.cm-vat-vip{--cmv-ink:#15211f;--cmv-muted:#52615e;--cmv-paper:#ffffff;--cmv-soft:#eef8f4;--cmv-line:#cadfd8;--cmv-accent:#007a5e;--cmv-strong:#075647;--cmv-warn:#8a4b08;margin:0;background:#f7faf9;color:var(--cmv-ink)}.cmv-skip{position:absolute;left:-9999px;top:0}.cmv-skip:focus{left:16px;top:16px;z-index:1000;border-radius:10px;background:var(--cmv-paper);color:var(--cmv-ink);padding:10px 14px}.cmv-hero{border-bottom:1px solid var(--cmv-line);background:linear-gradient(145deg,#08251f,#0b3c31);color:#ffffff}.cmv-hero-inner,.cmv-shell,.cmv-faq-inner{width:min(1120px,calc(100% - 40px));margin:0 auto}.cmv-hero-inner{padding:52px 0 42px}.cmv-breadcrumb{margin-bottom:18px;color:#b9d9d1;font-size:0.82rem}.cmv-breadcrumb a{color:#e1f4ef}.cmv-hero h1{max-width:780px;margin:0;font-size:clamp(2rem,6vw,4.15rem);line-height:1;letter-spacing:-0.045em}.cmv-hero p{max-width:760px;margin:16px 0 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16px;color:var(--cmv-muted);line-height:1.6}.cmv-kicker{display:block;margin-bottom:7px;color:var(--cmv-accent);font-size:0.72rem;font-weight:900;letter-spacing:0.11em;text-transform:uppercase}.cmv-actions{display:grid;grid-template-columns:1fr 1fr;gap:9px;margin:15px 0}.cmv-button{min-height:46px;border:1px solid var(--cmv-line);border-radius:11px;background:var(--cmv-soft);color:var(--cmv-strong);padding:10px 12px;cursor:pointer;font:inherit;font-weight:800}.cmv-button[aria-pressed="true"],.cmv-button.primary{border-color:var(--cmv-accent);background:var(--cmv-accent);color:#ffffff}.cmv-button:focus-visible,.cmv-field input:focus,.cmv-field select:focus,.cmv-check input:focus-visible,.cmv-source-list a:focus-visible{outline:3px solid rgba(0,122,94,0.28);outline-offset:2px}.cmv-field{display:grid;gap:7px;margin:14px 0;color:var(--cmv-ink);font-weight:800}.cmv-field small{display:block;margin-top:2px;color:var(--cmv-muted);font-weight:500}.cmv-field input,.cmv-field select{width:100%;min-height:46px;box-sizing:border-box;border:1px solid var(--cmv-line);border-radius:11px;background:var(--cmv-paper);color:var(--cmv-ink);padding:10px 12px;font:inherit}.cmv-error{min-height:1.35em;color:#a52b2b;font-size:0.84rem;font-weight:800}.cmv-result{display:none;margin-top:16px;border-radius:16px;background:#0a332b;color:#ffffff;padding:20px}.cmv-result.on{display:block}.cmv-result-label{color:#b9d9d1;font-size:0.74rem;font-weight:800;letter-spacing:0.08em;text-transform:uppercase}.cmv-result-main{margin:5px 0 16px;color:#ffffff;font-size:clamp(1.9rem,7vw,3rem);font-weight:900;overflow-wrap:anywhere}.cmv-result dl,.cmv-withholding-output{display:grid;grid-template-columns:1fr auto;gap:8px 16px;margin:0}.cmv-result dt{color:#b9d9d1}.cmv-result dd{margin:0;font-weight:800}.cmv-result-note{margin:14px 0 0;color:#d5e9e4;font-size:0.84rem;line-height:1.5}.cmv-tools{display:flex;flex-wrap:wrap;gap:9px;margin-top:14px}.cmv-tools .cmv-button{flex:1}.cmv-inline{display:grid;grid-template-columns:2fr 1fr 1fr;gap:10px}.cmv-inline .cmv-field{margin:0}.cmv-mini-result{display:none;margin-top:12px;border:1px solid var(--cmv-line);border-radius:12px;background:var(--cmv-soft);padding:12px}.cmv-mini-result.on{display:grid;grid-template-columns:repeat(3,1fr);gap:8px}.cmv-mini-result span{display:grid;gap:3px;color:var(--cmv-muted);font-size:0.75rem}.cmv-mini-result strong{color:var(--cmv-ink);font-size:0.88rem}.cmv-check{display:grid;grid-template-columns:auto 1fr;gap:10px;align-items:start;margin:14px 0;color:var(--cmv-ink);line-height:1.5}.cmv-check input{width:20px;height:20px;margin:2px 0 0}.cmv-withholding-output{border-radius:12px;background:var(--cmv-soft);padding:12px}.cmv-withholding-output strong{color:var(--cmv-strong)}.cmv-guidance{margin:10px 0 0;color:var(--cmv-muted);font-size:0.84rem;line-height:1.55}.cmv-treatment{border:1px solid var(--cmv-line);border-radius:11px;padding:12px;color:var(--cmv-muted);line-height:1.55}.cmv-treatment.standard,.cmv-treatment.reduced{background:#e8f8ef;color:#14532d}.cmv-treatment.zero{background:#eef5ff;color:#1e40af}.cmv-treatment.exempt,.cmv-treatment.review{background:#fff8e8;color:var(--cmv-warn)}.cmv-source-list{margin:12px 0;padding-left:20px}.cmv-source-list li{margin:9px 0;line-height:1.5}.cmv-source-list a{color:var(--cmv-accent);font-weight:800}.cmv-freshness{border-left:4px solid var(--cmv-accent);background:var(--cmv-soft);padding:10px 12px;color:var(--cmv-muted);line-height:1.55}.cmv-facts{display:grid;gap:10px;margin:0}.cmv-facts div{border-bottom:1px solid var(--cmv-line);padding-bottom:10px}.cmv-facts div:last-child{border-bottom:0;padding-bottom:0}.cmv-facts dt{color:var(--cmv-muted);font-size:0.78rem}.cmv-facts dd{margin:3px 0 0;color:var(--cmv-ink);font-weight:800;line-height:1.45}.cmv-faq{border-top:1px solid var(--cmv-line);background:var(--cmv-paper);padding:48px 0 64px}.cmv-faq h2{margin:0 0 18px}.cmv-faq-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.cmv-faq article{border:1px solid var(--cmv-line);border-radius:14px;background:var(--cmv-soft);padding:17px}.cmv-faq h3{margin:0 0 7px;font-size:1rem}.cmv-faq p{margin:0;color:var(--cmv-muted);line-height:1.6}.cmv-status{position:absolute;width:1px;height:1px;margin:-1px;overflow:hidden;clip:rect(0,0,0,0);white-space:nowrap}@media (max-width:840px){.cmv-grid,.cmv-faq-grid{grid-template-columns:1fr}}@media (max-width:560px){.cmv-hero-inner,.cmv-shell,.cmv-faq-inner,.cmv-answer-inner{width:min(100% - 28px,1120px)}.cmv-hero-inner{padding:42px 0 32px}.cmv-card{border-radius:15px;padding:16px}.cmv-actions,.cmv-inline,.cmv-mini-result.on{grid-template-columns:1fr}.cmv-tools{display:grid}.cmv-result dl,.cmv-withholding-output{grid-template-columns:1fr}.cmv-result dd{margin-bottom:5px}}@media (prefers-color-scheme:dark){html:not([data-theme="light"]) .cm-vat-vip{--cmv-ink:#e6f3ef;--cmv-muted:#adc2bb;--cmv-paper:#142925;--cmv-soft:#19372f;--cmv-line:#39574f;--cmv-accent:#56d8b7;--cmv-strong:#a7f3d0;--cmv-warn:#ffd28a;background:#0b1b17}html:not([data-theme="light"]) .cmv-card{box-shadow:none}html:not([data-theme="light"]) .cmv-field input,html:not([data-theme="light"]) .cmv-field select{color-scheme:dark}html:not([data-theme="light"]) .cmv-result{background:#061512}}html[data-theme="dark"] .cm-vat-vip{--cmv-ink:#e6f3ef;--cmv-muted:#adc2bb;--cmv-paper:#142925;--cmv-soft:#19372f;--cmv-line:#39574f;--cmv-accent:#56d8b7;--cmv-strong:#a7f3d0;--cmv-warn:#ffd28a;background:#0b1b17}html[data-theme="dark"] .cmv-card{box-shadow:none}html[data-theme="dark"] .cmv-field input,html[data-theme="dark"] .cmv-field select{color-scheme:dark}html[data-theme="dark"] .cmv-result{background:#061512}@media (prefers-reduced-motion:reduce){*,*::before,*::after{scroll-behavior:auto !important;transition-duration:0.01ms !important}}@media print{.cm-vat-vip afro-navbar,.cm-vat-vip afro-footer,.cm-vat-vip .cmv-tools,.cm-vat-vip .cmv-stack,.cm-vat-vip .cmv-faq{display:none !important}.cmv-shell{width:100%;padding:0}.cmv-grid{grid-template-columns:1fr}.cmv-card{box-shadow:none}}