:root{--primary: #2563eb;--primary-hover: #1d4ed8;--success: #16a34a;--danger: #dc2626;--warning: #f59e0b;--gray-50: #f9fafb;--gray-100: #f3f4f6;--gray-200: #e5e7eb;--gray-300: #d1d5db;--gray-400: #9ca3af;--gray-500: #6b7280;--gray-600: #4b5563;--gray-700: #374151;--gray-800: #1f2937;--gray-900: #111827;--radius: 8px;--shadow: 0 1px 3px rgba(0,0,0,.1), 0 1px 2px rgba(0,0,0,.06);--shadow-md: 0 4px 6px rgba(0,0,0,.07), 0 2px 4px rgba(0,0,0,.06)}*,*:before,*:after{box-sizing:border-box;margin:0;padding:0}body{font-family:-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,sans-serif;color:var(--gray-800);background:var(--gray-50);line-height:1.5}a{color:var(--primary);text-decoration:none}a:hover{text-decoration:underline}button,.btn{display:inline-flex;align-items:center;gap:6px;padding:8px 16px;border:1px solid var(--gray-300);border-radius:var(--radius);background:#fff;color:var(--gray-700);font-size:.875rem;font-weight:500;cursor:pointer;transition:all .15s}button:hover{background:var(--gray-50);border-color:var(--gray-400)}.btn-primary{background:var(--primary);color:#fff;border-color:var(--primary)}.btn-primary:hover{background:var(--primary-hover)}.btn-danger{background:#fff;color:var(--danger);border-color:var(--danger)}.btn-danger:hover{background:#fef2f2}.btn-success{background:#fff;color:var(--success);border-color:var(--success)}.btn-success:hover{background:#f0fdf4}.btn-sm{padding:4px 10px;font-size:.8rem}.card{background:#fff;border:1px solid var(--gray-200);border-radius:var(--radius);box-shadow:var(--shadow)}.card-header{display:flex;justify-content:space-between;align-items:center;padding:16px 20px;border-bottom:1px solid var(--gray-200)}.card-header h2{font-size:1.1rem;font-weight:600}.card-body{padding:20px}.form-group{display:flex;flex-direction:column;gap:4px;margin-bottom:16px}.form-group label{font-size:.85rem;font-weight:500;color:var(--gray-600)}.form-group input,.form-group select,.form-group textarea{padding:8px 12px;border:1px solid var(--gray-300);border-radius:var(--radius);font-size:.9rem;outline:none;transition:border-color .15s}.form-group input:focus,.form-group select:focus,.form-group textarea:focus{border-color:var(--primary);box-shadow:0 0 0 3px #2563eb1a}.form-row{display:grid;grid-template-columns:1fr 1fr;gap:16px}table{width:100%;border-collapse:collapse}th,td{padding:10px 16px;text-align:left;border-bottom:1px solid var(--gray-200)}th{font-size:.8rem;font-weight:600;text-transform:uppercase;letter-spacing:.05em;color:var(--gray-500);background:var(--gray-50)}tr:hover td{background:var(--gray-50)}tr.spacer-row td{padding:0;height:12px;border-bottom:none;background:transparent!important}tr.spacer-row:hover td{background:transparent!important}tr.vat-overdue-row td{background:#fef2f2}tr.vat-overdue-row:hover td{background:#fee2e2!important}.badge{display:inline-block;padding:2px 8px;border-radius:12px;font-size:.75rem;font-weight:600}.badge-green{background:#dcfce7;color:#166534}.badge-red{background:#fee2e2;color:#991b1b}.badge-gray{background:var(--gray-100);color:var(--gray-600)}.badge-blue{background:#dbeafe;color:#1e40af}.badge-orange{background:#fff7ed;color:#9a3412}.amount-positive{color:var(--success);font-weight:600}.amount-negative{color:var(--danger);font-weight:600}.page-header{display:flex;justify-content:space-between;align-items:center;margin-bottom:24px}.page-header h1{font-size:1.5rem;font-weight:700}.empty-state{text-align:center;padding:48px 20px;color:var(--gray-400)}.modal-backdrop{position:fixed;inset:0;background:#0006;display:flex;align-items:center;justify-content:center;z-index:100}.modal{background:#fff;border-radius:var(--radius);box-shadow:var(--shadow-md);width:100%;max-width:500px;max-height:90vh;overflow-y:auto}.modal-header{display:flex;justify-content:space-between;align-items:center;padding:16px 20px;border-bottom:1px solid var(--gray-200)}.modal-header h3{font-size:1.1rem;font-weight:600}.modal-body{padding:20px}.modal-footer{display:flex;justify-content:flex-end;gap:8px;padding:16px 20px;border-top:1px solid var(--gray-200)}.stat-card{padding:20px;background:#fff;border:1px solid var(--gray-200);border-radius:var(--radius);box-shadow:var(--shadow)}.stat-card .stat-label{font-size:.8rem;text-transform:uppercase;letter-spacing:.05em;color:var(--gray-500);margin-bottom:4px}.stat-card .stat-value{font-size:1.8rem;font-weight:700}.actions{display:flex;gap:4px}.table-wrap{overflow-x:auto;-webkit-overflow-scrolling:touch}@media (max-width: 768px){.page-header{flex-direction:column;align-items:flex-start;gap:12px}.form-row{grid-template-columns:1fr}th,td{padding:8px 10px;font-size:.85rem}.stat-card .stat-value{font-size:1.3rem}.modal{margin:16px;max-width:calc(100% - 32px)}.actions{flex-wrap:wrap}}