/* Layout: charcoal bands (header, hero, footer) around a paper page; one silver accent. */
:root{
  --paper:#F4F4F2; --card:#FFFFFF; --ink:#141517; --muted:#55585E; --line:#DCDDDF;
  --band:#141517; --band-2:#1E2023; --band-ink:#ECEDEE; --band-muted:#A7AAAF;
  --silver:#C9CBCE; --steel:#8E9196; --ok:#1F7A4D; --link:#2F3A48;
  --f-display:'Archivo', 'Arial Narrow', Arial, sans-serif;
  --f-body:'IBM Plex Sans', 'Segoe UI', Arial, sans-serif;
  --f-mono:'IBM Plex Mono', Consolas, 'Courier New', monospace;
  color-scheme: light;
}
@media (prefers-color-scheme: dark){ :root:not([data-theme="light"]){
  --paper:#0E0F10; --card:#17181A; --ink:#E9EAEB; --muted:#A4A7AC; --line:#2A2C2F; --link:#C9CBCE; --ok:#5CC08B; color-scheme:dark } }
:root[data-theme="dark"]{ --paper:#0E0F10; --card:#17181A; --ink:#E9EAEB; --muted:#A4A7AC; --line:#2A2C2F; --link:#C9CBCE; --ok:#5CC08B; color-scheme:dark }
*{box-sizing:border-box}
html{scroll-behavior:smooth}
@media (prefers-reduced-motion: reduce){ html{scroll-behavior:auto} }
body{margin:0;background:var(--paper);color:var(--ink);font:16px/1.6 var(--f-body)}
a{color:var(--link)} a:hover{color:var(--ink)}
a:focus-visible,button:focus-visible{outline:2px solid var(--steel);outline-offset:2px}
.wrap{max-width:1120px;margin:0 auto;padding-left:max(16px, env(safe-area-inset-left, 0px));padding-right:max(16px, env(safe-area-inset-right, 0px))}
h1,h2,h3{font-family:var(--f-display);line-height:1.12;text-wrap:balance;margin:0}
h2{font-size:clamp(1.6rem,3.4vw,2.3rem);font-weight:700;letter-spacing:-.01em}
h3{font-size:1.12rem;font-weight:700}
p{margin:0}
.eyebrow{font:600 .74rem/1 var(--f-mono);letter-spacing:.14em;text-transform:uppercase;color:var(--steel)}
.num{font-family:var(--f-mono);font-variant-numeric:tabular-nums}

/* header */
.top{background:var(--band);color:var(--band-ink);position:sticky;top:env(safe-area-inset-top, 0px);z-index:20;border-bottom:1px solid #2A2C2F}
body::before{content:"";position:fixed;inset:0 0 auto;height:env(safe-area-inset-top, 0px);z-index:21;background:var(--band)}
.top .wrap{display:flex;align-items:center;gap:20px;padding-block:12px;flex-wrap:wrap}
.top .logo img{height:34px;width:auto;display:block}
.top nav{display:flex;gap:4px 18px;flex-wrap:wrap;margin-left:auto;align-items:center}
.top nav a{color:var(--band-muted);text-decoration:none;font-size:.95rem;padding:6px 0}
.top nav a:hover{color:var(--band-ink)}
.btn{display:inline-flex;align-items:center;justify-content:center;gap:8px;min-height:44px;padding:10px 18px;border-radius:6px;font:600 .98rem/1 var(--f-body);text-decoration:none;border:1px solid transparent;cursor:pointer}
.btn-silver{background:var(--silver);color:var(--band)!important}
.btn-silver:hover{background:#E2E3E5}
.btn-ghost{border-color:#4A4D52;color:var(--band-ink)!important}
.btn-ghost:hover{border-color:var(--silver)}
.btn-ink{background:var(--ink);color:var(--paper)!important}
.top nav .btn{padding:8px 14px;min-height:40px}

/* hero */
.hero{background:var(--band);color:var(--band-ink);overflow:hidden}
.hero .wrap{display:grid;grid-template-columns:minmax(0,1.15fr) minmax(0,.85fr);gap:48px;align-items:center;padding-block:64px 72px}
.hero h1{font-size:clamp(2.1rem,5.2vw,3.6rem);font-weight:800;letter-spacing:-.02em;font-stretch:112%}
.hero h1 em{font-style:normal;color:var(--silver)}
.hero .lead{color:var(--band-muted);font-size:1.12rem;max-width:56ch;margin-top:18px}
.hero .cta{display:flex;gap:12px;flex-wrap:wrap;margin-top:28px}
.hero .fine{color:var(--band-muted);font-size:.88rem;margin-top:14px}
/* the subject detail: a UAE tax invoice with VAT 5% and its e-invoice status */
.inv{background:#F4F4F2;color:#141517;border-radius:4px;padding:22px 22px 18px;box-shadow:0 30px 60px -20px rgba(0,0,0,.6);transform:rotate(1.2deg);font-size:.86rem;max-width:420px;justify-self:end;width:100%}
.inv .h{display:flex;justify-content:space-between;align-items:baseline;border-bottom:2px solid #141517;padding-bottom:8px;margin-bottom:10px}
.inv .h b{font:800 1.05rem var(--f-display);letter-spacing:.06em}
.inv .meta{display:grid;grid-template-columns:auto 1fr;gap:2px 12px;color:#55585E;margin-bottom:12px}
.inv table{width:100%;border-collapse:collapse}
.inv td{padding:5px 0;border-bottom:1px dashed #C9CBCE}
.inv td:last-child{text-align:right}
.inv .tot td{border-bottom:0;font-weight:700;font-size:.98rem;padding-top:8px}
.inv .st{margin-top:12px;display:flex;align-items:center;gap:8px;font:600 .78rem var(--f-mono);color:#1F7A4D}
.inv .st i{width:8px;height:8px;border-radius:50%;background:#1F7A4D;display:inline-block}
.inv .ex{font:500 .7rem var(--f-mono);color:#8E9196;text-align:right;margin-top:6px}

/* sections */
section{padding-block:72px}
.sec-head{display:grid;gap:12px;max-width:62ch;margin-bottom:36px}
.sec-head p{color:var(--muted)}
.grid{display:grid;gap:18px}
.g4{grid-template-columns:repeat(4,minmax(0,1fr))}
.g3{grid-template-columns:repeat(3,minmax(0,1fr))}
.g2{grid-template-columns:repeat(2,minmax(0,1fr))}
.cell{border-top:2px solid var(--ink);padding-top:14px;display:grid;gap:8px;align-content:start}
.cell p{color:var(--muted);font-size:.96rem}
.rule{border:0;border-top:1px solid var(--line);margin:0}

/* deadlines strip */
.dates{background:var(--card);border:1px solid var(--line);border-radius:8px;display:grid;grid-template-columns:minmax(0,1.4fr) repeat(2,minmax(0,.8fr));overflow:hidden}
.dates>div{padding:24px;display:grid;gap:8px;align-content:start}
.dates>div+div{border-left:1px solid var(--line)}
.dates .big{font:700 1.7rem var(--f-display)}

/* plans */
.plans{display:grid;grid-template-columns:repeat(2,minmax(0,1fr));gap:18px}
.plan{background:var(--card);border:1px solid var(--line);border-radius:8px;padding:28px;display:grid;gap:16px;align-content:start}
.plan.pro{border:2px solid var(--ink)}
.plan .price{display:flex;align-items:baseline;gap:8px}
.plan .price b{font:800 3rem/1 var(--f-display);letter-spacing:-.02em}
.plan .price span{color:var(--muted)}
.plan ul{margin:0;padding:0;list-style:none;display:grid;gap:7px}
.plan li{padding-left:22px;position:relative}
.plan li::before{content:"";position:absolute;left:2px;top:.62em;width:10px;height:2px;background:var(--steel)}
.tag{display:inline-block;font:600 .72rem/1 var(--f-mono);letter-spacing:.1em;text-transform:uppercase;background:var(--ink);color:var(--paper);padding:5px 8px;border-radius:3px;justify-self:start}
.note{color:var(--muted);font-size:.92rem}
.tw{overflow-x:auto;border:1px solid var(--line);border-radius:8px;background:var(--card)}
table.t{width:100%;border-collapse:collapse;min-width:560px;font-size:.95rem}
table.t th,table.t td{padding:11px 14px;text-align:left;border-bottom:1px solid var(--line);vertical-align:top}
table.t th{font:600 .74rem var(--f-mono);letter-spacing:.08em;text-transform:uppercase;color:var(--muted);background:transparent}
table.t td.r,table.t th.r{text-align:right}
table.t tr:last-child td{border-bottom:0}

/* about */
.about{display:grid;grid-template-columns:minmax(0,1fr) minmax(0,1fr);gap:40px;align-items:start}
.facts{background:var(--card);border:1px solid var(--line);border-radius:8px;padding:8px 22px}
.facts div{display:grid;grid-template-columns:150px minmax(0,1fr);gap:12px;padding:12px 0;border-bottom:1px solid var(--line)}
.facts div:last-child{border-bottom:0}
.facts dt{color:var(--muted);font-size:.9rem}
.facts dd{margin:0;font-weight:600;overflow-wrap:anywhere}

/* footer */
.foot{background:var(--band);color:var(--band-muted);font-size:.92rem}
.foot .wrap{padding-block:48px 28px;display:grid;gap:32px}
.foot .cols{display:grid;grid-template-columns:minmax(0,1.6fr) repeat(3,minmax(0,1fr));gap:28px}
.foot h4{margin:0 0 10px;font:600 .74rem var(--f-mono);letter-spacing:.12em;text-transform:uppercase;color:var(--band-ink)}
.foot a{color:var(--band-muted);text-decoration:none;display:block;padding:3px 0}
.foot a:hover{color:var(--band-ink)}
.foot .co{border-top:1px solid #2E3034;padding-top:22px;display:flex;flex-wrap:wrap;gap:8px 24px;justify-content:space-between;align-items:baseline}
.foot .co b{font:800 1.15rem var(--f-display);letter-spacing:.08em;color:var(--band-ink)}

/* legal pages */
.doc{max-width:760px;margin:0 auto;padding-block:56px 80px}
.doc h1{font-size:clamp(2rem,4.5vw,2.8rem);font-weight:800;margin-bottom:10px}
.doc .upd{color:var(--muted);font-size:.92rem;margin-bottom:32px}
.doc h2{font-size:1.4rem;margin:40px 0 12px}
.doc p,.doc li{color:var(--ink)}
.doc p+p{margin-top:12px}
.doc ul,.doc ol{padding-left:22px;display:grid;gap:8px;margin:12px 0}
.doc .tw{margin:16px 0}

@media (max-width:900px){
  .hero .wrap{grid-template-columns:1fr;padding-block:44px 56px;gap:36px}
  .inv{justify-self:start;transform:none}
  .g4{grid-template-columns:repeat(2,minmax(0,1fr))}
  .g3,.plans,.about{grid-template-columns:1fr}
  .dates{grid-template-columns:1fr}
  .dates>div+div{border-left:0;border-top:1px solid var(--line)}
  .foot .cols{grid-template-columns:repeat(2,minmax(0,1fr))}
}
@media (max-width:520px){
  .g4,.g2{grid-template-columns:1fr}
  .top nav{margin-left:0;width:100%}
  .facts div{grid-template-columns:1fr;gap:2px}
  .foot .cols{grid-template-columns:1fr}
  section{padding-block:52px}
}