}
body{
  margin:0;
  font-family:Arial,Helvetica,sans-serif;
  background:
    radial-gradient(circle at top left,rgba(14,165,233,.12),transparent 26%),
    radial-gradient(circle at top right,rgba(29,78,216,.10),transparent 24%),
    var(--bg);
  color:var(--text);
}
a{color:inherit}
.skip-link{
  position:absolute;left:-9999px;top:0;background:#111827;color:#fff;padding:12px 16px;z-index:1000;text-decoration:none;border-radius:0 0 10px 0;
}
.skip-link:focus{left:0}
.site-header{
  position:sticky;top:0;z-index:20;backdrop-filter:blur(14px);background:rgba(248,250,252,.78);border-bottom:1px solid rgba(148,163,184,.12);
}
.container{width:min(var(--container),calc(100% - 32px));margin:0 auto}
.header-inner{
  display:flex;align-items:center;justify-content:space-between;gap:18px;padding:14px 0;flex-wrap:wrap;
}
.logo{
  display:inline-flex;align-items:center;gap:10px;text-decoration:none;font-weight:800;font-size:18px;letter-spacing:.02em;
}
.logo-mark{
  width:42px;height:42px;border-radius:14px;display:inline-flex;align-items:center;justify-content:center;background:linear-gradient(135deg,var(--primary),var(--accent));color:#fff;font-size:14px;box-shadow:0 12px 28px rgba(37,99,235,.24);
}
.nav-meta{display:flex;align-items:center;gap:14px;flex-wrap:wrap}
.header-links{display:flex;gap:10px;flex-wrap:wrap}
.header-links a,.lang-switch{
  border:1px solid rgba(148,163,184,.22);background:rgba(255,255,255,.84);border-radius:999px;padding:10px 14px;font-size:14px;text-decoration:none;color:var(--muted);
}
.lang-switch.active{
  background:#eff6ff;border-color:#93c5fd;color:#1d4ed8;font-weight:700;
}
.hero{padding:44px 0 26px}
.hero-copy,.hero-card,.content-card,.seo-card,.faq-card,.guide-card,.article-card{
  background:var(--card);border:1px solid var(--line);border-radius:var(--radius);box-shadow:var(--shadow);backdrop-filter:blur(12px);
}
.hero-copy{padding:34px;background:linear-gradient(135deg,var(--hero-1),var(--hero-2))}
.eyebrow{
  display:inline-flex;align-items:center;gap:8px;background:rgba(255,255,255,.72);border:1px solid rgba(148,163,184,.20);color:var(--primary-strong);border-radius:999px;padding:9px 14px;font-size:13px;font-weight:700;margin-bottom:18px;
}
h1{margin:0 0 14px;font-size:clamp(34px,5vw,56px);line-height:1.04;letter-spacing:-.03em}
.lead{margin:0 0 20px;font-size:18px;line-height:1.7;color:var(--muted);max-width:690px}
.hero-actions{display:flex;gap:12px;flex-wrap:wrap;margin-bottom:22px}
.hero-btn{
  display:inline-flex;align-items:center;justify-content:center;min-height:48px;padding:12px 18px;border-radius:14px;text-decoration:none;font-weight:700;border:1px solid transparent;
}
.hero-btn.primary{background:var(--primary);color:#fff;box-shadow:0 14px 30px rgba(37,99,235,.28)}
.hero-btn.secondary{background:rgba(255,255,255,.8);color:var(--text);border-color:rgba(148,163,184,.24)}
.hero-points{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:12px;margin:0;padding:0;list-style:none}
.hero-points li{
  padding:14px;border-radius:18px;background:rgba(255,255,255,.72);border:1px solid rgba(148,163,184,.18);font-size:14px;line-height:1.6;color:var(--muted);
}
.hero-points strong{display:block;color:var(--text);font-size:15px;margin-bottom:4px}
.hero-card{padding:24px;background:rgba(255,255,255,.95)}
.calculator-card-full{width:100%}
.calculator-head{
  display:flex;justify-content:space-between;gap:14px;align-items:flex-start;flex-wrap:wrap;margin-bottom:18px;
}
.calculator-layout{
  display:grid;grid-template-columns:minmax(0,1.15fr) minmax(300px,.85fr);gap:20px;align-items:start;
}
.calculator-controls,.calculator-summary{display:grid;gap:16px}
.calculator-head h2,.content-card h2,.seo-card h2,.faq-card h2,.guide-card h2,.article-card h2{
  margin:0 0 6px;font-size:22px;line-height:1.2;
}
.calculator-head p,.section-intro,.faq-intro,.guide-intro,.article-card p,.content-card p,.seo-card p{margin:0;color:var(--muted);line-height:1.65}
.field{margin-bottom:16px}
.calculator-controls .field,.calculator-summary .copy-feedback{margin-bottom:0}
.field-inline{display:grid;grid-template-columns:112px minmax(0,1fr);gap:14px;align-items:center}
.field-inline label,.field-inline .field-label{margin:0;min-width:112px}
.field-inline .vat-rate-row{flex:1 1 auto}
label,legend,.field-label{display:block;margin-bottom:8px;font-size:14px;font-weight:700;color:#334155}
input,select{
  width:100%;min-height:52px;padding:14px 15px;border:1px solid rgba(148,163,184,.35);border-radius:14px;font-size:16px;background:#fff;outline:none;transition:box-shadow .2s ease,border-color .2s ease;color:var(--text);
}
.lang-switch:focus,input:focus,select:focus,button:focus,.header-links a:focus{box-shadow:0 0 0 4px var(--primary-soft);border-color:var(--primary)}
.amount-row{
  display:flex;align-items:center;gap:12px;flex-wrap:wrap;
}
.field-amount input{
  flex:0 1 320px;max-width:320px;
}
.field-amount .btn-primary{
  flex:0 0 auto;min-width:140px;
}
.vat-rate-row{display:flex;align-items:center;gap:12px;flex-wrap:wrap}
.vat-rate-row #vatRate{
  width:132px;flex:0 0 132px;min-height:52px;
}
.quick-rates{display:flex;gap:10px;flex:1 1 280px;flex-wrap:wrap}
.rate-chip{
  border:1px solid rgba(148,163,184,.28);background:#fff;color:var(--text);padding:10px 14px;border-radius:999px;font-size:14px;font-weight:700;cursor:pointer;
}
.rate-chip.active{background:#eff6ff;border-color:#93c5fd;color:#1d4ed8}
.mode-options{display:flex;gap:12px;flex-wrap:wrap}
.mode-option{
  position:relative;display:flex;align-items:center;gap:10px;min-height:52px;margin-bottom:0;padding:0 18px;border:1px solid rgba(148,163,184,.28);border-radius:14px;background:#fff;cursor:pointer;transition:border-color .2s ease,box-shadow .2s ease,background-color .2s ease;
}
.mode-option input{
  width:18px;min-height:auto;height:18px;margin:0;padding:0;border:0;border-radius:50%;background:transparent;box-shadow:none;accent-color:var(--primary);flex:0 0 auto;
}
.mode-option span{font-size:15px;font-weight:700;color:var(--text)}
.mode-option:has(input:checked){
  border-color:#93c5fd;background:#eff6ff;box-shadow:0 0 0 4px rgba(37,99,235,.08);
}
.mode-option:has(input:focus-visible){
  border-color:var(--primary);box-shadow:0 0 0 4px var(--primary-soft);
}
.actions{display:flex;gap:12px;flex-wrap:wrap;margin-top:8px}
.actions-secondary{padding-left:126px}
button{
  border:0;border-radius:14px;padding:14px 18px;font-size:15px;font-weight:700;cursor:pointer;transition:transform .15s ease,opacity .2s ease;
}
button:hover{transform:translateY(-1px)}
.btn-primary{background:var(--primary);color:#fff;flex:1 1 180px}
.btn-secondary{background:#eef2f7;color:var(--text);flex:1 1 140px}
.btn-copy{background:#e0f2fe;color:#075985;flex:1 1 140px}
.results-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px;margin:20px 0 14px}
.calculator-summary{
  padding:18px;border-radius:18px;background:#f8fafc;border:1px solid rgba(148,163,184,.18);
}
.calculator-summary .results-grid{margin:0}
.result-item{
  padding:16px;border-radius:16px;background:#fff;border:1px solid rgba(148,163,184,.18);
}
.result-item span{display:block;color:var(--muted);font-size:13px;margin-bottom:8px}
.result-item strong{font-size:clamp(18px,2vw,24px);line-height:1.2;word-break:break-word}
.manual-box,.copy-feedback{
  margin-top:14px;padding:16px;border-radius:18px;background:#f8fafc;border:1px dashed rgba(148,163,184,.38);
}
.manual-box h3,.copy-feedback strong{margin:0 0 8px;font-size:16px}
.manual-box p,.copy-feedback p{margin:0;color:var(--muted);line-height:1.65}
.formula{
  display:block;margin-top:10px;padding:12px;border-radius:14px;background:#fff;border:1px solid rgba(148,163,184,.20);font-weight:700;line-height:1.55;
}
.note{margin-top:12px;color:var(--muted);font-size:13px;line-height:1.6}
.main-sections{display:grid;grid-template-columns:1fr;gap:22px;padding:10px 0 44px}
.section-grid{display:grid;grid-template-columns:1fr 1fr;gap:22px}
.content-card,.seo-card,.faq-card,.guide-card,.article-card{padding:26px;background:rgba(255,255,255,.88)}
.steps{margin:16px 0 0;padding-left:18px}
.steps li,.seo-list li{margin-bottom:8px;color:var(--muted);line-height:1.65}
.seo-list{margin:14px 0 0;padding-left:18px}
.faq-list{display:grid;gap:12px;margin-top:16px}
details{border:1px solid rgba(148,163,184,.18);border-radius:16px;background:#fff;overflow:hidden}
summary{cursor:pointer;list-style:none;padding:16px 18px;font-weight:700;position:relative}
summary::-webkit-details-marker{display:none}
details p{margin:0;padding:0 18px 18px;color:var(--muted);line-height:1.65}
.article-grid{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:16px;margin-top:16px}
.article-card{box-shadow:none;border-style:solid}
.article-card h3{margin:0 0 8px;font-size:18px;line-height:1.3}
.article-card p{margin-bottom:12px}
.article-link{
  border:0;background:none;padding:0;font:inherit;font-weight:700;text-decoration:none;color:var(--primary-strong);cursor:pointer;
}
.article-modal{
  position:fixed;inset:0;z-index:50;display:grid;place-items:center;padding:20px;
}
.article-modal-backdrop{
  position:absolute;inset:0;background:rgba(15,23,42,.55);
}
.article-modal-dialog{
  position:relative;z-index:1;width:min(760px,100%);max-height:min(88vh,720px);overflow:auto;padding:28px;border-radius:20px;
  background:#fff;border:1px solid rgba(148,163,184,.18);box-shadow:0 24px 60px rgba(15,23,42,.24);
}
.article-modal-dialog h3{
  margin:0 40px 14px 0;font-size:24px;line-height:1.2;
}
.article-modal-content{display:grid;gap:14px}
.article-modal-content p{margin:0;color:var(--muted);line-height:1.7}
.article-modal-close{
  position:absolute;top:16px;right:16px;width:40px;height:40px;border-radius:999px;background:#eef2f7;color:#0f172a;flex:none;
}
.footer{padding:0 0 40px}
.footer-inner{
  display:flex;justify-content:space-between;gap:16px;align-items:center;flex-wrap:wrap;color:var(--muted);font-size:14px;line-height:1.6;
}
.footer-links{display:flex;gap:14px;flex-wrap:wrap}
.footer-links a{text-decoration:none;color:var(--muted)}
.visually-hidden{
  position:absolute!important;height:1px;width:1px;overflow:hidden;clip:rect(1px,1px,1px,1px);white-space:nowrap;
}
[hidden]{display:none!important}
@media (max-width:1080px){
  .section-grid,.article-grid{grid-template-columns:1fr}
  .hero-points{grid-template-columns:1fr}
  .calculator-layout{grid-template-columns:1fr}
}
@media (max-width:760px){
  .container{width:min(var(--container),calc(100% - 20px))}
  .hero{padding-top:24px}
  .hero-copy,.hero-card,.content-card,.seo-card,.faq-card,.guide-card,.article-card{padding:20px}
  .field-inline{grid-template-columns:1fr}
  .field-inline label,.field-label{margin-bottom:8px;min-width:0}
  .actions-secondary{padding-left:0}
  .amount-row{align-items:stretch}
  .field-amount input,.field-amount .btn-primary{max-width:none;flex:1 1 100%}
  .vat-rate-row{align-items:stretch}
  .vat-rate-row #vatRate,.quick-rates{width:100%;flex:1 1 100%}
  .mode-options{flex-direction:column}
  .results-grid{grid-template-columns:1fr}
  .article-modal-dialog{padding:22px}
  .header-inner{padding:12px 0}
  .logo{font-size:16px}
}