/* Scoped to the editorial VAT guide; no application or shared landing changes. */
.fiscal-guide { width: min(960px, calc(100% - 48px)); }
.fiscal-guide > header { max-width: 820px; }
.fiscal-guide .guide-deck { max-width: 760px; }
.fiscal-guide section[id] { scroll-margin-top: 100px; }
.fiscal-guide p { max-width: 820px; }
.fiscal-guide h3 { margin: 28px 0 10px; color: #18233c; font-size: 21px; line-height: 1.3; letter-spacing: -.025em; }
.fiscal-guide a:not(.btn):not(.guide-back) { color: #3156c7; text-underline-offset: 3px; }
.fiscal-guide a:focus-visible, .fiscal-table-wrap:focus-visible { outline: 3px solid #4f7bff; outline-offset: 4px; }
.fiscal-toc { display: flex; flex-wrap: wrap; gap: 10px; margin: 26px 0 0; }
.fiscal-toc a { padding: 10px 14px; border: 1px solid #dfe5ef; border-radius: 100px; font-size: 13px; font-weight: 600; text-decoration: none; background: #fff; }
.fiscal-toc a:hover { background: #eef3ff; border-color: #b2c4f5; }
.fiscal-scenarios { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 16px; margin: 25px 0 18px; }
.fiscal-scenarios article { min-width: 0; padding: 22px; background: #f7f9fd; border: 1px solid #e1e7f0; border-radius: 16px; }
.fiscal-scenarios h3 { font-size: 19px; margin: 14px 0 12px; }
.fiscal-guide .fiscal-scenarios p { font-size: 14px; line-height: 1.7; margin: 0; }
.fiscal-tag { color: #52698f; font-size: 10px; letter-spacing: .07em; font-weight: 700; }
.fiscal-two { grid-template-columns: repeat(2, minmax(0, 1fr)); }
.fiscal-table-wrap { margin: 26px 0 16px; overflow-x: auto; border: 1px solid #dce4ef; border-radius: 14px; }
.fiscal-table { width: 100%; border-collapse: collapse; text-align: left; font-size: 14px; line-height: 1.6; }
.fiscal-table caption { padding: 13px 18px; background: #f5f7fc; text-align: left; color: #5b6881; font-size: 12px; }
.fiscal-table th, .fiscal-table td { padding: 15px 18px; border-top: 1px solid #e4e9f1; vertical-align: top; }
.fiscal-table thead { background: #192641; color: #fff; }
.fiscal-table tbody th { white-space: nowrap; }
.fiscal-table tbody td { color: #4e5d75; }
.fiscal-country { border-top: 1px solid #e0e6ef; margin-top: 38px; }
.fiscal-country-heading { display: flex; gap: 16px; align-items: center; margin-bottom: 20px; }
.fiscal-country-code { display: grid; place-items: center; flex: 0 0 50px; height: 50px; border-radius: 14px; background: #edf2ff; color: #3156c7; font-size: 15px; font-weight: 750; }
.fiscal-guide .fiscal-country-heading .eyebrow { margin: 0 0 6px; font-size: 10px; }
.fiscal-guide .fiscal-country-heading h2 { margin: 0; }
.fiscal-guide .fiscal-source { font-size: 12px; line-height: 1.8; color: #63718a; }
.fiscal-source a { overflow-wrap: anywhere; }
.fiscal-callout { padding: 22px 25px; margin: 24px 0 0; border-left: 3px solid #6788ee; border-radius: 0 12px 12px 0; background: #f2f5ff; color: #243a68; }
.fiscal-guide .fiscal-callout p { font-size: 14px; margin: 8px 0; }
.fiscal-callout > a { font-size: 12px; }
.fiscal-rates { display: grid; grid-template-columns: repeat(3, minmax(0, 1fr)); gap: 10px; margin: 24px 0; }
.fiscal-rates span { display: flex; justify-content: space-between; gap: 12px; padding: 15px; border: 1px solid #e0e6ef; border-radius: 10px; color: #536079; font-size: 14px; }
.fiscal-rates b { color: #1d3157; white-space: nowrap; }
.fiscal-guide ul { padding-left: 22px; }
.fiscal-guide .guide-note p { line-height: 1.75; }
@media (max-width: 760px) {
  .fiscal-guide { width: calc(100% - 40px); }
  .fiscal-scenarios, .fiscal-two { grid-template-columns: 1fr; }
  .fiscal-rates { grid-template-columns: repeat(2, minmax(0, 1fr)); }
  .fiscal-table { min-width: 650px; }
  .fiscal-guide .fiscal-country-heading h2 { font-size: 25px; }
}
@media (max-width: 420px) {
  .fiscal-rates { grid-template-columns: 1fr; }
  .fiscal-toc { gap: 8px; }
  .fiscal-toc a { font-size: 12px; padding: 9px 12px; }
}