.vat-qa-banner{background:#fff3cf;color:#263748;padding:10px 20px;text-align:center;font:12px Poppins,sans-serif}.vat-support{background:#fff}.vat-support .vat-card h3{margin:0 0 16px;font-size:19px;line-height:1.45}.vat-support .vat-card p{font-size:14px;line-height:1.85;margin:0 0 14px}.vat-support .vat-card p:last-child{margin-bottom:0}.vat-cards,.vat-callouts{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.vat-card{background:white;border:1px solid #dce6e7;border-radius:16px;padding:26px;min-width:0}.vat-cards>.vat-card:last-child:nth-child(odd){grid-column:1/-1}.vat-cards>.vat-card:nth-child(2){border-top:3px solid #c9a227}.vat-process>.vat-card{border-left:4px solid #0c7a8a}.vat-process>.vat-card:nth-child(2){border-left-color:#c9a227}.vat-support .vat-answer-module>.pc-container{display:block}.vat-answer-module .as-section-head{margin-bottom:24px}.vat-support .vat-answer-module{padding:30px 0!important}.vat-answer{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:16px}.vat-answer .vat-card{padding:20px;border-top:3px solid #0c7a8a}.vat-support .vat-answer h3{font-size:16px}.vat-support .vat-answer p{font-size:13px;line-height:1.7}.vat-timeline{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:20px;counter-reset:stage}.vat-timeline .vat-card{border-top:4px solid #0c7a8a;position:relative}.vat-timeline .vat-card:before{counter-increment:stage;content:'0' counter(stage);display:block;color:#0c7a8a;font-size:12px;margin-bottom:12px}.vat-timeline .vat-card:nth-child(2){background:#1f2a37;color:white;border-top-color:#c9a227}.vat-timeline .vat-card:nth-child(2) h3{color:white}.vat-timeline .vat-card:nth-child(2):before{color:#d8bd61}.vat-jumps{display:grid;grid-template-columns:repeat(4,minmax(0,1fr));gap:12px;margin-top:24px}.vat-jumps a{padding:18px;background:#1f2a37;color:white!important;border-radius:12px;font-size:13px;text-decoration:none;line-height:1.6}.vat-jumps span{color:#d8bd61}.vat-asset-missing{border:1px dashed #b7bfc4;border-radius:14px;color:#667780;background:repeating-linear-gradient(135deg,#f6f8f8,#f6f8f8 8px,#eef2f2 8px,#eef2f2 16px);padding:18px;text-align:center;margin:0 0 24px;font:12px/1.6 Poppins,sans-serif}.vat-asset-missing small{font-size:10px}.as-hero .vat-asset-missing{width:100%;margin:0;min-height:200px;display:flex;flex-direction:column;justify-content:center}.vat-support .as-hero .service-hero-side{width:100%}.vat-support .as-hero{grid-template-columns:minmax(0,1.4fr) minmax(0,.6fr)}.vat-errors{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:12px}.vat-error{border-left:3px solid #c9a227;background:white;border-radius:10px;padding:20px}.vat-support .vat-error h3{font-size:16px;margin:0 0 10px}.vat-error p{font-size:14px;line-height:1.7;margin:0}.vat-support .vat-related{grid-template-columns:1fr}.vat-related .vat-card{border-top:3px solid #c9a227}.vat-faq details{border-bottom:1px solid #dce6e7;background:white;padding:20px;border-radius:10px;margin-bottom:12px}.vat-faq summary{cursor:pointer;font-size:16px;font-weight:600;line-height:1.6;color:#1f2a37}.vat-faq details p{font-size:14px;line-height:1.85;padding-top:16px}.vat-support .vat-contact{grid-template-columns:1.1fr .9fr;align-items:start}.vat-form{background:#edf4f4;border-radius:18px;padding:28px;min-width:0}.vat-form-note{font-size:11px;color:#52626b}.vat-form .mini-form-grid{display:block}.vat-form input:not([type=checkbox]):not([type=hidden]){width:100%;max-width:100%}.vat-form label{font-size:13px}.vat-form .mini-contact-form{width:100%;max-width:100%}.vat-form .cf-turnstile{max-width:100%}.vat-support .mini-contact-copy p{font-size:14px;line-height:1.85}.vat-support a:focus-visible,.vat-support summary:focus-visible{outline:3px solid #c9a227;outline-offset:4px}.vat-support .pc-button-secondary{color:white!important;border:1px solid #90a7ad}.vat-support .as-table{table-layout:fixed}.vat-support .as-table td{overflow-wrap:anywhere}.vat-support .as-module-content>.article-note{margin-top:22px}.vat-support .as-checklist{counter-reset:check}.vat-support .as-checklist li:before{counter-increment:check;content:counter(check)}
@media(max-width:1100px){.vat-answer,.vat-jumps{grid-template-columns:repeat(2,minmax(0,1fr))}.vat-cards,.vat-callouts,.vat-errors{grid-template-columns:1fr}.vat-timeline{gap:12px}.vat-timeline .vat-card{padding:20px}}
@media(max-width:767px){.vat-support .as-hero{grid-template-columns:1fr}.as-hero .vat-asset-missing{min-height:0;padding:12px}.vat-support .as-hero .service-hero-side{max-width:none}.vat-answer{gap:10px}.vat-answer .vat-card{padding:14px}.vat-support .vat-answer h3{font-size:14px;margin-bottom:10px}.vat-support .vat-answer p{font-size:12px;line-height:1.65}.vat-timeline{grid-template-columns:1fr}.vat-jumps{gap:10px}.vat-jumps a{padding:14px;font-size:12px}.vat-card{padding:22px}.vat-support .vat-contact{display:block}.vat-form{padding:18px;margin-top:24px}.vat-support .as-hero h1{font-size:30px!important}.vat-qa-banner{font-size:10px;padding:8px 12px}.vat-support .as-table{table-layout:auto}.vat-support .as-checklist li{font-size:13px!important}}
.vat-support .vat-timeline .vat-card:nth-child(2) h3,.vat-support .vat-timeline .vat-card:nth-child(2) p{color:#f0f6f7!important}.vat-support .vat-card p,.vat-support .vat-error p{color:#344552}.vat-support .vat-timeline .vat-card:nth-child(2):before{color:#e1c776}
.vat-support .vat-form .wpcf7-list-item-label,.vat-support .mini-contact-copy p,.vat-support .vat-form .mini-form-note{color:#344552!important}.vat-support .vat-form .wpcf7-list-item-label{font-size:13px;line-height:1.65}.vat-support .vat-form .mini-consent{margin-top:18px}
@media(min-width:768px) and (max-width:1100px){.vat-support #kto-rozlicza-vat>.pc-container{display:block}.vat-support #kto-rozlicza-vat .as-section-head{margin-bottom:28px}}
.vat-support .vat-form form,.vat-support .vat-form .mini-form-grid,.vat-support .vat-form .premium-field{min-width:0!important;width:100%!important}.vat-support .vat-form input{min-width:0!important}@media(max-width:1100px){.vat-support .vat-contact{display:block}.vat-form{margin-top:24px}}

/* Final VAT assets: original square WebP, no crop. */
.vat-support .vat-final-art{margin:0 auto 28px;max-width:340px;width:100%}.vat-support .vat-final-art img{display:block;width:100%;height:auto;aspect-ratio:1;object-fit:contain;border-radius:18px}.vat-support .as-hero .vat-final-art{max-width:none;margin:0}.vat-support .as-hero .service-hero-side{align-self:center}@media(max-width:767px){.vat-support .vat-final-art{max-width:300px}.vat-support .as-hero .vat-final-art{max-width:260px}}

/* VAT UX 1.1: composition belongs to the parent grid, not standalone figures. */
.pc-lawyer-name{white-space:nowrap}
.vat-support #faktury-sprzedazowe>.pc-container,.vat-support #korekty-zaliczki>.pc-container,.vat-support #pierwsze-rozliczenie>.pc-container{display:block}
.vat-support #faktury-sprzedazowe .as-section-head,.vat-support #korekty-zaliczki .as-section-head,.vat-support #pierwsze-rozliczenie .as-section-head{max-width:780px;margin-bottom:28px}
.vat-support .as-integrated-art.vat-final-art{margin:0!important;max-width:440px;width:100%;padding:20px;border:1px solid #dce6e7;border-radius:16px;background:linear-gradient(145deg,#edf3f3,#e4ecee);box-shadow:0 8px 22px #1f2a3708;overflow:hidden;min-width:0;float:none!important}
.vat-support .as-integrated-art img{display:block;width:100%;height:auto;object-fit:contain;aspect-ratio:1;border-radius:12px}
.vat-map-composition{display:grid;grid-template-columns:minmax(0,3fr) minmax(0,2fr);gap:28px;align-items:center}
.vat-map-composition .vat-timeline{grid-template-columns:1fr;gap:16px}
.vat-map-composition .as-integrated-art{justify-self:center}
.vat-support .vat-sales-composition{grid-template-columns:repeat(3,minmax(0,1fr));gap:24px;align-items:start}
.vat-support .vat-sales-composition>.vat-card:last-child{grid-column:auto}
.vat-support .vat-sales-composition>.as-integrated-art{max-width:none}
.vat-corrections-composition{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,2fr);gap:28px;align-items:start;background:#edf3f3;border:1px solid #dce6e7;border-radius:20px;padding:24px}
.vat-corrections-composition>.vat-cards{grid-template-columns:repeat(2,minmax(0,1fr));gap:24px}
.vat-support .vat-corrections-composition>.as-integrated-art{padding:0;background:none;box-shadow:none;border:0;margin:0!important}
.vat-closing-composition{display:grid;grid-template-columns:minmax(0,3fr) minmax(0,5fr);gap:28px;align-items:center;padding:24px;border:1px solid #dce6e7;border-radius:20px;background:linear-gradient(130deg,#eaf2f2,#f5f8f8)}
.vat-support .vat-closing-composition>.as-integrated-art{max-width:420px;justify-self:center;padding:0;border:0;background:none;box-shadow:none}
.vat-support .vat-closing-composition>.as-checklist{margin:0!important;grid-template-columns:repeat(2,minmax(0,1fr));gap:16px}
.vat-support #pierwsze-rozliczenie .vat-callouts{margin-top:28px;grid-template-columns:repeat(2,minmax(0,1fr))}
@media(max-width:1100px){.vat-map-composition{grid-template-columns:minmax(0,1.3fr) minmax(0,1fr);gap:24px}.vat-support .as-integrated-art.vat-final-art{max-width:380px;padding:16px}.vat-support .vat-sales-composition{grid-template-columns:repeat(2,minmax(0,1fr));gap:20px}.vat-corrections-composition{grid-template-columns:minmax(0,.8fr) minmax(0,1.2fr);gap:24px;padding:20px}.vat-corrections-composition>.vat-cards{grid-template-columns:1fr;gap:20px}.vat-closing-composition{grid-template-columns:minmax(0,.9fr) minmax(0,1.1fr);gap:24px;padding:20px}.vat-support .vat-closing-composition>.as-checklist{grid-template-columns:1fr}}
@media(max-width:767px){.vat-map-composition,.vat-corrections-composition,.vat-closing-composition{grid-template-columns:1fr;gap:20px;padding:16px;border:1px solid #dce6e7;border-radius:16px;background:#edf3f3}.vat-map-composition .as-integrated-art{grid-row:1}.vat-support .as-integrated-art.vat-final-art{max-width:300px;justify-self:center;padding:12px;margin:0 auto!important}.vat-support .vat-sales-composition{grid-template-columns:1fr;gap:20px;padding:16px;border:1px solid #dce6e7;border-radius:16px;background:#edf3f3}.vat-support .vat-sales-composition>.as-integrated-art{max-width:300px}.vat-corrections-composition>.vat-cards{gap:20px}.vat-support #pierwsze-rozliczenie .vat-callouts{grid-template-columns:1fr;margin-top:20px}.vat-support #faktury-sprzedazowe .as-section-head,.vat-support #korekty-zaliczki .as-section-head,.vat-support #pierwsze-rozliczenie .as-section-head{margin-bottom:20px}.vat-support .vat-closing-composition>.as-integrated-art,.vat-support .vat-corrections-composition>.as-integrated-art{padding:0}}