:root{
  --red:#E91A24; --red-id:#EB1D24; --red-d:#c3121b; --red-bg:#fdecec;
  --ink:#16171c; --ink2:#3d3f48; --muted:#6b6e78; --line:#e4e5ea; --bg:#f6f6f8; --card:#fff;
  --ok:#11703a; --ok-bg:#e6f6ec; --ko:#b0121a; --ko-bg:#fdecec; --warn:#8a5a00; --warn-bg:#fff6e0;
  --r:14px; --sh:0 1px 2px rgba(16,17,22,.05),0 8px 24px rgba(16,17,22,.06);
  --font:"Source Sans 3","Source Sans Pro",system-ui,-apple-system,"Segoe UI",Roboto,sans-serif;
  --mono:ui-monospace,SFMono-Regular,Menlo,Consolas,monospace;
}
@media (prefers-color-scheme:dark){:root{
  --ink:#f1f1f4; --ink2:#c9cad2; --muted:#9a9ca8; --line:#2b2d35; --bg:#111216; --card:#191a20;
  --red-bg:#3a1416; --ok:#5fd28c; --ok-bg:#12301f; --ko:#ff7a80; --ko-bg:#3a1416; --warn:#f3c45b; --warn-bg:#352a10;
  --sh:0 1px 2px rgba(0,0,0,.3),0 8px 24px rgba(0,0,0,.25);
}}
*{box-sizing:border-box}
html{scroll-behavior:smooth}
body{margin:0;font-family:var(--font);font-size:17px;line-height:1.55;color:var(--ink);background:var(--bg);-webkit-font-smoothing:antialiased}
a{color:var(--red)} a:hover{color:var(--red-d)}
@media (prefers-color-scheme:dark){a{color:#ff5a62}}
h1,h2,h3{line-height:1.2;margin:0 0 .5em;letter-spacing:-.01em}
h1{font-size:clamp(30px,5vw,46px)} h2{font-size:clamp(22px,3vw,28px)} h3{font-size:18px}
p{margin:0 0 1em}
code{font-family:var(--mono);font-size:.9em;background:rgba(127,127,140,.12);padding:.1em .35em;border-radius:5px}
.wrap{max-width:1120px;margin:0 auto;padding:0 16px}
.narrow{max-width:780px}
.muted{color:var(--muted)} .small{font-size:14px} .hidden{display:none!important}

.top{background:var(--card);border-bottom:1px solid var(--line);position:sticky;top:0;z-index:5}
.top-in{display:flex;align-items:center;justify-content:space-between;height:60px;gap:16px}
.brand{display:inline-flex;align-items:center;gap:9px;font-weight:700;font-size:21px;color:var(--ink);text-decoration:none}
.brand:hover{color:var(--ink)}
.mark{display:inline-grid;place-items:center;width:30px;height:30px;border-radius:8px;background:var(--red-id);color:#fff;font-size:16px}
.brand.small{font-size:18px}.brand.small .mark{width:26px;height:26px;font-size:14px}
.top nav{display:flex;gap:20px;overflow-x:auto}
.top nav a{color:var(--ink2);text-decoration:none;font-size:15px;white-space:nowrap}
.top nav a:hover{color:var(--red)}
@media (max-width:720px){.top nav a:not(:last-child){display:none}}

.hero{padding:56px 0 28px}
.eyebrow{display:inline-block;color:var(--red);font-weight:700;font-size:13px;letter-spacing:.08em;text-transform:uppercase;margin-bottom:10px}
.lead{font-size:19px;color:var(--ink2);max-width:760px}
.badges{list-style:none;padding:0;margin:22px 0 0;display:flex;flex-wrap:wrap;gap:10px}
.badges li{display:flex;align-items:center;gap:8px;background:var(--card);border:1px solid var(--line);border-radius:999px;padding:6px 14px 6px 6px;font-size:14px;font-weight:600}
.badges .ico{display:inline-grid;place-items:center;width:24px;height:24px;border-radius:50%;background:var(--red-bg);color:var(--red);font-size:13px}

.grid-main{display:grid;grid-template-columns:1.05fr 1fr;gap:24px;align-items:start;padding-top:12px;padding-bottom:16px;scroll-margin-top:72px}
@media (max-width:900px){.grid-main{grid-template-columns:1fr}}
.card{background:var(--card);border:1px solid var(--line);border-radius:var(--r);box-shadow:var(--sh);padding:24px}
.card h2{font-size:22px}
.seg{display:grid;grid-template-columns:1fr 1fr;background:var(--bg);border:1px solid var(--line);border-radius:11px;padding:4px;margin:6px 0 10px}
.seg-btn{border:0;background:transparent;font:inherit;font-size:15px;font-weight:600;padding:9px 8px;border-radius:8px;color:var(--ink2);cursor:pointer}
.seg-btn.on{background:var(--card);color:var(--ink);box-shadow:0 1px 3px rgba(0,0,0,.12)}
.mode-help{font-size:14.5px;color:var(--muted);min-height:2.6em}
.lbl{display:block;font-weight:600;font-size:14.5px;margin:14px 0 6px}
input[type=text],input[type=email],select{width:100%;font:inherit;font-size:16px;color:var(--ink);background:var(--card);border:1px solid #cfd1d8;border-radius:10px;padding:11px 12px;outline:none;transition:border-color .15s,box-shadow .15s}
@media (prefers-color-scheme:dark){input[type=text],input[type=email],select{border-color:#3a3c46}}
input[type=text]:focus,input[type=email]:focus,select:focus{border-color:var(--red);box-shadow:0 0 0 3px rgba(233,26,36,.15)}
input[type=file]{font:inherit;font-size:15px;width:100%;padding:8px 0}
.vatrow{display:grid;grid-template-columns:minmax(0,190px) minmax(0,1fr);gap:8px;align-items:center}
.verify-form .vatrow{grid-template-columns:minmax(0,1fr) auto}
@media (max-width:480px){.vatrow{grid-template-columns:1fr}.verify-form .vatrow{grid-template-columns:1fr}}
#vat{font-family:var(--mono);letter-spacing:.03em;text-transform:uppercase}
.two{display:grid;grid-template-columns:1fr 1.4fr;gap:10px}
fieldset{border:1px solid var(--line);border-radius:12px;padding:6px 16px 16px;margin:18px 0 0}
legend{font-weight:700;font-size:15px;padding:0 6px}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;font:inherit;font-weight:700;font-size:16px;border-radius:10px;border:1px solid var(--line);background:var(--card);color:var(--ink);padding:11px 18px;cursor:pointer;text-decoration:none;white-space:nowrap}
.btn:hover{border-color:var(--ink2);color:var(--ink)}
.btn.primary{background:var(--red);border-color:var(--red);color:#fff}
.btn.primary:hover{background:var(--red-d);border-color:var(--red-d);color:#fff}
#go{width:100%;margin-top:20px;padding:13px}
.btn[disabled]{opacity:.7;cursor:progress}
.spin{width:16px;height:16px;border:2px solid rgba(255,255,255,.45);border-top-color:#fff;border-radius:50%;animation:sp .7s linear infinite}
@keyframes sp{to{transform:rotate(360deg)}}

.result-card{min-height:320px;position:sticky;top:76px}
@media (max-width:900px){.result-card{position:static;min-height:0}}
.empty{text-align:center;padding:36px 10px;color:var(--ink2)}
.empty-ico{width:56px;height:56px;margin:0 auto 14px;border-radius:16px;background:var(--red-bg);color:var(--red);display:grid;place-items:center;font-size:26px;font-weight:700}
.status{display:flex;gap:14px;align-items:center;border-radius:12px;padding:16px;margin-bottom:16px}
.status.ok{background:var(--ok-bg);color:var(--ok)} .status.ko{background:var(--ko-bg);color:var(--ko)}
.status .big{width:44px;height:44px;flex:none;border-radius:50%;display:grid;place-items:center;font-size:22px;font-weight:700;color:#fff}
.status.ok .big{background:#16a34a} .status.ko .big{background:var(--red)}
.status h3{margin:0;font-size:20px}
.status .num{font-family:var(--mono);font-size:15px;color:var(--ink)}
.kv{display:grid;grid-template-columns:minmax(120px,auto) 1fr;gap:8px 16px;margin:0 0 6px}
.kv dt{color:var(--muted);font-size:14.5px}
.kv dd{margin:0;word-break:break-word}
@media (max-width:480px){.kv{grid-template-columns:1fr}.kv dd{margin-bottom:6px}}
.hash{font-size:13px;word-break:break-all}
.tag{display:inline-block;font-size:13px;font-weight:700;border-radius:999px;padding:2px 10px}
.tag.ok{background:var(--ok-bg);color:var(--ok)} .tag.ko{background:var(--ko-bg);color:var(--ko)} .tag.nn{background:rgba(127,127,140,.15);color:var(--muted)}
.consult{background:var(--bg);border:1px dashed var(--line);border-radius:10px;padding:10px 12px;margin:10px 0;display:flex;justify-content:space-between;align-items:center;gap:10px;flex-wrap:wrap}
.consult code{background:none;font-size:15px;font-weight:700;padding:0}
.copy{font:inherit;font-size:13px;border:1px solid var(--line);background:var(--card);border-radius:7px;padding:3px 9px;cursor:pointer;color:var(--ink2)}
.alert{border-radius:10px;padding:12px 14px;margin:14px 0;font-size:15.5px}
.alert.err{background:var(--ko-bg);color:var(--ko)} .alert.ok{background:var(--ok-bg);color:var(--ok)} .alert.warn{background:var(--warn-bg);color:var(--warn)}
.report{border-top:1px solid var(--line);margin-top:18px;padding-top:16px}
.report h3{font-size:17px;margin-bottom:4px}
.report summary{cursor:pointer;font-weight:600;font-size:15px;color:var(--ink2);margin:8px 0}
.report .two,.report .grid3{gap:10px}
.report .grid3{display:grid;grid-template-columns:1fr 1fr 1fr}
@media (max-width:480px){.report .grid3,.two{grid-template-columns:1fr}}
.report .btn{width:100%;margin-top:14px}

.block{padding:40px 16px 8px;scroll-margin-top:64px}
.cols3{display:grid;grid-template-columns:repeat(3,1fr);gap:24px}
@media (max-width:800px){.cols3{grid-template-columns:1fr}}
.cols3 h3{color:var(--red)}
.cols3 p{color:var(--ink2);font-size:16px}
.table-wrap{overflow-x:auto;background:var(--card);border:1px solid var(--line);border-radius:var(--r)}
.cmp{width:100%;border-collapse:collapse;font-size:16px}
.cmp th,.cmp td{padding:12px 16px;border-bottom:1px solid var(--line);text-align:center}
.cmp th:first-child,.cmp td:first-child{text-align:left}
.cmp tr:last-child td{border-bottom:0}
.cmp thead th{font-size:15px;background:var(--bg)}
.cmp .y{color:var(--ok);font-weight:700} .cmp .n{color:var(--muted)}
.legend{white-space:nowrap;margin-left:6px;font-size:14px}
.countries{display:grid;grid-template-columns:repeat(auto-fill,minmax(160px,1fr));gap:10px}
.ctry{display:flex;flex-direction:column;align-items:flex-start;gap:2px;text-align:left;font:inherit;background:var(--card);border:1px solid var(--line);border-radius:12px;padding:12px 14px;cursor:pointer;color:var(--ink);transition:border-color .15s,transform .15s}
.ctry:hover{border-color:var(--red);transform:translateY(-1px)}
.ctry .cc{font-weight:700;font-size:15px;display:flex;align-items:center;gap:7px}
.ctry .cn{font-size:15px}
.ctry .ex{font-family:var(--mono);font-size:12.5px;color:var(--muted)}
.dot{display:inline-block;width:8px;height:8px;border-radius:50%;background:transparent}
.dot.ok{background:#16a34a} .dot.ko{background:var(--red)}
.tipcard{border-left:4px solid var(--red)}
.tipcard p{margin:0;color:var(--ink2)}
.faq details{background:var(--card);border:1px solid var(--line);border-radius:12px;margin-bottom:10px;padding:0 18px}
.faq summary{cursor:pointer;font-weight:600;padding:15px 0;list-style:none;position:relative;padding-right:28px}
.faq summary::-webkit-details-marker{display:none}
.faq summary::after{content:"+";position:absolute;right:0;top:12px;font-size:22px;color:var(--red);font-weight:400}
.faq details[open] summary::after{content:"–"}
.faq .ans{color:var(--ink2);padding-bottom:6px}
.or{display:flex;align-items:center;gap:10px;color:var(--muted);font-size:14px;margin:18px 0 4px}
.or::before,.or::after{content:"";flex:1;height:1px;background:var(--line)}
.prose h2{font-size:21px;margin-top:1.4em}
.foot{margin-top:56px;border-top:1px solid var(--line);background:var(--card);font-size:15px;color:var(--muted)}
.foot-in{display:grid;grid-template-columns:minmax(0,1.5fr) minmax(0,1fr) auto;gap:36px 56px;padding-top:48px;padding-bottom:40px;align-items:start}
.foot .by{line-height:1.7;color:var(--ink2);margin:0}
.foot .by>span{margin-right:8px}
.foot .by a{color:var(--ink2)}
.foot .by>a{display:inline-block;vertical-align:middle}
.foot .by img{height:22px;width:auto;vertical-align:middle}
.foot .logo-dark{display:none}
@media (prefers-color-scheme:dark){.foot .logo-light{display:none}.foot .logo-dark{display:inline}}
.foot-id{line-height:1.7;margin:14px 0 0}
.foot-bottom{grid-column:1/-1;border-top:1px solid var(--line);padding-top:20px;font-size:14px;line-height:1.6}
.foot-legal{margin:0}
.foot-c{margin:6px 0 0}
.foot nav{display:flex;flex-direction:column;gap:9px;align-items:flex-start}
.foot-h{font-size:12.5px;letter-spacing:.08em;text-transform:uppercase;color:var(--ink);margin:0 0 6px;font-weight:700}
.foot-h a{color:var(--ink);text-decoration:none}
.foot-sub{margin:-4px 0 4px}
.foot nav a{color:var(--ink2);text-decoration:none}
.foot nav a:hover{text-decoration:underline;color:var(--red)}
@media (max-width:900px){.foot-in{grid-template-columns:1fr 1fr}.foot-in>div:first-child{grid-column:1/-1}}
@media (max-width:560px){.foot-in{grid-template-columns:1fr}}
.foot a.tag,.result-card a.tag{text-decoration:none}

/* legislação */
.leg h1{font-size:clamp(26px,4vw,38px)}
.crumbs{margin-bottom:14px;color:var(--muted)} .crumbs a{color:var(--muted)}
.leg-search{margin:18px 0 8px}
.leg-search input{width:100%;font:inherit;font-size:16px;color:var(--ink);background:var(--card);border:1px solid #cfd1d8;border-radius:10px;padding:11px 12px}
.toc{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:8px 20px 18px;margin:12px 0 28px}
.toc-cap{font-size:17px;margin:22px 0 8px;padding-top:14px;border-top:1px solid var(--line)}
.toc-cap:first-child{border-top:0;padding-top:4px}
.toc-cap span,.toc-sec span{color:var(--red);font-weight:700;margin-right:6px}
.toc-sec{font-size:15px;margin:14px 0 6px;color:var(--ink2)} .toc-sec.subseccao{padding-left:14px;font-size:14.5px}
.toc-art{display:flex;gap:12px;padding:6px 8px;border-radius:8px;text-decoration:none;color:var(--ink)}
.toc-art:hover{background:var(--bg);color:var(--ink)}
.toc-art .n{flex:none;width:92px;color:var(--muted);font-size:14.5px;font-variant-numeric:tabular-nums}
.toc-art.rev .t{color:var(--muted);text-decoration:line-through}
.art{background:var(--card);border:1px solid var(--line);border-radius:var(--r);padding:28px clamp(18px,4vw,40px);max-width:860px}
.art .ctx{margin:0 0 6px}
.art h1{font-size:clamp(24px,3.4vw,32px)}
.artn{display:block;color:var(--red);font-size:15px;letter-spacing:.04em;text-transform:uppercase;margin-bottom:6px}
.art-body{margin-top:18px;font-size:17px;line-height:1.7}
.art-body p{margin:0 0 .9em}
.art-body a{text-decoration-thickness:1px;text-underline-offset:2px}
.nota{display:block;font-size:13.5px;color:var(--muted);font-style:italic;margin-top:2px}
.art-notes{margin-top:18px;padding-top:12px;border-top:1px solid var(--line);color:var(--ink2)}
.art-notes p{margin:6px 0 0}
.art-prev{margin-top:14px;color:var(--ink2)} .art-prev summary{cursor:pointer;font-weight:600}
.pratica{margin:16px 0 4px;background:var(--red-bg);border-radius:10px;padding:12px 16px;font-size:15.5px}
.pratica strong{color:var(--red)} .pratica p{margin:4px 0 0}
.art-nav{display:grid;grid-template-columns:1fr auto 1fr;gap:12px;align-items:center;max-width:860px;margin:18px 0}
.art-nav a{text-decoration:none;color:var(--ink);background:var(--card);border:1px solid var(--line);border-radius:10px;padding:10px 14px;display:flex;flex-direction:column}
.art-nav .next{text-align:right}
.art-nav .idx{justify-content:center}
.leg-cta{max-width:860px;margin-top:10px}

.pi-toc{display:flex;flex-wrap:wrap;gap:6px;padding:14px}
.pi-toc .toc-art{background:var(--bg);padding:6px 12px}
.pi-sec{margin:34px 0 0;scroll-margin-top:72px;max-width:900px}
.pi-sec h2{font-size:24px}
.pi-list{display:grid;gap:10px;margin-top:12px}
.pi-item{background:var(--card);border:1px solid var(--line);border-radius:12px;padding:14px 18px}
.pi-item h3{margin:0 0 4px;font-size:17px}
.pi-item h3 a{color:var(--ink);text-decoration:none}
.pi-item h3 a:hover{color:var(--red)}
.pi-item p{margin:0;color:var(--ink2);font-size:15.5px}