#mrm-three-slips{font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Arial,sans-serif;margin:2em 0;padding:1.5em;background:#f5f3ff;border:1px solid #e2e8f0;border-radius:10px;box-sizing:border-box;color:#0a0d12}#mrm-three-slips *,#mrm-three-slips *:before,#mrm-three-slips *:after{box-sizing:border-box}#mrm-three-slips .mrm-eyebrow{font-size:.72em;text-transform:uppercase;letter-spacing:.09em;color:#3b1fa8;font-weight:700;margin-bottom:.9em}#mrm-three-slips .ts-row{display:grid;grid-template-columns:repeat(3,minmax(0,1fr));gap:14px;align-items:start}#mrm-three-slips .ts-col{display:flex;flex-direction:column;gap:.6em}#mrm-three-slips .ts-place{font-size:.8em;font-weight:700;color:#27145c;text-align:center}#mrm-three-slips .ts-paper{background:#fff;border:1px solid #cbd5e0;border-radius:4px;padding:.85em .8em 1em;font-family:Courier New,Courier,monospace;font-size:.7em;line-height:1.6;color:#27145c;box-shadow:0 1px #e2e8f0}#mrm-three-slips .ts-h{text-align:center;font-weight:700;letter-spacing:.05em;margin-bottom:.3em}#mrm-three-slips .ts-r{display:flex;justify-content:space-between;gap:.4em}#mrm-three-slips .ts-r span:first-child{min-width:0;overflow-wrap:anywhere}#mrm-three-slips .ts-rule{border-top:1px dashed #cbd5e0;margin:.4em 0}#mrm-three-slips .ts-hl{background:#ede9fe;border-radius:3px;padding:0 .25em;margin:0 -.25em}#mrm-three-slips .ts-qr{display:grid;grid-template-columns:repeat(17,1fr);width:72px;height:72px;margin:.6em auto .3em;border:3px solid white;outline:1px solid #cbd5e0}#mrm-three-slips .ts-qr i{display:block;background:#fff}#mrm-three-slips .ts-qr i.on{background:#27145c}#mrm-three-slips .ts-cap{text-align:center;font-size:.92em}#mrm-three-slips .ts-note{background:#fff;border:1px solid #e2e8f0;border-left:5px solid #3b1fa8;border-radius:8px;padding:.6em .75em;font-size:.8em;line-height:1.45;color:#4a5568}#mrm-three-slips .ts-note strong{display:block;color:#27145c;margin-bottom:.1em}#mrm-three-slips .ts-foot{font-size:.78em;color:#6b5b8a;line-height:1.5;margin-top:1em}@media(max-width:680px){#mrm-three-slips .ts-row{grid-template-columns:1fr;gap:1.2em}#mrm-three-slips .ts-paper{width:230px;max-width:100%;margin:0 auto}}#mrm-fapiao-pair{font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Arial,sans-serif;margin:2em 0;padding:1.5em;background:#f5f3ff;border:1px solid #e2e8f0;border-radius:10px;box-sizing:border-box;color:#0a0d12}#mrm-fapiao-pair *,#mrm-fapiao-pair *:before,#mrm-fapiao-pair *:after{box-sizing:border-box}#mrm-fapiao-pair .mrm-eyebrow{font-size:.72em;text-transform:uppercase;letter-spacing:.09em;color:#3b1fa8;font-weight:700;margin-bottom:.9em}#mrm-fapiao-pair .fp-cards{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:14px}#mrm-fapiao-pair .fp-card{background:#fff;border:1px solid #e2e8f0;border-radius:10px;overflow:hidden;display:flex;flex-direction:column}#mrm-fapiao-pair .fp-top{padding:.85em 1em;background:#27145c;color:#fff}#mrm-fapiao-pair .fp-card.gen .fp-top{background:#7f56d9}#mrm-fapiao-pair .fp-top .k{font-size:.66em;text-transform:uppercase;letter-spacing:.08em;font-weight:700;opacity:.85}#mrm-fapiao-pair .fp-top .t{font-size:1.05em;font-weight:700;margin-top:.15em}#mrm-fapiao-pair .fp-row{padding:.7em 1em;border-top:1px solid #ede9fe;font-size:.86em;line-height:1.45;color:#4a5568}#mrm-fapiao-pair .fp-row:first-of-type{border-top:0}#mrm-fapiao-pair .fp-row b{display:block;font-size:.78em;text-transform:uppercase;letter-spacing:.07em;color:#3b1fa8;margin-bottom:.15em}#mrm-fapiao-pair .fp-foot{font-size:.78em;color:#6b5b8a;line-height:1.5;margin-top:1em}@media(max-width:600px){#mrm-fapiao-pair .fp-cards{grid-template-columns:1fr}}#mrm-vat-split{font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Arial,sans-serif;margin:2em 0;padding:1.5em;background:#f5f3ff;border:1px solid #e2e8f0;border-radius:10px;box-sizing:border-box;color:#0a0d12}#mrm-vat-split *,#mrm-vat-split *:before,#mrm-vat-split *:after{box-sizing:border-box}#mrm-vat-split .mrm-eyebrow{font-size:.72em;text-transform:uppercase;letter-spacing:.09em;color:#3b1fa8;font-weight:700;margin-bottom:.9em}#mrm-vat-split .vs-tag{display:inline-block;background:#fff;border:1px solid #e2e8f0;border-radius:999px;padding:.35em .9em;font-size:.85em;color:#27145c;margin-bottom:.9em}#mrm-vat-split .vs-tag b{color:#3b1fa8}#mrm-vat-split .vs-bar{display:flex;width:100%;height:58px;border-radius:8px;overflow:hidden;border:1px solid #cbd5e0}#mrm-vat-split .vs-net{flex:0 0 84%;background:#ede9fe;display:flex;align-items:center;justify-content:center;font-weight:700;color:#27145c;font-size:.95em}#mrm-vat-split .vs-tax{flex:0 0 16%;background:#3b1fa8;display:flex;align-items:center;justify-content:center;font-weight:700;color:#fff;font-size:.95em}#mrm-vat-split .vs-keys{display:grid;grid-template-columns:minmax(0,84fr) minmax(0,16fr);gap:0;margin-top:.5em;font-size:.78em;color:#4a5568;line-height:1.4}#mrm-vat-split .vs-keys div:last-child{text-align:right}#mrm-vat-split .vs-math{margin-top:1em;background:#fff;border:1px solid #e2e8f0;border-radius:8px;padding:.75em 1em;font-size:.86em;color:#27145c;line-height:1.6}#mrm-vat-split .vs-math span{font-family:Courier New,Courier,monospace;font-weight:700;color:#3b1fa8}#mrm-vat-split .vs-foot{font-size:.78em;color:#6b5b8a;line-height:1.5;margin-top:.9em}@media(max-width:520px){#mrm-vat-split .vs-net,#mrm-vat-split .vs-tax{font-size:.8em}#mrm-vat-split .vs-keys{grid-template-columns:minmax(0,1fr) minmax(0,1fr)}}:root{--ink: #101828;--muted: #535862;--line: #e9eaeb;--paper: #ffffff;--soft: #f5f5f5;--green: #7f56d9;--green-dark: #53389e;--green-pale: #ede9fe;--yellow: #c4b5fd;--max: 1220px;--body: "Inter", ui-sans-serif, system-ui, sans-serif;--sans: "Inter", ui-sans-serif, system-ui, sans-serif}html{scroll-behavior:smooth}.page-shell{line-height:1.55;text-align:left}.article-body a,.sources a{color:var(--green-dark);text-decoration-thickness:1px;text-underline-offset:3px}.skip-link{position:absolute;left:-999px;top:auto;width:1px;height:1px;overflow:hidden}.skip-link:focus{left:1rem;top:1rem;width:auto;height:auto;background:#fff;padding:.6rem 1rem;z-index:10;border:2px solid var(--green)}.page-shell{max-width:var(--max);margin:0 auto;display:grid;grid-template-columns:220px minmax(0,700px) 260px;gap:28px;padding:28px 24px 60px}.left-rail,.right-rail{padding-top:60px;position:sticky;top:-44px;align-self:start}.toc-card,.rail-card{background:#fff;border:1px solid var(--line);border-radius:16px;padding:18px;box-shadow:0 10px 30px #7f56d90f}.toc-title,.rail-eyebrow{font-size:.72rem;text-transform:uppercase;letter-spacing:.09em;color:var(--green);font-weight:900;margin:0 0 12px}.toc-card ol{list-style-type:decimal;padding-left:18px;margin:0}.toc-card li{margin:0 0 10px}.toc-card a{text-decoration:none;color:var(--ink);font-weight:700;font-size:.92rem}.rail-card{margin-bottom:18px}.rail-card h2{font-family:var(--body);font-size:1.35rem;line-height:1.1;margin:.15rem 0 .5rem;font-weight:700}.rail-card p{color:var(--muted);font-size:.94rem}.rail-card a{display:inline-flex;background:var(--green);color:#fff;border-radius:999px;text-decoration:none;padding:.55rem .85rem;font-weight:800}.rail-card.muted{background:var(--soft)}.article-wrap{min-width:0;text-align:left}.breadcrumbs{font-size:.82rem;color:var(--muted);margin:12px 0 24px;display:flex;gap:8px;align-items:center;flex-wrap:wrap}.breadcrumbs a{text-decoration:none;color:var(--green-dark);font-weight:800}.article-header{border-bottom:1px solid var(--line);padding-bottom:22px}.category-label{font-weight:900;color:var(--green);text-transform:uppercase;letter-spacing:.1em;font-size:.76rem;margin:0 0 12px}.article h1{font-family:var(--body);font-size:clamp(2.35rem,6vw,4.6rem);line-height:.98;letter-spacing:-.055em;margin:0 0 18px;color:#101828;text-align:left;font-weight:800}.dek{font-size:1.28rem;line-height:1.42;color:#344054;margin:0 0 24px;font-weight:500;text-align:left}.byline-grid{display:grid;grid-template-columns:1.3fr .72fr .9fr;gap:14px}.byline-block{border-top:4px solid var(--green);background:#fff;padding:14px 0 0}.byline-label{display:block;font-size:.73rem;text-transform:uppercase;color:var(--muted);font-weight:900;letter-spacing:.08em}.byline-block strong{display:block;margin:.1rem 0 .28rem;font-size:.98rem}.byline-block p{margin:0;color:var(--muted);font-size:.86rem}.definition-card{border-left:7px solid var(--green);background:var(--green-pale);padding:18px 22px;margin:28px 0 22px}.small-title{font-weight:900;text-transform:uppercase;letter-spacing:.08em;font-size:.72rem;color:var(--green-dark);margin:0 0 4px}.definition-card p:last-child{font-family:var(--body);font-size:1.35rem;line-height:1.35;margin:0}.key-takeaways{border:1px solid var(--line);border-radius:18px;background:#fff;padding:24px;margin:0 0 24px}.key-takeaways h2{font-family:var(--body);font-size:1.65rem;margin:0 0 12px;font-weight:700}.key-takeaways ul{list-style-type:disc;margin:0;padding-left:20px}.key-takeaways li{margin:0 0 10px;font-weight:650}.ai-cta{border:1px solid #d9d6fe;background:#faf5ff;border-radius:16px;padding:16px 18px;margin:22px 0;display:flex;align-items:center;justify-content:space-between;gap:18px}.ai-cta p{font-weight:900;margin:0}.ai-cta a{background:#53389e;color:#fff;text-decoration:none;border-radius:999px;padding:.6rem .9rem;font-weight:900;white-space:nowrap}.hero-figure{margin:28px 0}.hero-figure svg{width:100%;height:auto;display:block;border-radius:20px}.hero-figure figcaption{font-size:.82rem;color:var(--muted);margin-top:7px}.mobile-toc{display:none}.article-body{font-family:var(--body);font-size:1.13rem;text-align:left}.article-body p{margin:0 0 1.15rem;text-align:left}.article-body .section-title{font-family:var(--body);font-size:2.15rem;line-height:1.08;letter-spacing:-.025em;margin:2.2rem 0 1rem;padding-top:1rem;border-top:1px solid var(--line);font-weight:700}.article-body h3{font-family:var(--body);font-size:1.45rem;line-height:1.18;margin:1.7rem 0 .55rem;font-weight:700}.mistake-heading{color:#101828}.article-list{margin:0 0 1.25rem;padding-left:1.35rem}.article-list li{margin:0 0 .65rem}.article-list li::marker{color:var(--green);font-weight:900}ul.article-list{list-style-type:disc}ol.article-list{list-style-type:decimal}.example-card{background:#fff;border-left:5px solid var(--yellow);padding:14px 18px;margin:1.25rem 0;border-radius:0 14px 14px 0;box-shadow:0 8px 24px #7f56d914}.example-card span{font-family:var(--sans);font-size:.72rem;text-transform:uppercase;letter-spacing:.09em;font-weight:900;color:#53389e}.example-card p{margin:.2rem 0 0}.kicker-line{font-family:var(--sans);font-weight:900;color:var(--green-dark);text-transform:uppercase;letter-spacing:.06em;font-size:.85rem}.table-wrap{overflow-x:auto;margin:1.5rem 0 2rem;border-radius:16px;border:1px solid var(--line);background:#fff}.table-wrap table{width:100%;border-collapse:collapse;font-family:var(--sans);font-size:.95rem}.table-wrap th{background:var(--green);color:#fff;text-align:left;padding:13px 14px}.table-wrap td{padding:13px 14px;border-top:1px solid var(--line);vertical-align:top;text-align:left}.table-wrap tr:nth-child(2n) td{background:#faf5ff}.sources{border-top:3px solid var(--ink);margin-top:42px;padding-top:18px}.sources h2{font-family:var(--body);font-size:1.65rem;margin:0 0 .5rem;font-weight:700}.source-note{color:var(--muted);font-size:.95rem}.sources ol{list-style-type:decimal;padding-left:1.35rem}.sources li{margin:0 0 .8rem;font-size:.95rem;color:#344054}@media(max-width:1050px){.page-shell{grid-template-columns:1fr;max-width:780px}.left-rail,.right-rail{display:none}.mobile-toc{display:block;margin:22px 0}.mobile-toc details{background:#fff;border:1px solid var(--line);border-radius:14px;padding:14px}.mobile-toc summary{font-weight:900;cursor:pointer}.mobile-toc ol{list-style-type:decimal;margin:.8rem 0 0;padding-left:20px}.byline-grid{grid-template-columns:1fr}.article h1{font-size:clamp(2.35rem,11vw,4rem)}}@media(max-width:620px){.page-shell{padding:20px 16px 44px}.article-body{font-size:1.05rem}.definition-card p:last-child{font-size:1.2rem}.ai-cta{align-items:flex-start;flex-direction:column}.article-body .section-title{font-size:1.85rem}}@media print{.left-rail,.right-rail,.ai-cta,.mobile-toc{display:none}.page-shell{display:block;max-width:760px}.article h1{font-size:36pt}.article-body{font-size:12pt}.sources a{word-break:break-all}}