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var(--tw-shadow)}}.focus\:border-green:focus{border-color:var(--green)}.disabled\:cursor-not-allowed:disabled{cursor:not-allowed}.disabled\:opacity-45:disabled{opacity:.45}.disabled\:opacity-50:disabled{opacity:.5}@media (min-width:40rem){.sm\:grid-cols-2{grid-template-columns:repeat(2,minmax(0,1fr))}.sm\:grid-cols-\[1fr_auto\]{grid-template-columns:1fr auto}.sm\:flex-row{flex-direction:row}.sm\:items-center{align-items:center}.sm\:items-end{align-items:flex-end}.sm\:justify-between{justify-content:space-between}.sm\:self-auto{align-self:auto}.sm\:p-7{padding:calc(var(--spacing) * 7)}}@media (min-width:48rem){.md\:flex{display:flex}.md\:hidden{display:none}.md\:inline-flex{display:inline-flex}.md\:grid-cols-2{grid-template-columns:repeat(2,minmax(0,1fr))}.md\:grid-cols-\[1\.1fr_0\.9fr\]{grid-template-columns:1.1fr .9fr}.md\:flex-row{flex-direction:row}.md\:items-center{align-items:center}.md\:items-start{align-items:flex-start}.md\:justify-between{justify-content:space-between}.md\:pt-16{padding-top:calc(var(--spacing) * 16)}.md\:pb-20{padding-bottom:calc(var(--spacing) * 20)}}@media (min-width:64rem){.lg\:col-span-2{grid-column:span 2/span 2}.lg\:block{display:block}.lg\:grid-cols-3{grid-template-columns:repeat(3,minmax(0,1fr))}}.\[\&_p\]\:mb-0 p{margin-bottom:0}.\[\&_p\]\:text-\[18px\] p{font-size:18px}.\[\&\:\:-webkit-details-marker\]\:hidden::-webkit-details-marker{display:none}}:root{--ink:#16201b;--text:#46504a;--muted:#6b756d;--muted-2:#9aa39b;--label:#26332c;--green:#11b886;--green-deep:#0a7c5a;--green-700:#0e9d72;--green-bg:#e8f7ef;--cta:#ff6f5e;--cta-hover:#f35a48;--cta-shadow:#ff6f5e52;--coral-text:#c2492f;--coral-bg:#ffede8;--amber-text:#9a6b12;--amber-bg:#fbf0dc;--border:#e6e9e0;--border-2:#e0e4db;--border-strong:#d9ded5;--hairline:#f0f2ec;--bg:#fbfcfa;--bg-soft:#f4f6f0;--r-btn:13px;--r-input:14px;--r-card:20px;--r-block:30px;--r-pill:999px;--shadow-cta:0 10px 24px -8px var(--cta-shadow)}@font-face{font-family:Material Symbols Rounded;font-style:normal;font-weight:100 700;font-display:block;src:url(/fonts/material-symbols-rounded.woff2)format("woff2")}.ms{letter-spacing:normal;text-transform:none;white-space:nowrap;word-wrap:normal;-webkit-font-smoothing:antialiased;text-rendering:optimizelegibility;-moz-osx-font-smoothing:grayscale;font-feature-settings:"liga";font-variation-settings:"FILL" 0, "wght" 400, "GRAD" 0, "opsz" 24;-webkit-user-select:none;user-select:none;direction:ltr;font-family:Material Symbols Rounded;font-style:normal;font-weight:400;line-height:1;display:inline-block}.ms.ms-fill{font-variation-settings:"FILL" 1, "wght" 400, "GRAD" 0, "opsz" 24}html{-webkit-text-size-adjust:100%}body{background:var(--bg);color:var(--text);font-family:var(--font-onest), ui-sans-serif, system-ui, sans-serif;-webkit-font-smoothing:antialiased;text-rendering:optimizelegibility}::selection{background:var(--green-bg);color:var(--green-deep)}.h-display{letter-spacing:-.03em;color:var(--ink);text-wrap:balance;font-weight:800;line-height:1.02}.container-page{width:100%;max-width:1120px;margin-inline:auto;padding-inline:20px}.badge{border-radius:var(--r-pill);background:var(--green-bg);color:var(--green-deep);align-items:center;gap:8px;padding:8px 14px 8px 10px;font-size:13px;font-weight:600;line-height:1.2;display:inline-flex}.tag{border-radius:var(--r-pill);align-items:center;gap:6px;padding:4px 10px;font-size:12px;font-weight:600;line-height:1.4;display:inline-flex}.tag--cheki{background:var(--green-bg);color:var(--green-deep)}.tag--nalog{background:var(--amber-bg);color:var(--amber-text)}.tag--strahovanie{background:var(--coral-bg);color:var(--coral-text)}.btn-cta{border-radius:var(--r-btn);background:var(--cta);color:#fff;box-shadow:var(--shadow-cta);justify-content:center;align-items:center;gap:8px;padding:14px 22px;font-size:15px;font-weight:700;line-height:1;transition:background-color .15s,transform .15s;display:inline-flex}.btn-cta:hover{background:var(--cta-hover)}.btn-cta:active{transform:translateY(1px)}.btn-dark{border-radius:var(--r-btn);background:var(--ink);color:#fff;justify-content:center;align-items:center;gap:8px;padding:11px 18px;font-size:14px;font-weight:600;line-height:1;transition:opacity .15s;display:inline-flex}.btn-dark:hover{opacity:.9}.btn-ghost{border-radius:var(--r-btn);color:var(--ink);border:1px solid var(--border-2);background:#fff;justify-content:center;align-items:center;gap:8px;padding:13px 20px;font-size:15px;font-weight:600;line-height:1;transition:border-color .15s,background-color .15s;display:inline-flex}.btn-ghost:hover{border-color:var(--border-strong);background:var(--bg-soft)}.card{border:1px solid var(--border);border-radius:var(--r-card);background:#fff}.article-body{color:var(--text);font-size:18px;line-height:1.7}.article-body>section+section{margin-top:8px}.article-body h2{letter-spacing:-.02em;color:var(--ink);margin:40px 0 16px;scroll-margin-top:88px;font-size:clamp(23px,2.4vw,28px);font-weight:800;line-height:1.25}.article-body h3{letter-spacing:-.01em;color:var(--ink);margin:28px 0 12px;font-size:20px;font-weight:700;line-height:1.3}.article-body p{text-wrap:pretty;margin:0 0 20px}.article-body ul,.article-body ol{margin:0 0 20px;padding-left:24px}.article-body li{text-wrap:pretty;margin-bottom:8px}.article-body ul li{list-style:outside}.article-body ol li{list-style:decimal}.article-body a{color:var(--green-deep);text-underline-offset:2px;text-decoration:underline;text-decoration-thickness:1px}.article-body a:hover{color:var(--green-700)}.article-body strong{color:var(--ink);font-weight:700}.article-body blockquote{border-left:3px solid var(--green);background:var(--green-bg);border-radius:0 var(--r-input) var(--r-input) 0;color:var(--label);margin:0 0 20px;padding:14px 18px}.article-body :where(h2,h3):first-child{margin-top:0}@property --tw-translate-x{syntax:"*";inherits:false;initial-value:0}@property --tw-translate-y{syntax:"*";inherits:false;initial-value:0}@property --tw-translate-z{syntax:"*";inherits:false;initial-value:0}@property --tw-divide-y-reverse{syntax:"*";inherits:false;initial-value:0}@property --tw-border-style{syntax:"*";inherits:false;initial-value:solid}@property --tw-leading{syntax:"*";inherits:false}@property --tw-font-weight{syntax:"*";inherits:false}@property --tw-tracking{syntax:"*";inherits:false}@property --tw-ordinal{syntax:"*";inherits:false}@property --tw-slashed-zero{syntax:"*";inherits:false}@property --tw-numeric-figure{syntax:"*";inherits:false}@property --tw-numeric-spacing{syntax:"*";inherits:false}@property --tw-numeric-fraction{syntax:"*";inherits:false}@property --tw-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-shadow-color{syntax:"*";inherits:false}@property --tw-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-inset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-shadow-color{syntax:"*";inherits:false}@property --tw-inset-shadow-alpha{syntax:"<percentage>";inherits:false;initial-value:100%}@property --tw-ring-color{syntax:"*";inherits:false}@property --tw-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-inset-ring-color{syntax:"*";inherits:false}@property --tw-inset-ring-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-ring-inset{syntax:"*";inherits:false}@property --tw-ring-offset-width{syntax:"<length>";inherits:false;initial-value:0}@property --tw-ring-offset-color{syntax:"*";inherits:false;initial-value:#fff}@property --tw-ring-offset-shadow{syntax:"*";inherits:false;initial-value:0 0 #0000}@property --tw-backdrop-blur{syntax:"*";inherits:false}@property --tw-backdrop-brightness{syntax:"*";inherits:false}@property --tw-backdrop-contrast{syntax:"*";inherits:false}@property --tw-backdrop-grayscale{syntax:"*";inherits:false}@property --tw-backdrop-hue-rotate{syntax:"*";inherits:false}@property --tw-backdrop-invert{syntax:"*";inherits:false}@property --tw-backdrop-opacity{syntax:"*";inherits:false}@property --tw-backdrop-saturate{syntax:"*";inherits:false}@property --tw-backdrop-sepia{syntax:"*";inherits:false}@property --tw-duration{syntax:"*";inherits:false}@property --tw-ease{syntax:"*";inherits:false}@keyframes spin{to{transform:rotate(360deg)}}