{"id":19,"date":"2026-06-25T14:16:03","date_gmt":"2026-06-25T12:16:03","guid":{"rendered":"http:\/\/biurorachunkowewarszawa.com\/?page_id=19"},"modified":"2026-08-27T10:38:55","modified_gmt":"2026-08-27T08:38:55","slug":"kpan-ksiegowosc-i-podatki","status":"publish","type":"page","link":"https:\/\/biurorachunkowewarszawa.com\/","title":{"rendered":"KPAN KSI\u0118GOWO\u015a\u0106 I PODATKI"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19\" class=\"elementor elementor-19\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c027fe e-con-full e-flex e-con e-parent\" data-id=\"3c027fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7c3d1f elementor-widget elementor-widget-html\" data-id=\"c7c3d1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- GLOBALNY FIX \u2014 poziome rozje\u017cd\u017canie strony                   -->\r\n<!-- Wklej TEN BLOK RAZ, najlepiej jako osobny widget HTML na     -->\r\n<!-- samej g\u00f3rze strony, albo w: Elementor \u2192 Ustawienia \u2192         -->\r\n<!-- Custom CSS, lub Wygl\u0105d \u2192 Dostosuj \u2192 Dodatkowy CSS.           -->\r\n<!-- Usuwa poziomy pasek przewijania powodowany przez sekcje      -->\r\n<!-- full-bleed (width:100vw) przy widocznym scrollbarze.         -->\r\n<!-- ============================================================ -->\r\n<style id=\"kpan-overflow-fix\">\r\n\/* 1) Blokada poziomego przewijania na ca\u0142ej stronie *\/\r\nhtml, body {\r\n  overflow-x: hidden !important;\r\n  max-width: 100% !important;\r\n}\r\n\r\n\/* 2) Nic nie mo\u017ce by\u0107 szersze ni\u017c widoczny ekran *\/\r\nhtml, body {\r\n  width: 100%;\r\n}\r\n\r\n\/* 3) Poprawka sekcji full-bleed: 100vw liczy te\u017c szeroko\u015b\u0107 paska\r\n      przewijania i przez to wystaje. Zast\u0119pujemy 100vw warto\u015bci\u0105\r\n      bez scrollbara, korzystaj\u0105c z jednostki dvw\/vw + kalkulacji.\r\n      Klasy pokrywaj\u0105 wszystkie sekcje KPAN, kt\u00f3re u\u017cywaj\u0105 100vw. *\/\r\n.kpan-cta,\r\n.kpan-media,\r\n.kpan-zaufali {\r\n  width: auto !important;\r\n  max-width: 100% !important;\r\n  margin-left: 0 !important;\r\n  margin-right: 0 !important;\r\n  \/* pe\u0142ne wy\u0142amanie z kontenera BEZ powodowania scrolla:\r\n     rozci\u0105gamy przez ujemne marginesy r\u00f3wne realnej szeroko\u015bci okna *\/\r\n  --kpan-bleed: calc(50% - 50vw + 0px);\r\n}\r\n\r\n\/* 4) Alternatywne, bezpieczne full-bleed (bez scrollbara):\r\n      u\u017cyj marginesu liczonego wzgl\u0119dem rodzica, z zabezpieczeniem\r\n      overflow-x na body powy\u017cej. *\/\r\n@supports (width: 100dvw) {\r\n  .kpan-cta,\r\n  .kpan-media,\r\n  .kpan-zaufali {\r\n    width: 100dvw !important;          \/* dvw NIE wlicza scrollbara *\/\r\n    max-width: 100dvw !important;\r\n    margin-left: calc(50% - 50dvw) !important;\r\n    margin-right: calc(50% - 50dvw) !important;\r\n  }\r\n}\r\n\r\n\/* 5) Bezpiecznik dla obraz\u00f3w\/element\u00f3w, kt\u00f3re mog\u0142yby wystawa\u0107 *\/\r\nimg, video, iframe, svg, table { max-width: 100%; }\r\n<\/style>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e189060 elementor-widget elementor-widget-html\" data-id=\"e189060\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 1 \u2014 HERO (jasny, 2 kolumny, dekoracyjne t\u0142o)          -->\r\n<!-- T\u0142o bia\u0142e z gradientowymi plamami. CTA \u2192 #kpan-kontakt.      -->\r\n<!-- PRAWA KOLUMNA:                                               -->\r\n<!--   \u2022 DESKTOP (>880px) \u2192 kola\u017c 7 zdj\u0119\u0107 (siatka)               -->\r\n<!--   \u2022 MOBILE  (<=880px) \u2192 slider 7 zdj\u0119\u0107 (auto + kropki)      -->\r\n<!-- Do zmiany: adresy zdj\u0119\u0107 (src) \u2014 7 szt., te same w obu       -->\r\n<!-- widokach (kola\u017c i slider wsp\u00f3\u0142dziel\u0105 list\u0119).                -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-hero\">\r\n<style>\r\n[class^=\"kpan-\"] a,\r\n[class*=\" kpan-\"] a,\r\n[class^=\"kpan-\"] a:hover,\r\n[class*=\" kpan-\"] a:hover,\r\n[class^=\"kpan-\"] a:focus,\r\n[class*=\" kpan-\"] a:focus,\r\n[class^=\"kpan-\"] a:active,\r\n[class*=\" kpan-\"] a:active,\r\n[class^=\"kpan-\"] a:visited,\r\n[class*=\" kpan-\"] a:visited {\r\n  text-decoration: none !important;\r\n}\r\n.kpan-hero *,\r\n.kpan-hero *::before,\r\n.kpan-hero *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-hero {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative;\r\n  overflow: hidden;\r\n  background: #FFFFFF;\r\n  padding: 80px 24px 76px;\r\n  color: #142445;\r\n}\r\n.kpan-hero::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: -180px; right: -160px;\r\n  width: 540px; height: 540px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.16), rgba(132,83,172,0) 68%);\r\n  pointer-events: none;\r\n}\r\n.kpan-hero::after {\r\n  content: \"\";\r\n  position: absolute;\r\n  bottom: -220px; left: -180px;\r\n  width: 560px; height: 560px;\r\n  background: radial-gradient(circle, rgba(210,217,253,0.55), rgba(210,217,253,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-hero__inner {\r\n  position: relative;\r\n  z-index: 1;\r\n  max-width: 1160px;\r\n  margin: 0 auto;\r\n  display: grid;\r\n  grid-template-columns: 1.04fr 0.96fr;\r\n  gap: 60px;\r\n  align-items: stretch;\r\n}\r\n.kpan-hero__badge {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  background: #D2D9FD;\r\n  color: #8453AC;\r\n  font-size: 13px;\r\n  font-weight: 600;\r\n  letter-spacing: 0.04em;\r\n  text-transform: uppercase;\r\n  padding: 8px 16px;\r\n  border-radius: 100px;\r\n  margin-bottom: 24px;\r\n}\r\n.kpan-hero__badge::before {\r\n  content: \"\";\r\n  width: 7px; height: 7px;\r\n  border-radius: 50%;\r\n  background: #8453AC;\r\n}\r\n.kpan-hero__h1 {\r\n  font-size: clamp(30px, 4.2vw, 52px);\r\n  font-weight: 700;\r\n  line-height: 1.08;\r\n  letter-spacing: -0.02em;\r\n  color: #142445;\r\n  margin-bottom: 22px;\r\n}\r\n.kpan-hero__h1 span { color: #8453AC; }\r\n.kpan-hero__lead {\r\n  font-size: 18px;\r\n  font-weight: 400;\r\n  line-height: 1.62;\r\n  color: rgba(20,36,69,0.74);\r\n  margin-bottom: 32px;\r\n  max-width: 540px;\r\n}\r\n.kpan-hero__actions {\r\n  display: flex;\r\n  align-items: center;\r\n  flex-wrap: wrap;\r\n  gap: 18px;\r\n  margin-bottom: 14px;\r\n}\r\n.kpan-hero__cta {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  color: #FFFFFF;\r\n  font-size: 17px;\r\n  font-weight: 600;\r\n  text-decoration: none;\r\n  padding: 17px 34px;\r\n  border-radius: 12px;\r\n  box-shadow: 0 14px 34px rgba(132,83,172,0.28);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-hero__cta:hover { transform: translateY(-2px); box-shadow: 0 18px 42px rgba(132,83,172,0.36); }\r\n.kpan-hero__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; fill: none; }\r\n.kpan-hero__rating {\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n}\r\n.kpan-hero__cta:hover,\r\n.kpan-hero__cta:focus,\r\n.kpan-hero__cta:active {\r\n  color: #EDF2F9 !important;\r\n  text-decoration: none !important;\r\n}\r\n.kpan-hero__cta:hover svg,\r\n.kpan-hero__cta:focus svg,\r\n.kpan-hero__cta:active svg {\r\n  stroke: #EDF2F9 !important;\r\n}\r\n.kpan-hero__rating-stars { display: flex; gap: 1px; }\r\n.kpan-hero__rating-stars svg { width: 16px; height: 16px; fill: #8453AC; }\r\n.kpan-hero__rating-text { font-size: 13.5px; color: rgba(20,36,69,0.7); line-height: 1.3; }\r\n.kpan-hero__rating-text strong { color: #142445; font-weight: 700; }\r\n.kpan-hero__cta-note { font-size: 13.5px; color: rgba(20,36,69,0.56); }\r\n.kpan-hero__trust {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 14px;\r\n  margin-top: 38px;\r\n  padding-top: 34px;\r\n  border-top: 1px solid #eceef8;\r\n}\r\n.kpan-hero__trust-item {\r\n  flex: 1 1 0;\r\n  min-width: 100px;\r\n  padding: 14px 16px;\r\n  background: rgba(255,255,255,0.7);\r\n  border: 1px solid #eceef8;\r\n  border-radius: 14px;\r\n}\r\n.kpan-hero__trust-num { font-size: 22px; font-weight: 700; color: #142445; line-height: 1; }\r\n.kpan-hero__trust-label { font-size: 12.5px; color: rgba(20,36,69,0.62); margin-top: 6px; line-height: 1.3; }\r\n.kpan-hero__media { position: relative; display: flex; align-self: center; }\r\n.kpan-hero__collage {\r\n  position: relative;\r\n  z-index: 1;\r\n  width: 100%;\r\n  aspect-ratio: 4 \/ 3.35;\r\n  display: grid;\r\n  grid-template-columns: repeat(4, 1fr);\r\n  grid-template-rows: 1fr 1fr 1fr 1fr;\r\n  gap: 12px;\r\n}\r\n.kpan-hero__ct {\r\n  position: relative;\r\n  overflow: hidden;\r\n  border-radius: 16px;\r\n  background: #D2D9FD;\r\n  box-shadow: 0 10px 26px rgba(20,36,69,0.10);\r\n  opacity: 0;\r\n  transform: translateY(14px) scale(0.98);\r\n  transition: opacity 0.9s ease, transform 0.9s cubic-bezier(0.16,1,0.3,1);\r\n}\r\n.kpan-hero__collage.is-revealed .kpan-hero__ct { opacity: 1; transform: none; }\r\n.kpan-hero__ct img {\r\n  position: absolute;\r\n  inset: 0;\r\n  width: 100% !important;\r\n  height: 100% !important;\r\n  max-width: none !important;\r\n  object-fit: cover !important;\r\n  object-position: center center;\r\n  display: block !important;\r\n  margin: 0 !important;\r\n  border: 0 !important;\r\n  border-radius: 0 !important;\r\n}\r\n.kpan-hero__ct--t1 { grid-column: 1; grid-row: 1; }\r\n.kpan-hero__ct--t2 { grid-column: 2; grid-row: 1; }\r\n.kpan-hero__ct--t3 { grid-column: 3; grid-row: 1; }\r\n.kpan-hero__ct--t4 { grid-column: 4; grid-row: 1; }\r\n.kpan-hero__ct--main {\r\n  grid-column: 1 \/ 4;\r\n  grid-row: 2 \/ 5;\r\n  border-radius: 22px;\r\n  box-shadow: 0 22px 48px rgba(20,36,69,0.16), 0 6px 16px rgba(132,83,172,0.12);\r\n}\r\n.kpan-hero__ct--s1 { grid-column: 4; grid-row: 2; }\r\n.kpan-hero__ct--s2 { grid-column: 4; grid-row: 3; }\r\n.kpan-hero__ct--s3 { grid-column: 4; grid-row: 4; }\r\n.kpan-hero__collage.is-revealed .kpan-hero__ct { transition-delay: calc(var(--seq, 0) * 220ms); }\r\n.kpan-hero__ct--main { --seq: 0; }\r\n.kpan-hero__ct--t1   { --seq: 1; }\r\n.kpan-hero__ct--t2   { --seq: 2; }\r\n.kpan-hero__ct--t3   { --seq: 3; }\r\n.kpan-hero__ct--t4   { --seq: 4; }\r\n.kpan-hero__ct--s1   { --seq: 5; }\r\n.kpan-hero__ct--s2   { --seq: 6; }\r\n.kpan-hero__ct--s3   { --seq: 7; }\r\n.kpan-hero__slider { display: none; }\r\n.kpan-hero__chip {\r\n  position: absolute;\r\n  z-index: 4;\r\n  left: -14px; bottom: 26px;\r\n  background: #FFFFFF;\r\n  border-radius: 16px;\r\n  padding: 14px 20px;\r\n  box-shadow: 0 16px 40px rgba(20,36,69,0.16);\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 12px;\r\n}\r\n.kpan-hero__chip-icon {\r\n  width: 40px; height: 40px;\r\n  border-radius: 11px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  display: flex; align-items: center; justify-content: center;\r\n  color: #FFFFFF; font-weight: 700; font-size: 17px;\r\n}\r\n.kpan-hero__chip-text { font-size: 13px; color: rgba(20,36,69,0.66); line-height: 1.3; }\r\n.kpan-hero__chip-text strong { display: block; font-size: 15px; font-weight: 700; color: #142445; }\r\n@media (max-width: 880px) {\r\n  .kpan-hero__inner { grid-template-columns: 1fr; gap: 44px; }\r\n  .kpan-hero__media { order: 1; width: 100%; max-width: 540px; margin: 0 auto; align-self: stretch; }\r\n  .kpan-hero__collage { display: none; }\r\n  .kpan-hero__slider {\r\n    display: block;\r\n    position: relative;\r\n    z-index: 1;\r\n    width: 100%;\r\n    aspect-ratio: 4 \/ 3;\r\n    border-radius: 28px;\r\n    overflow: hidden;\r\n    clip-path: inset(0 round 28px);\r\n    background: #D2D9FD;\r\n    box-shadow: 0 22px 48px rgba(20,36,69,0.16), 0 6px 16px rgba(132,83,172,0.12);\r\n    transition: box-shadow 0.3s ease;\r\n  }\r\n  .kpan-hero__slider:hover {\r\n    box-shadow: 0 30px 64px rgba(20,36,69,0.22), 0 10px 24px rgba(132,83,172,0.18);\r\n  }\r\n  .kpan-hero__slider img.kpan-hero__slide {\r\n    position: absolute !important;\r\n    top: 0 !important; left: 0 !important; right: 0; bottom: 0;\r\n    width: 100% !important; height: 100% !important;\r\n    max-width: none !important; max-height: none !important; min-height: 0 !important;\r\n    object-fit: cover !important;\r\n    object-position: center center;\r\n    display: block !important;\r\n    margin: 0 !important; padding: 0 !important; border: 0 !important; border-radius: 0 !important;\r\n    font-size: 0; color: transparent;\r\n    opacity: 0;\r\n    transition: opacity 0.9s ease;\r\n  }\r\n  .kpan-hero__slider img.kpan-hero__slide.is-active { opacity: 1; }\r\n  .kpan-hero__dots {\r\n    position: absolute; z-index: 3;\r\n    left: 50%; bottom: 18px; transform: translateX(-50%);\r\n    display: flex; gap: 8px; padding: 8px 12px;\r\n    border-radius: 100px;\r\n    background: rgba(255,255,255,0.82);\r\n    backdrop-filter: blur(6px);\r\n    box-shadow: 0 6px 18px rgba(20,36,69,0.14);\r\n  }\r\n  .kpan-hero__dot {\r\n    width: 8px; height: 8px; border: 0; padding: 0;\r\n    border-radius: 50%;\r\n    background: rgba(20,36,69,0.26);\r\n    cursor: pointer;\r\n    transition: background 0.25s ease, width 0.25s ease;\r\n  }\r\n  .kpan-hero__dot.is-active {\r\n    width: 24px; border-radius: 100px;\r\n    background: linear-gradient(135deg, #8453AC, #142445);\r\n  }\r\n}\r\n@media (max-width: 480px) {\r\n  .kpan-hero { padding: 56px 16px 52px; }\r\n  .kpan-hero__actions { gap: 14px; }\r\n  .kpan-hero__chip { left: 12px; }\r\n  .kpan-hero__dots { gap: 6px; padding: 7px 10px; }\r\n  \/* mniejszy przycisk CTA na telefonie *\/\r\n  .kpan-hero__cta { font-size: 14.5px; padding: 13px 22px; gap: 8px; border-radius: 11px; }\r\n  .kpan-hero__cta svg { width: 16px; height: 16px; }\r\n  \/* badge w JEDNEJ LINII na telefonie *\/\r\n  .kpan-hero__badge {\r\n    white-space: nowrap;\r\n    font-size: 11px;\r\n    letter-spacing: 0.02em;\r\n    padding: 7px 14px;\r\n    gap: 7px;\r\n  }\r\n  .kpan-hero__badge::before { width: 6px; height: 6px; flex: 0 0 auto; }\r\n}\r\n@media (max-width: 380px) {\r\n  \/* bardzo w\u0105skie ekrany \u2014 jeszcze mniejszy badge, nadal jedna linia *\/\r\n  .kpan-hero__badge { font-size: 9.8px; letter-spacing: 0.01em; padding: 7px 12px; gap: 6px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-hero__cta { transition: none; }\r\n  .kpan-hero__ct { opacity: 1 !important; transform: none !important; transition: none !important; }\r\n  .kpan-hero__slider img.kpan-hero__slide { transition: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-hero__inner\">\r\n  <div class=\"kpan-hero__content\">\r\n    <span class=\"kpan-hero__badge\">Ksi\u0119gowo\u015b\u0107 i doradztwo podatkowe<\/span>\r\n    <h1 class=\"kpan-hero__h1\">P\u0142a\u0107 mniej podatk\u00f3w <br>i rozwijaj firm\u0119 <span>w bezpieczny spos\u00f3b<\/span><\/h1>\r\n    <p class=\"kpan-hero__lead\">\r\n      Od 2002 roku \u0142\u0105czymy ksi\u0119gowo\u015b\u0107, doradztwo podatkowe i prawne w jednym miejscu.\r\n      Ponad 100 specjalist\u00f3w dba o to, by\u015b wiedzia\u0142, co dzieje si\u0119 w finansach firmy\r\n      z wyprzedzeniem \u2014 i legalnie obni\u017ca\u0142 zobowi\u0105zania wobec fiskusa.\r\n    <\/p>\r\n    <div class=\"kpan-hero__actions\">\r\n      <a class=\"kpan-hero__cta\" href=\"#kpan-kontakt\">\r\n        Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119\r\n        <svg viewBox=\"0 0 24 24\" stroke-width=\"2.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n      <\/a>\r\n      <div class=\"kpan-hero__rating\">\r\n        <div class=\"kpan-hero__rating-stars\">\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n        <\/div>\r\n        <span class=\"kpan-hero__rating-text\"><strong>4,9 \/ 5<\/strong> w Google<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <div class=\"kpan-hero__trust\">\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:0ms\">\r\n        <div class=\"kpan-hero__trust-num\"><span data-count=\"23\">0<\/span> lata<\/div>\r\n        <div class=\"kpan-hero__trust-label\">od 2002 roku<\/div>\r\n      <\/div>\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:100ms\">\r\n        <div class=\"kpan-hero__trust-num\"><span data-count=\"3500\" data-sep=\"1\">0<\/span>+<\/div>\r\n        <div class=\"kpan-hero__trust-label\">klient\u00f3w<\/div>\r\n      <\/div>\r\n      <div class=\"kpan-hero__trust-item kpan-anim\" style=\"--d:200ms\">\r\n        <div class=\"kpan-hero__trust-num\"><span data-count=\"100\">0<\/span>+<\/div>\r\n        <div class=\"kpan-hero__trust-label\">specjalist\u00f3w<\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-hero__media kpan-anim\" style=\"--d:150ms\">\r\n    <div class=\"kpan-hero__collage\" aria-label=\"Zesp\u00f3\u0142 Kancelarii Podatkowej Andrzej Nowak\">\r\n      <div class=\"kpan-hero__ct kpan-hero__ct--t1\"><img fetchpriority=\"high\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/01.png\" alt=\"Zesp\u00f3\u0142 Kancelarii Podatkowej Andrzej Nowak podczas spotkania\" width=\"1200\" height=\"900\" loading=\"eager\"><\/div>\r\n      <div class=\"kpan-hero__ct kpan-hero__ct--t2\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/02.png\" alt=\"Doradcy podatkowi KPAN przy pracy\" width=\"1200\" height=\"900\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-hero__ct kpan-hero__ct--t3\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/03.png\" alt=\"Biuro Kancelarii Podatkowej Andrzej Nowak\" width=\"1200\" height=\"900\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-hero__ct kpan-hero__ct--t4\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/04.png\" alt=\"Konsultacja podatkowa z klientem w KPAN\" width=\"1200\" height=\"900\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-hero__ct kpan-hero__ct--main\"><img decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/00-scaled.png\" alt=\"Zesp\u00f3\u0142 KPAN podczas pracy nad rozliczeniami\" width=\"1200\" height=\"900\" loading=\"eager\"><\/div>\r\n      <div class=\"kpan-hero__ct kpan-hero__ct--s1\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/05.png\" alt=\"Sala konferencyjna Kancelarii Podatkowej Andrzej Nowak\" width=\"1200\" height=\"900\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-hero__ct kpan-hero__ct--s2\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/06-scaled.png\" alt=\"Specjali\u015bci KPAN podczas spotkania zespo\u0142u\" width=\"1200\" height=\"900\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-hero__ct kpan-hero__ct--s3\"><img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/00-scaled.png\" alt=\"Doradcy KPAN w biurze\" width=\"1200\" height=\"900\" loading=\"lazy\"><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-hero__slider\" id=\"kpanHeroSlider\" aria-roledescription=\"carousel\" aria-label=\"Zesp\u00f3\u0142 Kancelarii Podatkowej Andrzej Nowak\">\r\n      <img decoding=\"async\" class=\"kpan-hero__slide is-active\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/1.png\" alt=\"Zesp\u00f3\u0142 Kancelarii Podatkowej Andrzej Nowak podczas spotkania\" width=\"1200\" height=\"900\" loading=\"eager\">\r\n      <img loading=\"lazy\" decoding=\"async\" class=\"kpan-hero__slide\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/2.png\" alt=\"Doradcy podatkowi KPAN przy pracy\" width=\"1200\" height=\"900\" loading=\"lazy\">\r\n      <img loading=\"lazy\" decoding=\"async\" class=\"kpan-hero__slide\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/3.png\" alt=\"Biuro Kancelarii Podatkowej Andrzej Nowak\" width=\"1200\" height=\"900\" loading=\"lazy\">\r\n      <img loading=\"lazy\" decoding=\"async\" class=\"kpan-hero__slide\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/4.png\" alt=\"Konsultacja podatkowa z klientem w KPAN\" width=\"1200\" height=\"900\" loading=\"lazy\">\r\n      <img loading=\"lazy\" decoding=\"async\" class=\"kpan-hero__slide\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/5.png\" alt=\"Zesp\u00f3\u0142 ksi\u0119gowy KPAN podczas pracy\" width=\"1200\" height=\"900\" loading=\"lazy\">\r\n      <img loading=\"lazy\" decoding=\"async\" class=\"kpan-hero__slide\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/6.png\" alt=\"Sala konferencyjna Kancelarii Podatkowej Andrzej Nowak\" width=\"1200\" height=\"900\" loading=\"lazy\">\r\n      <img loading=\"lazy\" decoding=\"async\" class=\"kpan-hero__slide\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/7.png\" alt=\"Specjali\u015bci KPAN podczas spotkania zespo\u0142u\" width=\"1200\" height=\"900\" loading=\"lazy\">\r\n      <div class=\"kpan-hero__dots\" role=\"tablist\" aria-label=\"Wyb\u00f3r slajdu\"><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<script>\r\n(function () {\r\n  var collage = document.querySelector('.kpan-hero__collage');\r\n  if (collage && !collage.dataset.kpanReveal) {\r\n    collage.dataset.kpanReveal = '1';\r\n    var reveal = function () { collage.classList.add('is-revealed'); };\r\n    if (!('IntersectionObserver' in window)) {\r\n      reveal();\r\n    } else {\r\n      var io = new IntersectionObserver(function (entries, obs) {\r\n        entries.forEach(function (e) {\r\n          if (e.isIntersecting) { reveal(); obs.disconnect(); }\r\n        });\r\n      }, { threshold: 0.25 });\r\n      io.observe(collage);\r\n    }\r\n  }\r\n})();\r\n(function () {\r\n  var slider = document.getElementById('kpanHeroSlider');\r\n  if (!slider || slider.dataset.kpanInit) return;\r\n  slider.dataset.kpanInit = '1';\r\n  var slides = slider.querySelectorAll('.kpan-hero__slide');\r\n  var dotsBox = slider.querySelector('.kpan-hero__dots');\r\n  var index = 0, timer = null, DELAY = 5000;\r\n  if (slides.length < 2) { if (dotsBox) dotsBox.style.display = 'none'; return; }\r\n  slides.forEach(function (s, i) {\r\n    var b = document.createElement('button');\r\n    b.className = 'kpan-hero__dot' + (i === 0 ? ' is-active' : '');\r\n    b.type = 'button';\r\n    b.setAttribute('role', 'tab');\r\n    b.setAttribute('aria-label', 'Slajd ' + (i + 1));\r\n    b.setAttribute('aria-selected', i === 0 ? 'true' : 'false');\r\n    b.addEventListener('click', function () { go(i); restart(); });\r\n    dotsBox.appendChild(b);\r\n  });\r\n  var dots = dotsBox.querySelectorAll('.kpan-hero__dot');\r\n  function go(i) {\r\n    index = (i + slides.length) % slides.length;\r\n    slides.forEach(function (s, k) { s.classList.toggle('is-active', k === index); });\r\n    dots.forEach(function (d, k) {\r\n      d.classList.toggle('is-active', k === index);\r\n      d.setAttribute('aria-selected', k === index ? 'true' : 'false');\r\n    });\r\n  }\r\n  function next() { go(index + 1); }\r\n  function start() { timer = setInterval(next, DELAY); }\r\n  function stop() { clearInterval(timer); }\r\n  function restart() { stop(); start(); }\r\n  slider.addEventListener('mouseenter', stop);\r\n  slider.addEventListener('mouseleave', start);\r\n  document.addEventListener('visibilitychange', function () {\r\n    document.hidden ? stop() : restart();\r\n  });\r\n  start();\r\n})();\r\n<\/script>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ded4a3f elementor-widget elementor-widget-html\" data-id=\"ded4a3f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA \u2014 PISALI O NAS (karuzela logotyp\u00f3w medi\u00f3w, granat)    -->\r\n<!-- Automatyczne przewijanie w p\u0119tli. 6 logotyp\u00f3w.               -->\r\n<!-- PE\u0141NA SZEROKO\u015a\u0106 (full-bleed).                                -->\r\n<!-- Do zmiany: adresy logotyp\u00f3w w .kpan-media__logo (src)        -->\r\n<!-- WA\u017bNE: drugi zestaw MUSI by\u0107 identyczn\u0105 kopi\u0105 pierwszego \u2014   -->\r\n<!-- to on domyka p\u0142ynn\u0105 p\u0119tl\u0119. Nie wstawiaj tu placeholder\u00f3w.    -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-media\">\r\n<style>\r\n.kpan-media *,\r\n.kpan-media *::before,\r\n.kpan-media *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-media {\r\n  font-family: 'Poppins', sans-serif;\r\n  background: #2A3B66;\r\n  padding: 52px 24px 60px;\r\n  overflow: hidden;\r\n  \/* PE\u0141NA SZEROKO\u015a\u0106 \u2014 wy\u0142amanie z kontenera Elementora (full-bleed) *\/\r\n  width: 100vw;\r\n  max-width: 100vw;\r\n  margin-left: calc(50% - 50vw);\r\n  margin-right: calc(50% - 50vw);\r\n}\r\n.kpan-media__inner {\r\n  max-width: 1400px;\r\n  margin: 0 auto;\r\n}\r\n.kpan-media__title {\r\n  text-align: center;\r\n  font-size: 19px;\r\n  font-weight: 500;\r\n  color: #FFFFFF;\r\n  letter-spacing: 0.01em;\r\n  margin-bottom: 40px;\r\n}\r\n.kpan-media__viewport {\r\n  position: relative;\r\n  overflow: hidden;\r\n  -webkit-mask-image: linear-gradient(90deg, transparent, #000 6%, #000 94%, transparent);\r\n  mask-image: linear-gradient(90deg, transparent, #000 6%, #000 94%, transparent);\r\n}\r\n.kpan-media__track {\r\n  display: flex;\r\n  width: max-content;\r\n  animation: kpanMediaScroll 38s linear infinite;\r\n}\r\n.kpan-media__viewport:hover .kpan-media__track { animation-play-state: paused; }\r\n.kpan-media__item {\r\n  flex: 0 0 auto;\r\n  width: calc(1400px \/ 5);\r\n  min-height: 128px;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  padding: 22px 26px;\r\n  background: transparent;\r\n  transition: background 0.28s ease;\r\n}\r\n.kpan-media__item:hover { background: #8453AC; }\r\n.kpan-media__logo {\r\n  display: block;\r\n  max-width: 100%;\r\n  width: auto;\r\n  height: auto;\r\n  max-height: 72px;\r\n  object-fit: contain;\r\n  filter: brightness(0) invert(1);\r\n  opacity: 0.92;\r\n  transition: opacity 0.28s ease, transform 0.28s ease;\r\n}\r\n.kpan-media__item:hover .kpan-media__logo {\r\n  opacity: 1;\r\n  transform: scale(1.04);\r\n}\r\n\/* logo z bia\u0142ym t\u0142em \u2014 usuni\u0119cie t\u0142a przez tryb mieszania (biel znika na granacie) *\/\r\n.kpan-media__logo--raw {\r\n  filter: none;\r\n  mix-blend-mode: screen;\r\n}\r\n@keyframes kpanMediaScroll {\r\n  from { transform: translateX(0); }\r\n  to   { transform: translateX(-50%); }\r\n}\r\n@media (max-width: 900px) {\r\n  .kpan-media__item { width: 33.333vw; min-height: 112px; padding: 18px; }\r\n  .kpan-media__logo { max-height: 62px; }\r\n  .kpan-media__track { animation-duration: 28s; }\r\n}\r\n@media (max-width: 520px) {\r\n  .kpan-media { padding: 40px 16px 46px; }\r\n  .kpan-media__item { width: 50vw; min-height: 96px; }\r\n  .kpan-media__logo { max-height: 52px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-media__track { animation: none; }\r\n  .kpan-media__item,\r\n  .kpan-media__logo { transition: none; }\r\n  .kpan-media__item:hover .kpan-media__logo { transform: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-media__inner\">\r\n  <p class=\"kpan-media__title\">Pisali o nas<\/p>\r\n  <div class=\"kpan-media__viewport\">\r\n    <div class=\"kpan-media__track\">\r\n      <!-- ZESTAW A \u2014 6 logotyp\u00f3w -->\r\n      <div class=\"kpan-media__item\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/1.png\" alt=\"Forbes\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/4.png\" alt=\"Wektor Biznesu\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/5.png\" alt=\"Gazeta Finansowa\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/2.png\" alt=\"Onet\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/3.png\" alt=\"Law Business Quality\" loading=\"lazy\"><\/div>\r\n      <!-- NOWE MIEJSCE NA LOGO \u2014 podmie\u0144 src i alt -->\r\n      <div class=\"kpan-media__item\"><img decoding=\"async\" class=\"kpan-media__logo kpan-media__logo--raw\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/08\/Enova-biale.png\" alt=\"enova 365\" loading=\"lazy\"><\/div>\r\n      <!-- ZESTAW B \u2014 DOK\u0141ADNA KOPIA ZESTAWU A (domyka p\u0142ynn\u0105 p\u0119tl\u0119, NIE USUWAJ) -->\r\n      <div class=\"kpan-media__item\" aria-hidden=\"true\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/1.png\" alt=\"\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\" aria-hidden=\"true\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/4.png\" alt=\"\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\" aria-hidden=\"true\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/5.png\" alt=\"\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\" aria-hidden=\"true\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/2.png\" alt=\"\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\" aria-hidden=\"true\"><img decoding=\"async\" class=\"kpan-media__logo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/03\/3.png\" alt=\"\" loading=\"lazy\"><\/div>\r\n      <div class=\"kpan-media__item\" aria-hidden=\"true\"><img decoding=\"async\" class=\"kpan-media__logo kpan-media__logo--raw\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/images.png\" alt=\"\" loading=\"lazy\"><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69c2d71 elementor-widget elementor-widget-html\" data-id=\"69c2d71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 3 \u2014 US\u0141UGI (6 kart linkuj\u0105cych do podstron)           -->\r\n<!-- T\u0142o bia\u0142e. Ka\u017cda karta linkuje do osobnego landingu us\u0142ugi.  -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-uslugi\">\r\n<style>\r\n.kpan-uslugi__card,\r\n.kpan-uslugi__card:hover,\r\n.kpan-uslugi__card:focus,\r\n.kpan-uslugi__card * { text-decoration: none; color: #142445; }\r\n.kpan-uslugi__card-link,\r\n.kpan-uslugi__card-link * { color: #8453AC; }\r\n.kpan-uslugi *,\r\n.kpan-uslugi *::before,\r\n.kpan-uslugi *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-uslugi { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-uslugi__inner { max-width: 1140px; margin: 0 auto; }\r\n.kpan-uslugi__header { max-width: 760px; margin: 0 auto 52px; text-align: center; }\r\n.kpan-uslugi__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-uslugi__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-uslugi__lead { font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n.kpan-uslugi__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; }\r\n.kpan-uslugi__card {\r\n  position: relative; display: flex; flex-direction: column;\r\n  background: #FFFFFF; border-radius: 20px; padding: 32px 28px 28px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.06); border: 1px solid #eceef8;\r\n  text-decoration: none; overflow: hidden;\r\n  transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-uslugi__card::before {\r\n  content: \"\"; position: absolute; top: 0; left: 0; right: 0; height: 4px;\r\n  background: linear-gradient(90deg, #8453AC, #142445);\r\n  transform: scaleX(0); transform-origin: left; transition: transform 0.25s ease;\r\n}\r\n.kpan-uslugi__card:hover { transform: translateY(-4px); box-shadow: 0 18px 50px rgba(132,83,172,0.14); }\r\n.kpan-uslugi__card:hover::before { transform: scaleX(1); }\r\n.kpan-uslugi__icon {\r\n  width: 56px; height: 56px; border-radius: 15px;\r\n  background: linear-gradient(135deg, rgba(132,83,172,0.16), rgba(210,217,253,0.5));\r\n  display: flex; align-items: center; justify-content: center; margin-bottom: 20px;\r\n}\r\n.kpan-uslugi__icon svg { width: 28px; height: 28px; stroke: #8453AC; fill: none; }\r\n.kpan-uslugi__card-title { font-size: 19px; font-weight: 700; line-height: 1.3; color: #142445; margin-bottom: 10px; }\r\n.kpan-uslugi__card-text { font-size: 14.5px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.7); margin-bottom: 18px; flex: 1; }\r\n.kpan-uslugi__card-link { display: inline-flex; align-items: center; gap: 8px; font-size: 14.5px; font-weight: 600; color: #8453AC; }\r\n.kpan-uslugi__card-link svg { width: 16px; height: 16px; stroke: #8453AC; stroke-width: 2.5; fill: none; transition: transform 0.2s ease; }\r\n.kpan-uslugi__card:hover .kpan-uslugi__card-link svg { transform: translateX(4px); }\r\n@media (max-width: 880px) { .kpan-uslugi__grid { grid-template-columns: repeat(2, 1fr); } }\r\n@media (max-width: 560px) { .kpan-uslugi__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-uslugi { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-uslugi__card, .kpan-uslugi__card::before, .kpan-uslugi__card-link svg { transition: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-uslugi__inner\">\r\n  <div class=\"kpan-uslugi__header kpan-anim\">\r\n    <span class=\"kpan-uslugi__eyebrow\">Nasze us\u0142ugi<\/span>\r\n    <h2 class=\"kpan-uslugi__h2\">Pe\u0142na obs\u0142uga firmy \u2014 ksi\u0119gowo\u015b\u0107, podatki i prawo w jednym miejscu<\/h2>\r\n    <p class=\"kpan-uslugi__lead\">Wybierz obszar, w kt\u00f3rym potrzebujesz wsparcia. Ka\u017cda us\u0142uga dzia\u0142a osobno, ale najwi\u0119cej zyskujesz, gdy \u0142\u0105czysz je w jednym zespole.<\/p>\r\n  <\/div>\r\n  <div class=\"kpan-uslugi__grid\">\r\n    <!-- ZMIE\u0143 href na docelowy adres podstrony, je\u015bli inny ni\u017c poni\u017cej -->\r\n    <a class=\"kpan-uslugi__card kpan-anim\" style=\"--d:0ms\" href=\"\/ksiegowosc\/\">\r\n<div class=\"kpan-uslugi__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><rect x=\"4\" y=\"2\" width=\"16\" height=\"20\" rx=\"2\"\/><rect x=\"7\" y=\"5\" width=\"10\" height=\"4\" rx=\"1\"\/><path d=\"M8 13h.01M12 13h.01M16 13h.01M8 17h.01M12 17h.01M16 17h.01\"\/><\/svg><\/div>\r\n      <div class=\"kpan-uslugi__card-title\">Ksi\u0119gowo\u015b\u0107<\/div>\r\n      <p class=\"kpan-uslugi__card-text\">Dedykowana ksi\u0119gowa i dost\u0119p do doradcy podatkowego w cenie. KPiR, rycza\u0142t i pe\u0142ne ksi\u0119gi handlowe dla ka\u017cdego rodzaju dzia\u0142alno\u015bci.<\/p>\r\n      <span class=\"kpan-uslugi__card-link\">Zobacz szczeg\u00f3\u0142y <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\r\n    <\/a>\r\n    <a class=\"kpan-uslugi__card kpan-anim\" style=\"--d:80ms\" href=\"\/doradztwo-podatkowe\/\">\r\n<div class=\"kpan-uslugi__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"9\" cy=\"7\" r=\"3\"\/><path d=\"M3 21v-1.5A4.5 4.5 0 0 1 7.5 15h3a4.5 4.5 0 0 1 4.5 4.5V21\"\/><path d=\"M14.5 3h6a1 1 0 0 1 1 1v5a1 1 0 0 1-1 1h-2l-2.5 2.2V10h-1.5a1 1 0 0 1-1-1V4a1 1 0 0 1 1-1z\"\/><path d=\"M17 6.5h2\"\/><\/svg><\/div>\r\n      <div class=\"kpan-uslugi__card-title\">Doradztwo podatkowe<\/div>\r\n      <p class=\"kpan-uslugi__card-text\">Legalne sposoby na obni\u017cenie podatk\u00f3w, analiza formy opodatkowania i reprezentacja przed organami skarbowymi.<\/p>\r\n      <span class=\"kpan-uslugi__card-link\">Zobacz szczeg\u00f3\u0142y <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\r\n    <\/a>\r\n    <a class=\"kpan-uslugi__card kpan-anim\" style=\"--d:160ms\" href=\"\/kadry-i-place\/\">\r\n<div class=\"kpan-uslugi__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"8\" cy=\"6\" r=\"2.6\"\/><path d=\"M3 14v-.5A3.5 3.5 0 0 1 6.5 10h3a3.5 3.5 0 0 1 3.5 3.5v.5\"\/><rect x=\"3\" y=\"16\" width=\"18\" height=\"6\" rx=\"1.6\"\/><path d=\"M17 19h1.5\"\/><path d=\"M16.5 4.5h4a1 1 0 0 1 1 1v3.5a1 1 0 0 1-1 1h-4a1 1 0 0 1-1-1V5.5a1 1 0 0 1 1-1z\"\/><\/svg><\/div>\r\n      <div class=\"kpan-uslugi__card-title\">Kadry i p\u0142ace<\/div>\r\n      <p class=\"kpan-uslugi__card-text\">Naliczanie wynagrodze\u0144, akta osobowe i rozliczenia z ZUS. Wyp\u0142aty na czas i zgodnie z przepisami, bez w\u0142asnego dzia\u0142u HR.<\/p>\r\n      <span class=\"kpan-uslugi__card-link\">Zobacz szczeg\u00f3\u0142y <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\r\n    <\/a>\r\n    <a class=\"kpan-uslugi__card kpan-anim\" style=\"--d:0ms\" href=\"\/cit-estonski\/\">\r\n<div class=\"kpan-uslugi__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 8.5c0-1.4 3.6-2.5 8-2.5s8 1.1 8 2.5-3.6 2.5-8 2.5-8-1.1-8-2.5z\"\/><path d=\"M3 8.5v7c0 1.4 3.6 2.5 8 2.5 1 0 2-.06 2.9-.17\"\/><path d=\"M19 8.5v4.2\"\/><path d=\"M17.5 16.5l2 2 3.5-3.8\"\/><path d=\"M3 12c0 1.4 3.6 2.5 8 2.5\"\/><\/svg><\/div>\r\n      <div class=\"kpan-uslugi__card-title\">CIT esto\u0144ski<\/div>\r\n      <p class=\"kpan-uslugi__card-text\">Model dla sp\u00f3\u0142ek kapita\u0142owych reinwestuj\u0105cych zysk \u2014 CIT p\u0142acisz dopiero przy wyp\u0142acie dywidendy, bez odr\u0119bnej ewidencji.<\/p>\r\n      <span class=\"kpan-uslugi__card-link\">Zobacz szczeg\u00f3\u0142y <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\r\n    <\/a>\r\n    <a class=\"kpan-uslugi__card kpan-anim\" style=\"--d:80ms\" href=\"\/fundacja-rodzinna\/\">\r\n<div class=\"kpan-uslugi__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2.5l7.5 3v6c0 4.6-3.1 7.6-7.5 9.5-4.4-1.9-7.5-4.9-7.5-9.5v-6z\"\/><circle cx=\"9.4\" cy=\"9.6\" r=\"1.7\"\/><circle cx=\"14.6\" cy=\"9.6\" r=\"1.7\"\/><path d=\"M6.6 15.6a2.9 2.9 0 0 1 2.8-2.4h.1a2.9 2.9 0 0 1 2.8 2.4\"\/><path d=\"M12.1 15.6a2.9 2.9 0 0 1 2.7-2.4 2.9 2.9 0 0 1 2.7 2.4\"\/><\/svg><\/div>\r\n      <div class=\"kpan-uslugi__card-title\">Fundacja rodzinna<\/div>\r\n      <p class=\"kpan-uslugi__card-text\">Narz\u0119dzie do ochrony maj\u0105tku i planowania sukcesji \u2014 zabezpiecz dorobek \u017cycia i zapewnij ci\u0105g\u0142o\u015b\u0107 firmy przez pokolenia.<\/p>\r\n      <span class=\"kpan-uslugi__card-link\">Zobacz szczeg\u00f3\u0142y <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\r\n    <\/a>\r\n    <a class=\"kpan-uslugi__card kpan-anim\" style=\"--d:160ms\" href=\"\/zakladanie-spolek\/\">\r\n<div class=\"kpan-uslugi__icon\"><svg viewBox=\"0 0 24 24\" stroke-width=\"1.9\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 20h7V8.5L6.5 6 3 8.5z\"\/><path d=\"M5.5 11h2M5.5 14.5h2\"\/><path d=\"M14 20h7V6.5L17.5 4 14 6.5z\"\/><path d=\"M16.5 9h2M16.5 12.5h2M16.5 16h2\"\/><path d=\"M10.4 13.6h3.2\"\/><path d=\"M12.4 12.2l1.4 1.4-1.4 1.4\"\/><\/svg><\/div>      <div class=\"kpan-uslugi__card-title\">Zak\u0142adanie i przekszta\u0142canie sp\u00f3\u0142ek<\/div>\r\n      <p class=\"kpan-uslugi__card-text\">Pomagamy przej\u015b\u0107 ca\u0142y proces rejestracji dzia\u0142alno\u015bci lub sp\u00f3\u0142ki oraz bezpiecznie przekszta\u0142ci\u0107 istniej\u0105c\u0105 firm\u0119.<\/p>\r\n      <span class=\"kpan-uslugi__card-link\">Zobacz szczeg\u00f3\u0142y <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\r\n    <\/a>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2da9c21 elementor-widget elementor-widget-html\" data-id=\"2da9c21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 4 \u2014 SYNERGIA (przewaga: ksi\u0119gowo\u015b\u0107 + doradztwo)       -->\r\n<!-- T\u0142o lawendowe. 2 kolumny: tekst + kola\u017c 3 zdj\u0119\u0107.             -->\r\n<!-- Zdj\u0119cia pojawiaj\u0105 si\u0119 sekwencyjnie: prawe g\u00f3rne -> du\u017ce lewe -->\r\n<!-- -> prawe dolne (jak w sekcji 1).                             -->\r\n<!-- Do zmiany: adresy zdj\u0119\u0107 w .kpan-synergia__ct img (src)       -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-synergia\">\r\n<style>\r\n.kpan-synergia *,\r\n.kpan-synergia *::before,\r\n.kpan-synergia *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-synergia {\r\n  font-family: 'Poppins', sans-serif; position: relative; overflow: hidden;\r\n  background: #F3F4FC; padding: 92px 24px; color: #142445;\r\n}\r\n.kpan-synergia::before {\r\n  content: \"\"; position: absolute; top: -140px; left: -120px; width: 460px; height: 460px;\r\n  background: radial-gradient(circle, rgba(132,83,172,0.10), rgba(132,83,172,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-synergia__inner {\r\n  position: relative; z-index: 1; max-width: 1140px; margin: 0 auto;\r\n  display: grid; grid-template-columns: 1fr 1fr; gap: 56px; align-items: center;\r\n}\r\n.kpan-synergia__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n  box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-synergia__h2 {\r\n  font-size: clamp(24px, 3.2vw, 40px); font-weight: 700; line-height: 1.16;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 18px;\r\n}\r\n.kpan-synergia__lead { font-size: 16.5px; font-weight: 400; line-height: 1.66; color: rgba(20,36,69,0.74); margin-bottom: 28px; }\r\n.kpan-synergia__lead strong { color: #142445; font-weight: 600; }\r\n.kpan-synergia__list { list-style: none; display: flex; flex-direction: column; gap: 18px; margin-bottom: 32px; }\r\n.kpan-synergia__item { display: flex; gap: 14px; align-items: flex-start; }\r\n.kpan-synergia__item-icon {\r\n  flex: 0 0 auto; width: 42px; height: 42px; border-radius: 12px;\r\n  background: linear-gradient(135deg, #8453AC, #142445);\r\n  display: flex; align-items: center; justify-content: center;\r\n}\r\n.kpan-synergia__item-icon svg { width: 21px; height: 21px; stroke: #FFFFFF; stroke-width: 2; fill: none; }\r\n.kpan-synergia__item-title { font-size: 16.5px; font-weight: 600; color: #142445; margin-bottom: 4px; }\r\n.kpan-synergia__item-text { font-size: 14.5px; font-weight: 400; line-height: 1.55; color: rgba(20,36,69,0.7); }\r\n.kpan-synergia__cta {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 16px; font-weight: 600; text-decoration: none; padding: 16px 38px; border-radius: 12px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-synergia__cta:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); }\r\n.kpan-synergia__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n.kpan-synergia__cta,\r\n.kpan-synergia__cta:hover,\r\n.kpan-synergia__cta:focus,\r\n.kpan-synergia__cta:active,\r\n.kpan-synergia__cta:visited {\r\n  color: #FFFFFF !important;\r\n  text-decoration: none !important;\r\n  background: linear-gradient(135deg, #8453AC, #142445) !important;\r\n}\r\n.kpan-synergia__cta:hover svg,\r\n.kpan-synergia__cta:focus svg,\r\n.kpan-synergia__cta:active svg {\r\n  stroke: #EDF2F9 !important;\r\n}\r\n.kpan-synergia__cta:hover { color: #EDF2F9 !important; }\r\n\/* ===== KOLA\u017b 3 ZDJ\u0118\u0106 (du\u017ce po lewej + 2 po prawej), bez t\u0142a ===== *\/\r\n.kpan-synergia__media { position: relative; }\r\n.kpan-synergia__collage {\r\n  position: relative; z-index: 1;\r\n  display: grid;\r\n  grid-template-columns: 1.25fr 1fr;\r\n  grid-template-rows: 1fr 1fr;\r\n  gap: 16px;\r\n  aspect-ratio: 1 \/ 1;\r\n}\r\n.kpan-synergia__ct {\r\n  position: relative; overflow: hidden;\r\n  border-radius: 22px;\r\n  background: #D2D9FD;\r\n  box-shadow: 0 18px 44px rgba(20,36,69,0.14);\r\n  \/* start-stan dla sekwencyjnego pojawiania si\u0119 (jak w sekcji 1) *\/\r\n  opacity: 0;\r\n  transform: translateY(14px) scale(0.98);\r\n  transition: opacity 0.9s ease, transform 0.9s cubic-bezier(0.16,1,0.3,1);\r\n}\r\n.kpan-synergia__collage.is-revealed .kpan-synergia__ct { opacity: 1; transform: none; }\r\n.kpan-synergia__ct img {\r\n  position: absolute; inset: 0;\r\n  width: 100% !important; height: 100% !important; max-width: none !important;\r\n  object-fit: cover !important; object-position: center center;\r\n  display: block !important; margin: 0 !important; border: 0 !important; border-radius: 0 !important;\r\n}\r\n\/* du\u017ce zdj\u0119cie: lewa kolumna, oba wiersze *\/\r\n.kpan-synergia__ct--main { grid-column: 1; grid-row: 1 \/ 3; }\r\n\/* dwa mniejsze: prawa kolumna, wiersz 1 i 2 *\/\r\n.kpan-synergia__ct--s1 { grid-column: 2; grid-row: 1; }\r\n.kpan-synergia__ct--s2 { grid-column: 2; grid-row: 2; }\r\n\/* kolejno\u015b\u0107 pojawiania si\u0119: prawe g\u00f3rne (s1) -> du\u017ce lewe (main) -> prawe dolne (s2) *\/\r\n.kpan-synergia__collage.is-revealed .kpan-synergia__ct { transition-delay: calc(var(--seq, 0) * 220ms); }\r\n.kpan-synergia__ct--s1   { --seq: 0; }\r\n.kpan-synergia__ct--main { --seq: 1; }\r\n.kpan-synergia__ct--s2   { --seq: 2; }\r\n@media (max-width: 860px) {\r\n  .kpan-synergia__inner { grid-template-columns: 1fr; gap: 44px; }\r\n  \/* kola\u017c wy\u015brodkowany na tablecie *\/\r\n  .kpan-synergia__media { order: -1; max-width: 520px; width: 100%; margin-left: auto; margin-right: auto; }\r\n  \/* przycisk wy\u015brodkowany na tablecie *\/\r\n  .kpan-synergia__cta { margin-left: auto; margin-right: auto; }\r\n  .kpan-synergia__content { display: flex; flex-direction: column; }\r\n  .kpan-synergia__cta { align-self: center; }\r\n}\r\n@media (max-width: 480px) {\r\n  .kpan-synergia { padding: 68px 16px; }\r\n  .kpan-synergia__collage { gap: 12px; }\r\n  \/* mniejszy przycisk CTA na telefonie *\/\r\n  .kpan-synergia__cta { font-size: 14.5px; padding: 13px 22px; gap: 8px; border-radius: 11px; }\r\n  .kpan-synergia__cta svg { width: 16px; height: 16px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-synergia__cta { transition: none; }\r\n  .kpan-synergia__ct { opacity: 1 !important; transform: none !important; transition: none !important; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-synergia__inner\">\r\n  <div class=\"kpan-synergia__content kpan-anim\">\r\n    <span class=\"kpan-synergia__eyebrow\">Stabilny rozw\u00f3j firmy<\/span>\r\n    <h2 class=\"kpan-synergia__h2\">Synergia ksi\u0119gowo\u015bci i doradztwa podatkowego<\/h2>\r\n    <p class=\"kpan-synergia__lead\">\r\n      Gdy ksi\u0119gowo\u015b\u0107 i doradztwo dzia\u0142aj\u0105 w jednym zespole, <strong>nie t\u0142umaczysz wszystkiego\r\n      od nowa<\/strong>. Prawnik i doradca maj\u0105 pe\u0142ny wgl\u0105d w sytuacj\u0119 Twojej firmy \u2014 i to oni,\r\n      a nie Ty, reprezentuj\u0105 Ci\u0119 przed Urz\u0119dem Skarbowym, ZUS-em i s\u0105dem administracyjnym.\r\n    <\/p>\r\n    <ul class=\"kpan-synergia__list\">\r\n      <li class=\"kpan-synergia__item\">\r\n        <span class=\"kpan-synergia__item-icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 4v14\"\/><path d=\"M6 12l6 6 6-6\"\/><\/svg><\/span>\r\n        <div>\r\n          <div class=\"kpan-synergia__item-title\">Obni\u017cenie podatk\u00f3w<\/div>\r\n          <div class=\"kpan-synergia__item-text\">Legalne sposoby na optymalizacj\u0119, w tym CIT esto\u0144ski \u2014 nawet do 0% bie\u017c\u0105cego podatku przy reinwestowaniu zysku.<\/div>\r\n        <\/div>\r\n      <\/li>\r\n      <li class=\"kpan-synergia__item\">\r\n        <span class=\"kpan-synergia__item-icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 3l8 4v6c0 5-3.5 8-8 10-4.5-2-8-5-8-10V7z\"\/><path d=\"M9 12l2 2 4-4\"\/><\/svg><\/span>\r\n        <div>\r\n          <div class=\"kpan-synergia__item-title\">Ochrona maj\u0105tku prywatnego<\/div>\r\n          <div class=\"kpan-synergia__item-text\">Dzi\u0119ki po\u0142\u0105czeniu doradztwa podatkowego, prawnego i ksi\u0119gowo\u015bci w jednym miejscu chronimy to, co prywatne, przed ryzykiem firmowym.<\/div>\r\n        <\/div>\r\n      <\/li>\r\n    <\/ul>\r\n    <a class=\"kpan-synergia__cta\" href=\"#kpan-kontakt\">Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119\r\n      <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n    <\/a>\r\n  <\/div>\r\n  <div class=\"kpan-synergia__media kpan-anim\" style=\"--d:120ms\">\r\n    <!-- ZDJ\u0118CIA: doradcy \/ zesp\u00f3\u0142 KPAN \u2014 du\u017ce pionowe po lewej + 2 mniejsze po prawej. -->\r\n    <div class=\"kpan-synergia__collage\" aria-label=\"Zesp\u00f3\u0142 i doradcy KPAN\">\r\n      <div class=\"kpan-synergia__ct kpan-synergia__ct--main\">\r\n        <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/1-1-scaled.png\" alt=\"Doradca podatkowy KPAN podczas konsultacji z klientem\" width=\"900\" height=\"1200\" loading=\"lazy\">\r\n      <\/div>\r\n      <div class=\"kpan-synergia__ct kpan-synergia__ct--s1\">\r\n        <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/2-1-scaled.png\" alt=\"Zesp\u00f3\u0142 KPAN podczas oficjalnego spotkania\" width=\"800\" height=\"600\" loading=\"lazy\">\r\n      <\/div>\r\n      <div class=\"kpan-synergia__ct kpan-synergia__ct--s2\">\r\n        <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/3-1-scaled.png\" alt=\"Doradca KPAN przy pracy nad rozliczeniami\" width=\"800\" height=\"600\" loading=\"lazy\">\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<script>\r\n(function () {\r\n  \/\/ Sekwencyjne pojawianie si\u0119 kola\u017cu (jak w sekcji 1)\r\n  var collage = document.querySelector('.kpan-synergia__collage');\r\n  if (!collage || collage.dataset.kpanReveal) return;\r\n  collage.dataset.kpanReveal = '1';\r\n  var reveal = function () { collage.classList.add('is-revealed'); };\r\n  if (!('IntersectionObserver' in window)) { reveal(); return; }\r\n  var io = new IntersectionObserver(function (entries, obs) {\r\n    entries.forEach(function (e) {\r\n      if (e.isIntersecting) { reveal(); obs.disconnect(); }\r\n    });\r\n  }, { threshold: 0.25 });\r\n  io.observe(collage);\r\n})();\r\n<\/script>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-925a80e elementor-widget elementor-widget-html\" data-id=\"925a80e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 5 \u2014 CO ZYSKUJESZ (wi\u0119cej ni\u017c ksi\u0119gowo\u015b\u0107)              -->\r\n<!-- T\u0142o bia\u0142e. 6 kart korzy\u015bci.                                  -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-zyskujesz\">\r\n<style>\r\n.kpan-zyskujesz *,\r\n.kpan-zyskujesz *::before,\r\n.kpan-zyskujesz *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-zyskujesz { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-zyskujesz__inner { max-width: 1140px; margin: 0 auto; }\r\n.kpan-zyskujesz__header { max-width: 760px; margin: 0 auto 52px; text-align: center; }\r\n.kpan-zyskujesz__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-zyskujesz__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-zyskujesz__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 22px; }\r\n.kpan-zyskujesz__card {\r\n  background: #F3F4FC; border-radius: 20px; padding: 30px 28px;\r\n  border: 1px solid #eceef8;\r\n  transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-zyskujesz__card:hover { transform: translateY(-4px); box-shadow: 0 18px 50px rgba(132,83,172,0.14); }\r\n.kpan-zyskujesz__icon {\r\n  width: 50px; height: 50px; border-radius: 13px; margin-bottom: 18px;\r\n  background: #FFFFFF; display: flex; align-items: center; justify-content: center;\r\n  box-shadow: 0 6px 18px rgba(20,36,69,0.06);\r\n}\r\n.kpan-zyskujesz__icon svg { width: 25px; height: 25px; stroke: #8453AC; stroke-width: 1.9; fill: none; }\r\n.kpan-zyskujesz__card-title { font-size: 17px; font-weight: 700; color: #142445; margin-bottom: 10px; line-height: 1.3; }\r\n.kpan-zyskujesz__card-text { font-size: 14.5px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n@media (max-width: 880px) { .kpan-zyskujesz__grid { grid-template-columns: repeat(2, 1fr); } }\r\n@media (max-width: 560px) { .kpan-zyskujesz__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-zyskujesz { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-zyskujesz__card { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-zyskujesz__inner\">\r\n  <div class=\"kpan-zyskujesz__header kpan-anim\">\r\n    <span class=\"kpan-zyskujesz__eyebrow\">Wi\u0119cej ni\u017c ksi\u0119gowo\u015b\u0107<\/span>\r\n    <h2 class=\"kpan-zyskujesz__h2\">Co zyskujesz, wybieraj\u0105c KPAN<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-zyskujesz__grid\">\r\n    <div class=\"kpan-zyskujesz__card kpan-anim\" style=\"--d:0ms\">\r\n<div class=\"kpan-zyskujesz__icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"8.5\" cy=\"7\" r=\"3\"\/><path d=\"M2.5 20v-1.2A4.3 4.3 0 0 1 6.8 14.5h3.4a4.3 4.3 0 0 1 4.3 4.3V20\"\/><path d=\"M14.5 3h6a1 1 0 0 1 1 1v4.6a1 1 0 0 1-1 1h-2.2l-2.4 2.1V9.6h-1.4a1 1 0 0 1-1-1V4a1 1 0 0 1 1-1z\"\/><\/svg><\/div>\r\n      <div class=\"kpan-zyskujesz__card-title\">Bezp\u0142atny doradca biznesowy<\/div>\r\n      <p class=\"kpan-zyskujesz__card-text\">Sta\u0142e wsparcie na ka\u017cdym etapie rozwoju firmy. Doradca odpowiada na pytania i pomaga planowa\u0107 \u2014 wsparcie, kt\u00f3re zwykle kosztuje tysi\u0105ce, masz w pakiecie.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-zyskujesz__card kpan-anim\" style=\"--d:90ms\">\r\n<div class=\"kpan-zyskujesz__icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 3h12.5a1.5 1.5 0 0 1 1.5 1.5V21H6.5A1.5 1.5 0 0 1 5 19.5z\"\/><path d=\"M5 17.5h14\"\/><path d=\"M19 7h2M19 11h2M19 15h2\"\/><path d=\"M9 8h6\"\/><path d=\"M9 12h4\"\/><\/svg><\/div>\r\n      <div class=\"kpan-zyskujesz__card-title\">Bran\u017cowa ksi\u0119gowo\u015b\u0107<\/div>\r\n      <p class=\"kpan-zyskujesz__card-text\">Dedykowana ksi\u0119gowa, kt\u00f3ra zna specyfik\u0119 Twojej bran\u017cy i \u015bledzi zmiany w przepisach dotycz\u0105cych danej dzia\u0142alno\u015bci.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-zyskujesz__card kpan-anim\" style=\"--d:180ms\">\r\n<div class=\"kpan-zyskujesz__icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2.5l7.5 3v6c0 4.6-3.1 7.6-7.5 9.5-4.4-1.9-7.5-4.9-7.5-9.5v-6z\"\/><circle cx=\"9.8\" cy=\"9.6\" r=\"1.2\"\/><circle cx=\"14.2\" cy=\"14\" r=\"1.2\"\/><path d=\"M15 9l-6 5.6\"\/><\/svg><\/div>\r\n      <div class=\"kpan-zyskujesz__card-title\">Zaawansowane rozwi\u0105zania podatkowe<\/div>\r\n      <p class=\"kpan-zyskujesz__card-text\">CIT esto\u0144ski, fundacje rodzinne i struktury holdingowe pozwalaj\u0105 p\u0142aci\u0107 mniej i chroni\u0107 maj\u0105tek.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-zyskujesz__card kpan-anim\" style=\"--d:0ms\">\r\n<div class=\"kpan-zyskujesz__icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"8\" r=\"2.8\"\/><path d=\"M7.5 19v-1a4.5 4.5 0 0 1 4.5-4.5A4.5 4.5 0 0 1 16.5 18v1\"\/><circle cx=\"4.8\" cy=\"10.5\" r=\"2.1\"\/><path d=\"M1.5 18.5v-.8A3.3 3.3 0 0 1 4.8 14.4h.5\"\/><circle cx=\"19.2\" cy=\"10.5\" r=\"2.1\"\/><path d=\"M22.5 18.5v-.8a3.3 3.3 0 0 0-3.3-3.3h-.5\"\/><\/svg><\/div>\r\n      <div class=\"kpan-zyskujesz__card-title\">Zesp\u00f3\u0142 ekspert\u00f3w<\/div>\r\n      <p class=\"kpan-zyskujesz__card-text\">W razie nieobecno\u015bci ksi\u0119gowej zapewniamy zast\u0119pstwo, a w trudniejszych sprawach \u2014 dost\u0119p do konsultacji z prawnikiem.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-zyskujesz__card kpan-anim\" style=\"--d:90ms\">\r\n<div class=\"kpan-zyskujesz__icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 4.5V21\"\/><path d=\"M7 21h10\"\/><path d=\"M4 8h16\"\/><path d=\"M12 4.5a1.4 1.4 0 1 0 0-.1z\"\/><path d=\"M4 8l-2.2 5a2.6 2.6 0 0 0 4.4 0z\"\/><path d=\"M20 8l-2.2 5a2.6 2.6 0 0 0 4.4 0z\"\/><\/svg><\/div>\r\n      <div class=\"kpan-zyskujesz__card-title\">Zintegrowana obs\u0142uga <br>prawno-ksi\u0119gowa<\/div>\r\n      <p class=\"kpan-zyskujesz__card-text\">Prawnik ma pe\u0142ny wgl\u0105d w sytuacj\u0119 Twojej firmy \u2014 dzi\u0119ki czemu nie musisz t\u0142umaczy\u0107 wszystkiego od nowa.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-zyskujesz__card kpan-anim\" style=\"--d:180ms\">\r\n<div class=\"kpan-zyskujesz__icon\"><svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M6.5 16.5a3.5 3.5 0 0 1-.3-6.99A5 5 0 0 1 16 9.2a3.65 3.65 0 0 1 1.6 6.98\"\/><path d=\"M12 12.5V21\"\/><path d=\"M9 18l3 3 3-3\"\/><\/svg><\/div>      <div class=\"kpan-zyskujesz__card-title\">Nowoczesna obs\u0142uga online<\/div>\r\n      <p class=\"kpan-zyskujesz__card-text\">Wszystkie sprawy za\u0142atwiasz zdalnie, bez wizyty w biurze. Obs\u0142ugujemy firmy z ca\u0142ej Polski dzi\u0119ki e-obiegowi dokument\u00f3w.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6daa50 elementor-widget elementor-widget-html\" data-id=\"c6daa50\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 6 \u2014 JAK ZACZ\u0104\u0106 WSP\u00d3\u0141PRAC\u0118 (4 kroki)                   -->\r\n<!-- T\u0142o lawendowe. Bez linii \u0142\u0105cz\u0105cej kroki.                     -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-proces\">\r\n<style>\r\n.kpan-proces *,\r\n.kpan-proces *::before,\r\n.kpan-proces *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-proces { font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445; }\r\n.kpan-proces__inner { max-width: 1140px; margin: 0 auto; }\r\n.kpan-proces__header { text-align: center; margin-bottom: 56px; }\r\n.kpan-proces__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px; box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-proces__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-proces__grid { position: relative; display: grid; grid-template-columns: repeat(4, 1fr); gap: 26px; }\r\n.kpan-proces__card {\r\n  position: relative; z-index: 1; background: #F3F4FC; border-radius: 20px;\r\n  padding: 0 22px 32px; text-align: center;\r\n}\r\n.kpan-proces__num {\r\n  display: inline-flex; align-items: center; justify-content: center;\r\n  width: 76px; height: 76px; border-radius: 22px; margin-bottom: 22px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 30px; font-weight: 700;\r\n  box-shadow: 0 14px 32px rgba(132,83,172,0.3);\r\n}\r\n.kpan-proces__card-title { font-size: 18px; font-weight: 600; line-height: 1.3; color: #142445; margin-bottom: 10px; }\r\n.kpan-proces__card-text { font-size: 14.5px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.7); }\r\n.kpan-proces__cta-wrap { margin-top: 52px; text-align: center; }\r\n.kpan-proces__cta {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-size: 16px; font-weight: 600; text-decoration: none; padding: 16px 38px; border-radius: 12px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-proces__cta:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); }\r\n.kpan-proces__cta svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n@media (max-width: 900px) {\r\n  .kpan-proces__grid { grid-template-columns: repeat(2, 1fr); gap: 36px 26px; }\r\n}\r\n@media (max-width: 560px) { .kpan-proces__grid { grid-template-columns: 1fr; gap: 32px; } }\r\n@media (max-width: 480px) { .kpan-proces { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-proces__cta { transition: none; } }\r\n.kpan-proces__cta,\r\n.kpan-proces__cta:hover,\r\n.kpan-proces__cta:focus,\r\n.kpan-proces__cta:active,\r\n.kpan-proces__cta:visited {\r\n  color: #FFFFFF !important;\r\n  text-decoration: none !important;\r\n  background: linear-gradient(135deg, #8453AC, #142445) !important;\r\n}\r\n.kpan-proces__cta svg,\r\n.kpan-proces__cta:hover svg,\r\n.kpan-proces__cta:focus svg,\r\n.kpan-proces__cta:active svg {\r\n  stroke: #FFFFFF !important;\r\n  opacity: 1 !important;\r\n}\r\n\/* \u0142amanie nag\u0142\u00f3wka tylko na telefonie *\/\r\n.kpan-proces__br-mobile { display: none; }\r\n@media (max-width: 480px) {\r\n  .kpan-proces__br-mobile { display: inline; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-proces__inner\">\r\n  <div class=\"kpan-proces__header kpan-anim\">\r\n    <span class=\"kpan-proces__eyebrow\">Jak zacz\u0105\u0107<\/span>\r\n    <h2 class=\"kpan-proces__h2\">Wsp\u00f3\u0142praca z KPAN <br class=\"kpan-proces__br-mobile\">w 4 krokach<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-proces__grid\">\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-proces__num\">1<\/div>\r\n      <div class=\"kpan-proces__card-title\">Zostawiasz kontakt<\/div>\r\n      <p class=\"kpan-proces__card-text\">Umawiamy bezp\u0142atn\u0105 konsultacj\u0119. Doradca biznesowy oddzwania, \u017ceby ustali\u0107, czy i jak mo\u017cemy pom\u00f3c Twojej firmie.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-proces__num\">2<\/div>\r\n      <div class=\"kpan-proces__card-title\">Poznajemy firm\u0119<\/div>\r\n      <p class=\"kpan-proces__card-text\">Sprawdzamy form\u0119 dzia\u0142alno\u015bci, bran\u017c\u0119, skal\u0119 i potrzeby \u2014 ksi\u0119gowe, podatkowe i kadrowe \u2014 by dobra\u0107 zakres obs\u0142ugi pod Tw\u00f3j biznes.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-proces__num\">3<\/div>\r\n      <div class=\"kpan-proces__card-title\">Przejmujemy obs\u0142ug\u0119<\/div>\r\n      <p class=\"kpan-proces__card-text\">Dostajesz dedykowany zesp\u00f3\u0142 i ustawiamy zdalny obieg dokument\u00f3w. Porz\u0105dkujemy procesy i przejmujemy formalno\u015bci.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-proces__card kpan-anim\" style=\"--d:270ms\">\r\n      <div class=\"kpan-proces__num\">4<\/div>\r\n      <div class=\"kpan-proces__card-title\">Wspieramy na bie\u017c\u0105co<\/div>\r\n      <p class=\"kpan-proces__card-text\">Poza ksi\u0119gowaniem doradzamy w podatkach, reprezentujemy przed US i ZUS oraz pomagamy w optymalizacji i ochronie maj\u0105tku.<\/p>\r\n    <\/div>\r\n  <\/div>\r\n  <div class=\"kpan-proces__cta-wrap\">\r\n    <a class=\"kpan-proces__cta\" href=\"#kpan-kontakt\">Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119\r\n      <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n    <\/a>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e623a38 elementor-widget elementor-widget-html\" data-id=\"e623a38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 7 \u2014 DORADCY (eksperci, numery KIDP)                   -->\r\n<!-- T\u0142o bia\u0142e. Podmie\u0144 placeholdery zdj\u0119\u0107.                       -->\r\n<!-- Kolejno\u015b\u0107: Nowak, Michalski, Cyra\u0144ska, Bryl, Maksimiuk, NOWY -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-doradcy\">\r\n<style>\r\n.kpan-doradcy *,\r\n.kpan-doradcy *::before,\r\n.kpan-doradcy *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-doradcy { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-doradcy__inner { max-width: 1320px; margin: 0 auto; }\r\n.kpan-doradcy__header { max-width: 760px; margin: 0 auto 52px; text-align: center; }\r\n.kpan-doradcy__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-doradcy__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-doradcy__lead { font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n.kpan-doradcy__grid { display: grid; grid-template-columns: repeat(6, 1fr); gap: 18px; }\r\n.kpan-doradcy__card {\r\n  background: #FFFFFF; border-radius: 20px; padding: 14px 14px 20px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.07); border: 1px solid #eceef8;\r\n  transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n.kpan-doradcy__card:hover { transform: translateY(-5px); box-shadow: 0 22px 56px rgba(132,83,172,0.16); }\r\n.kpan-doradcy__media {\r\n  position: relative;\r\n  margin-bottom: 14px;\r\n  border-radius: 16px;\r\n  overflow: hidden;\r\n}\r\n.kpan-doradcy__photo {\r\n  width: 100%;\r\n  height: auto;\r\n  aspect-ratio: 1 \/ 1;\r\n  object-fit: cover;\r\n  border-radius: 16px !important;\r\n  overflow: hidden;\r\n  clip-path: inset(0 round 16px);\r\n  background: #D2D9FD;\r\n  display: block;\r\n}\r\n.kpan-doradcy__badge {\r\n  position: absolute; left: 8px; bottom: 8px;\r\n  background: rgba(20,36,69,0.88); color: #FFFFFF;\r\n  font-size: 9.5px; font-weight: 600; letter-spacing: 0.01em;\r\n  padding: 5px 9px; border-radius: 100px; backdrop-filter: blur(4px);\r\n}\r\n.kpan-doradcy__name { font-size: 15.5px; font-weight: 700; line-height: 1.25; color: #142445; margin-bottom: 7px; }\r\n.kpan-doradcy__kidp {\r\n  display: inline-flex; align-items: center; gap: 5px;\r\n  font-size: 11px; font-weight: 600; color: #8453AC;\r\n  background: #F3F4FC; padding: 4px 9px; border-radius: 7px; margin-bottom: 11px;\r\n}\r\n.kpan-doradcy__kidp::before { content: \"\"; width: 6px; height: 6px; border-radius: 50%; background: #8453AC; }\r\n.kpan-doradcy__spec { font-size: 12.5px; font-weight: 400; line-height: 1.55; color: rgba(20,36,69,0.72); }\r\n@media (max-width: 1200px) { .kpan-doradcy__grid { grid-template-columns: repeat(3, 1fr); } }\r\n@media (max-width: 760px) { .kpan-doradcy__grid { grid-template-columns: repeat(2, 1fr); } }\r\n@media (max-width: 520px) { .kpan-doradcy__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-doradcy { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-doradcy__card { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-doradcy__inner\">\r\n  <div class=\"kpan-doradcy__header kpan-anim\">\r\n    <span class=\"kpan-doradcy__eyebrow\">Nasi eksperci<\/span>\r\n    <h2 class=\"kpan-doradcy__h2\">Licencjonowani doradcy podatkowi (KIDP)<\/h2>\r\n    <p class=\"kpan-doradcy__lead\">\r\n      Za zespo\u0142em ponad 100 specjalist\u00f3w stoj\u0105 doradcy z numerem wpisu na li\u015bcie Krajowej Izby\r\n      Doradc\u00f3w Podatkowych \u2014 mo\u017cesz go zweryfikowa\u0107 w publicznym rejestrze.\r\n    <\/p>\r\n  <\/div>\r\n  <div class=\"kpan-doradcy__grid\">\r\n    <!-- ZDJ\u0118CIE: Andrzej Nowak \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:0ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/08\/3.jpg\" alt=\"Andrzej Nowak \u2014 doradca podatkowy, prezes zarz\u0105du KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca podatkowy<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Andrzej Nowak<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 10874<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Prezes zarz\u0105du KPAN i uznany doradca podatkowy z ponad 20-letnim do\u015bwiadczeniem w us\u0142ugach ksi\u0119gowych i podatkowych. Wspiera rozw\u00f3j przedsi\u0119biorc\u00f3w, szczeg\u00f3lnie w bran\u017cy nieruchomo\u015bci.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Wojciech Michalski \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:90ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/08\/5.jpg\" alt=\"Wojciech Michalski \u2014 doradca podatkowy i agent celny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Agent celny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Wojciech Michalski<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14433<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Sp\u00f3\u0142ki i JDG, interpretacje podatkowe, wnioski o WIS, opodatkowanie nieruchomo\u015bci i rycza\u0142t. \u0141\u0105czy wiedz\u0119 prawnopodatkow\u0105 z praktyk\u0105 ksi\u0119gow\u0105.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Justyna Cyra\u0144ska \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:180ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/08\/2.jpg\" alt=\"Justyna Cyra\u0144ska \u2014 doradca podatkowy i radca prawny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Radca prawny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Justyna Cyra\u0144ska<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14901<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Reprezentacja przed organami podatkowymi i s\u0105dami wszystkich instancji. Optymalizacja dzia\u0142alno\u015bci gospodarczej i praktyka s\u0105dowa.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Dawid Bryl \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:270ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/08\/6.jpg\" alt=\"Dawid Bryl \u2014 doradca podatkowy w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca podatkowy<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Dawid Bryl<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 14646<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Specjalista od VAT i skutk\u00f3w podatkowych dzia\u0142a\u0144 gospodarczych. By\u0142y konsultant Krajowej Informacji Skarbowej \u2014 zna perspektyw\u0119 skarb\u00f3wki i biznesu.<\/p>\r\n    <\/div>\r\n    <!-- ZDJ\u0118CIE: Dorota Maksimiuk \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n    <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:360ms\">\r\n      <div class=\"kpan-doradcy__media\">\r\n        <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/08\/1.jpg\" alt=\"Dorota Maksimiuk \u2014 doradca podatkowy i radca prawny w KPAN\" width=\"800\" height=\"800\" loading=\"lazy\">\r\n        <span class=\"kpan-doradcy__badge\">Doradca \u00b7 Radca prawny<\/span>\r\n      <\/div>\r\n      <h3 class=\"kpan-doradcy__name\">Dorota Maksimiuk<\/h3>\r\n      <span class=\"kpan-doradcy__kidp\">KIDP nr 15072<\/span>\r\n      <p class=\"kpan-doradcy__spec\">Kompleksowa obs\u0142uga podmiot\u00f3w gospodarczych. Radca prawny po studiach podyplomowych z prawa podatkowego (SGH), z uprawnieniami samodzielnej ksi\u0119gowej.<\/p>\r\n    <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84a6503 elementor-widget elementor-widget-html\" data-id=\"84a6503\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 8 \u2014 OPINIE                                            -->\r\n<!-- T\u0142o lawendowe. Opinie skr\u00f3cone na podstawie recenzji Google. -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-opinie\">\r\n<style>\r\n.kpan-opinie *,\r\n.kpan-opinie *::before,\r\n.kpan-opinie *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-opinie { font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445; }\r\n.kpan-opinie__inner { max-width: 1140px; margin: 0 auto; }\r\n.kpan-opinie__top { text-align: center; margin-bottom: 48px; }\r\n.kpan-opinie__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px; box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-opinie__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 24px;\r\n}\r\n.kpan-opinie__score {\r\n  display: inline-flex; align-items: center; gap: 18px; background: #FFFFFF;\r\n  border-radius: 18px; padding: 18px 28px; box-shadow: 0 10px 40px rgba(20,36,69,0.08);\r\n}\r\n.kpan-opinie__score-num { font-size: 44px; font-weight: 700; line-height: 1; color: #142445; }\r\n.kpan-opinie__stars { display: flex; gap: 2px; margin-bottom: 5px; }\r\n.kpan-opinie__stars svg { width: 19px; height: 19px; fill: #8453AC; }\r\n.kpan-opinie__score-meta { font-size: 13px; color: rgba(20,36,69,0.7); }\r\n.kpan-opinie__link { display: inline-block; margin-top: 18px; color: #8453AC; font-size: 15px; font-weight: 600; text-decoration: none; }\r\n.kpan-opinie__link:hover { text-decoration: underline; }\r\n.kpan-opinie__grid { display: grid; grid-template-columns: repeat(4, 1fr); gap: 22px; }\r\n.kpan-opinie__card {\r\n  position: relative; background: #FFFFFF; border-radius: 20px; padding: 32px 26px 26px;\r\n  box-shadow: 0 10px 40px rgba(20,36,69,0.06); border: 1px solid #eceef8;\r\n  display: flex; flex-direction: column;\r\n}\r\n.kpan-opinie__mark {\r\n  position: absolute; top: 18px; right: 22px;\r\n  font-size: 54px; line-height: 1; font-weight: 700; color: #D2D9FD; font-family: Georgia, serif;\r\n}\r\n.kpan-opinie__card-stars { display: flex; gap: 2px; margin-bottom: 14px; }\r\n.kpan-opinie__card-stars svg { width: 16px; height: 16px; fill: #8453AC; }\r\n.kpan-opinie__quote { font-size: 14.5px; font-weight: 500; line-height: 1.6; color: #142445; margin-bottom: 20px; position: relative; z-index: 1; flex: 1; }\r\n.kpan-opinie__author { display: flex; align-items: center; gap: 12px; margin-top: auto; }\r\n.kpan-opinie__avatar {\r\n  width: 40px; height: 40px; border-radius: 50%;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  display: flex; align-items: center; justify-content: center; font-size: 16px; font-weight: 700;\r\n}\r\n.kpan-opinie__author-info { font-size: 13.5px; line-height: 1.3; color: rgba(20,36,69,0.7); }\r\n.kpan-opinie__author-info strong { display: block; font-weight: 600; color: #142445; }\r\n@media (max-width: 980px) { .kpan-opinie__grid { grid-template-columns: repeat(2, 1fr); } }\r\n@media (max-width: 520px) { .kpan-opinie__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-opinie { padding: 68px 16px; } }\r\n<\/style>\r\n<div class=\"kpan-opinie__inner\">\r\n  <div class=\"kpan-opinie__top kpan-anim\">\r\n    <span class=\"kpan-opinie__eyebrow\">Opinie klient\u00f3w<\/span>\r\n    <h2 class=\"kpan-opinie__h2\">3 500+ firm, kt\u00f3re przesta\u0142y martwi\u0107 si\u0119 podatkami<\/h2>\r\n    <div class=\"kpan-opinie__score\">\r\n      <span class=\"kpan-opinie__score-num\">4,9<\/span>\r\n      <div style=\"text-align:left;\">\r\n        <div class=\"kpan-opinie__stars\">\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n          <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n        <\/div>\r\n        <span class=\"kpan-opinie__score-meta\">na podstawie 140 opinii Google<\/span>\r\n      <\/div>\r\n    <\/div>\r\n    <br>\r\n    <!-- ZMIE\u0143 href na realny URL profilu Google KPAN -->\r\n    <a class=\"kpan-opinie__link\" href=\"https:\/\/share.google\/ITroqTL4GwVj3MxDz\" target=\"_blank\" rel=\"noopener\">Zobacz wszystkie opinie \u2192<\/a>\r\n  <\/div>\r\n  <div class=\"kpan-opinie__grid\">\r\n    <!-- Opinie skr\u00f3cone na podstawie recenzji z profilu Google KPAN -->\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:0ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Obs\u0142uga na najwy\u017cszym poziomie \u2014 nawet sam proces zako\u0144czenia wsp\u00f3\u0142pracy i pomoc ju\u017c po jej przerwaniu \u015bwiadcz\u0105 o wysokiej kulturze organizacji. Je\u015bli b\u0119d\u0119 potrzebowa\u0142 ksi\u0119gowo\u015bci do wi\u0119kszej dzia\u0142alno\u015bci, jest spora szansa, \u017ce tu wr\u00f3c\u0119.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">A<\/span><span class=\"kpan-opinie__author-info\"><strong>Artur Matkowski<\/strong>klient KPAN<\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:90ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Bardzo polecam, szczeg\u00f3lnie Pani\u0105 King\u0119 \u2014 zawsze pomocna i u\u015bmiechni\u0119ta, walczy z ka\u017cdym problemem do ko\u0144ca. Panie z ksi\u0119gowo\u015bci i kadr r\u00f3wnie\u017c zawsze odbieraj\u0105 telefon i odpisuj\u0105 natychmiast. Kontakt jest \u015bwietny, a obs\u0142uga bezproblemowa.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">U<\/span><span class=\"kpan-opinie__author-info\"><strong>Ula Waw<\/strong>klientka KPAN<\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:180ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Serdecznie polecam wsp\u00f3\u0142prac\u0119 z Panem Andrzejem. Kolejna konsultacja rozwia\u0142a kilka wa\u017cnych dla mnie w\u0105tpliwo\u015bci \u2014 ogrom wiedzy podanej w przyst\u0119pny spos\u00f3b sprawi\u0142, \u017ce wiem, jak skutecznie dzia\u0142a\u0107. Pozdrowienia dla ca\u0142ego zespo\u0142u kancelarii!<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">R<\/span><span class=\"kpan-opinie__author-info\"><strong>Rafa\u0142 Pusch<\/strong>klient KPAN<\/span><\/div>\r\n    <\/div>\r\n    <div class=\"kpan-opinie__card kpan-anim\" style=\"--d:270ms\">\r\n      <span class=\"kpan-opinie__mark\">\u201d<\/span>\r\n      <div class=\"kpan-opinie__card-stars\">\r\n        <svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg><svg viewBox=\"0 0 24 24\"><path d=\"M12 2l2.9 6.3 6.9.6-5.2 4.6 1.6 6.8L12 17.3 5.8 20.9l1.6-6.8L2.2 8.9l6.9-.6z\"\/><\/svg>\r\n      <\/div>\r\n      <p class=\"kpan-opinie__quote\">Kancelaria prowadzi moje sprawy od 2017 roku \u2014 dzia\u0142alno\u015b\u0107, faktury, ZUS i urz\u0105d skarbowy. Dzi\u0119ki upowa\u017cnieniu nie musz\u0119 je\u017adzi\u0107 po urz\u0119dach, wszystko za\u0142atwiam zdalnie, telefonicznie lub mailowo. Mi\u0142a i fachowa obs\u0142uga, bardzo polecam.<\/p>\r\n      <div class=\"kpan-opinie__author\"><span class=\"kpan-opinie__avatar\">R<\/span><span class=\"kpan-opinie__author-info\"><strong>Roman Rusek<\/strong>klient KPAN<\/span><\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9899a8d elementor-widget elementor-widget-html\" data-id=\"9899a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n\r\n<!-- ============================================================ -->\r\n<!-- SEKCJA 9 \u2014 FAQ                                               -->\r\n<!-- T\u0142o bia\u0142e. Accordion <details>\/<summary>.                    -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-faq\">\r\n<style>\r\n.kpan-faq *,\r\n.kpan-faq *::before,\r\n.kpan-faq *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-faq { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-faq__inner { max-width: 860px; margin: 0 auto; }\r\n.kpan-faq__header { text-align: center; margin-bottom: 46px; }\r\n.kpan-faq__eyebrow {\r\n  display: inline-block; background: #D2D9FD; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-faq__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445;\r\n}\r\n.kpan-faq__list { display: flex; flex-direction: column; gap: 14px; }\r\n.kpan-faq__item {\r\n  background: #FFFFFF; border-radius: 18px; padding: 4px 28px;\r\n  border: 1px solid #eceef8; box-shadow: 0 6px 24px rgba(20,36,69,0.04);\r\n  transition: box-shadow 0.2s ease, border-color 0.2s ease;\r\n}\r\n.kpan-faq__item[open] { border-color: #d8c9ec; box-shadow: 0 14px 44px rgba(132,83,172,0.12); }\r\n.kpan-faq__question {\r\n  list-style: none; cursor: pointer; font-size: 17px; font-weight: 600; line-height: 1.4;\r\n  color: #142445; padding: 24px 40px 24px 0; position: relative;\r\n}\r\n.kpan-faq__question::-webkit-details-marker { display: none; }\r\n.kpan-faq__question::after {\r\n  content: \"\"; position: absolute; right: 4px; top: 50%; width: 22px; height: 22px;\r\n  transform: translateY(-50%);\r\n  background:\r\n    linear-gradient(#8453AC,#8453AC) center\/12px 2px no-repeat,\r\n    linear-gradient(#8453AC,#8453AC) center\/2px 12px no-repeat;\r\n  transition: transform 0.25s ease;\r\n}\r\n.kpan-faq__item[open] .kpan-faq__question::after {\r\n  background: linear-gradient(#8453AC,#8453AC) center\/12px 2px no-repeat;\r\n  transform: translateY(-50%) rotate(180deg);\r\n}\r\n.kpan-faq__answer { font-size: 15.5px; font-weight: 400; line-height: 1.65; color: rgba(20,36,69,0.78); padding: 0 0 26px; }\r\n.kpan-faq__answer strong { color: #142445; font-weight: 600; }\r\n.kpan-faq__answer ul { margin: 10px 0 0; padding-left: 20px; }\r\n.kpan-faq__answer li { margin-bottom: 5px; }\r\n@media (max-width: 480px) {\r\n  .kpan-faq { padding: 68px 16px; }\r\n  .kpan-faq__item { padding: 2px 20px; }\r\n  .kpan-faq__question { font-size: 16px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) { .kpan-faq__question::after, .kpan-faq__item { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-faq__inner\">\r\n  <div class=\"kpan-faq__header kpan-anim\">\r\n    <span class=\"kpan-faq__eyebrow\">Masz pytania?<\/span>\r\n    <h2 class=\"kpan-faq__h2\">Najcz\u0119\u015bciej zadawane pytania<\/h2>\r\n  <\/div>\r\n  <div class=\"kpan-faq__list\">\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:0ms\">\r\n      <summary class=\"kpan-faq__question\">Czym zajmuje si\u0119 kancelaria KPAN?<\/summary>\r\n      <p class=\"kpan-faq__answer\">KPAN to Kancelaria Podatkowa Andrzej Nowak \u2014 \u0142\u0105czymy ksi\u0119gowo\u015b\u0107, doradztwo podatkowe i prawne w jednym miejscu. Zesp\u00f3\u0142 koncentruje si\u0119 na doradztwie podatkowym, optymalizacji form opodatkowania, reprezentacji przed organami skarbowymi oraz pe\u0142nym wsparciu ksi\u0119gowym i kadrowym dla sp\u00f3\u0142ek i jednoosobowych dzia\u0142alno\u015bci. Dzia\u0142amy od 2002 roku, a dzi\u015b firmy obs\u0142uguje ponad 100 specjalist\u00f3w. Nasz\u0105 misj\u0105 jest legalne obni\u017canie zobowi\u0105za\u0144 podatkowych polskich przedsi\u0119biorc\u00f3w.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:60ms\">\r\n      <summary class=\"kpan-faq__question\">Czy KPAN obs\u0142uguje klient\u00f3w z ca\u0142ej Polski?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Tak. Dzi\u0119ki pe\u0142nej cyfryzacji obiegu dokument\u00f3w (e-ksi\u0119gowo\u015b\u0107) obs\u0142ugujemy firmy niezale\u017cnie od ich lokalizacji. Je\u015bli wolisz kontakt osobisty, mamy biura w 5 miastach: Warszawie (biuro g\u0142\u00f3wne), \u0141odzi, Poznaniu, Lublinie i Garwolinie. Wi\u0119kszo\u015b\u0107 spraw za\u0142atwiamy zdalnie, bez konieczno\u015bci wizyty.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:120ms\">\r\n      <summary class=\"kpan-faq__question\">Na czym polega bezp\u0142atne wsparcie doradcy biznesowego?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Ka\u017cdy nasz klient w ramach wsp\u00f3\u0142pracy ma dost\u0119p do darmowych konsultacji biznesowych. Doradca pomaga w rejestracji i za\u0142o\u017ceniu firmy, planowaniu dzia\u0142a\u0144 oraz prowadzi przez zawi\u0142o\u015bci operacyjne. To wsparcie, kt\u00f3re zwykle kosztuje tysi\u0105ce z\u0142otych, u nas otrzymujesz w pakiecie. Wierzymy, \u017ce ksi\u0119gowo\u015b\u0107 to co\u015b wi\u0119cej ni\u017c liczby \u2014 to tak\u017ce decyzje, kt\u00f3re pomagamy podejmowa\u0107 z wyprzedzeniem.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:180ms\">\r\n      <summary class=\"kpan-faq__question\">Jaki jest zakres us\u0142ug ksi\u0119gowych KPAN?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Prowadzimy pe\u0142n\u0105 obs\u0142ug\u0119 ksi\u0119gow\u0105 dla firm o ka\u017cdym profilu: od Ksi\u0105\u017cki Przychod\u00f3w i Rozchod\u00f3w (KPiR), przez rycza\u0142t, a\u017c po pe\u0142ne ksi\u0119gi handlowe dla sp\u00f3\u0142ek. Zajmujemy si\u0119 ewidencj\u0105 VAT, \u015brodkami trwa\u0142ymi oraz obs\u0142ug\u0105 kadr i p\u0142ac. Przejmujemy formalno\u015bci, \u017ceby\u015b m\u00f3g\u0142 skupi\u0107 si\u0119 na rozwoju biznesu \u2014 a w cenie obs\u0142ugi masz dost\u0119p do doradcy podatkowego.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:240ms\">\r\n      <summary class=\"kpan-faq__question\">Dosta\u0142em wezwanie z Urz\u0119du Skarbowego. Co robi\u0107?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Przede wszystkim zachowaj spok\u00f3j i przeka\u017c nam tre\u015b\u0107 wezwania jak najszybciej. Jako Twoi pe\u0142nomocnicy przejmujemy kontakt z urz\u0119dem, przygotowujemy wyja\u015bnienia i reprezentujemy Twoje interesy podczas kontroli. Wi\u0119kszo\u015b\u0107 spraw wyja\u015bniamy bez konieczno\u015bci Twojej wizyty w urz\u0119dzie \u2014 to jedna z g\u0142\u00f3wnych korzy\u015bci po\u0142\u0105czenia ksi\u0119gowo\u015bci z doradztwem w jednym miejscu.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:300ms\">\r\n      <summary class=\"kpan-faq__question\">CIT esto\u0144ski \u2014 dla kogo jest to rozwi\u0105zanie?<\/summary>\r\n      <p class=\"kpan-faq__answer\">CIT esto\u0144ski to model dla sp\u00f3\u0142ek kapita\u0142owych, kt\u00f3re chc\u0105 reinwestowa\u0107 zyski bez p\u0142acenia podatku dochodowego na bie\u017c\u0105co. Najwa\u017cniejsze korzy\u015bci to: podatek dopiero w momencie wyp\u0142aty dywidendy, brak konieczno\u015bci prowadzenia odr\u0119bnej ewidencji podatkowej oraz to, \u017ce niemal ca\u0142y zysk pracuje na rozw\u00f3j firmy. Zanim go wdro\u017cymy, doradca sprawdza, czy w Twojej sytuacji jest op\u0142acalny \u2014 bo to zale\u017cy od struktury przychod\u00f3w i plan\u00f3w inwestycyjnych.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:360ms\">\r\n      <summary class=\"kpan-faq__question\">Co to jest fundacja rodzinna?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Fundacja rodzinna to narz\u0119dzie do ochrony maj\u0105tku i planowania sukcesji. Pozwala akumulowa\u0107 kapita\u0142 i dokonywa\u0107 wyp\u0142at dla beneficjent\u00f3w na preferencyjnych warunkach. Z KPAN wdro\u017cysz struktur\u0119, kt\u00f3ra zabezpieczy dorobek \u017cycia przed rozdrobnieniem i zapewni ci\u0105g\u0142o\u015b\u0107 firmy przez pokolenia. To rozwi\u0105zanie szczeg\u00f3lnie dla przedsi\u0119biorc\u00f3w my\u015bl\u0105cych o przekazaniu firmy nast\u0119pcom.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:420ms\">\r\n      <summary class=\"kpan-faq__question\">Ile kosztuje wsp\u00f3\u0142praca z KPAN?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Koszt zale\u017cy od us\u0142ugi i skali dzia\u0142alno\u015bci. Sta\u0142a obs\u0142uga ksi\u0119gowa rozliczana jest w pakietach abonamentowych dopasowanych do liczby dokument\u00f3w (ksi\u0119gowo\u015b\u0107 od 299 z\u0142\/mc dla KPiR, kadry i p\u0142ace od 59 z\u0142 za pracownika). Pojedyncza konsultacja podatkowa to 615 z\u0142 netto. Dok\u0142adn\u0105 wycen\u0119 przedstawiamy po bezp\u0142atnej rozmowie z doradc\u0105 biznesowym, kt\u00f3ry pozna potrzeby Twojej firmy.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:480ms\">\r\n      <summary class=\"kpan-faq__question\">Jak dostarczam dokumenty do biura?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Mo\u017cesz dostarcza\u0107 dokumenty tradycyjnie, ale zach\u0119camy do korzystania z platformy online. Skany lub zdj\u0119cia faktur przesy\u0142asz w dowolnym momencie, co oszcz\u0119dza Tw\u00f3j czas i daje nam bie\u017c\u0105cy wgl\u0105d w finanse firmy. Ca\u0142y obieg dokument\u00f3w jest cyfrowy, dzi\u0119ki czemu obs\u0142ugujemy klient\u00f3w z ca\u0142ej Polski.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:540ms\">\r\n      <summary class=\"kpan-faq__question\">Czy kancelaria posiada ubezpieczenie OC i jak chroni dane?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Tak. Posiadamy pe\u0142ne ubezpieczenie od odpowiedzialno\u015bci cywilnej w zakresie \u015bwiadczonych us\u0142ug doradztwa podatkowego i ksi\u0119gowo\u015bci. Dane przetwarzamy zgodnie z RODO oraz etyk\u0105 zawodu doradcy podatkowego, korzystaj\u0105c z szyfrowanych serwer\u00f3w i bezpiecznych kana\u0142\u00f3w wymiany plik\u00f3w. Zapewniamy pe\u0142n\u0105 poufno\u015b\u0107 Twoich danych i strategii biznesowych.<\/p>\r\n    <\/details>\r\n    <details class=\"kpan-faq__item kpan-anim\" style=\"--d:600ms\">\r\n      <summary class=\"kpan-faq__question\">Gdzie znajd\u0119 biura kancelarii KPAN?<\/summary>\r\n      <p class=\"kpan-faq__answer\">Mamy oddzia\u0142y w pi\u0119ciu miastach: Warszawa (biuro g\u0142\u00f3wne, ul. Cybernetyki 19b), \u0141\u00f3d\u017a, Pozna\u0144, Lublin i Garwolin. Niezale\u017cnie od lokalizacji biur obs\u0142ugujemy klient\u00f3w z ca\u0142ej Polski w modelu zdalnym, wykorzystuj\u0105c elektroniczny obieg dokument\u00f3w.<\/p>\r\n    <\/details>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17b271b elementor-widget elementor-widget-html\" data-id=\"17b271b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA 10 \u2014 KONTAKT (g\u0142\u00f3wna konwersja)                       -->\r\n<!-- ID #kpan-kontakt na <section>. Formularz + telefon + e-mail. -->\r\n<!-- Do zmiany: PLACEHOLDER_kontakt_biuro.jpg                     -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-kontakt\" id=\"kpan-kontakt\">\r\n<style>\r\n.kpan-kontakt *,\r\n.kpan-kontakt *::before,\r\n.kpan-kontakt *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-kontakt {\r\n  font-family: 'Poppins', sans-serif; background: #F3F4FC; padding: 92px 24px; color: #142445;\r\n  overflow-x: hidden;\r\n}\r\n.kpan-kontakt__inner { max-width: 1000px; margin: 0 auto; width: 100%; }\r\n.kpan-kontakt__header { text-align: center; margin-bottom: 44px; }\r\n.kpan-kontakt__eyebrow {\r\n  display: inline-block; background: #FFFFFF; color: #8453AC;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 16px; border-radius: 100px; margin-bottom: 18px; box-shadow: 0 4px 14px rgba(20,36,69,0.05);\r\n}\r\n.kpan-kontakt__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-kontakt__lead { max-width: 640px; margin: 0 auto; font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(20,36,69,0.76); }\r\n.kpan-kontakt__grid { display: grid; grid-template-columns: 1.15fr 0.85fr; gap: 28px; align-items: stretch; }\r\n.kpan-kontakt__form {\r\n  background: #FFFFFF; border-radius: 22px; padding: 36px 34px;\r\n  box-shadow: 0 18px 60px rgba(20,36,69,0.1); border: 1px solid #eceef8;\r\n  min-width: 0;\r\n}\r\n.kpan-kontakt__form-title { font-size: 19px; font-weight: 700; color: #142445; margin-bottom: 22px; }\r\n\/* dwie kolumny dla kr\u00f3tkich p\u00f3l (imi\u0119+telefon, mail+nip) *\/\r\n.kpan-kontakt__row { display: grid; grid-template-columns: 1fr 1fr; gap: 16px; }\r\n.kpan-kontakt__field { display: flex; flex-direction: column; gap: 7px; margin-bottom: 16px; min-width: 0; }\r\n.kpan-kontakt__label { font-size: 13.5px; font-weight: 600; color: #142445; }\r\n.kpan-kontakt__input,\r\n.kpan-kontakt__select,\r\n.kpan-kontakt__textarea {\r\n  font-family: 'Poppins', sans-serif; font-size: 15px; color: #142445;\r\n  background: #F3F4FC; border: 1px solid #e4e7f5; border-radius: 12px;\r\n  padding: 13px 16px; width: 100%; max-width: 100%; outline: none;\r\n  transition: border-color 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-kontakt__input:focus,\r\n.kpan-kontakt__select:focus,\r\n.kpan-kontakt__textarea:focus { border-color: #8453AC; box-shadow: 0 0 0 3px rgba(132,83,172,0.14); }\r\n.kpan-kontakt__textarea { resize: vertical; min-height: 96px; }\r\n\/* select \u2014 w\u0142asna strza\u0142ka, sp\u00f3jny wygl\u0105d *\/\r\n.kpan-kontakt__select {\r\n  appearance: none; -webkit-appearance: none; -moz-appearance: none;\r\n  cursor: pointer; padding-right: 42px;\r\n  background-image: url(\"data:image\/svg+xml,%3Csvg xmlns='http:\/\/www.w3.org\/2000\/svg' width='16' height='16' viewBox='0 0 24 24' fill='none' stroke='%238453AC' stroke-width='2.5' stroke-linecap='round' stroke-linejoin='round'%3E%3Cpath d='M6 9l6 6 6-6'\/%3E%3C\/svg%3E\");\r\n  background-repeat: no-repeat; background-position: right 16px center;\r\n}\r\n.kpan-kontakt__select:invalid { color: rgba(20,36,69,0.45); }\r\n.kpan-kontakt__select option { color: #142445; }\r\n.kpan-kontakt__submit {\r\n  display: inline-flex; align-items: center; gap: 10px; width: 100%; justify-content: center;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  font-family: 'Poppins', sans-serif; font-size: 16px; font-weight: 600;\r\n  border: 0; cursor: pointer; padding: 16px 32px; border-radius: 12px; margin-top: 6px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease;\r\n}\r\n.kpan-kontakt__submit:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); }\r\n.kpan-kontakt__submit svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; }\r\n.kpan-kontakt__form-note { font-size: 12.5px; color: rgba(20,36,69,0.55); margin-top: 14px; line-height: 1.5; }\r\n.kpan-kontakt__side { display: flex; flex-direction: column; gap: 18px; min-width: 0; }\r\n.kpan-kontakt__card {\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF;\r\n  border-radius: 22px; padding: 32px 30px; position: relative; overflow: hidden;\r\n  box-shadow: 0 20px 50px rgba(20,36,69,0.18);\r\n}\r\n.kpan-kontakt__card::after {\r\n  content: \"\"; position: absolute; top: -60px; right: -40px; width: 200px; height: 200px;\r\n  background: radial-gradient(circle, rgba(255,255,255,0.12), rgba(255,255,255,0) 70%);\r\n}\r\n.kpan-kontakt__card-label { position: relative; z-index: 1; font-size: 12px; font-weight: 600; letter-spacing: 0.05em; text-transform: uppercase; color: #D2D9FD; margin-bottom: 10px; }\r\n.kpan-kontakt__phone {\r\n  position: relative; z-index: 1; display: inline-flex; align-items: center; gap: 12px;\r\n  color: #FFFFFF; text-decoration: none; font-size: 26px; font-weight: 700; line-height: 1.1;\r\n  max-width: 100%;\r\n}\r\n.kpan-kontakt__phone svg { flex: 0 0 auto; width: 26px; height: 26px; stroke: #FFFFFF; stroke-width: 2; fill: none; }\r\n.kpan-kontakt__card-meta { position: relative; z-index: 1; font-size: 14px; color: rgba(255,255,255,0.8); margin-top: 12px; line-height: 1.5; }\r\n.kpan-kontakt__mail {\r\n  background: #FFFFFF; border: 1px solid #e4e7f5; border-radius: 18px; padding: 26px 28px;\r\n  min-width: 0;\r\n}\r\n.kpan-kontakt__mail-label { font-size: 12px; font-weight: 600; letter-spacing: 0.05em; text-transform: uppercase; color: #8453AC; margin-bottom: 8px; }\r\n.kpan-kontakt__mail-link { display: inline-block; color: #142445; text-decoration: none; font-size: 18px; font-weight: 700; max-width: 100%; word-break: break-word; }\r\n.kpan-kontakt__mail-link:hover { color: #8453AC; }\r\n.kpan-kontakt__mail-meta { font-size: 13.5px; color: rgba(20,36,69,0.66); margin-top: 8px; line-height: 1.5; }\r\n\/* ---------- ZDJ\u0118CIE POD KAFELKAMI ---------- *\/\r\n.kpan-kontakt__photo-wrap {\r\n  position: relative;\r\n  flex: 1 1 auto;\r\n  min-height: 200px;\r\n  border-radius: 22px;\r\n  overflow: hidden;\r\n  clip-path: inset(0 round 22px);\r\n  background: #D2D9FD;\r\n  box-shadow: 0 18px 50px rgba(20,36,69,0.14);\r\n}\r\n.kpan-kontakt__photo-wrap img {\r\n  position: absolute !important;\r\n  top: 0 !important; left: 0 !important;\r\n  width: 100% !important;\r\n  height: 100% !important;\r\n  max-width: none !important;\r\n  max-height: none !important;\r\n  object-fit: cover !important;\r\n  object-position: center center;\r\n  display: block !important;\r\n  margin: 0 !important;\r\n  border-radius: 0 !important;\r\n  transition: transform 0.5s ease;\r\n}\r\n.kpan-kontakt__photo-wrap:hover img { transform: scale(1.04); }\r\n.kpan-kontakt__photo-overlay {\r\n  position: absolute; z-index: 2; inset: auto 0 0 0;\r\n  padding: 22px 24px;\r\n  background: linear-gradient(to top, rgba(20,36,69,0.86), rgba(20,36,69,0));\r\n  color: #FFFFFF;\r\n}\r\n.kpan-kontakt__photo-title { font-size: 15.5px; font-weight: 700; line-height: 1.3; margin-bottom: 4px; }\r\n.kpan-kontakt__photo-text { font-size: 13px; color: rgba(255,255,255,0.82); line-height: 1.45; }\r\n@media (max-width: 760px) {\r\n  .kpan-kontakt__grid { grid-template-columns: 1fr; }\r\n  .kpan-kontakt__photo-wrap { min-height: 240px; aspect-ratio: 16 \/ 10; }\r\n}\r\n@media (max-width: 520px) {\r\n  .kpan-kontakt__row { grid-template-columns: 1fr; gap: 0; }\r\n  .kpan-kontakt__phone { font-size: 22px; }\r\n  .kpan-kontakt__card { padding: 26px 22px; }\r\n  .kpan-kontakt__mail { padding: 22px 20px; }\r\n}\r\n@media (max-width: 480px) {\r\n  .kpan-kontakt { padding: 68px 16px; }\r\n  .kpan-kontakt__form { padding: 26px 20px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-kontakt__submit,\r\n  .kpan-kontakt__photo-wrap img { transition: none; }\r\n  .kpan-kontakt__photo-wrap:hover img { transform: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-kontakt__inner\">\r\n  <div class=\"kpan-kontakt__header kpan-anim\">\r\n    <span class=\"kpan-kontakt__eyebrow\">Bezp\u0142atna konsultacja<\/span>\r\n    <h2 class=\"kpan-kontakt__h2\">Zostaw kontakt \u2014 sprawdzimy, jak mo\u017cemy pom\u00f3c Twojej firmie<\/h2>\r\n    <p class=\"kpan-kontakt__lead\">\r\n      Bez zobowi\u0105za\u0144. Doradca biznesowy oddzwoni, pozna Twoj\u0105 sytuacj\u0119 i w bezp\u0142atnej rozmowie\r\n      ustali, czy i jak mo\u017cemy pom\u00f3c \u2014 w ksi\u0119gowo\u015bci, podatkach lub kadrach.\r\n    <\/p>\r\n  <\/div>\r\n  <div class=\"kpan-kontakt__grid\">\r\n    <div class=\"kpan-kontakt__form kpan-anim\">\r\n      <!-- PLACEHOLDER FORMULARZ: pod\u0142\u0105cz WPForms lub formularz Elementora. -->\r\n      <!-- Pola poni\u017cej to wizualny wz\u00f3r \u2014 przy realnym formularzu zachowaj te same etykiety i klasy, aby styl pozosta\u0142 sp\u00f3jny. -->\r\n      <div class=\"kpan-kontakt__form-title\">Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119<\/div>\r\n      <div class=\"kpan-kontakt__row\">\r\n        <div class=\"kpan-kontakt__field\">\r\n          <label class=\"kpan-kontakt__label\" for=\"kpan-k-imie\">Imi\u0119 i nazwisko<\/label>\r\n          <input class=\"kpan-kontakt__input\" id=\"kpan-k-imie\" name=\"imie_nazwisko\" type=\"text\" placeholder=\"Jan Kowalski\" autocomplete=\"name\">\r\n        <\/div>\r\n        <div class=\"kpan-kontakt__field\">\r\n          <label class=\"kpan-kontakt__label\" for=\"kpan-k-tel\">Telefon<\/label>\r\n          <input class=\"kpan-kontakt__input\" id=\"kpan-k-tel\" name=\"telefon\" type=\"tel\" placeholder=\"+48 600 000 000\" autocomplete=\"tel\">\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__row\">\r\n        <div class=\"kpan-kontakt__field\">\r\n          <label class=\"kpan-kontakt__label\" for=\"kpan-k-mail\">E-mail<\/label>\r\n          <input class=\"kpan-kontakt__input\" id=\"kpan-k-mail\" name=\"email\" type=\"email\" placeholder=\"jan@twojafirma.pl\" autocomplete=\"email\">\r\n        <\/div>\r\n        <div class=\"kpan-kontakt__field\">\r\n          <label class=\"kpan-kontakt__label\" for=\"kpan-k-nip\">NIP<\/label>\r\n          <input class=\"kpan-kontakt__input\" id=\"kpan-k-nip\" name=\"nip\" type=\"text\" inputmode=\"numeric\" placeholder=\"000-000-00-00\" autocomplete=\"off\">\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__field\">\r\n        <label class=\"kpan-kontakt__label\" for=\"kpan-k-obroty\">Roczne przychody \/ obroty<\/label>\r\n        <select class=\"kpan-kontakt__select\" id=\"kpan-k-obroty\" name=\"przychody\" required>\r\n          <option value=\"\" selected disabled>Wybierz przedzia\u0142<\/option>\r\n          <option value=\"do-200k\">do 200 000 z\u0142<\/option>\r\n          <option value=\"200k-1m\">200 000 \u2013 1 000 000 z\u0142<\/option>\r\n          <option value=\"1m-2m\">1 000 000 \u2013 2 000 000 z\u0142<\/option>\r\n          <option value=\"2m-5m\">2 000 000 \u2013 5 000 000 z\u0142<\/option>\r\n          <option value=\"5m-10m\">5 000 000 \u2013 10 000 000 z\u0142<\/option>\r\n          <option value=\"ponad-10m\">powy\u017cej 10 000 000 z\u0142<\/option>\r\n          <option value=\"nowa-firma\">nowa firma \/ jeszcze brak<\/option>\r\n        <\/select>\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__field\">\r\n        <label class=\"kpan-kontakt__label\" for=\"kpan-k-forma\">Forma dzia\u0142alno\u015bci<\/label>\r\n        <select class=\"kpan-kontakt__select\" id=\"kpan-k-forma\" name=\"forma_dzialalnosci\" required>\r\n          <option value=\"\" selected disabled>Wybierz form\u0119<\/option>\r\n          <option value=\"jdg\">Jednoosobowa dzia\u0142alno\u015b\u0107 (JDG)<\/option>\r\n          <option value=\"sc\">Sp\u00f3\u0142ka cywilna<\/option>\r\n          <option value=\"sp-jawna\">Sp\u00f3\u0142ka jawna<\/option>\r\n          <option value=\"sp-partnerska\">Sp\u00f3\u0142ka partnerska<\/option>\r\n          <option value=\"sp-komandytowa\">Sp\u00f3\u0142ka komandytowa<\/option>\r\n          <option value=\"ska\">Sp\u00f3\u0142ka komandytowo-akcyjna (S.K.A.)<\/option>\r\n          <option value=\"sp-zoo\">Sp\u00f3\u0142ka z o.o.<\/option>\r\n          <option value=\"sa\">Sp\u00f3\u0142ka akcyjna<\/option>\r\n          <option value=\"fundacja-stowarzyszenie\">Fundacja \/ stowarzyszenie<\/option>\r\n          <option value=\"planuje\">Dopiero planuj\u0119 za\u0142o\u017cy\u0107 firm\u0119<\/option>\r\n          <option value=\"inna\">Inna<\/option>\r\n        <\/select>\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__field\">\r\n        <label class=\"kpan-kontakt__label\" for=\"kpan-k-msg\">W czym mo\u017cemy pom\u00f3c? (opcjonalnie)<\/label>\r\n        <textarea class=\"kpan-kontakt__textarea\" id=\"kpan-k-msg\" name=\"wiadomosc\" placeholder=\"Bran\u017ca i czego dotyczy sprawa (ksi\u0119gowo\u015b\u0107, podatki, kadry, CIT esto\u0144ski\u2026)\"><\/textarea>\r\n      <\/div>\r\n      <button class=\"kpan-kontakt__submit\" type=\"button\">Wy\u015blij i um\u00f3w konsultacj\u0119\r\n        <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n      <\/button>\r\n      <p class=\"kpan-kontakt__form-note\">Wysy\u0142aj\u0105c formularz, zgadzasz si\u0119 na kontakt w sprawie obs\u0142ugi. Administratorem danych jest Kancelaria Podatkowa Andrzej Nowak Sp. z o.o. Dane przetwarzamy zgodnie z RODO.<\/p>\r\n    <\/div>\r\n    <div class=\"kpan-kontakt__side\">\r\n      <div class=\"kpan-kontakt__card kpan-anim\" style=\"--d:90ms\">\r\n        <div class=\"kpan-kontakt__card-label\">Wolisz zadzwoni\u0107?<\/div>\r\n        <a class=\"kpan-kontakt__phone\" href=\"tel:+48538116064\">\r\n          <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8.1 9.9a16 16 0 0 0 6 6l1.4-1.2a2 2 0 0 1 2.1-.5c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg>\r\n          +48 538 116 064\r\n        <\/a>\r\n        <p class=\"kpan-kontakt__card-meta\">Pon.\u2013Pt. od 8:00 do 16:00. Doradca biznesowy ustali, jak mo\u017cemy pom\u00f3c.<\/p>\r\n      <\/div>\r\n      <div class=\"kpan-kontakt__mail kpan-anim\" style=\"--d:180ms\">\r\n        <div class=\"kpan-kontakt__mail-label\">Napisz do nas<\/div>\r\n        <a class=\"kpan-kontakt__mail-link\" href=\"mailto:biuro@kpan.pl\">biuro@kpan.pl<\/a>\r\n        <p class=\"kpan-kontakt__mail-meta\">5 biur w Polsce: Warszawa, \u0141\u00f3d\u017a, Pozna\u0144, Lublin, Garwolin. Obs\u0142uga zdalna w ca\u0142ym kraju.<\/p>\r\n      <\/div>\r\n      <!-- ZDJ\u0118CIE: doradca podczas rozmowy z klientem lub wn\u0119trze biura KPAN \u2014 kadr poziomy, jasne \u015bwiat\u0142o, min. 1000x800 px. -->\r\n      <div class=\"kpan-kontakt__photo-wrap kpan-anim\" style=\"--d:270ms\">\r\n        <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2025\/02\/Kopia-%E2%80%93-Kopia-%E2%80%93-Kopia-%E2%80%93-Projekt-bez-nazwy-2-1536x864.png\" alt=\"Doradcy KPAN podczas konsultacji z klientem\" width=\"1000\" height=\"800\" loading=\"lazy\">\r\n        <div class=\"kpan-kontakt__photo-overlay\">\r\n          <div class=\"kpan-kontakt__photo-title\">Rozmawiamy j\u0119zykiem biznesu<\/div>\r\n          <div class=\"kpan-kontakt__photo-text\">Bez \u017cargonu \u2014 konkretnie o tym, co zyskuje Twoja firma.<\/div>\r\n        <\/div>\r\n      <\/div>\r\n    <\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd92d0b elementor-widget elementor-widget-html\" data-id=\"fd92d0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA \u2014 ZAUFALI NAM (statyczna siatka logotyp\u00f3w)            -->\r\n<!-- Granatowe t\u0142o. 4 kolumny x 2 rz\u0119dy = 8 logotyp\u00f3w,            -->\r\n<!-- rozdzielone bia\u0142ymi liniami. PE\u0141NA SZEROKO\u015a\u0106 (full-bleed).   -->\r\n<!-- Do zmiany: adresy logotyp\u00f3w (src).                          -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-zaufali\">\r\n<style>\r\n.kpan-zaufali *,\r\n.kpan-zaufali *::before,\r\n.kpan-zaufali *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-zaufali {\r\n  font-family: 'Poppins', sans-serif;\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 84px 24px 90px;\r\n  color: #FFFFFF;\r\n  background: #2A3B66;\r\n  \/* PE\u0141NA SZEROKO\u015a\u0106 \u2014 wy\u0142amanie z kontenera Elementora (full-bleed) *\/\r\n  width: 100vw;\r\n  max-width: 100vw;\r\n  margin-left: calc(50% - 50vw);\r\n  margin-right: calc(50% - 50vw);\r\n}\r\n.kpan-zaufali__inner { position: relative; z-index: 2; max-width: 1080px; margin: 0 auto; }\r\n.kpan-zaufali__title {\r\n  text-align: center;\r\n  font-size: 20px;\r\n  font-weight: 400;\r\n  color: rgba(255,255,255,0.82);\r\n  margin-bottom: 44px;\r\n}\r\n.kpan-zaufali__title strong { font-weight: 700; color: #FFFFFF; }\r\n\r\n\/* siatka z liniami: linie tworzy t\u0142o prze\u015bwituj\u0105ce przez gap *\/\r\n.kpan-zaufali__grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, 1fr);\r\n  gap: 1px;\r\n  background: rgba(255,255,255,0.28);\r\n  border: 1px solid rgba(255,255,255,0.28);\r\n  border-radius: 4px;\r\n  overflow: hidden;\r\n}\r\n.kpan-zaufali__item {\r\n  background: #2A3B66;\r\n  min-height: 128px;\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  padding: 26px 30px;\r\n  transition: background 0.3s ease;\r\n}\r\n.kpan-zaufali__item:hover { background: #8453AC; }\r\n.kpan-zaufali__logo {\r\n  display: block;\r\n  width: auto !important;\r\n  height: auto !important;\r\n  max-width: 100% !important;\r\n  max-height: 56px !important;\r\n  object-fit: contain;\r\n  filter: brightness(0) invert(1);\r\n  opacity: 0.9;\r\n  transition: opacity 0.3s ease, transform 0.3s ease;\r\n}\r\n.kpan-zaufali__item:hover .kpan-zaufali__logo {\r\n  opacity: 1;\r\n  transform: scale(1.05);\r\n}\r\n@media (max-width: 860px) {\r\n  .kpan-zaufali__grid { grid-template-columns: repeat(2, 1fr); }\r\n  .kpan-zaufali__item { min-height: 116px; padding: 22px; }\r\n}\r\n@media (max-width: 480px) {\r\n  .kpan-zaufali { padding: 60px 16px 66px; }\r\n  .kpan-zaufali__title { font-size: 17px; margin-bottom: 30px; }\r\n  .kpan-zaufali__logo { max-height: 46px !important; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-zaufali__item, .kpan-zaufali__logo { transition: none; }\r\n  .kpan-zaufali__item:hover .kpan-zaufali__logo { transform: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-zaufali__inner\">\r\n  <p class=\"kpan-zaufali__title\">Te marki nam <strong>zaufa\u0142y<\/strong><\/p>\r\n  <div class=\"kpan-zaufali__grid\">\r\n    <div class=\"kpan-zaufali__item\"><img decoding=\"async\" class=\"kpan-zaufali__logo\" src=\"https:\/\/kpan.pl\/wp-content\/uploads\/2025\/10\/1-1-1-1.png\" alt=\"Kornex\" loading=\"lazy\"><\/div>\r\n    <div class=\"kpan-zaufali__item\"><img decoding=\"async\" class=\"kpan-zaufali__logo\" src=\"https:\/\/kpan.pl\/wp-content\/uploads\/2025\/10\/2-1-1.png\" alt=\"Bodo\" loading=\"lazy\"><\/div>\r\n    <div class=\"kpan-zaufali__item\"><img decoding=\"async\" class=\"kpan-zaufali__logo\" src=\"https:\/\/kpan.pl\/wp-content\/uploads\/2025\/10\/3-1-1.png\" alt=\"All4Hotels\" loading=\"lazy\"><\/div>\r\n    <div class=\"kpan-zaufali__item\"><img decoding=\"async\" class=\"kpan-zaufali__logo\" src=\"https:\/\/kpan.pl\/wp-content\/uploads\/2025\/10\/4-1-1.png\" alt=\"Walpas\" loading=\"lazy\"><\/div>\r\n    <div class=\"kpan-zaufali__item\"><img decoding=\"async\" class=\"kpan-zaufali__logo\" src=\"https:\/\/kpan.pl\/wp-content\/uploads\/2025\/10\/5-1-1.png\" alt=\"Wilga Fruit\" loading=\"lazy\"><\/div>\r\n    <div class=\"kpan-zaufali__item\"><img decoding=\"async\" class=\"kpan-zaufali__logo\" src=\"https:\/\/kpan.pl\/wp-content\/uploads\/2025\/10\/7-1-1.png\" alt=\"Club med\" loading=\"lazy\"><\/div>\r\n    <div class=\"kpan-zaufali__item\"><img decoding=\"async\" class=\"kpan-zaufali__logo\" src=\"https:\/\/kpan.pl\/wp-content\/uploads\/2025\/10\/8-1-1.png\" alt=\"NewU\" loading=\"lazy\"><\/div>\r\n    <div class=\"kpan-zaufali__item\"><img decoding=\"async\" class=\"kpan-zaufali__logo\" src=\"https:\/\/kpan.pl\/wp-content\/uploads\/2025\/10\/9-1-1.png\" alt=\"Meliorant\" loading=\"lazy\"><\/div>\r\n  <\/div>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7cab094 elementor-widget elementor-widget-html\" data-id=\"7cab094\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA \u2014 AKTUALNO\u015aCI (6 najnowszych wpis\u00f3w z kat. PODATKI)   -->\r\n<!-- \u0179r\u00f3d\u0142o: WP REST API kpan.pl                                  -->\r\n<!-- Skrypt pr\u00f3buje kolejno 4 wariant\u00f3w endpointu:                -->\r\n<!--   1. \/wp-json\/...            (wzgl\u0119dny \u2014 bez CORS)           -->\r\n<!--   2. \/?rest_route=\/...       (wzgl\u0119dny \u2014 omija blokad\u0119 \/wp-json) -->\r\n<!--   3. https:\/\/kpan.pl\/wp-json\/...                             -->\r\n<!--   4. https:\/\/kpan.pl\/?rest_route=\/...                        -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-aktualnosci\">\r\n<style>\r\n.kpan-aktualnosci *,\r\n.kpan-aktualnosci *::before,\r\n.kpan-aktualnosci *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-aktualnosci { font-family: 'Poppins', sans-serif; background: #FFFFFF; padding: 92px 24px; color: #142445; }\r\n.kpan-aktualnosci__inner { max-width: 1160px; margin: 0 auto; }\r\n.kpan-aktualnosci__header { max-width: 720px; margin: 0 auto 52px; text-align: center; }\r\n.kpan-aktualnosci__eyebrow {\r\n  display: inline-block; background: #8453AC; color: #FFFFFF;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 9px 20px; border-radius: 100px; margin-bottom: 18px;\r\n}\r\n.kpan-aktualnosci__h2 {\r\n  font-size: clamp(26px, 3.4vw, 42px); font-weight: 700; line-height: 1.12;\r\n  letter-spacing: -0.02em; color: #142445; margin-bottom: 16px;\r\n}\r\n.kpan-aktualnosci__lead { font-size: 17px; line-height: 1.6; color: rgba(20,36,69,0.72); }\r\n.kpan-aktualnosci__grid { display: grid; grid-template-columns: repeat(3, 1fr); gap: 24px; }\r\n\r\n.kpan-aktualnosci__card {\r\n  display: flex; flex-direction: column;\r\n  background: #FFFFFF; border-radius: 20px; overflow: hidden;\r\n  border: 1px solid #eceef8; box-shadow: 0 10px 40px rgba(20,36,69,0.07);\r\n  text-decoration: none !important; color: #142445 !important;\r\n  transition: transform 0.2s ease, box-shadow 0.2s ease;\r\n}\r\n\/* karty generowane skryptem musz\u0105 by\u0107 zawsze widoczne *\/\r\n.kpan-aktualnosci__card.kpan-anim { opacity: 1 !important; transform: none !important; }\r\n.kpan-aktualnosci__card:hover { transform: translateY(-5px); box-shadow: 0 22px 56px rgba(132,83,172,0.16); }\r\n.kpan-aktualnosci__media { position: relative; overflow: hidden; aspect-ratio: 16 \/ 10; background: #D2D9FD; }\r\n.kpan-aktualnosci__media img {\r\n  position: absolute !important; top: 0 !important; left: 0 !important;\r\n  width: 100% !important; height: 100% !important;\r\n  max-width: none !important; max-height: none !important;\r\n  object-fit: cover !important; display: block !important;\r\n  margin: 0 !important; border-radius: 0 !important;\r\n  transition: transform 0.45s ease;\r\n}\r\n\/* ===== FIOLETOWA NAK\u0141ADKA NA ZDJ\u0118CIA ===== *\/\r\n.kpan-aktualnosci__media::after {\r\n  content: \"\";\r\n  position: absolute; inset: 0; z-index: 1;\r\n  background: linear-gradient(160deg, rgba(132,83,172,0.42), rgba(20,36,69,0.34));\r\n  mix-blend-mode: multiply;\r\n  transition: opacity 0.3s ease;\r\n  pointer-events: none;\r\n}\r\n.kpan-aktualnosci__card:hover .kpan-aktualnosci__media::after { opacity: 0.82; }\r\n.kpan-aktualnosci__card:hover .kpan-aktualnosci__media img { transform: scale(1.05); }\r\n.kpan-aktualnosci__tag {\r\n  position: absolute; z-index: 2; top: 14px; right: 14px;\r\n  background: #8453AC; color: #FFFFFF;\r\n  font-size: 10.5px; font-weight: 600; letter-spacing: 0.05em; text-transform: uppercase;\r\n  padding: 6px 13px; border-radius: 100px;\r\n}\r\n.kpan-aktualnosci__body { display: flex; flex-direction: column; flex: 1; padding: 24px 24px 22px; }\r\n.kpan-aktualnosci__title { font-size: 18px; font-weight: 700; line-height: 1.35; color: #142445; margin-bottom: 12px; }\r\n.kpan-aktualnosci__excerpt { font-size: 14px; line-height: 1.6; color: rgba(20,36,69,0.7); margin-bottom: 18px; flex: 1; }\r\n.kpan-aktualnosci__more {\r\n  display: inline-flex; align-items: center; gap: 7px;\r\n  font-size: 12.5px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase; color: #8453AC;\r\n}\r\n.kpan-aktualnosci__more svg { width: 15px; height: 15px; stroke: #8453AC; stroke-width: 2.5; fill: none; transition: transform 0.2s ease; }\r\n.kpan-aktualnosci__card:hover .kpan-aktualnosci__more svg { transform: translateX(4px); }\r\n.kpan-aktualnosci__date {\r\n  border-top: 1px solid #eceef8; margin-top: 18px; padding-top: 14px;\r\n  font-size: 12.5px; color: rgba(20,36,69,0.55);\r\n}\r\n.kpan-aktualnosci__footer { text-align: center; margin-top: 46px; }\r\n.kpan-aktualnosci__btn {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  background: linear-gradient(135deg, #8453AC, #142445); color: #FFFFFF !important;\r\n  font-size: 16px; font-weight: 600; text-decoration: none !important;\r\n  padding: 16px 34px; border-radius: 12px;\r\n  box-shadow: 0 12px 32px rgba(132,83,172,0.26);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease, color 0.18s ease;\r\n}\r\n.kpan-aktualnosci__btn:hover { transform: translateY(-2px); box-shadow: 0 16px 40px rgba(132,83,172,0.34); color: #EDF2F9 !important; }\r\n.kpan-aktualnosci__btn:hover svg { stroke: #EDF2F9; }\r\n.kpan-aktualnosci__btn svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; transition: stroke 0.18s ease; }\r\n\r\n.kpan-aktualnosci__skeleton {\r\n  border-radius: 20px; border: 1px solid #eceef8; overflow: hidden; background: #FFFFFF; min-height: 380px;\r\n}\r\n.kpan-aktualnosci__skeleton::before {\r\n  content: \"\"; display: block; aspect-ratio: 16 \/ 10;\r\n  background: linear-gradient(90deg, #F3F4FC 25%, #e9ebf7 50%, #F3F4FC 75%);\r\n  background-size: 200% 100%; animation: kpanSkel 1.4s ease-in-out infinite;\r\n}\r\n@keyframes kpanSkel { from { background-position: 200% 0; } to { background-position: -200% 0; } }\r\n.kpan-aktualnosci__error { grid-column: 1 \/ -1; text-align: center; color: rgba(20,36,69,0.6); font-size: 15px; padding: 30px 0; }\r\n\r\n@media (max-width: 900px) { .kpan-aktualnosci__grid { grid-template-columns: repeat(2, 1fr); } }\r\n@media (max-width: 580px) { .kpan-aktualnosci__grid { grid-template-columns: 1fr; } }\r\n@media (max-width: 480px) { .kpan-aktualnosci { padding: 68px 16px; } }\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-aktualnosci__card, .kpan-aktualnosci__media img, .kpan-aktualnosci__btn, .kpan-aktualnosci__media::after { transition: none; }\r\n  .kpan-aktualnosci__skeleton::before { animation: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-aktualnosci__inner\">\r\n  <div class=\"kpan-aktualnosci__header kpan-anim\">\r\n    <span class=\"kpan-aktualnosci__eyebrow\">Aktualno\u015bci<\/span>\r\n    <h2 class=\"kpan-aktualnosci__h2\">Zmiany w przepisach i wiedza, kt\u00f3ra przek\u0142ada si\u0119 na Twoj\u0105 firm\u0119<\/h2>\r\n    <p class=\"kpan-aktualnosci__lead\">Nasi doradcy na bie\u017c\u0105co opisuj\u0105 nowe regulacje, interpretacje i praktyczne rozwi\u0105zania podatkowe.<\/p>\r\n  <\/div>\r\n\r\n  <div class=\"kpan-aktualnosci__grid\" id=\"kpanAktualnosciGrid\">\r\n    <div class=\"kpan-aktualnosci__skeleton\"><\/div>\r\n    <div class=\"kpan-aktualnosci__skeleton\"><\/div>\r\n    <div class=\"kpan-aktualnosci__skeleton\"><\/div>\r\n  <\/div>\r\n\r\n  <div class=\"kpan-aktualnosci__footer kpan-anim\">\r\n    <a class=\"kpan-aktualnosci__btn\" href=\"https:\/\/kpan.pl\/blog\/\" target=\"_blank\" rel=\"noopener\">\r\n      Zobacz wszystkie wpisy\r\n      <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n    <\/a>\r\n  <\/div>\r\n<\/div>\r\n\r\n<script>\r\n(function () {\r\n  var grid = document.getElementById('kpanAktualnosciGrid');\r\n  if (!grid || grid.dataset.kpanInit) return;\r\n  grid.dataset.kpanInit = '1';\r\n\r\n  var SITE = 'https:\/\/kpan.pl';\r\n  var ARROW = '<svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>';\r\n  var FALLBACK_IMG = SITE + '\/wp-content\/uploads\/2025\/02\/1-1024x582.png';\r\n\r\n  \/\/ Kandydaci na endpoint \u2014 od najbezpieczniejszego (ten sam origin = brak CORS)\r\n  var BASES = [];\r\n  if (\/(^|\\.)kpan\\.pl$\/i.test(location.hostname)) {\r\n    BASES.push('\/wp-json\/wp\/v2', '\/?rest_route=\/wp\/v2');\r\n  }\r\n  BASES.push(SITE + '\/wp-json\/wp\/v2', SITE + '\/?rest_route=\/wp\/v2');\r\n\r\n  \/\/ Sklejanie URL-a \u2014 \u015bcie\u017cka rest_route wymaga \"&\" zamiast \"?\"\r\n  function url(base, path, query) {\r\n    var sep = base.indexOf('rest_route=') !== -1 ? '&' : '?';\r\n    return base + path + (query ? sep + query : '');\r\n  }\r\n\r\n  function getJSON(u) {\r\n    return fetch(u, { credentials: 'omit' }).then(function (r) {\r\n      if (!r.ok) throw new Error('HTTP ' + r.status + ' \u2014 ' + u);\r\n      return r.json();\r\n    });\r\n  }\r\n\r\n  \/\/ Znajd\u017a pierwszy dzia\u0142aj\u0105cy endpoint\r\n  function resolveBase(i) {\r\n    i = i || 0;\r\n    if (i >= BASES.length) return Promise.reject(new Error('\u017baden endpoint REST API nie odpowiedzia\u0142'));\r\n    var base = BASES[i];\r\n    return getJSON(url(base, '\/posts', 'per_page=1&_fields=id'))\r\n      .then(function (d) {\r\n        if (!Array.isArray(d)) throw new Error('nieprawid\u0142owa odpowied\u017a');\r\n        return base;\r\n      })\r\n      .catch(function () { return resolveBase(i + 1); });\r\n  }\r\n\r\n  function esc(s) { var d = document.createElement('div'); d.innerHTML = s || ''; return d.textContent.trim(); }\r\n  function attr(s) { return esc(s).replace(\/\"\/g, '&quot;'); }\r\n  function skrot(html, n) {\r\n    var t = esc(html).replace(\/\\[?\u2026\\]?|\\[&hellip;\\]\/g, '').replace(\/\\s+\/g, ' ');\r\n    \/\/ usu\u0144 powt\u00f3rzony tytu\u0142 i dat\u0119 z pocz\u0105tku zajawki (format 26\/08\/2026)\r\n    t = t.replace(\/^.*?\\d{2}\\\/\\d{2}\\\/\\d{4}\\s*\/, '');\r\n    return t.length > n ? t.slice(0, n).replace(\/\\s+\\S*$\/, '') + '\u2026' : t;\r\n  }\r\n  function dataPl(iso) {\r\n    try { return new Date(iso).toLocaleDateString('pl-PL', { day: 'numeric', month: 'long', year: 'numeric' }); }\r\n    catch (e) { return ''; }\r\n  }\r\n\r\n  function render(posts) {\r\n    if (!posts || !posts.length) throw new Error('brak wpis\u00f3w');\r\n    grid.innerHTML = posts.map(function (p) {\r\n      var m = p._embedded && p._embedded['wp:featuredmedia'] && p._embedded['wp:featuredmedia'][0];\r\n      var sizes = m && m.media_details && m.media_details.sizes;\r\n      var img = (sizes && (sizes.medium_large || sizes.large || sizes.full) || {}).source_url\r\n                || (m && m.source_url) || FALLBACK_IMG;\r\n      var alt = (m && m.alt_text) || esc(p.title.rendered);\r\n\r\n      var kat = 'Podatki';\r\n      var terms = p._embedded && p._embedded['wp:term'] && p._embedded['wp:term'][0];\r\n      if (terms && terms.length) {\r\n        var pod = terms.filter(function (t) { return t.name && t.name.toLowerCase() === 'podatki'; })[0];\r\n        var first = terms.filter(function (t) { return t.name && t.name.toLowerCase() !== 'bez kategorii'; })[0];\r\n        kat = (pod && pod.name) || (first && first.name) || 'Podatki';\r\n      }\r\n\r\n      return '<a class=\"kpan-aktualnosci__card\" href=\"' + p.link + '\">' +\r\n        '<div class=\"kpan-aktualnosci__media\">' +\r\n          '<img decoding=\"async\" src=\"' + img + '\" alt=\"' + attr(alt) + '\" loading=\"lazy\">' +\r\n          '<span class=\"kpan-aktualnosci__tag\">' + attr(kat) + '<\/span>' +\r\n        '<\/div>' +\r\n        '<div class=\"kpan-aktualnosci__body\">' +\r\n          '<h3 class=\"kpan-aktualnosci__title\">' + esc(p.title.rendered) + '<\/h3>' +\r\n          '<p class=\"kpan-aktualnosci__excerpt\">' + skrot(p.excerpt.rendered, 125) + '<\/p>' +\r\n          '<span class=\"kpan-aktualnosci__more\">Czytaj wi\u0119cej ' + ARROW + '<\/span>' +\r\n          '<div class=\"kpan-aktualnosci__date\">' + dataPl(p.date) + '<\/div>' +\r\n        '<\/div>' +\r\n      '<\/a>';\r\n    }).join('');\r\n  }\r\n\r\n  function fail(e) {\r\n    console.error('[KPAN aktualno\u015bci] Nie uda\u0142o si\u0119 pobra\u0107 wpis\u00f3w:', e);\r\n    console.info('[KPAN aktualno\u015bci] Sprawd\u017a w nowej karcie: ' + SITE + '\/wp-json\/wp\/v2\/posts?per_page=1');\r\n    grid.innerHTML = '<p class=\"kpan-aktualnosci__error\">Nie uda\u0142o si\u0119 wczyta\u0107 wpis\u00f3w. ' +\r\n      '<a href=\"' + SITE + '\/blog\/\" style=\"color:#8453AC;font-weight:600;\">Przejd\u017a do bloga \u2192<\/a><\/p>';\r\n  }\r\n\r\n  resolveBase().then(function (base) {\r\n    return getJSON(url(base, '\/categories', 'per_page=100&_fields=id,name,slug'))\r\n      .then(function (cats) {\r\n        var cat = (cats || []).filter(function (c) {\r\n          var n = (c.name || '').toLowerCase(), s = (c.slug || '').toLowerCase();\r\n          return n === 'podatki' || s === 'podatki';\r\n        })[0];\r\n        return cat ? cat.id : null;\r\n      })\r\n      .catch(function () { return null; })\r\n      .then(function (catId) {\r\n        var q = 'per_page=6&_embed=1&orderby=date&order=desc' + (catId ? '&categories=' + catId : '');\r\n        return getJSON(url(base, '\/posts', q));\r\n      })\r\n      .then(render)\r\n      .catch(function (e) {\r\n        \/\/ ostatnia szansa: najnowsze wpisy bez filtra kategorii\r\n        return getJSON(url(base, '\/posts', 'per_page=6&_embed=1&orderby=date&order=desc'))\r\n          .then(render)\r\n          .catch(function () { fail(e); });\r\n      });\r\n  }).catch(fail);\r\n})();\r\n<\/script>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e70e03f elementor-widget elementor-widget-html\" data-id=\"e70e03f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- SEKCJA \u2014 CTA KO\u0143COWE (fioletowe t\u0142o, granatowy przycisk)     -->\r\n<!-- CTA \u2192 #kpan-kontakt.                                         -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-cta\">\r\n<style>\r\n.kpan-cta *,\r\n.kpan-cta *::before,\r\n.kpan-cta *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-cta {\r\n  font-family: 'Poppins', sans-serif; position: relative; overflow: hidden;\r\n  \/* FIOLETOWE T\u0141O (gradient w odcieniach fioletu) *\/\r\n  background: linear-gradient(135deg, #8453AC 0%, #6c3f92 55%, #5a3480 100%);\r\n  padding: 96px 24px; color: #FFFFFF;\r\n  \/* PE\u0141NA SZEROKO\u015a\u0106 \u2014 wy\u0142amanie z kontenera Elementora (full-bleed) *\/\r\n  width: 100vw;\r\n  max-width: 100vw;\r\n  margin-left: calc(50% - 50vw);\r\n  margin-right: calc(50% - 50vw);\r\n}\r\n.kpan-cta::before {\r\n  content: \"\"; position: absolute; top: -160px; right: -120px; width: 520px; height: 520px;\r\n  background: radial-gradient(circle, rgba(210,217,253,0.22), rgba(210,217,253,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-cta::after {\r\n  content: \"\"; position: absolute; bottom: -180px; left: -140px; width: 520px; height: 520px;\r\n  background: radial-gradient(circle, rgba(20,36,69,0.28), rgba(20,36,69,0) 70%);\r\n  pointer-events: none;\r\n}\r\n.kpan-cta__inner { position: relative; z-index: 1; max-width: 760px; margin: 0 auto; text-align: center; }\r\n.kpan-cta__eyebrow {\r\n  display: inline-block; background: rgba(255,255,255,0.16); color: #FFFFFF;\r\n  font-size: 13px; font-weight: 600; letter-spacing: 0.04em; text-transform: uppercase;\r\n  padding: 8px 18px; border-radius: 100px; margin-bottom: 22px;\r\n}\r\n.kpan-cta__h2 {\r\n  font-size: clamp(26px, 3.6vw, 44px); font-weight: 700; line-height: 1.14;\r\n  letter-spacing: -0.02em; color: #FFFFFF; margin-bottom: 18px;\r\n}\r\n.kpan-cta__h2 span { color: #D2D9FD; }\r\n.kpan-cta__lead { font-size: 17px; font-weight: 400; line-height: 1.6; color: rgba(255,255,255,0.86); margin-bottom: 34px; }\r\n.kpan-cta__btn {\r\n  display: inline-flex; align-items: center; gap: 10px;\r\n  \/* GRANATOWY PRZYCISK *\/\r\n  background: #142445;\r\n  border: 1.5px solid rgba(255,255,255,0.18); color: #FFFFFF;\r\n  font-size: 17px; font-weight: 600; text-decoration: none; padding: 17px 40px; border-radius: 12px;\r\n  box-shadow: 0 16px 40px rgba(20,36,69,0.4);\r\n  transition: transform 0.18s ease, box-shadow 0.18s ease, background 0.18s ease, color 0.18s ease;\r\n}\r\n.kpan-cta__btn:hover {\r\n  transform: translateY(-2px);\r\n  background: #1b2f5a;\r\n  box-shadow: 0 22px 50px rgba(20,36,69,0.5);\r\n  color: #EDF2F9;\r\n}\r\n.kpan-cta__btn:hover svg { stroke: #EDF2F9; }\r\n.kpan-cta__btn svg { width: 18px; height: 18px; stroke: #FFFFFF; stroke-width: 2.5; fill: none; transition: stroke 0.18s ease; }\r\n.kpan-cta__note { display: block; margin-top: 16px; font-size: 13.5px; color: rgba(255,255,255,0.72); }\r\n@media (max-width: 480px) { .kpan-cta { padding: 72px 16px; } }\r\n@media (prefers-reduced-motion: reduce) { .kpan-cta__btn { transition: none; } }\r\n<\/style>\r\n<div class=\"kpan-cta__inner kpan-anim\">\r\n  <span class=\"kpan-cta__eyebrow\">Szukamy dr\u00f3g, a nie blokad<\/span>\r\n  <h2 class=\"kpan-cta__h2\">Zacznij p\u0142aci\u0107 mniej i prowadzi\u0107 firm\u0119 <span>z pe\u0142nym obrazem finans\u00f3w<\/span><\/h2>\r\n  <p class=\"kpan-cta__lead\">\r\n    Zostaw kontakt i um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119. Doradca biznesowy pozna Twoj\u0105 firm\u0119 i poka\u017ce,\r\n    jak ksi\u0119gowo\u015b\u0107 po\u0142\u0105czona z doradztwem podatkowym mo\u017ce dzia\u0142a\u0107 na Twoj\u0105 korzy\u015b\u0107.\r\n  <\/p>\r\n  <a class=\"kpan-cta__btn\" href=\"#kpan-kontakt\">Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119\r\n    <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n  <\/a>\r\n  <span class=\"kpan-cta__note\">Bez zobowi\u0105za\u0144 \u00b7 od 2002 roku \u00b7 ponad 100 ekspert\u00f3w \u00b7 obs\u0142uga w ca\u0142ej Polsce<\/span>\r\n<\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2f76af2 e-con-full e-flex e-con e-parent\" data-id=\"2f76af2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-02d41e4 elementor-widget elementor-widget-html\" data-id=\"02d41e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n\r\n<!-- ============================================================ -->\r\n<!-- ANIMACJE \u2014 wklej TEN BLOK RAZ, na samym ko\u0144cu strony         -->\r\n<!-- (najlepiej osobny widget HTML pod sekcj\u0105 11).                -->\r\n<!-- Obs\u0142uguje: wjazdy przy scrollu + rosn\u0105ce liczniki.           -->\r\n<!-- Respektuje prefers-reduced-motion (wy\u0142\u0105cza ruch).            -->\r\n<!-- ============================================================ -->\r\n<style>\r\n\/* Stan pocz\u0105tkowy element\u00f3w animowanych *\/\r\n.kpan-anim {\r\n  opacity: 0;\r\n  transform: translateY(28px);\r\n  transition: opacity 0.7s cubic-bezier(0.16, 1, 0.3, 1),\r\n              transform 0.7s cubic-bezier(0.16, 1, 0.3, 1);\r\n  transition-delay: var(--d, 0ms);\r\n  will-change: opacity, transform;\r\n}\r\n.kpan-anim--in {\r\n  opacity: 1;\r\n  transform: none;\r\n}\r\n\/* Subtelny \u201epop\" na licznikach gdy ko\u0144cz\u0105 liczenie *\/\r\n.kpan-count-done {\r\n  animation: kpanPop 0.4s ease;\r\n}\r\n@keyframes kpanPop {\r\n  0%   { transform: scale(1); }\r\n  45%  { transform: scale(1.06); }\r\n  100% { transform: scale(1); }\r\n}\r\n\/* Pe\u0142ne poszanowanie preferencji ograniczenia ruchu *\/\r\n@media (prefers-reduced-motion: reduce) {\r\n  .kpan-anim {\r\n    opacity: 1 !important;\r\n    transform: none !important;\r\n    transition: none !important;\r\n  }\r\n  .kpan-count-done { animation: none !important; }\r\n}\r\n<\/style>\r\n<script>\r\n(function () {\r\n  var reduce = window.matchMedia &&\r\n    window.matchMedia('(prefers-reduced-motion: reduce)').matches;\r\n\r\n  \/\/ Formatowanie liczby: separator tysi\u0119cy (spacja) + miejsca po przecinku (przecinek PL)\r\n  function fmt(value, decimals, sep) {\r\n    var s;\r\n    if (decimals > 0) {\r\n      s = value.toFixed(decimals).replace('.', ',');\r\n    } else {\r\n      s = Math.round(value).toString();\r\n    }\r\n    if (sep) {\r\n      var parts = s.split(',');\r\n      parts[0] = parts[0].replace(\/\\B(?=(\\d{3})+(?!\\d))\/g, '\\u00A0'); \/\/ twarda spacja\r\n      s = parts.join(',');\r\n    }\r\n    return s;\r\n  }\r\n\r\n  function animateCount(el) {\r\n    var target = parseFloat(el.getAttribute('data-count'));\r\n    if (isNaN(target)) return;\r\n    var decimals = parseInt(el.getAttribute('data-decimals') || '0', 10);\r\n    var suffix = el.getAttribute('data-suffix') || '';\r\n    var sep = el.getAttribute('data-sep') === '1';\r\n    var prefix = el.getAttribute('data-prefix') || '';\r\n\r\n    if (reduce) {\r\n      el.textContent = prefix + fmt(target, decimals, sep) + suffix;\r\n      return;\r\n    }\r\n\r\n    var duration = 1500;\r\n    var start = null;\r\n    function ease(t) { return 1 - Math.pow(1 - t, 3); } \/\/ easeOutCubic\r\n    function step(ts) {\r\n      if (start === null) start = ts;\r\n      var p = Math.min((ts - start) \/ duration, 1);\r\n      var current = target * ease(p);\r\n      el.textContent = prefix + fmt(current, decimals, sep) + suffix;\r\n      if (p < 1) {\r\n        requestAnimationFrame(step);\r\n      } else {\r\n        el.textContent = prefix + fmt(target, decimals, sep) + suffix;\r\n        el.classList.add('kpan-count-done');\r\n      }\r\n    }\r\n    requestAnimationFrame(step);\r\n  }\r\n\r\n  var animEls = Array.prototype.slice.call(document.querySelectorAll('.kpan-anim'));\r\n  var countEls = Array.prototype.slice.call(document.querySelectorAll('[data-count]'));\r\n\r\n  \/\/ Fallback bez IntersectionObserver: po prostu poka\u017c wszystko\r\n  if (!('IntersectionObserver' in window)) {\r\n    animEls.forEach(function (el) { el.classList.add('kpan-anim--in'); });\r\n    countEls.forEach(animateCount);\r\n    return;\r\n  }\r\n\r\n  var animObserver = new IntersectionObserver(function (entries, obs) {\r\n    entries.forEach(function (entry) {\r\n      if (entry.isIntersecting) {\r\n        entry.target.classList.add('kpan-anim--in');\r\n        obs.unobserve(entry.target);\r\n      }\r\n    });\r\n  }, { threshold: 0.15, rootMargin: '0px 0px -8% 0px' });\r\n  animEls.forEach(function (el) { animObserver.observe(el); });\r\n\r\n  var countObserver = new IntersectionObserver(function (entries, obs) {\r\n    entries.forEach(function (entry) {\r\n      if (entry.isIntersecting) {\r\n        animateCount(entry.target);\r\n        obs.unobserve(entry.target);\r\n      }\r\n    });\r\n  }, { threshold: 0.5 });\r\n  countEls.forEach(function (el) { countObserver.observe(el); });\r\n})();\r\n(function () {\r\n  var grid = document.getElementById('kpanAktualnosciGrid');\r\n  if (!grid || grid.dataset.kpanInit) return;\r\n  grid.dataset.kpanInit = '1';\r\n\r\n  var API = 'https:\/\/anowak.com.pl\/wp-json\/wp\/v2\/posts?per_page=6&_embed=1&orderby=date&order=desc';\r\n  var ARROW = '<svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>';\r\n  var FALLBACK_IMG = 'https:\/\/anowak.com.pl\/wp-content\/uploads\/2025\/02\/1-1024x582.png';\r\n\r\n  function esc(s) { var d = document.createElement('div'); d.innerHTML = s || ''; return d.textContent.trim(); }\r\n  function attr(s) { return esc(s).replace(\/\"\/g, '&quot;'); }\r\n  function skrot(html, n) {\r\n    var t = esc(html).replace(\/\\[?\u2026\\]?|\\[&hellip;\\]\/g, '').replace(\/\\s+\/g, ' ');\r\n    \/\/ usuwa powt\u00f3rzony tytu\u0142 i dat\u0119 z pocz\u0105tku zajawki (styl wpis\u00f3w KPAN)\r\n    t = t.replace(\/^.*?\\d{2}\\\/\\d{2}\\\/\\d{4}\\s*\/, '');\r\n    return t.length > n ? t.slice(0, n).replace(\/\\s+\\S*$\/, '') + '\u2026' : t;\r\n  }\r\n  function dataPl(iso) {\r\n    try { return new Date(iso).toLocaleDateString('pl-PL', { day: 'numeric', month: 'long', year: 'numeric' }); }\r\n    catch (e) { return ''; }\r\n  }\r\n\r\n  fetch(API)\r\n    .then(function (r) {\r\n      if (!r.ok) throw new Error('HTTP ' + r.status);\r\n      return r.json();\r\n    })\r\n    .then(function (posts) {\r\n      if (!posts || !posts.length) throw new Error('brak wpis\u00f3w');\r\n\r\n      grid.innerHTML = posts.map(function (p, i) {\r\n        var m = p._embedded && p._embedded['wp:featuredmedia'] && p._embedded['wp:featuredmedia'][0];\r\n        var sizes = m && m.media_details && m.media_details.sizes;\r\n        var img = (sizes && (sizes.medium_large || sizes.large || sizes.full) || {}).source_url\r\n                  || (m && m.source_url) || FALLBACK_IMG;\r\n        var alt = (m && m.alt_text) || esc(p.title.rendered);\r\n\r\n        var kat = 'Aktualno\u015bci';\r\n        var terms = p._embedded && p._embedded['wp:term'] && p._embedded['wp:term'][0];\r\n        if (terms && terms.length && terms[0].name && terms[0].name.toLowerCase() !== 'bez kategorii') {\r\n          kat = terms[0].name;\r\n        }\r\n\r\n        return '<a class=\"kpan-aktualnosci__card kpan-anim\" style=\"--d:' + (i * 70) + 'ms\" href=\"' + p.link + '\">' +\r\n          '<div class=\"kpan-aktualnosci__media\">' +\r\n            '<img decoding=\"async\" src=\"' + img + '\" alt=\"' + attr(alt) + '\" loading=\"lazy\">' +\r\n            '<span class=\"kpan-aktualnosci__tag\">' + attr(kat) + '<\/span>' +\r\n          '<\/div>' +\r\n          '<div class=\"kpan-aktualnosci__body\">' +\r\n            '<h3 class=\"kpan-aktualnosci__title\">' + esc(p.title.rendered) + '<\/h3>' +\r\n            '<p class=\"kpan-aktualnosci__excerpt\">' + skrot(p.excerpt.rendered, 125) + '<\/p>' +\r\n            '<span class=\"kpan-aktualnosci__more\">Czytaj wi\u0119cej ' + ARROW + '<\/span>' +\r\n            '<div class=\"kpan-aktualnosci__date\">' + dataPl(p.date) + '<\/div>' +\r\n          '<\/div>' +\r\n        '<\/a>';\r\n      }).join('');\r\n    })\r\n    .catch(function (e) {\r\n      console.error('[KPAN aktualno\u015bci]', e);\r\n      grid.innerHTML = '<p class=\"kpan-aktualnosci__error\">Nie uda\u0142o si\u0119 wczyta\u0107 wpis\u00f3w. ' +\r\n        '<a href=\"https:\/\/anowak.com.pl\/blog\/\" style=\"color:#8453AC;font-weight:600;\">Przejd\u017a do bloga \u2192<\/a><\/p>';\r\n    });\r\n})();\r\n<\/script>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-119715a e-con e-atomic-element e-flexbox-base e-2db7eec \" data-id=\"119715a\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"119715a\" data-e-type=\"e-flexbox\" data-id=\"119715a\">\n    \n<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Ksi\u0119gowo\u015b\u0107 i doradztwo podatkowe P\u0142a\u0107 mniej podatk\u00f3w i rozwijaj firm\u0119 w bezpieczny spos\u00f3b Od 2002 roku \u0142\u0105czymy ksi\u0119gowo\u015b\u0107, doradztwo podatkowe i prawne w jednym miejscu. Ponad 100 specjalist\u00f3w dba o to, by\u015b wiedzia\u0142, co dzieje si\u0119 w finansach firmy z wyprzedzeniem \u2014 i legalnie obni\u017ca\u0142 zobowi\u0105zania wobec fiskusa. Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119 4,9 \/ 5 w [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-19","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/19","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=19"}],"version-history":[{"count":226,"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/19\/revisions"}],"predecessor-version":[{"id":855,"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/19\/revisions\/855"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/media\/15"}],"wp:attachment":[{"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}