:root{--bg:#0b1020;--card:#121933;--text:#eef2ff;--muted:#a8b3d9;--accent:#6ee7b7;--accent2:#818cf8;--danger:#fb7185;--warn:#fbbf24;--border:hsla(0,0%,100%,.08)}*{box-sizing:border-box}body,html{margin:0;padding:0}body{font-family:ui-sans-serif,system-ui,-apple-system,Segoe UI,Roboto,Helvetica,Arial,sans-serif;background:radial-gradient(1200px 600px at 10% -10%,rgba(129,140,248,.25),transparent 60%),radial-gradient(900px 500px at 90% 0,rgba(110,231,183,.18),transparent 55%),var(--bg);color:var(--text);line-height:1.55;min-height:100vh}a{color:inherit}a:hover{color:var(--accent)}.wrap{max-width:980px;margin:0 auto;padding:28px 18px 80px}.topbar{display:flex;justify-content:space-between;align-items:center;gap:12px;flex-wrap:wrap;margin-bottom:8px}.lang-toggle{display:inline-flex;align-items:center;justify-content:center;min-width:44px;height:36px;padding:0 12px;border-radius:999px;border:1px solid var(--border);background:hsla(0,0%,100%,.04);text-decoration:none;font-weight:700;font-size:.85rem;letter-spacing:.04em}.lang-toggle:hover{border-color:rgba(110,231,183,.45);color:var(--accent)}.badge{display:inline-flex;gap:8px;align-items:center;background:rgba(110,231,183,.12);color:var(--accent);border:1px solid rgba(110,231,183,.35);border-radius:999px;padding:6px 12px;font-size:13px;font-weight:600;letter-spacing:.02em}h1{font-size:clamp(1.85rem,4.5vw,3rem);line-height:1.12;margin:18px 0 12px;letter-spacing:-.03em}.lead{color:var(--muted);font-size:1.1rem;max-width:640px}.grid{display:grid;grid-gap:18px;gap:18px;margin-top:28px}@media (min-width:800px){.grid-2{grid-template-columns:1.2fr .8fr;align-items:start}.sticky-card{position:-webkit-sticky;position:sticky;top:18px}}.card{background:linear-gradient(180deg,hsla(0,0%,100%,.04),transparent),var(--card);border:1px solid var(--border);border-radius:18px;padding:22px;box-shadow:0 20px 50px rgba(0,0,0,.25)}.card h2{margin:0 0 10px;font-size:1.15rem}.warn-card{border-color:rgba(251,191,36,.45)}.warn-card h2{color:var(--warn)}.list{margin:0;padding-left:18px;color:var(--muted)}.list li{margin:8px 0}.download-list a{color:var(--accent);font-weight:600;text-decoration:none}.download-list a:hover{text-decoration:underline}.price{font-size:2.6rem;font-weight:800;letter-spacing:-.04em;margin:8px 0}.price span{font-size:1rem;color:var(--muted);font-weight:500}.cta{display:inline-block;width:100%;text-align:center;text-decoration:none;background:linear-gradient(135deg,var(--accent),#34d399);color:#042f1a!important;font-weight:800;padding:14px 18px;border-radius:12px;margin-top:14px;transition:transform .15s ease,filter .15s ease}.cta:hover{transform:translateY(-1px);filter:brightness(1.05)}.cta-inline{width:auto;display:inline-block;padding:12px 18px}.note{font-size:.85rem;color:var(--muted);margin-top:12px}.pain{color:var(--danger);font-weight:600}.steps{display:grid;grid-gap:12px;gap:12px;margin-top:28px}@media (min-width:700px){.steps{grid-template-columns:repeat(3,1fr)}}.step{padding:16px;border-radius:14px;border:1px solid var(--border);background:hsla(0,0%,100%,.03);font-size:.95rem;color:var(--muted)}.step strong{display:block;margin-bottom:6px;color:var(--accent2)}.faq{display:grid;grid-gap:10px;gap:10px}.faq-item{border:1px solid var(--border);border-radius:12px;padding:12px 14px;background:hsla(0,0%,100%,.03)}.faq-item summary{cursor:pointer;font-weight:700;list-style:none;display:flex;align-items:center;justify-content:space-between;gap:12px;padding-right:2px}.faq-item summary::-webkit-details-marker{display:none}.faq-item summary:after{content:"+";flex-shrink:0;width:1.5rem;height:1.5rem;display:inline-flex;align-items:center;justify-content:center;border-radius:6px;border:1px solid var(--border);color:var(--accent2);font-size:1.1rem;font-weight:700;line-height:1;transition:transform .15s ease,background .15s ease}.faq-item[open] summary:after{content:"−";background:rgba(129,140,248,.12)}.faq-item p{margin:10px 0 0;color:var(--muted);font-size:.95rem;line-height:1.6}.trust-note{color:var(--text);opacity:.92}.mobile-cta{display:none;position:fixed;left:0;right:0;bottom:0;padding:12px 16px calc(12px + env(safe-area-inset-bottom));background:linear-gradient(180deg,transparent,rgba(11,16,32,.95) 30%);z-index:40}@media (max-width:799px){.mobile-cta{display:block}.wrap{padding-bottom:110px}}footer{margin-top:48px;font-size:.85rem;border-top:1px solid var(--border);padding-top:18px}footer,footer a{color:var(--muted)}.disclaimer{margin:0 0 10px;font-size:.8rem;opacity:.9}.mono{font-family:ui-monospace,SFMono-Regular,Menlo,Monaco,Consolas,monospace;font-size:.9rem}.prose .card h2{margin-top:18px}.prose .card h2:first-child{margin-top:0}.prose p{color:var(--muted)}.prose code{font-family:ui-monospace,SFMono-Regular,Menlo,Monaco,Consolas,monospace;font-size:.85em;background:hsla(0,0%,100%,.06);padding:2px 6px;border-radius:6px}.e-invoicing-timeline{display:grid;grid-gap:12px;gap:12px}@media (min-width:700px){.e-invoicing-timeline{grid-template-columns:1fr 1fr}}.e-invoicing-section .source-link{color:var(--accent);font-size:.88rem;text-decoration:none}.e-invoicing-section .source-link:hover{text-decoration:underline}.e-invoicing-sources-heading{margin:20px 0 8px;font-size:.95rem;color:var(--text);font-weight:700}.source-list{margin:0;padding-left:18px;color:var(--muted);font-size:.9rem}.source-list a{color:var(--accent2);text-decoration:none}.source-list a:hover{text-decoration:underline}.e-invoicing-disclaimer{border-top:1px solid var(--border);padding-top:12px}.checker-tool-link{color:var(--accent);font-weight:700;text-decoration:none}.checker-tool-link:hover{text-decoration:underline}.checker-wrap h1{margin-top:12px}.checker-back{font-size:.9rem;color:var(--muted);text-decoration:none;font-weight:600}.checker-back:hover{color:var(--accent)}.checker-grid{display:grid;grid-gap:18px;gap:18px;margin-top:18px}@media (min-width:900px){.checker-grid{grid-template-columns:1fr 1fr;align-items:start}}.checker-field-label{display:block;margin:18px 0 8px;font-weight:700;font-size:.9rem}.checker-field-label:first-of-type{margin-top:0}.checker-card-grid{display:grid;grid-gap:10px;gap:10px;grid-template-columns:1fr 1fr}.checker-card-grid--1{grid-template-columns:1fr}.checker-card{text-align:left;padding:12px 14px;border-radius:12px;border:1px solid var(--border);background:hsla(0,0%,100%,.03);color:var(--text);cursor:pointer;font:inherit;transition:border-color .15s ease,background .15s ease,transform .15s ease}@media (prefers-reduced-motion:reduce){.checker-card{transition:none}}.checker-card:hover{border-color:rgba(129,140,248,.45)}.checker-card--selected{border-color:rgba(110,231,183,.55);background:rgba(110,231,183,.08);box-shadow:0 0 0 1px rgba(110,231,183,.2)}.checker-card:focus-visible{outline:2px solid var(--accent2);outline-offset:2px}.checker-pills{display:flex;flex-wrap:wrap;gap:8px}.checker-pill{border:1px solid var(--border);background:hsla(0,0%,100%,.04);color:var(--muted);border-radius:999px;padding:8px 14px;font:inherit;font-size:.88rem;cursor:pointer;transition:border-color .15s ease,color .15s ease,background .15s ease}@media (prefers-reduced-motion:reduce){.checker-pill{transition:none}}.checker-pill--on{border-color:rgba(110,231,183,.5);color:var(--accent);background:rgba(110,231,183,.1);font-weight:700}.checker-pill:focus-visible{outline:2px solid var(--accent2);outline-offset:2px}.checker-date{width:100%;max-width:220px;padding:10px 12px;border-radius:10px;border:1px solid var(--border);background:rgba(0,0,0,.25);color:var(--text);font:inherit}.checker-date:focus-visible{outline:2px solid var(--accent2);outline-offset:2px}.checker-toggle{display:flex;align-items:flex-start;gap:12px;margin-top:14px;cursor:pointer;color:var(--muted);font-size:.92rem}.checker-toggle-input{position:absolute;opacity:0;width:1px;height:1px}.checker-toggle-track{flex-shrink:0;width:44px;height:26px;border-radius:999px;background:hsla(0,0%,100%,.12);border:1px solid var(--border);position:relative;margin-top:2px;transition:background .15s ease}@media (prefers-reduced-motion:reduce){.checker-toggle-track{transition:none}}.checker-toggle-track:after{content:"";position:absolute;top:3px;left:3px;width:18px;height:18px;border-radius:50%;background:var(--text);transition:transform .15s ease}.checker-toggle-input:checked+.checker-toggle-track{background:rgba(110,231,183,.35);border-color:rgba(110,231,183,.5)}.checker-toggle-input:checked+.checker-toggle-track:after{transform:translateX(18px)}.checker-toggle-input:focus-visible+.checker-toggle-track{outline:2px solid var(--accent2);outline-offset:2px}.checker-mentions{display:grid;grid-gap:10px;gap:10px;margin-top:12px}.checker-mention{display:flex;align-items:flex-start;gap:10px;padding:10px 12px;border-radius:10px;border:1px solid var(--border);background:hsla(0,0%,100%,.02);cursor:pointer;color:var(--muted);font-size:.9rem}.checker-mention input{position:absolute;opacity:0;width:1px;height:1px}.checker-mention-box{flex-shrink:0;width:20px;height:20px;border-radius:6px;border:1px solid var(--border);margin-top:1px;background:rgba(0,0,0,.2);position:relative}.checker-mention input:checked+.checker-mention-box{border-color:rgba(110,231,183,.6);background:rgba(110,231,183,.2)}.checker-mention input:checked+.checker-mention-box:after{content:"";position:absolute;left:5px;top:2px;width:6px;height:10px;border:solid var(--accent);border-width:0 2px 2px 0;transform:rotate(45deg)}.checker-mention input:focus-visible+.checker-mention-box{outline:2px solid var(--accent2);outline-offset:2px}.checker-timeline-note h2{font-size:1rem;margin:0 0 8px}.checker-results,.checker-timeline-note{margin-top:18px}.checker-results-head{display:flex;flex-wrap:wrap;justify-content:space-between;align-items:center;gap:12px}.checker-results-actions{display:flex;gap:8px;flex-wrap:wrap}.checker-btn-secondary{border:1px solid var(--border);background:hsla(0,0%,100%,.05);color:var(--text);border-radius:10px;padding:8px 14px;font:inherit;font-weight:600;cursor:pointer}.checker-btn-secondary:hover{border-color:rgba(129,140,248,.45)}.checker-btn-secondary:focus-visible{outline:2px solid var(--accent2);outline-offset:2px}.checker-summary-chips{display:flex;flex-wrap:wrap;gap:8px;margin:14px 0}.checker-chip{font-size:.82rem;font-weight:700;padding:6px 10px;border-radius:999px;border:1px solid var(--border)}.checker-chip--ok{color:var(--accent);border-color:rgba(110,231,183,.35)}.checker-chip--bad{color:var(--danger);border-color:rgba(251,113,133,.35)}.checker-chip--muted{color:var(--muted)}.checker-result-list{list-style:none;margin:0;padding:0;display:grid;grid-gap:10px;gap:10px}.checker-result{display:flex;justify-content:space-between;align-items:flex-start;gap:12px;padding:12px 14px;border-radius:12px;border:1px solid var(--border);background:hsla(0,0%,100%,.02)}.checker-result-status{font-size:.75rem;font-weight:800;text-transform:uppercase;letter-spacing:.04em}.checker-result--present .checker-result-status{color:var(--accent)}.checker-result--missing .checker-result-status{color:var(--danger)}.checker-result--not_yet_required .checker-result-status{color:var(--warn)}.checker-result--not_required .checker-result-status{color:var(--muted)}.checker-result-label{margin:4px 0 0;color:var(--text);font-size:.92rem}.checker-result-hint{margin:6px 0 0;font-size:.82rem;color:var(--muted)}.checker-source{flex-shrink:0;font-size:.82rem;color:var(--accent2);text-decoration:none;font-weight:600}.checker-source:hover{text-decoration:underline}.checker-cta{margin-top:18px}@media print{.badge,.checker-back,.checker-cta,.checker-results-actions,.lang-toggle,.topbar,footer{display:none!important}body{background:#fff;color:#000}.card{box-shadow:none;border:1px solid #ccc}}.checker-input-wide{max-width:100%}.checker-results-header{display:flex;justify-content:space-between;align-items:center;gap:12px;flex-wrap:wrap;margin-bottom:12px}.penalty-result-dl{margin:14px 0 0;display:grid;grid-gap:14px;gap:14px}.penalty-result-dl>div{display:grid;grid-template-columns:1fr 1.2fr;grid-gap:8px 16px;gap:8px 16px;align-items:start;padding-bottom:12px;border-bottom:1px solid var(--border)}.penalty-result-dl dt{font-weight:700;font-size:.88rem;color:var(--muted);margin:0}.penalty-result-dl dd{margin:0;color:var(--text)}.penalty-total-row dd,.penalty-total-row dt{color:var(--accent);font-weight:800}.penalty-chase-pre{margin:0;padding:14px 16px;border-radius:12px;border:1px solid var(--border);background:rgba(0,0,0,.2);color:var(--muted);font-family:ui-monospace,SFMono-Regular,Menlo,Monaco,Consolas,monospace;font-size:.82rem;line-height:1.55;white-space:pre-wrap;word-break:break-word}