:root{--vat-text:#171625;--vat-muted:#656272;--vat-border:#e7e4eb;--vat-border-dark:#dcd8e3;--vat-purple:#6127e7;--vat-purple-dark:#4b1abd;--vat-purple-soft:#f7f4ff;--vat-green:#25a55a;--vat-green-soft:#f2faf4;--vat-amber:#d98a12;--vat-amber-soft:#fff8ed;--vat-red:#df4247;--vat-red-soft:#fff4f4;--vat-width:1440px}*{box-sizing:border-box}html{scroll-behavior:smooth}body{margin:0}.sr-only{position:absolute;width:1px;height:1px;padding:0;overflow:hidden;border:0;clip:rect(0 0 0 0);white-space:nowrap}.vat-guide{width:100%;background:#fff;color:var(--vat-text);font-family:Inter,-apple-system,BlinkMacSystemFont,Segoe UI,sans-serif}.vat-guide__layout{display:grid;grid-template-columns:220px minmax(0,760px) 270px;gap:42px;width:min(var(--vat-width),calc(100% - 48px));margin:0 auto;padding:38px 0 90px}.vat-article p{margin:0;color:var(--vat-muted);font-size:16px;line-height:1.75}.vat-breadcrumbs{display:flex;flex-wrap:wrap;gap:8px;margin-bottom:31px;color:#898590;font-size:12px}.vat-breadcrumbs a{color:#66616f;text-decoration:none}.vat-category{display:inline-flex;min-height:27px;align-items:center;padding:0 11px;border:1px solid #ddd3fa;border-radius:999px;color:var(--vat-purple);font-size:11px;font-weight:700;text-transform:uppercase}.vat-hero{margin-bottom:30px}.vat-hero h1{max-width:730px;margin:17px 0;font-size:clamp(38px,4vw,53px);font-weight:730;line-height:1.08;letter-spacing:-.045em}.vat-hero>p{max-width:700px;font-size:18px}.vat-sidebar--left{position:sticky;top:25px;align-self:start}.vat-sidebar__label{display:block;margin-bottom:16px;color:#595665;font-size:11px;font-weight:700;letter-spacing:.07em;text-transform:uppercase}.vat-toc{padding-bottom:25px;border-bottom:1px solid var(--vat-border)}.vat-toc ol{display:grid;gap:3px;margin:0;padding:0;list-style:none}.vat-toc a{display:grid;grid-template-columns:25px 1fr;gap:9px;align-items:start;padding:9px 8px;border-radius:8px;color:#3b3846;font-size:12px;line-height:1.45;text-decoration:none}.vat-toc a>span{display:grid;width:23px;height:23px;place-items:center;border:1px solid var(--vat-border);border-radius:5px;color:#787481;font-size:10px}.vat-toc a strong{font-weight:500}.vat-toc li:first-child a{background:var(--vat-purple-soft);color:var(--vat-purple)}.vat-toc li:first-child a>span{border-color:transparent;background:var(--vat-purple);color:#fff}.vat-checker{margin-bottom:46px;overflow:hidden;border:1px solid var(--vat-border-dark);border-radius:13px}.vat-checker__heading{display:flex;gap:13px;padding:22px 24px 17px}.vat-checker__icon{display:grid;width:43px;height:43px;flex:0 0 43px;place-items:center;border-radius:50%;background:var(--vat-purple-soft);color:var(--vat-purple)}.vat-checker__heading h2{margin:0;font-size:19px}.vat-checker__heading p{margin-top:6px;font-size:12px}.vat-checker__form{margin:0 24px;padding:18px;border:1px solid var(--vat-border);border-radius:9px}.vat-checker__location{display:flex;flex-wrap:wrap;gap:18px 28px;margin:0;padding:0 0 17px;border:0;border-bottom:1px solid var(--vat-border)}.vat-checker__location legend{width:100%;margin-bottom:2px;font-size:12px;font-weight:650}.vat-checker__location label{display:flex;gap:8px;align-items:center;cursor:pointer;color:#45414e;font-size:12px}.vat-checker__location input{accent-color:var(--vat-purple)}.vat-checker__inputs{display:grid;grid-template-columns:repeat(2,1fr);gap:15px;padding-top:17px}.vat-checker__inputs>label>span{display:block;min-height:34px;margin-bottom:7px;color:#383541;font-size:11px;font-weight:650;line-height:1.4}.money-input{display:grid;grid-template-columns:34px 1fr;height:43px;overflow:hidden;border:1px solid var(--vat-border-dark);border-radius:7px}.money-input>span{display:grid;place-items:center;border-right:1px solid var(--vat-border);color:#56515e;font-size:13px}.money-input input{min-width:0;outline:none;padding:0 12px;color:var(--vat-text)}.money-input input,.vat-checker__button{width:100%;border:0;font:inherit;font-size:13px}.vat-checker__button{display:flex;min-height:45px;justify-content:center;align-items:center;gap:8px;margin-top:17px;border-radius:7px;background:var(--vat-purple);color:#fff;cursor:pointer;font-weight:700}.vat-checker__button:hover{background:var(--vat-purple-dark)}.vat-result{display:flex;gap:13px;margin:14px 24px 0;padding:18px;border:1px solid;border-radius:9px}.vat-result__icon{display:grid;width:38px;height:38px;flex:0 0 38px;place-items:center;border-radius:50%}.vat-result strong{display:block;margin-bottom:5px;font-size:14px}.vat-result p{font-size:12px;line-height:1.6}.vat-result a{display:inline-flex;gap:7px;align-items:center;margin-top:10px;color:var(--vat-purple);font-size:12px;font-weight:700;text-decoration:none}.vat-result--required-future,.vat-result--required-historic{border-color:#f0debb;background:var(--vat-amber-soft)}.vat-result--required-future .vat-result__icon,.vat-result--required-historic .vat-result__icon{background:#fff2d9;color:var(--vat-amber)}.vat-result--below-threshold{border-color:#d8ebde;background:var(--vat-green-soft)}.vat-result--below-threshold .vat-result__icon{background:#e5f6ea;color:var(--vat-green)}.vat-result--overseas{border-color:#e6def8;background:#fbfaff}.vat-result--overseas .vat-result__icon{background:var(--vat-purple-soft);color:var(--vat-purple)}.vat-checker__disclaimer{display:flex;gap:7px;align-items:flex-start;margin:15px 24px 20px!important;color:#777380!important;font-size:10px!important;line-height:1.5!important}.vat-checker__disclaimer svg{flex:0 0 auto;color:var(--vat-purple)}.vat-section{padding:35px 0;border-top:1px solid var(--vat-border)}.vat-checker+.vat-section{padding-top:0;border-top:0}.vat-section h2{margin:0 0 15px;font-size:24px;line-height:1.25;letter-spacing:-.022em}.vat-section>p+p{margin-top:12px}.vat-callout,.vat-note,.vat-warning{display:flex;gap:13px;margin-top:22px;padding:18px 20px;border-radius:9px}.vat-callout{border:1px solid #e7e0f6;background:#fbfaff}.vat-callout svg{flex:0 0 auto;color:var(--vat-purple)}.vat-callout strong,.vat-note strong,.vat-warning strong{display:block;margin-bottom:4px;font-size:13px}.vat-callout p,.vat-note p,.vat-warning p{font-size:13px;line-height:1.6}.vat-callout--plain{background:#fff}.vat-note{border:1px solid #d8ebde;background:var(--vat-green-soft)}.vat-note svg{flex:0 0 auto;color:var(--vat-green)}.vat-warning{border:1px solid #efdcbb;background:var(--vat-amber-soft)}.vat-warning svg{flex:0 0 auto;color:var(--vat-amber)}.business-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:10px;margin-top:22px}.business-card{padding:18px 13px;border:1px solid var(--vat-border);border-radius:9px;text-align:center}.business-card>span{display:grid;width:40px;height:40px;margin:0 auto 13px;place-items:center;border-radius:9px;background:var(--vat-purple-soft);color:var(--vat-purple)}.business-card h3{margin:0;font-size:12px;line-height:1.4}.business-card p{margin-top:7px;font-size:10px;line-height:1.5}.turnover-grid{display:grid;grid-template-columns:repeat(2,1fr);gap:10px;margin-top:21px}.turnover-item{display:flex;gap:10px;padding:14px;border:1px solid var(--vat-border);border-radius:8px}.turnover-item>svg{flex:0 0 auto}.turnover-item--included>svg{color:var(--vat-green)}.turnover-item--excluded>svg{color:#8b8792}.turnover-item strong{display:block;font-size:12px}.turnover-item span{display:block;margin-top:3px;color:var(--vat-muted);font-size:10px}.threshold-explainer{display:grid;grid-template-columns:190px 1fr;gap:26px;align-items:center;margin:20px 0;padding:20px;border:1px solid var(--vat-border);border-radius:9px}.threshold-explainer>div{padding-right:22px;border-right:1px solid var(--vat-border)}.threshold-explainer small,.threshold-explainer span{display:block;color:var(--vat-muted);font-size:10px}.threshold-explainer strong{display:block;margin:5px 0;color:var(--vat-purple);font-size:34px}.threshold-explainer p{font-size:13px}.registration-tests{display:grid;grid-template-columns:repeat(2,1fr);gap:12px;margin-top:21px}.registration-tests article{padding:20px;border:1px solid var(--vat-border);border-radius:9px}.registration-tests__number{display:grid;width:29px;height:29px;margin-bottom:13px;place-items:center;border-radius:50%;background:var(--vat-purple);color:#fff;font-size:11px;font-weight:700}.registration-tests h3{margin:0 0 10px;font-size:14px}.registration-tests p{font-size:12px;line-height:1.6}.registration-tests strong{display:block;margin:15px 0 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0;padding-left:20px;color:#45414c}.mistake-list li{padding-left:3px;font-size:14px;line-height:1.55}.faq-list{margin-top:18px;border-top:1px solid var(--vat-border)}.faq-list details{border-bottom:1px solid var(--vat-border)}.faq-list summary{position:relative;padding:16px 32px 16px 0;cursor:pointer;font-size:14px;font-weight:600;list-style:none}.faq-list summary::-webkit-details-marker{display:none}.faq-list summary:after{position:absolute;right:4px;color:var(--vat-purple);content:"+";font-size:18px}.faq-list details[open] summary:after{content:"−"}.faq-list details p{padding:0 32px 16px 0;font-size:13px}.vat-section--final{display:flex;justify-content:space-between;gap:28px;align-items:center;margin-top:20px;padding:28px;border:1px solid #e5def6;border-radius:12px;background:#fbfaff}.vat-section--final>div{max-width:530px}.vat-section--final h2{margin:11px 0 8px}.vat-section--final>a{display:inline-flex;min-width:145px;min-height:44px;justify-content:center;align-items:center;gap:8px;padding:0 18px;border-radius:7px;background:var(--vat-purple);color:#fff;font-size:13px;font-weight:700;text-decoration:none}.vat-sidebar--right{align-self:start}.related-guides,.vat-key-facts,.vat-service-card,.vat-threshold-card{border:1px solid var(--vat-border);border-radius:13px;background:#fff}.vat-service-card{padding:23px}.vat-service-card__icon{display:grid;width:46px;height:46px;margin-bottom:18px;place-items:center;border-radius:50%;background:var(--vat-purple-soft);color:var(--vat-purple)}.related-guides h2,.vat-key-facts h2,.vat-service-card h2{margin:0;font-size:16px;line-height:1.4}.vat-service-card>p{margin:11px 0 18px;color:var(--vat-muted);font-size:12px;line-height:1.7}.vat-service-card ul{display:grid;gap:10px;margin:0 0 20px;padding:17px 0 0;border-top:1px solid var(--vat-border);list-style:none}.vat-service-card 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h2{margin-bottom:18px}.vat-key-fact{display:grid;grid-template-columns:31px 1fr;gap:10px;padding:13px 0;border-top:1px solid var(--vat-border)}.vat-key-fact svg{color:var(--vat-purple)}.vat-key-fact strong{display:block;margin-bottom:4px;font-size:11px}.vat-key-fact span{display:block;color:var(--vat-muted);font-size:10px;line-height:1.55}.related-guides{margin-top:20px;overflow:hidden}.related-guides h2{padding:21px 21px 11px}.related-guides ul{margin:0;padding:0 21px;list-style:none}.related-guides li{border-bottom:1px solid var(--vat-border)}.related-guides li a{display:grid;grid-template-columns:32px 1fr auto;gap:9px;align-items:center;padding:15px 0;color:var(--vat-text);font-size:10px;font-weight:600;line-height:1.5;text-decoration:none}.related-guides__icon{display:grid;width:31px;height:31px;place-items:center;border-radius:7px;background:var(--vat-purple-soft)}.related-guides li a>svg,.related-guides__all,.related-guides__icon{color:var(--vat-purple)}.related-guides__all{display:flex;gap:7px;align-items:center;padding:16px 21px;border-top:1px solid var(--vat-border);font-size:11px;font-weight:700;text-decoration:none}@media (max-width:1180px){.vat-guide__layout{grid-template-columns:200px minmax(0,1fr);gap:32px}.vat-sidebar--right{display:none}}@media (max-width:860px){.vat-guide__layout{display:block;width:min(100% - 40px,760px);padding-top:28px}.vat-sidebar--left,.vat-toc{display:none}}@media (max-width:680px){.vat-guide__layout{width:min(100% - 28px,600px)}.vat-hero h1{font-size:38px}.vat-hero>p{font-size:16px}.vat-checker__location{display:grid}.business-grid,.registration-tests,.turnover-grid,.vat-checker__inputs,.vat-process{grid-template-columns:1fr}.business-card{text-align:left}.business-card>span{margin:0 0 12px}.threshold-explainer{grid-template-columns:1fr}.threshold-explainer>div{padding:0 0 16px;border-right:0;border-bottom:1px solid var(--vat-border)}.vat-process__step{text-align:left}.vat-process__number{margin:0 0 12px}.vat-section{padding:29px 0}.vat-section h2{font-size:21px}.vat-section--final{align-items:flex-start;flex-direction:column}.vat-section--final>a{width:100%}}