.seller-page{padding-bottom:90px}
.seller-breadcrumb{display:flex;align-items:center;flex-wrap:wrap;gap:10px;padding:22px 0;color:#667466;font-size:12px}
.seller-breadcrumb a{text-decoration:underline;text-underline-offset:3px}
.seller-hero{display:grid;grid-template-columns:minmax(0,1.48fr) minmax(290px,.72fr);gap:38px;align-items:end;background:#203d2e;color:#fff;border-radius:11px;padding:clamp(28px,5vw,68px);overflow:hidden;position:relative}
.seller-hero:after{content:"";position:absolute;width:360px;height:360px;border:1px solid #ffffff22;border-radius:50%;right:-185px;top:-205px;pointer-events:none}
.seller-kicker,.seller-number{font:700 11px/1.4 var(--sans);letter-spacing:.17em;text-transform:uppercase;color:#c6d998}
.seller-hero h1{font-size:clamp(42px,5.8vw,78px);max-width:750px;margin:18px 0 22px;line-height:1.04}
.seller-lead{font-size:17px;line-height:1.75;color:#e6ebe4;max-width:730px}
.seller-actions{display:flex;flex-wrap:wrap;gap:11px;margin:28px 0 0}
.seller-hero .button.secondary,.seller-service .button.secondary{color:#fff;border-color:#b5c7ac;background:transparent}
.seller-hero .button.secondary:hover,.seller-service .button.secondary:hover{background:#ffffff1a}
.seller-updated{font-size:11px;line-height:1.55;color:#bccbbd;margin-top:23px}
.seller-hero-aside{position:relative;background:#f4f5eb;color:#233e30;border-radius:8px;padding:26px;box-shadow:0 22px 45px #0e251d22}
.seller-hero-aside>span{display:block;font-size:11px;font-weight:700;text-transform:uppercase;letter-spacing:.14em;margin-bottom:14px;color:#856c50}
.seller-hero-aside ol{margin:0;padding:0;list-style:none;counter-reset:steps}
.seller-hero-aside li{counter-increment:steps;display:grid;grid-template-columns:28px 1fr;column-gap:9px;padding:13px 0;border-top:1px solid #d9dfd1}
.seller-hero-aside li:before{content:counter(steps,decimal-leading-zero);color:#9b684e;font-family:var(--serif);font-size:20px;grid-row:span 2}
.seller-hero-aside strong{font-size:14px}
.seller-hero-aside small{font-size:12px;line-height:1.5;color:#637164}
.seller-toc{display:flex;align-items:center;gap:18px;overflow-x:auto;white-space:nowrap;padding:19px 0 20px;border-bottom:1px solid var(--line);scrollbar-width:thin}
.seller-toc strong{font-size:11px;text-transform:uppercase;letter-spacing:.12em;color:#7d876e}
.seller-toc a{font-size:12px;font-weight:650}
.seller-toc a:hover,.seller-body a:hover{text-decoration:underline;text-underline-offset:3px}
.seller-body{max-width:1030px;margin:0 auto}
.seller-section{padding:64px 0;border-bottom:1px solid #d7ded1;scroll-margin-top:115px}
.seller-section h2{font-size:clamp(32px,3.9vw,51px);max-width:830px;margin:11px 0 24px}
.seller-section>p,.seller-section>ul{font-size:16px;line-height:1.82;color:#435547;margin:0 0 17px;max-width:910px}
.seller-section p+p{margin-top:15px}
.seller-section a{color:#20543a;text-decoration:underline;text-underline-offset:3px}
.seller-section em{font-style:italic}
.seller-callout{border-left:4px solid #b86f4c;background:#f0f1e8;padding:23px 27px;margin:25px 0;border-radius:0 6px 6px 0}
.seller-callout strong{font-size:12px;text-transform:uppercase;letter-spacing:.12em}
.seller-callout p{margin:7px 0 0;line-height:1.72;color:#3f5743}
.seller-table-wrap{overflow-x:auto;border:1px solid #dce2d7;border-radius:7px;margin:25px 0}
.seller-table{border-collapse:collapse;width:100%;font-size:14px;line-height:1.6}
.seller-table th{background:#dce7cb;text-align:left;font-size:12px;text-transform:uppercase;letter-spacing:.08em;padding:17px 18px}
.seller-table td{padding:17px 18px;vertical-align:top;border-top:1px solid #dfe4d9}
.seller-table td:first-child{width:39%;font-weight:650}
.seller-table tr:nth-child(even){background:#f4f5ef}
.seller-check-grid,.seller-tax-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px;margin:28px 0}
.seller-check-grid article,.seller-tax-grid article{background:#fff;border:1px solid #dce2d7;border-radius:7px;padding:25px}
.seller-check-grid h3,.seller-tax-grid h3{font-family:var(--serif);font-size:25px;font-weight:400;margin:0 0 12px}
.seller-check-grid p,.seller-tax-grid p{font-size:14px;line-height:1.72;color:#536255}
.seller-tax-grid article{background:#e8eddf}
.seller-tax-grid article>span{font-size:11px;letter-spacing:.12em;text-transform:uppercase;font-weight:700;color:#836246}
.seller-calculator-section{background:#eef1e8;border-radius:10px;padding:clamp(24px,4.5vw,52px);margin:44px -38px 0;border:1px solid #d9e1d1}
.seller-calculator-section h2{margin-bottom:19px}
.seller-calculator-section form{background:#fff;border:1px solid #dce2d7;border-radius:8px;padding:30px;margin:28px 0 20px}
.seller-calculator-section fieldset{border:0;border-top:1px solid #dce2d7;padding:20px 0 26px;margin:0}
.seller-calculator-section fieldset:first-child{border-top:0;padding-top:0}
.seller-calculator-section fieldset[hidden]{display:none}
.seller-calculator-section .seller-old-fields{background:#f7f8f1;border:1px solid #dce2d7;border-radius:6px;padding:19px;margin:4px 0 24px}
.seller-calculator-section legend{font-family:var(--serif);font-size:25px;padding:0 14px 0 0}
.seller-form-grid{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:17px 19px;margin-top:15px}
.seller-form-grid label{display:flex;flex-direction:column;gap:7px;font-size:13px;font-weight:650;line-height:1.45}
.seller-form-grid input,.seller-form-grid select{width:100%;border:1px solid #aebba9;border-radius:5px;background:#fff;color:#203d2e;min-height:47px;padding:9px 12px;font-size:15px}
.seller-form-grid input::placeholder{font-size:12px;color:#8a968b}
.seller-checkbox{display:flex;align-items:flex-start;gap:9px;font-size:13px;line-height:1.55;margin:17px 0 0}
.seller-checkbox input{width:17px;height:17px;margin-top:2px;accent-color:#244936}
.seller-form-note,.seller-section>p.seller-form-note{background:#f2f4ec;border-radius:5px;padding:15px;font-size:13px;line-height:1.6;margin:0 0 23px;color:#4e604f}
.seller-form-error{color:#8f2f29;margin-top:14px;font-size:13px}
.seller-result{background:#203d2e;color:#fff;border-radius:8px;padding:30px;margin:20px 0}
.seller-result[hidden],.seller-form-error[hidden]{display:none}
.seller-result h3{font-family:var(--serif);font-size:29px;font-weight:400;color:#fff}
.seller-result>p{font-size:14px;color:#dde9d7;margin:9px 0 19px}
.seller-result dl{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:0 25px;margin:0}
.seller-result dl>div{display:flex;justify-content:space-between;gap:12px;border-top:1px solid #ffffff30;padding:13px 0}
.seller-result dt{font-size:12px;color:#d8e6d0}
.seller-result dd{font-size:14px;font-weight:700;margin:0;text-align:right}
.seller-result .seller-result-main{background:#dceba8;color:#203d2e;padding:18px;margin:17px 0 0;border-radius:6px}
.seller-result .seller-result-main dt,.seller-result .seller-result-main dd{color:#203d2e;font-size:16px}
.seller-result .seller-warning{background:#f9e8cf;color:#633e2d;border-radius:5px;padding:13px 16px;margin:14px 0 0;font-size:13px;line-height:1.6}
.seller-result>ul{margin:14px 0 0;padding-left:20px;color:#e8f0e4;font-size:13px;line-height:1.65}
.seller-result>ul li+li{margin-top:7px}
.seller-section>p.seller-small{font-size:12px;line-height:1.65}
.seller-service{scroll-margin-top:110px;background:#244936;color:#f6f7ee;border-radius:9px;padding:clamp(30px,5vw,60px);margin:52px -38px;display:grid;grid-template-columns:minmax(0,1.6fr) minmax(230px,.7fr);gap:38px}
.seller-service h2{font-size:clamp(33px,4vw,51px);margin:14px 0 20px}
.seller-service p{color:#dce9d9;font-size:15px;line-height:1.75;margin-bottom:15px}
.seller-service aside{background:#f4f5eb;color:#203d2e;border-radius:6px;padding:27px;align-self:start}
.seller-service aside h3{font-family:var(--serif);font-weight:400;font-size:25px}
.seller-service aside ul{padding-left:19px;margin:16px 0;line-height:1.7;font-size:13px}
.seller-service aside p{color:#59685a;font-size:12px}
.seller-faq details{border-top:1px solid #d9e0d5;padding:16px 0}
.seller-faq details:last-child{border-bottom:1px solid #d9e0d5}
.seller-faq summary{font-size:16px;font-weight:650;cursor:pointer;list-style:none;padding-right:30px;position:relative}
.seller-faq summary:after{content:"+";position:absolute;right:0;color:#9d6847;font-size:23px;line-height:1}
.seller-faq details[open] summary:after{content:"−"}
.seller-faq details p{font-size:14px;line-height:1.75;color:#4c5b4d;margin:11px 0 2px}
.seller-sources ul{padding-left:20px}
.seller-sources li{margin:10px 0;line-height:1.55}
@media(max-width:960px){.seller-hero{grid-template-columns:1fr}.seller-hero-aside{max-width:650px}.seller-service{grid-template-columns:1fr}.seller-calculator-section,.seller-service{margin-left:0;margin-right:0}}
@media(max-width:760px){.seller-page{padding-bottom:40px}.seller-breadcrumb{font-size:11px}.seller-hero{padding:28px 23px;gap:22px}.seller-hero h1{font-size:clamp(38px,10vw,58px)}.seller-lead{font-size:15px}.seller-toc{gap:15px}.seller-section{padding:43px 0}.seller-section h2{font-size:clamp(31px,8vw,42px)}.seller-section>p{font-size:15px}.seller-check-grid,.seller-tax-grid,.seller-form-grid,.seller-result dl{grid-template-columns:1fr}.seller-calculator-section{padding:23px 17px}.seller-calculator-section form{padding:19px}.seller-service{padding:28px 20px;margin-top:35px;margin-bottom:25px}.seller-table{min-width:580px}.seller-actions .button{width:100%}}
@media print{.seller-toc,.seller-actions,.seller-calculator-section form,.seller-result,.whatsapp-dock{display:none!important}.seller-hero,.seller-service{color:#233e30;background:#fff;border:1px solid #aaa}.seller-hero-aside,.seller-service aside{box-shadow:none}.seller-section{break-inside:avoid}}