{"id":671,"date":"2026-08-10T09:33:27","date_gmt":"2026-08-10T07:33:27","guid":{"rendered":"https:\/\/biurorachunkowewarszawa.com\/?page_id=671"},"modified":"2026-08-11T11:53:12","modified_gmt":"2026-08-11T09:53:12","slug":"branza-medyczna","status":"publish","type":"page","link":"https:\/\/biurorachunkowewarszawa.com\/?page_id=671","title":{"rendered":"Bran\u017ca medyczna"},"content":{"rendered":"\t\t
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\n\t\t\t\t\t\r\n\r\n\r\n\r\n\r\n\r\n\r\nKsi\u0119gowo\u015b\u0107 dla lekarzy i stomatolog\u00f3w | Doradztwo podatkowe KPAN<\/title>\r\n<meta name=\"description\" content=\"Ksi\u0119gowo\u015b\u0107 i doradztwo podatkowe dla lekarzy, stomatolog\u00f3w i klinik. Licencjonowany doradca podatkowy (KIDP) w cenie obs\u0142ugi, VAT w us\u0142ugach medycznych, JDG czy sp. z o.o. Bezp\u0142atna konsultacja.\">\r\n<link rel=\"canonical\" href=\"https:\/\/biurorachunkowewarszawa.com\/ksiegowosc-dla-lekarzy\/\">\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\">\r\n<meta name=\"author\" content=\"Kancelaria Podatkowa Andrzej Nowak Sp. z o.o.\">\r\n<meta name=\"geo.region\" content=\"PL-MZ\">\r\n<meta name=\"geo.placename\" content=\"Warszawa\">\r\n\r\n<meta property=\"og:type\" content=\"website\">\r\n<meta property=\"og:locale\" content=\"pl_PL\">\r\n<meta property=\"og:site_name\" content=\"KPAN KSI\u0118GOWO\u015a\u0106 I PODATKI\">\r\n<meta property=\"og:title\" content=\"Ksi\u0119gowo\u015b\u0107 dla lekarzy i stomatolog\u00f3w | KPAN\">\r\n<meta property=\"og:description\" content=\"Rozliczamy gabinety, kliniki i praktyki lekarskie. Doradca podatkowy KIDP w cenie obs\u0142ugi. Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119.\">\r\n<meta property=\"og:url\" content=\"https:\/\/biurorachunkowewarszawa.com\/ksiegowosc-dla-lekarzy\/\">\r\n<meta property=\"og:image\" content=\"https:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/og-ksiegowosc-dla-lekarzy.jpg\">\r\n<meta property=\"og:image:width\" content=\"1200\">\r\n<meta property=\"og:image:height\" content=\"630\">\r\n<meta name=\"twitter:card\" content=\"summary_large_image\">\r\n\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\r\n<link rel=\"preconnect\" href=\"https:\/\/fonts.gstatic.com\" crossorigin>\r\n<!-- PRODUKCJA: font self-hosted (ksi\u0119ga marki, rozdz. 13 \u2014 nie Google CDN: szybko\u015b\u0107 + RODO) -->\r\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Poppins:wght@300;400;500;600;700&display=swap\" rel=\"stylesheet\">\r\n\r\n<!-- ================= DANE STRUKTURALNE (SEO + GEO) ================= -->\r\n<script type=\"application\/ld+json\">\r\n{\r\n \"@context\": \"https:\/\/schema.org\",\r\n \"@graph\": [\r\n {\r\n \"@type\": [\"AccountingService\",\"ProfessionalService\"],\r\n \"@id\": \"https:\/\/biurorachunkowewarszawa.com\/#organizacja\",\r\n \"name\": \"KPAN Ksi\u0119gowo\u015b\u0107 i Podatki \u2014 Kancelaria Podatkowa Andrzej Nowak Sp. z o.o.\",\r\n \"url\": \"https:\/\/biurorachunkowewarszawa.com\/\",\r\n \"telephone\": \"+48538116064\",\r\n \"email\": \"biuro@kpan.pl\",\r\n \"foundingDate\": \"2002\",\r\n \"priceRange\": \"$$\",\r\n \"address\": {\r\n \"@type\": \"PostalAddress\",\r\n \"streetAddress\": \"ul. 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Zwolnienie zale\u017cy od celu \u015bwiadczenia, nie od nazwy zabiegu \u2014 dlatego medycyna estetyczna bywa opodatkowana stawk\u0105 23%.\"}},\r\n {\"@type\":\"Question\",\"name\":\"JDG czy sp\u00f3\u0142ka z o.o. dla lekarza \u2014 co si\u0119 bardziej op\u0142aca?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"To zale\u017cy od poziomu dochodu, liczby \u017ar\u00f3de\u0142 przychodu i plan\u00f3w inwestycyjnych. Przy wy\u017cszych dochodach sp\u00f3\u0142ka z o.o. pozwala oddzieli\u0107 maj\u0105tek prywatny od firmowego i elastyczniej planowa\u0107 wyp\u0142aty. Przed decyzj\u0105 doradca podatkowy KPAN przygotowuje kalkulacj\u0119 obu wariant\u00f3w.\"}},\r\n {\"@type\":\"Question\",\"name\":\"Czy rozliczacie lekarzy pracuj\u0105cych na kilku kontraktach jednocze\u015bnie?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tak. Prowadzimy rozliczenia dochod\u00f3w z kontraktu z NFZ, prywatnej praktyki, dy\u017cur\u00f3w w innych plac\u00f3wkach oraz kontrakt\u00f3w zagranicznych \u2014 w jednym, sp\u00f3jnym obrazie podatkowym.\"}},\r\n {\"@type\":\"Question\",\"name\":\"Ile kosztuje ksi\u0119gowo\u015b\u0107 dla gabinetu lekarskiego?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Cena zale\u017cy od formy dzia\u0142alno\u015bci, liczby dokument\u00f3w i liczby zatrudnionych os\u00f3b. Ksi\u0119gowo\u015b\u0107 startuje od 299 z\u0142 netto miesi\u0119cznie (KPiR), kadry i p\u0142ace od 59 z\u0142 za pracownika. Wycen\u0119 przedstawiamy po bezp\u0142atnej rozmowie.\"}},\r\n {\"@type\":\"Question\",\"name\":\"Czy obs\u0142ugujecie kliniki spoza Warszawy?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tak. Obs\u0142ugujemy podmioty medyczne z ca\u0142ej Polski w modelu zdalnym, z elektronicznym obiegiem dokument\u00f3w. Biura stacjonarne mamy w Warszawie, \u0141odzi, Poznaniu, Lublinie i Garwolinie.\"}},\r\n {\"@type\":\"Question\",\"name\":\"Czy pomo\u017cecie przy kontroli z urz\u0119du skarbowego lub ZUS?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Tak. Jako pe\u0142nomocnicy przejmujemy kontakt z organem, przygotowujemy wyja\u015bnienia i reprezentujemy podmiot medyczny przed urz\u0119dem skarbowym, ZUS oraz s\u0105dami administracyjnymi.\"}}\r\n ]\r\n }\r\n ]\r\n}\r\n<\/script>\r\n<!-- ============================================================ -->\r\n<!-- KPAN \u2014 PO\u0141\u0104CZONY CSS + JS z DW\u00d3CH LANDING\u00d3W -->\r\n<!-- Wklej ten blok RAZ w <head> (lub jako widget HTML na g\u00f3rze). -->\r\n<!-- -->\r\n<!-- CO ZOSTA\u0141O PO\u0141\u0104CZONE: -->\r\n<!-- \u2022 zmienne obu stron (--granat\/--navy itd. maj\u0105 te same -->\r\n<!-- warto\u015bci, wi\u0119c oba komplety klas dzia\u0142aj\u0105 r\u00f3wnolegle) -->\r\n<!-- \u2022 wszystkie komponenty z obu plik\u00f3w -->\r\n<!-- \u2022 oba skrypty w jednym IIFE, z zabezpieczeniami na brak -->\r\n<!-- element\u00f3w (nic nie wysypie si\u0119, gdy sekcji nie ma) -->\r\n<!-- -->\r\n<!-- ROZWI\u0104ZANE KOLIZJE NAZW (obie strony u\u017cywa\u0142y tych samych): -->\r\n<!-- \u2022 .nav \u2014 strona 1: pasek nag\u0142\u00f3wka; strona 2: menu w .top -->\r\n<!-- \u2192 regu\u0142y strony 2 zaw\u0119\u017cone do \".top .nav\" -->\r\n<!-- \u2022 .hero \u2014 strona 1: <section class=\"hero\"> -->\r\n<!-- strona 2: <section class=\"hero sec--grad\"> -->\r\n<!-- \u2192 regu\u0142y strony 2 zaw\u0119\u017cone do \".hero.sec--grad\" -->\r\n<!-- \u2022 .btn, .eyebrow, .lead, .wrap, .faq, h1\u2013h3 \u2192 ujednolicone -->\r\n<!-- \u2022 .mobil-cta (str. 1) i .mbar (str. 2) to dwa paski mobilne -->\r\n<!-- \u2014 ZOSTAW W HTML TYLKO JEDEN, inaczej poka\u017c\u0105 si\u0119 oba -->\r\n<!-- ============================================================ -->\r\n\r\n<style id=\"kpan-polaczony-css\">\r\n\/* ============================================================\r\n 1. TOKENY MARKI \u2014 wsp\u00f3lne dla obu komplet\u00f3w nazw\r\n ============================================================ *\/\r\n:root{\r\n \/* nazwy ze strony 1 *\/\r\n --granat:#142445;\r\n --granat-80:rgba(20,36,69,.8);\r\n --granat-65:rgba(20,36,69,.65);\r\n --fiolet:#8453AC;\r\n --fiolet-12:rgba(132,83,172,.12);\r\n --lawenda:#D2D9FD;\r\n --lawenda-40:rgba(210,217,253,.4);\r\n --biel:#FFFFFF;\r\n --blekit:#F3F7FB;\r\n --tlo:#F7F8FC;\r\n --gradient:linear-gradient(135deg,#8453AC 0%,#142445 100%);\r\n --gradient-pion:linear-gradient(180deg,#142445 0%,#5B3B7A 60%,#8453AC 100%);\r\n --r-karta:12px;\r\n --r-mala:8px;\r\n --cien:0 4px 24px rgba(20,36,69,.06);\r\n --cien-hi:0 18px 48px rgba(20,36,69,.14);\r\n --max:1140px; \/* ujednolicone z --wrap *\/\r\n \/* nazwy ze strony 2 (aliasy tych samych warto\u015bci) *\/\r\n --navy:#142445;\r\n --purple:#8453AC;\r\n --lav:#D2D9FD;\r\n --lav-tint:#F1F3FE;\r\n --blue-bg:#F3F7FB;\r\n --white:#fff;\r\n --ink:#142445;\r\n --ink-70:rgba(20,36,69,.74);\r\n --ink-45:rgba(20,36,69,.48);\r\n --line:rgba(20,36,69,.10);\r\n --grad:linear-gradient(135deg,#8453AC 0%,#4A3579 46%,#142445 100%);\r\n --r-card:12px;\r\n --shadow:0 14px 40px rgba(20,36,69,.10);\r\n --wrap:1140px; \/* ujednolicone z --max *\/\r\n}\r\n\r\n\/* ============================================================\r\n 2. RESET I PODSTAWY (jeden wsp\u00f3lny)\r\n ============================================================ *\/\r\n*,*::before,*::after{box-sizing:border-box}\r\nhtml{scroll-behavior:smooth;-webkit-text-size-adjust:100%}\r\nbody{\r\n margin:0;font-family:'Poppins',-apple-system,'Segoe UI',system-ui,sans-serif;\r\n font-weight:400;font-size:17px;line-height:1.6;\r\n color:var(--granat);background:var(--biel);\r\n -webkit-font-smoothing:antialiased;\r\n}\r\nimg{max-width:100%;display:block}\r\na{color:inherit;text-decoration:none}\r\nh1,h2,h3,h4{margin:0;font-weight:700;line-height:1.15;letter-spacing:-.01em}\r\nh1{font-size:clamp(32px,4.4vw,48px);line-height:1.15}\r\nh2{font-size:clamp(27px,3.4vw,38px);line-height:1.2}\r\nh3{font-size:clamp(19px,2vw,24px);line-height:1.3;font-weight:600}\r\nh4{font-size:19px;line-height:1.35;font-weight:500}\r\np{margin:0 0 16px}\r\nul,ol{margin:0;padding:0}\r\nsection{scroll-margin-top:96px}\r\n.wrap{max-width:var(--max);margin:0 auto;padding:0 24px}\r\n.skip{position:absolute;left:-9999px;top:0;background:var(--granat);color:#fff;padding:12px 18px;border-radius:8px;z-index:999}\r\n.skip:focus{left:16px;top:16px}\r\n:focus-visible{outline:3px solid var(--fiolet);outline-offset:3px;border-radius:4px}\r\n\/* sekcje \u2014 oba warianty nazw *\/\r\n.sekcja{padding:clamp(56px,7vw,96px) 0}\r\n.sekcja--tlo{background:var(--tlo)}\r\n.sekcja--granat{background:var(--granat);color:var(--biel)}\r\n.sec{padding:84px 0}\r\n.sec--lav{background:var(--lav-tint)}\r\n.sec--navy{background:var(--navy);color:#fff}\r\n.sec--grad{background:var(--grad);color:#fff}\r\n\/* typografia pomocnicza \u2014 ujednolicona dla obu stron *\/\r\n.eyebrow{\r\n display:inline-block;font-size:12px;font-weight:600;text-transform:uppercase;\r\n letter-spacing:.18em;color:var(--fiolet);margin:0 0 12px;\r\n}\r\n.sekcja--granat .eyebrow,.sec--navy .eyebrow,.sec--grad .eyebrow{color:var(--lawenda)}\r\n.lead{font-size:clamp(17px,1.5vw,19px);font-weight:300;color:var(--granat-80);max-width:64ch}\r\n.sekcja--granat .lead,.sec--navy .lead,.sec--grad .lead{color:rgba(255,255,255,.85)}\r\n.naglowek-sekcji{max-width:70ch;margin-bottom:clamp(32px,4vw,52px)}\r\n.sec-head{max-width:760px;margin:0 auto 44px}\r\n.center{text-align:center}\r\n.center .lead{margin-inline:auto}\r\n.mark{color:var(--fiolet)}\r\n.sec--grad .mark,.sec--navy .mark{color:var(--lawenda)}\r\n\r\n\/* ============================================================\r\n 3. PRZYCISKI I PIGU\u0141KI \u2014 baza wsp\u00f3lna + warianty obu stron\r\n ============================================================ *\/\r\n.btn{\r\n display:inline-flex;align-items:center;gap:10px;justify-content:center;\r\n font-family:inherit;font-size:16px;font-weight:600;line-height:1;\r\n padding:17px 30px;border-radius:999px;border:2px solid transparent;cursor:pointer;\r\n text-decoration:none!important;\r\n transition:transform .18s ease,box-shadow .18s ease,background .18s ease,border-color .18s ease;\r\n}\r\n.btn:hover{transform:translateY(-2px)}\r\n\/* warianty ze strony 1 *\/\r\n.btn--cta{background:var(--fiolet);color:var(--biel);box-shadow:0 8px 22px rgba(132,83,172,.3)}\r\n.btn--cta:hover{box-shadow:0 12px 30px rgba(132,83,172,.4)}\r\n.btn--ghost{background:transparent;color:var(--biel);border-color:rgba(255,255,255,.45)}\r\n.btn--ghost:hover{background:rgba(255,255,255,.1)}\r\n.btn--granat{background:var(--granat);color:var(--biel)}\r\n.btn--pelna{width:100%}\r\n\/* warianty ze strony 2 *\/\r\n.btn--purple{background:var(--purple);color:#fff;box-shadow:0 10px 24px rgba(132,83,172,.35)}\r\n.btn--white{background:#fff;color:var(--navy);box-shadow:0 10px 24px rgba(0,0,0,.18)}\r\n.btn--ghostw{background:transparent;color:#fff;border-color:rgba(255,255,255,.45)}\r\n.btn--ghostw:hover{border-color:#fff}\r\n\/* pigu\u0142ki obu stron *\/\r\n.pigulka{display:inline-flex;align-items:center;gap:8px;padding:8px 16px;border-radius:999px;font-size:13px;font-weight:500;line-height:1.3}\r\n.pigulka--obrys{border:1px solid rgba(20,36,69,.18);color:var(--granat-80)}\r\n.pigulka--jasna{background:rgba(255,255,255,.12);color:var(--biel);border:1px solid rgba(255,255,255,.2)}\r\n.pigulka--lawenda{background:var(--lawenda);color:var(--granat);font-weight:600}\r\n.pill{display:inline-flex;align-items:center;gap:.4rem;border-radius:999px;padding:.38rem .95rem;font-size:.83rem;font-weight:500;border:1px solid rgba(255,255,255,.4);color:#fff}\r\n.pill--navy{border-color:rgba(20,36,69,.25);color:var(--navy);background:#fff}\r\n.badge{display:inline-flex;align-items:center;gap:.45rem;border-radius:999px;padding:.35rem .9rem;font-size:.78rem;font-weight:600;letter-spacing:.02em}\r\n\/* karty pomocnicze *\/\r\n.karta{background:var(--biel);border-radius:var(--r-karta);padding:28px;border:1px solid rgba(20,36,69,.07);box-shadow:var(--cien)}\r\n.karta--pasek{border-left:4px solid var(--fiolet)}\r\n.etykieta{font-size:11px;font-weight:600;letter-spacing:1.8px;text-transform:uppercase;color:var(--fiolet);display:block;margin-bottom:8px}\r\n.skos{position:absolute;top:-15%;height:130%;width:46px;transform:skewX(-14deg);pointer-events:none}\r\n\r\n\/* ============================================================\r\n 4. NAG\u0141\u00d3WKI STRON \u2014 .nav (str.1) i .top (str.2)\r\n UWAGA: regu\u0142y menu ze strony 2 zaw\u0119\u017cone do \".top .nav\"\r\n ============================================================ *\/\r\n\/* --- pasek nawigacji ze strony 1 --- *\/\r\n.nav{position:sticky;top:0;z-index:60;background:rgba(20,36,69,.96);backdrop-filter:blur(10px);border-bottom:1px solid rgba(255,255,255,.08)}\r\n.nav__in{display:flex;align-items:center;gap:28px;height:74px}\r\n.nav__logo img{height:34px;width:auto}\r\n.nav__menu{display:flex;gap:26px;margin-left:auto;list-style:none;padding:0;margin-block:0}\r\n.nav__menu a{color:rgba(255,255,255,.82);text-decoration:none;font-size:15px;font-weight:400;transition:color .15s}\r\n.nav__menu a:hover{color:var(--biel)}\r\n.nav__akcje{display:flex;align-items:center;gap:14px}\r\n.nav__tel{color:var(--biel);text-decoration:none;font-weight:600;font-size:15px;white-space:nowrap}\r\n.nav .btn{padding:13px 22px;font-size:15px}\r\n.nav__burger{display:none;background:none;border:0;padding:8px;cursor:pointer}\r\n.nav__burger span{display:block;width:24px;height:2px;background:var(--biel);margin:5px 0;border-radius:2px;transition:.2s}\r\n\/* --- nag\u0142\u00f3wek ze strony 2 --- *\/\r\n.top{position:sticky;top:0;z-index:50;background:rgba(255,255,255,.94);backdrop-filter:blur(8px);border-bottom:1px solid var(--line)}\r\n.top-in{display:flex;align-items:center;gap:28px;height:76px}\r\n.logo img{height:44px;width:auto}\r\n.top .nav{position:static;background:none;backdrop-filter:none;border:0;display:flex;gap:26px;margin-left:auto}\r\n.top .nav a{color:var(--navy);font-weight:500;font-size:.95rem}\r\n.top .nav a:hover{color:var(--purple)}\r\n.top-cta{display:flex;align-items:center;gap:16px;margin-left:8px}\r\n.top-tel{font-weight:600;color:var(--navy);font-size:.95rem;white-space:nowrap}\r\n.top .btn{padding:.62rem 1.3rem;font-size:.92rem}\r\n\r\n\/* ============================================================\r\n 5. HERO \u2014 str.1 (.hero) i str.2 (.hero.sec--grad)\r\n ============================================================ *\/\r\n.hero{position:relative;background:var(--granat);color:var(--biel);overflow:hidden;isolation:isolate}\r\n.hero__gradient{position:absolute;inset:0;z-index:-2;background:radial-gradient(120% 90% at 78% 8%,#8453AC 0%,#4C3576 38%,#142445 72%)}\r\n.hero__siatka{\r\n position:absolute;inset:0;z-index:-1;opacity:.28;\r\n background-image:linear-gradient(rgba(255,255,255,.06) 1px,transparent 1px),linear-gradient(90deg,rgba(255,255,255,.06) 1px,transparent 1px);\r\n background-size:64px 64px;\r\n -webkit-mask-image:linear-gradient(160deg,#000 10%,transparent 70%);\r\n mask-image:linear-gradient(160deg,#000 10%,transparent 70%);\r\n}\r\n.hero__in{display:grid;grid-template-columns:1.05fr .85fr;gap:clamp(32px,5vw,64px);align-items:center;padding:clamp(48px,6vw,76px) 0 clamp(56px,7vw,88px)}\r\n.hero h1{margin:0 0 20px;letter-spacing:-.02em}\r\n.hero h1 em{font-style:normal;color:var(--lawenda)}\r\n.hero__lead{font-size:clamp(17px,1.6vw,19px);font-weight:300;color:rgba(255,255,255,.85);max-width:52ch;margin-bottom:26px}\r\n.hero__lista{list-style:none;padding:0;margin:0 0 30px;display:grid;gap:12px}\r\n.hero__lista li{display:flex;gap:12px;align-items:flex-start;font-size:16px;color:rgba(255,255,255,.92)}\r\n.hero__lista svg{flex:0 0 20px;margin-top:2px;color:var(--lawenda)}\r\n.hero__cta{display:flex;flex-wrap:wrap;gap:14px;margin-bottom:28px}\r\n.hero__trust{display:flex;flex-wrap:wrap;gap:10px 22px;align-items:center;font-size:13.5px;color:rgba(255,255,255,.72)}\r\n.hero__trust strong{color:var(--biel);font-weight:600}\r\n.gwiazdki{color:#FFC24A;letter-spacing:2px;font-size:13px}\r\n.hero__form{background:var(--biel);color:var(--granat);border-radius:16px;padding:30px 28px;box-shadow:var(--cien-hi);position:relative;overflow:hidden}\r\n.hero__form::before{content:\"\";position:absolute;left:0;top:0;bottom:0;width:5px;background:var(--gradient)}\r\n.hero__form h2{font-size:23px;margin-bottom:6px;line-height:1.25}\r\n.hero__form .podpis{font-size:13.5px;color:var(--granat-65);margin-bottom:20px}\r\n\/* --- hero ze strony 2 (zaw\u0119\u017cone, by nie psu\u0107 hero str.1) --- *\/\r\n.hero.sec--grad{background:var(--grad);padding:72px 0 88px}\r\n.hero.sec--grad::after{content:\"\";position:absolute;right:-140px;top:-60px;width:340px;height:640px;background:rgba(255,255,255,.05);transform:rotate(14deg);pointer-events:none}\r\n.crumbs{font-size:.8rem;color:rgba(255,255,255,.6);margin-bottom:26px}\r\n.crumbs a{color:rgba(255,255,255,.75)}\r\n.hero-grid{display:grid;grid-template-columns:1.08fr .92fr;gap:56px;align-items:center}\r\n.hero .lead{margin:20px 0 26px}\r\n.hero-pills{display:flex;flex-wrap:wrap;gap:10px;margin-bottom:30px}\r\n.hero-cta{display:flex;flex-wrap:wrap;gap:14px;align-items:center}\r\n.hero-more{color:#fff;font-weight:500}\r\n.hero-trust{display:flex;flex-wrap:wrap;gap:8px 22px;margin-top:30px;font-size:.88rem;color:rgba(255,255,255,.82)}\r\n.hero-trust b{color:#fff}\r\n.stars{color:#FFD166;letter-spacing:2px}\r\n.hero-visual{position:relative}\r\n.hero-photo{border-radius:16px;overflow:hidden;box-shadow:0 30px 60px rgba(0,0,0,.35);position:relative}\r\n.hero-photo img{width:100%;height:100%;object-fit:cover;aspect-ratio:4\/3}\r\n.hero-photo::before{content:\"\";position:absolute;left:-30px;bottom:-40px;width:26px;height:220px;background:var(--lav);transform:rotate(14deg);z-index:2}\r\n.hero-photo::after{content:\"\";position:absolute;left:-64px;bottom:-40px;width:12px;height:190px;background:var(--purple);transform:rotate(14deg);z-index:2}\r\n.hero-card{position:absolute;right:-14px;bottom:-26px;background:#fff;color:var(--navy);border-radius:12px;box-shadow:var(--shadow);padding:14px 18px;max-width:290px;display:flex;gap:12px;align-items:flex-start;font-size:.83rem;line-height:1.45;z-index:3}\r\n.hero-card svg{flex:none;color:var(--purple)}\r\n.hero-card b{display:block;font-size:.9rem}\r\n\r\n\/* ============================================================\r\n 6. FORMULARZE \u2014 pola obu stron\r\n ============================================================ *\/\r\n.pole{margin-bottom:14px}\r\n.pole label{display:block;font-size:12.5px;font-weight:500;margin-bottom:6px;color:var(--granat-80)}\r\n.pole input,.pole select,.pole textarea{\r\n width:100%;font-family:inherit;font-size:15px;color:var(--granat);\r\n padding:13px 14px;border:1px solid rgba(20,36,69,.16);border-radius:var(--r-mala);\r\n background:var(--biel);transition:border-color .15s,box-shadow .15s;\r\n}\r\n.pole input:focus,.pole select:focus,.pole textarea:focus{outline:0;border-color:var(--fiolet);box-shadow:0 0 0 3px var(--fiolet-12)}\r\n.zgoda{display:flex;gap:10px;align-items:flex-start;font-size:11.5px;line-height:1.5;color:var(--granat-65);margin:14px 0 18px}\r\n.zgoda input{margin-top:2px;accent-color:var(--fiolet);flex:0 0 auto}\r\n.formularz-stopka{font-size:12px;color:var(--granat-65);text-align:center;margin:12px 0 0}\r\n.form-grid{display:grid;grid-template-columns:.85fr 1.15fr;gap:52px;align-items:start}\r\n.form-card{background:#fff;border:1px solid var(--line);border-radius:16px;padding:34px;box-shadow:var(--shadow)}\r\n.form-card h3{margin-bottom:20px}\r\n.f-row{display:grid;grid-template-columns:1fr 1fr;gap:14px;margin-bottom:14px}\r\n.f-field{display:grid;gap:5px}\r\n.f-field.full{grid-column:1\/-1}\r\n.f-field label{font-size:.78rem;font-weight:600;letter-spacing:.03em;color:var(--navy)}\r\n.f-field input,.f-field select,.f-field textarea{font-family:inherit;font-size:.92rem;color:var(--navy);border:1px solid rgba(20,36,69,.2);border-radius:8px;padding:.7rem .85rem;background:#fff;width:100%}\r\n.f-field textarea{min-height:88px;resize:vertical}\r\n.f-field input:focus,.f-field select:focus,.f-field textarea:focus{border-color:var(--purple);outline:2px solid rgba(132,83,172,.25)}\r\n.f-consent{display:flex;gap:10px;align-items:flex-start;font-size:.72rem;color:var(--ink-45);margin:16px 0 20px}\r\n.f-consent input{margin-top:3px}\r\n.form-ok{display:none;background:var(--lav-tint);border-left:4px solid var(--purple);border-radius:12px;padding:22px;font-size:.95rem}\r\n.form-ok b{display:block;margin-bottom:6px}\r\n.karta-form{background:var(--biel);color:var(--granat);border-radius:16px;padding:32px;box-shadow:var(--cien-hi)}\r\n.pola-2{display:grid;grid-template-columns:1fr 1fr;gap:14px}\r\n\r\n\/* ============================================================\r\n 7. KOMPONENTY STRONY 1\r\n ============================================================ *\/\r\n.zaufanie{background:var(--biel);border-bottom:1px solid rgba(20,36,69,.08)}\r\n.zaufanie__in{display:flex;align-items:center;gap:clamp(20px,4vw,48px);padding:26px 0;flex-wrap:wrap;justify-content:center}\r\n.zaufanie__label{font-size:11px;letter-spacing:2px;text-transform:uppercase;color:var(--granat-65);font-weight:600}\r\n.zaufanie__loga{display:flex;align-items:center;gap:clamp(18px,3.5vw,40px);flex-wrap:wrap;justify-content:center}\r\n.zaufanie__loga img{height:26px;width:auto;opacity:.55;filter:grayscale(1);transition:opacity .2s}\r\n.zaufanie__loga img:hover{opacity:1;filter:none}\r\n.liczby{display:grid;grid-template-columns:repeat(4,1fr);gap:20px;margin-top:8px}\r\n.liczby__el{text-align:center;padding:22px 12px;background:var(--biel);border-radius:var(--r-karta);border:1px solid rgba(20,36,69,.07)}\r\n.liczby__n{font-size:clamp(30px,3.6vw,40px);font-weight:700;color:var(--fiolet);line-height:1;display:block}\r\n.liczby__o{font-size:13.5px;color:var(--granat-65);margin-top:8px;display:block}\r\n.media{position:relative;border-radius:var(--r-karta);overflow:hidden;background:var(--lawenda-40);border:2px dashed rgba(132,83,172,.45);display:flex;flex-direction:column;justify-content:center;align-items:center;text-align:center;padding:24px;color:var(--granat);min-height:200px}\r\n.media--16x9{aspect-ratio:16\/9}\r\n.media--4x3{aspect-ratio:4\/3}\r\n.media--1x1{aspect-ratio:1\/1}\r\n.media__ikona{width:40px;height:40px;color:var(--fiolet);margin-bottom:12px}\r\n.media__nazwa{font-size:11px;letter-spacing:2px;text-transform:uppercase;font-weight:600;color:var(--fiolet);margin-bottom:8px}\r\n.media__opis{font-size:14px;font-weight:500;max-width:36ch;margin:0 0 8px;line-height:1.45}\r\n.media__spec{font-size:11.5px;color:var(--granat-65);font-family:ui-monospace,'SF Mono',Menlo,monospace}\r\n.media--ciemny{background:rgba(255,255,255,.06);border-color:rgba(210,217,253,.4);color:var(--biel)}\r\n.media--ciemny .media__nazwa,.media--ciemny .media__ikona{color:var(--lawenda)}\r\n.media--ciemny .media__spec{color:rgba(255,255,255,.6)}\r\n.problemy{display:grid;grid-template-columns:repeat(3,1fr);gap:20px}\r\n.problem{background:var(--biel);border-radius:var(--r-karta);padding:26px;border:1px solid rgba(20,36,69,.08);border-left:4px solid var(--fiolet)}\r\n.problem h3{font-size:18px;font-weight:600;margin-bottom:10px}\r\n.problem p{font-size:15px;color:var(--granat-65);margin:0}\r\n.problem__cytat{font-size:15px;font-style:italic;color:var(--fiolet);font-weight:500;display:block;margin-bottom:12px;line-height:1.45}\r\n.porownanie{position:relative}\r\n.porownanie__tytul{text-align:center;max-width:60ch;margin:0 auto clamp(32px,4vw,48px)}\r\n.porownanie__grid{display:grid;grid-template-columns:1fr 1fr;gap:0;align-items:stretch}\r\n.kolumna{padding:clamp(28px,3.5vw,44px)}\r\n.kolumna--jasna{background:#F5F6FA;border-radius:var(--r-karta) 0 0 var(--r-karta);margin-top:24px;margin-bottom:24px}\r\n.kolumna--ciemna{background:var(--granat);color:var(--biel);border-radius:var(--r-karta);position:relative;overflow:hidden;box-shadow:var(--cien-hi)}\r\n.kolumna--ciemna::before{content:\"\";position:absolute;right:-18%;top:-45%;width:115%;height:115%;background:radial-gradient(circle at 62% 42%,#A15FE0 0%,#7B3FB0 32%,rgba(20,36,69,0) 68%);opacity:.85;pointer-events:none}\r\n.kolumna__in{position:relative;z-index:1}\r\n.kolumna h3{font-size:clamp(24px,2.8vw,32px);font-weight:400;letter-spacing:-.01em;margin-bottom:14px}\r\n.kolumna--ciemna h3{color:var(--lawenda)}\r\n.kolumna__lista{list-style:none;padding:0;margin:34px 0 0;display:grid;gap:22px}\r\n.kolumna__lista li{display:flex;gap:16px;align-items:center;font-size:16px;line-height:1.35}\r\n.kolumna--jasna .kolumna__lista li{color:var(--granat-80)}\r\n.kolumna--ciemna .kolumna__lista li{color:var(--biel);font-weight:500}\r\n.kolumna__ikona{flex:0 0 26px;width:26px;height:26px;stroke-width:1.6}\r\n.kolumna--jasna .kolumna__ikona{color:var(--granat-65)}\r\n.kolumna--ciemna .kolumna__ikona{color:var(--lawenda)}\r\n.porownanie__stopka{text-align:center;margin-top:36px;font-size:15px;color:var(--granat-65)}\r\n.uslugi{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}\r\n.usluga{background:var(--biel);border:1px solid rgba(20,36,69,.08);border-radius:var(--r-karta);padding:28px;transition:transform .2s ease,box-shadow .2s ease,border-color .2s;display:flex;flex-direction:column}\r\n.usluga:hover{transform:translateY(-4px);box-shadow:var(--cien-hi);border-color:rgba(132,83,172,.3)}\r\n.usluga__ikona{width:46px;height:46px;border-radius:var(--r-mala);background:var(--fiolet-12);display:flex;align-items:center;justify-content:center;color:var(--fiolet);margin-bottom:18px}\r\n.usluga h3{font-size:19px;font-weight:600;margin-bottom:10px}\r\n.usluga p{font-size:15px;color:var(--granat-65);margin:0 0 16px}\r\n.usluga a{margin-top:auto;font-size:14px;font-weight:600;color:var(--fiolet);display:inline-flex;align-items:center;gap:6px}\r\n.usluga a:hover{text-decoration:underline}\r\n.film__grid{display:grid;grid-template-columns:1.15fr .85fr;gap:clamp(28px,4vw,52px);align-items:center}\r\n.film__ramka{position:relative;border-radius:var(--r-karta);overflow:hidden;background:var(--granat)}\r\n.film__play{position:absolute;inset:0;display:flex;align-items:center;justify-content:center;background:none;border:0;cursor:pointer}\r\n.film__play span{width:76px;height:76px;border-radius:50%;background:var(--fiolet);color:var(--biel);display:flex;align-items:center;justify-content:center;box-shadow:0 10px 34px rgba(132,83,172,.5);transition:transform .2s ease}\r\n.film__play:hover span{transform:scale(1.08)}\r\n.film__lista{list-style:none;padding:0;margin:22px 0 0;display:grid;gap:14px}\r\n.film__lista li{display:flex;gap:12px;font-size:15.5px;color:rgba(255,255,255,.85)}\r\n.film__lista svg{flex:0 0 20px;color:var(--lawenda);margin-top:2px}\r\n.akordeon{border-top:1px solid rgba(20,36,69,.12)}\r\n.ak{border-bottom:1px solid rgba(20,36,69,.12)}\r\n.ak__btn{width:100%;background:none;border:0;cursor:pointer;font-family:inherit;text-align:left;display:flex;align-items:flex-start;gap:18px;padding:22px 0;color:var(--granat)}\r\n.ak__num{flex:0 0 34px;width:34px;height:34px;border-radius:50%;background:var(--fiolet-12);color:var(--fiolet);display:flex;align-items:center;justify-content:center;font-size:14px;font-weight:600}\r\n.ak__tytul{flex:1;font-size:clamp(17px,1.8vw,19px);font-weight:500;line-height:1.35;padding-top:5px}\r\n.ak__znak{flex:0 0 22px;color:var(--fiolet);transition:transform .25s ease;margin-top:9px}\r\n.ak[open] .ak__znak,.ak.otwarty .ak__znak{transform:rotate(45deg)}\r\n.ak__tresc{max-height:0;overflow:hidden;transition:max-height .32s ease;padding-left:52px}\r\n.ak.otwarty .ak__tresc{max-height:1400px}\r\n.ak__tresc-in{padding:0 0 26px;font-size:15.5px;color:var(--granat-80);max-width:78ch}\r\n.ak__tresc-in ul{margin:12px 0 0;padding-left:20px;list-style:disc}\r\n.ak__tresc-in li{margin-bottom:8px}\r\n.podstawa{display:inline-block;margin-top:14px;font-size:12.5px;background:var(--lawenda-40);color:var(--granat);padding:7px 14px;border-radius:999px;font-weight:500}\r\n.tabela-scroll{overflow-x:auto;border-radius:var(--r-karta);border:1px solid rgba(20,36,69,.1)}\r\ntable.dane{width:100%;border-collapse:collapse;font-size:15px;min-width:620px;background:var(--biel)}\r\ntable.dane thead th{background:var(--granat);color:var(--biel);text-align:left;font-weight:600;font-size:11.5px;letter-spacing:1.6px;text-transform:uppercase;padding:16px 20px}\r\ntable.dane td{padding:16px 20px;border-bottom:1px solid rgba(20,36,69,.08);vertical-align:top}\r\ntable.dane tbody tr:nth-child(even){background:#FAFBFE}\r\ntable.dane tbody tr:last-child td{border-bottom:0}\r\ntable.dane td:first-child{font-weight:600}\r\n.tag-vat{font-weight:600;color:var(--fiolet);white-space:nowrap}\r\n.uwaga{margin-top:18px;background:var(--lawenda-40);border-radius:var(--r-karta);padding:20px 24px;font-size:14.5px;color:var(--granat-80);border-left:4px solid var(--fiolet)}\r\n.uwaga strong{color:var(--granat)}\r\n.check__panel{background:var(--biel);border-radius:var(--r-karta);border:1px solid rgba(20,36,69,.08);box-shadow:var(--cien);overflow:hidden}\r\n.check__pasek{display:flex;align-items:center;gap:18px;padding:20px 26px;background:var(--granat);color:var(--biel);flex-wrap:wrap}\r\n.check__licznik{font-size:15px;font-weight:600;white-space:nowrap}\r\n.check__progres{flex:1;min-width:160px;height:8px;border-radius:999px;background:rgba(255,255,255,.18);overflow:hidden}\r\n.check__progres i{display:block;height:100%;width:0;background:var(--gradient);border-radius:999px;transition:width .3s ease}\r\n.check__wynik{font-size:13.5px;color:var(--lawenda)}\r\n.check__grupy{display:grid;grid-template-columns:1fr 1fr;gap:0}\r\n.check__grupa{padding:26px 28px;border-bottom:1px solid rgba(20,36,69,.08)}\r\n.check__grupa:nth-child(odd){border-right:1px solid rgba(20,36,69,.08)}\r\n.check__grupa h3{font-size:16px;font-weight:600;margin-bottom:14px;display:flex;align-items:center;gap:10px}\r\n.check__grupa h3 span{width:26px;height:26px;border-radius:var(--r-mala);background:var(--fiolet-12);color:var(--fiolet);font-size:12.5px;display:flex;align-items:center;justify-content:center;flex:0 0 26px}\r\n.check__grupa label{display:flex;gap:12px;align-items:flex-start;font-size:14.5px;color:var(--granat-80);padding:9px 0;cursor:pointer;line-height:1.45}\r\n.check__grupa input{margin-top:3px;accent-color:var(--fiolet);width:17px;height:17px;flex:0 0 auto;cursor:pointer}\r\n.check__grupa label:has(input:checked){color:var(--granat-65);text-decoration:line-through;text-decoration-color:rgba(132,83,172,.5)}\r\n.check__cta{padding:26px 28px;display:flex;gap:18px;align-items:center;justify-content:space-between;flex-wrap:wrap;background:#FAFBFE}\r\n.check__cta p{margin:0;font-size:15px;color:var(--granat-80);max-width:52ch}\r\n.wiedza__grid{display:grid;grid-template-columns:.82fr 1.18fr;gap:clamp(28px,4vw,56px);align-items:start}\r\n.wiedza__bok{position:sticky;top:100px}\r\n.proces{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}\r\n.krok{position:relative;padding:26px;background:var(--biel);border-radius:var(--r-karta);border:1px solid rgba(20,36,69,.08)}\r\n.krok__n{font-size:13px;font-weight:700;color:var(--biel);background:var(--gradient);width:34px;height:34px;border-radius:50%;display:flex;align-items:center;justify-content:center;margin-bottom:16px}\r\n.krok h3{font-size:17px;font-weight:600;margin-bottom:8px}\r\n.krok p{font-size:14.5px;color:var(--granat-65);margin:0}\r\n.krok__czas{display:block;margin-top:12px;font-size:12px;color:var(--fiolet);font-weight:600;letter-spacing:.5px}\r\n.eksperci{display:grid;grid-template-columns:repeat(4,1fr);gap:22px}\r\n.ekspert{text-align:center}\r\n.ekspert__foto{width:100%;aspect-ratio:1;border-radius:50%;overflow:hidden;background:var(--blekit);border:3px solid var(--biel);box-shadow:var(--cien);margin-bottom:16px}\r\n.ekspert__foto img{width:100%;height:100%;object-fit:cover}\r\n.ekspert h3{font-size:17px;font-weight:600;margin-bottom:4px}\r\n.ekspert .kidp{font-size:12.5px;color:var(--fiolet);font-weight:600;display:block;margin-bottom:8px}\r\n.ekspert p{font-size:14px;color:var(--granat-65);margin:0}\r\n.opinie{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}\r\n.opinia{background:var(--biel);border-radius:var(--r-karta);padding:28px;border:1px solid rgba(20,36,69,.08);border-left:4px solid var(--fiolet);display:flex;flex-direction:column}\r\n.opinia__cudzyslow{font-size:40px;line-height:.6;color:var(--lawenda);font-weight:700;margin-bottom:14px}\r\n.opinia p{font-size:15px;color:var(--granat-80);margin:0 0 18px}\r\n.opinia__autor{margin-top:auto;font-size:13.5px;color:var(--granat-65)}\r\n.opinia__autor strong{display:block;color:var(--granat);font-size:15px;font-weight:600}\r\n.ocena-box{display:flex;align-items:center;gap:16px;background:var(--biel);border-radius:var(--r-karta);padding:20px 26px;border:1px solid rgba(20,36,69,.08);margin-bottom:28px;flex-wrap:wrap}\r\n.ocena-box__n{font-size:38px;font-weight:700;color:var(--fiolet);line-height:1}\r\n.kontakt{background:var(--granat);color:var(--biel);position:relative;overflow:hidden}\r\n.kontakt::before{content:\"\";position:absolute;left:-10%;bottom:-40%;width:70%;height:120%;background:radial-gradient(circle at 40% 60%,rgba(132,83,172,.65) 0%,rgba(20,36,69,0) 62%);pointer-events:none}\r\n.kontakt__grid{position:relative;z-index:1;display:grid;grid-template-columns:1fr 1fr;gap:clamp(32px,5vw,64px);align-items:start}\r\n.kontakt__dane{list-style:none;padding:0;margin:30px 0 0;display:grid;gap:18px}\r\n.kontakt__dane li{display:flex;gap:14px;align-items:flex-start}\r\n.kontakt__dane svg{flex:0 0 22px;color:var(--lawenda);margin-top:3px}\r\n.kontakt__dane a{color:var(--biel);font-weight:600;font-size:18px}\r\n.kontakt__dane a:hover{text-decoration:underline}\r\n.kontakt__dane span{display:block;font-size:13.5px;color:rgba(255,255,255,.65);font-weight:400}\r\n.stopka{background:#0E1A33;color:rgba(255,255,255,.7);padding:52px 0 28px;font-size:14.5px}\r\n.stopka__grid{display:grid;grid-template-columns:1.4fr 1fr 1fr 1fr;gap:32px}\r\n.stopka img{height:34px;margin-bottom:16px}\r\n.stopka h4{font-size:12px;letter-spacing:1.8px;text-transform:uppercase;color:var(--lawenda);margin-bottom:14px;font-weight:600}\r\n.stopka ul{list-style:none;padding:0;margin:0;display:grid;gap:9px}\r\n.stopka a{color:rgba(255,255,255,.7)}\r\n.stopka a:hover{color:var(--biel)}\r\n.stopka__dol{margin-top:40px;padding-top:22px;border-top:1px solid rgba(255,255,255,.12);display:flex;justify-content:space-between;gap:16px;flex-wrap:wrap;font-size:13px;color:rgba(255,255,255,.5)}\r\n.mobil-cta{display:none;position:fixed;left:0;right:0;bottom:0;z-index:70;background:var(--biel);border-top:1px solid rgba(20,36,69,.1);padding:10px 14px;gap:10px;box-shadow:0 -6px 22px rgba(20,36,69,.1)}\r\n.mobil-cta .btn{flex:1;padding:15px 12px;font-size:15px}\r\n.mobil-cta .btn--granat{flex:0 0 54px}\r\n.odslon{opacity:0;transform:translateY(22px);transition:opacity .55s ease,transform .55s ease}\r\n.odslon.widoczny{opacity:1;transform:none}\r\n\r\n\/* ============================================================\r\n 8. KOMPONENTY STRONY 2\r\n ============================================================ *\/\r\n.press{background:var(--navy);padding:30px 0}\r\n.press-in{display:flex;align-items:center;gap:34px;flex-wrap:wrap;justify-content:center}\r\n.press-label{font-size:.78rem;letter-spacing:.16em;text-transform:uppercase;color:rgba(255,255,255,.55);font-weight:600}\r\n.press img{height:26px;width:auto;filter:brightness(0) invert(1);opacity:.75}\r\n.g3{display:grid;grid-template-columns:repeat(3,1fr);gap:22px}\r\n.g2{display:grid;grid-template-columns:repeat(2,1fr);gap:22px}\r\n.card{background:#fff;border:1px solid var(--line);border-radius:var(--r-card);padding:26px 24px;position:relative}\r\n.card--bar{border-left:4px solid var(--purple)}\r\n.card h3{margin:14px 0 8px}\r\n.card p{font-size:.95rem;color:var(--ink-70)}\r\n.card .ic{color:var(--purple)}\r\n.card a.more{font-weight:600;font-size:.9rem;display:inline-block;margin-top:12px;color:var(--purple)}\r\n.chip-note{background:var(--lav-tint);border-radius:12px;padding:18px 22px;font-size:.92rem;color:var(--ink-70);border-left:4px solid var(--purple);margin-top:30px}\r\n.chip-note b{color:var(--navy)}\r\n.cmp{display:grid;grid-template-columns:1fr 1fr;gap:26px;align-items:stretch;margin-top:44px}\r\n.cmp-col{border-radius:16px;overflow:hidden;display:flex;flex-direction:column}\r\n.cmp-col--plain{background:#fff;border:1px solid var(--line)}\r\n.cmp-col--kpan{background:var(--navy);color:#fff;position:relative;box-shadow:0 26px 60px rgba(20,36,69,.35)}\r\n.cmp-col--kpan::before{content:\"\";position:absolute;right:-120px;top:-120px;width:320px;height:320px;background:radial-gradient(circle,rgba(132,83,172,.55),transparent 68%);pointer-events:none}\r\n.cmp-head{padding:28px 28px 20px;border-bottom:1px solid var(--line)}\r\n.cmp-col--kpan .cmp-head{border-bottom:1px solid rgba(255,255,255,.14)}\r\n.cmp-head h3{font-size:1.35rem;font-weight:700}\r\n.cmp-col--kpan .cmp-head h3{color:#fff}\r\n.cmp-head .badge{margin-top:10px;background:rgba(20,36,69,.06);color:var(--ink-70)}\r\n.cmp-col--kpan .cmp-head .badge{background:rgba(132,83,172,.28);color:#fff;border:1px solid rgba(210,217,253,.35)}\r\n.cmp-row{display:flex;gap:14px;align-items:center;padding:0 28px;min-height:74px;border-bottom:1px solid var(--line);font-size:.95rem}\r\n.cmp-col--kpan .cmp-row{border-bottom:1px solid rgba(255,255,255,.10);font-weight:500}\r\n.cmp-row:last-child{border-bottom:0}\r\n.cmp-row svg{flex:none}\r\n.cmp-col--plain .cmp-row{color:var(--ink-70)}\r\n.cmp-col--plain .cmp-row svg{color:var(--ink-45)}\r\n.cmp-col--kpan .cmp-row svg{color:var(--lav)}\r\n.cmp-sum{margin-top:34px;text-align:center}\r\n.cmp-sum p{max-width:64ch;margin:0 auto 22px;color:var(--ink-70)}\r\n.stats{display:grid;grid-template-columns:repeat(6,1fr);gap:16px}\r\n.stat{background:#fff;border-radius:12px;border-left:4px solid var(--purple);padding:18px 16px;box-shadow:0 8px 22px rgba(20,36,69,.06)}\r\n.stat b{display:block;font-size:1.55rem;font-weight:700;color:var(--navy);line-height:1.1}\r\n.stat span{font-size:.8rem;color:var(--ink-70)}\r\n.vid-grid{display:grid;grid-template-columns:.9fr 1.1fr;gap:52px;align-items:center}\r\n.vid-box{position:relative;border-radius:16px;overflow:hidden;box-shadow:0 30px 60px rgba(0,0,0,.4);aspect-ratio:16\/9;background:#000}\r\n.vid-box img{width:100%;height:100%;object-fit:cover;opacity:.85}\r\n.vid-play{position:absolute;inset:0;display:flex;align-items:center;justify-content:center;background:transparent;border:0;cursor:pointer}\r\n.vid-play span{width:84px;height:84px;border-radius:50%;background:var(--purple);color:#fff;display:flex;align-items:center;justify-content:center;box-shadow:0 12px 30px rgba(0,0,0,.4);transition:transform .15s ease}\r\n.vid-play:hover span{transform:scale(1.07)}\r\n.vid-box iframe{width:100%;height:100%;border:0}\r\n.vid-list{list-style:none;margin-top:22px;display:grid;gap:12px}\r\n.vid-list li{display:flex;gap:12px;align-items:flex-start;color:rgba(255,255,255,.85);font-size:.97rem}\r\n.vid-list svg{flex:none;color:var(--lav);margin-top:3px}\r\n.steps{display:grid;grid-template-columns:repeat(4,1fr);gap:22px}\r\n.step{background:#fff;border:1px solid var(--line);border-radius:12px;padding:26px 22px;position:relative}\r\n.step i{font-style:normal;display:inline-flex;width:44px;height:44px;border-radius:50%;background:var(--grad);color:#fff;font-weight:700;align-items:center;justify-content:center;font-size:1.05rem;margin-bottom:16px}\r\n.step h3{font-size:1.02rem;margin-bottom:8px}\r\n.step p{font-size:.9rem;color:var(--ink-70)}\r\n.exp-grid{display:grid;grid-template-columns:repeat(5,1fr);gap:20px}\r\n.exp{background:#fff;border:1px solid var(--line);border-radius:12px;padding:22px 18px;text-align:center}\r\n.exp img{width:112px;height:112px;border-radius:50%;object-fit:cover;background:var(--blue-bg);margin:0 auto 14px;border:3px solid var(--lav)}\r\n.exp .tag{display:inline-block;font-size:.68rem;font-weight:600;letter-spacing:.08em;text-transform:uppercase;color:var(--purple);background:var(--lav-tint);border-radius:999px;padding:.2rem .7rem;margin-bottom:8px}\r\n.exp h3{font-size:1rem}\r\n.exp .kidp{font-size:.78rem;color:var(--purple);font-weight:600;margin:4px 0 8px}\r\n.exp p{font-size:.82rem;color:var(--ink-70);line-height:1.5}\r\n.rev-head{display:flex;flex-wrap:wrap;align-items:end;justify-content:space-between;gap:18px;margin-bottom:36px}\r\n.rev-score{display:flex;align-items:center;gap:14px}\r\n.rev-score b{font-size:2.6rem;font-weight:700;line-height:1}\r\n.rev-score small{font-size:.85rem;color:var(--ink-70);display:block}\r\n.rev-grid{display:grid;grid-template-columns:repeat(4,1fr);gap:20px}\r\n.rev{background:#fff;border:1px solid var(--line);border-radius:12px;padding:24px 22px;display:flex;flex-direction:column;gap:14px}\r\n.rev q{font-size:.88rem;color:var(--ink-70);line-height:1.6}\r\n.rev .who{margin-top:auto;font-size:.83rem;font-weight:600}\r\n.rev .who span{display:block;font-weight:400;color:var(--ink-45);font-size:.76rem}\r\n.rev .qm{color:var(--purple);font-size:2rem;font-weight:700;line-height:1}\r\n.rev--ph{border:2px dashed rgba(132,83,172,.5);background:var(--lav-tint);align-items:center;justify-content:center;text-align:center;color:var(--ink-70);font-size:.86rem}\r\n.ktab{width:100%;border-collapse:collapse;margin:26px 0 10px;background:#fff;border-radius:12px;overflow:hidden;box-shadow:0 8px 22px rgba(20,36,69,.06)}\r\n.ktab th{background:var(--navy);color:#fff;text-align:left;font-size:.78rem;letter-spacing:.08em;text-transform:uppercase;padding:14px 16px;font-weight:600}\r\n.ktab td{padding:14px 16px;font-size:.9rem;border-bottom:1px solid var(--line);color:var(--ink-70);vertical-align:top}\r\n.ktab td:first-child{font-weight:600;color:var(--navy)}\r\n.ktab tr:last-child td{border-bottom:0}\r\n.tab-scroll{overflow-x:auto}\r\n.foot-note{font-size:.78rem;color:var(--ink-45);margin-top:8px}\r\n.k-cols{display:grid;grid-template-columns:1fr 1fr;gap:40px;margin-top:40px}\r\n.k-cols ul{list-style:none;display:grid;gap:10px;margin-top:14px}\r\n.k-cols li{display:flex;gap:10px;align-items:flex-start;font-size:.93rem;color:var(--ink-70)}\r\n.k-cols li svg{flex:none;color:var(--purple);margin-top:3px}\r\n.author{margin-top:44px;background:#fff;border:1px solid var(--line);border-left:4px solid var(--purple);border-radius:12px;padding:18px 22px;display:flex;gap:16px;align-items:center;font-size:.85rem;color:var(--ink-70)}\r\n.author svg{flex:none;color:var(--purple)}\r\n.author b{color:var(--navy)}\r\n.contact-list{list-style:none;display:grid;gap:18px;margin-top:26px}\r\n.contact-list li{display:flex;gap:14px;align-items:flex-start;font-size:.95rem;color:var(--ink-70)}\r\n.contact-list svg{flex:none;color:var(--purple);margin-top:3px}\r\n.contact-list b{color:var(--navy);display:block}\r\n.contact-list a{font-weight:600;color:var(--purple)}\r\n.cta{position:relative;overflow:hidden;text-align:center;padding:96px 0}\r\n.cta::before{content:\"\";position:absolute;left:-120px;bottom:-80px;width:300px;height:520px;background:rgba(255,255,255,.05);transform:rotate(14deg)}\r\n.cta .plane{position:absolute;right:6%;top:54px;width:150px;opacity:.9}\r\n.cta h2{max-width:18ch;margin:0 auto 18px}\r\n.cta .lead{margin:0 auto 32px}\r\n.cta-note{margin-top:22px;font-size:.85rem;color:rgba(255,255,255,.75)}\r\n.foot{background:var(--navy);color:rgba(255,255,255,.78);border-top:4px solid transparent;border-image:linear-gradient(90deg,var(--purple),var(--navy)) 1;padding:64px 0 0;font-size:.9rem}\r\n.foot-grid{display:grid;grid-template-columns:1.3fr 1fr 1fr 1.1fr;gap:40px;padding-bottom:48px}\r\n.foot img.flogo{height:52px;width:auto;margin-bottom:16px}\r\n.foot h4{color:#fff;font-size:.8rem;letter-spacing:.14em;text-transform:uppercase;margin-bottom:16px}\r\n.foot ul{list-style:none;display:grid;gap:9px}\r\n.foot a{color:rgba(255,255,255,.78)}\r\n.foot a:hover{color:#fff}\r\n.foot-claim{font-size:.82rem;letter-spacing:.14em;text-transform:uppercase;color:var(--lav);margin-bottom:14px}\r\n.socials{display:flex;gap:12px;margin-top:18px}\r\n.socials a{width:36px;height:36px;border:1px solid rgba(255,255,255,.25);border-radius:50%;display:flex;align-items:center;justify-content:center;color:#fff}\r\n.socials a:hover{border-color:var(--purple);background:rgba(132,83,172,.25)}\r\n.foot-bottom{border-top:1px solid rgba(255,255,255,.12);padding:18px 0;display:flex;flex-wrap:wrap;gap:10px 26px;justify-content:space-between;font-size:.78rem;color:rgba(255,255,255,.5)}\r\n.foot-bottom a{color:rgba(255,255,255,.6)}\r\n.mbar{display:none;position:fixed;left:0;right:0;bottom:0;z-index:60;background:#fff;border-top:1px solid var(--line);box-shadow:0 -8px 24px rgba(20,36,69,.12);padding:10px 14px;gap:10px;align-items:center}\r\n.mbar .btn{flex:1;padding:.75rem 1rem;font-size:.9rem}\r\n.mbar-tel{width:48px;height:48px;border-radius:50%;border:1.5px solid var(--navy);display:flex;align-items:center;justify-content:center;color:var(--navy);flex:none}\r\n\r\n\/* FAQ \u2014 obie wersje: akordeon .ak (str.1) i <details> (str.2) *\/\r\n.faq{max-width:860px;margin:0 auto}\r\n.faq .ak__tytul{font-weight:500}\r\n.faq:has(details){display:grid;gap:12px}\r\n.faq details{background:#fff;border:1px solid var(--line);border-radius:12px;padding:0 22px}\r\n.faq summary{list-style:none;cursor:pointer;padding:18px 0;font-weight:600;font-size:1rem;display:flex;justify-content:space-between;align-items:center;gap:16px}\r\n.faq summary::-webkit-details-marker{display:none}\r\n.faq summary::after{content:\"+\";font-size:1.5rem;color:var(--purple);font-weight:400;line-height:1;flex:none}\r\n.faq details[open] summary::after{content:\"\u2013\"}\r\n.faq details p{padding:0 0 20px;font-size:.93rem;color:var(--ink-70)}\r\n\r\n\/* ============================================================\r\n 9. RESPONSYWNO\u015a\u0106 \u2014 po\u0142\u0105czone regu\u0142y obu stron\r\n ============================================================ *\/\r\n@media (max-width:1024px){\r\n \/* strona 1 *\/\r\n .hero__in{grid-template-columns:1fr;gap:36px}\r\n .hero__form{max-width:520px}\r\n .problemy,.uslugi,.opinie{grid-template-columns:1fr 1fr}\r\n .eksperci{grid-template-columns:1fr 1fr}\r\n .proces{grid-template-columns:1fr 1fr}\r\n .film__grid,.wiedza__grid,.kontakt__grid{grid-template-columns:1fr}\r\n .wiedza__bok{position:static}\r\n .liczby{grid-template-columns:1fr 1fr}\r\n .stopka__grid{grid-template-columns:1fr 1fr}\r\n .nav__menu{display:none}\r\n .nav__burger{display:block}\r\n .nav__menu.otwarte{display:flex;position:absolute;top:74px;left:0;right:0;flex-direction:column;background:var(--granat);padding:20px 24px;gap:16px;border-bottom:1px solid rgba(255,255,255,.1)}\r\n \/* strona 2 *\/\r\n .g3{grid-template-columns:repeat(2,1fr)}\r\n .stats{grid-template-columns:repeat(3,1fr)}\r\n .exp-grid{grid-template-columns:repeat(3,1fr)}\r\n .rev-grid{grid-template-columns:repeat(2,1fr)}\r\n .steps{grid-template-columns:repeat(2,1fr)}\r\n .top .nav{display:none}\r\n}\r\n@media (max-width:860px){\r\n .sec{padding:64px 0}\r\n .hero.sec--grad{padding:56px 0 72px}\r\n .hero-grid,.vid-grid,.form-grid,.k-cols{grid-template-columns:1fr;gap:40px}\r\n .cmp{grid-template-columns:1fr}\r\n .cmp-row{min-height:0;padding:15px 24px}\r\n .hero-card{position:static;margin-top:18px;max-width:100%}\r\n .cta .plane{display:none}\r\n}\r\n@media (max-width:760px){\r\n body{font-size:16px}\r\n .problemy,.uslugi,.opinie,.check__grupy,.pola-2,.proces{grid-template-columns:1fr}\r\n .check__grupa:nth-child(odd){border-right:0}\r\n .porownanie__grid{grid-template-columns:1fr}\r\n .kolumna--jasna{border-radius:var(--r-karta);margin:0 0 16px}\r\n .nav__tel{display:none}\r\n .nav .btn--cta{display:none}\r\n .mobil-cta{display:flex}\r\n body{padding-bottom:74px}\r\n .stopka__grid{grid-template-columns:1fr}\r\n .liczby{grid-template-columns:1fr 1fr}\r\n .ak__tresc{padding-left:0}\r\n .ak__btn{gap:12px}\r\n .check__pasek{padding:18px 20px}\r\n .check__grupa{padding:22px 20px}\r\n .karta-form{padding:24px 20px}\r\n}\r\n@media (max-width:640px){\r\n .g3,.g2,.exp-grid,.rev-grid,.steps{grid-template-columns:1fr}\r\n .stats{grid-template-columns:repeat(2,1fr)}\r\n .f-row{grid-template-columns:1fr}\r\n .top-tel{display:none}\r\n .top .btn{display:none}\r\n .mbar{display:flex}\r\n body{padding-bottom:74px}\r\n .foot-grid{grid-template-columns:1fr;gap:30px}\r\n}\r\n@media (prefers-reduced-motion:reduce){\r\n html{scroll-behavior:auto}\r\n *,*::before,*::after{animation-duration:.001ms!important;transition-duration:.001ms!important}\r\n .odslon{opacity:1;transform:none}\r\n}\r\n\r\n<\/style>\r\n<!-- ============================================================ -->\r\n<!-- FIX AKORDEONU (.akordeon \/ .ak) \u2014 neutralizacja styl\u00f3w motywu -->\r\n<!-- -->\r\n<!-- PROBLEM: .ak__btn to <button>, wi\u0119c motyw WordPressa \/ -->\r\n<!-- Elementora nadpisuje mu t\u0142o (malinowe), kolor tekstu i -->\r\n<!-- padding \u2014 najmocniej w stanie aria-expanded=\"true\". -->\r\n<!-- -->\r\n<!-- ROZWI\u0104ZANIE: twardy reset wygl\u0105du przycisku we wszystkich -->\r\n<!-- stanach (:hover, :focus, :active, [aria-expanded=\"true\"], -->\r\n<!-- .otwarty) + poprawiony odst\u0119p tre\u015bci po rozwini\u0119ciu. -->\r\n<!-- -->\r\n<!-- GDZIE WKLEI\u0106: raz, po g\u0142\u00f3wnym CSS (Custom CSS Elementora, -->\r\n<!-- Dodatkowy CSS motywu albo osobny widget HTML na g\u00f3rze). -->\r\n<!-- ============================================================ -->\r\n<style id=\"kpan-akordeon-fix\">\r\n\/* ---- 1. RESET PRZYCISKU WE WSZYSTKICH STANACH ---- *\/\r\n.akordeon .ak__btn,\r\n.akordeon .ak__btn:hover,\r\n.akordeon .ak__btn:focus,\r\n.akordeon .ak__btn:active,\r\n.akordeon .ak__btn:visited,\r\n.akordeon .ak__btn[aria-expanded=\"true\"],\r\n.akordeon .ak.otwarty > .ak__btn {\r\n -webkit-appearance: none !important;\r\n appearance: none !important;\r\n background: transparent !important;\r\n background-image: none !important;\r\n background-color: transparent !important;\r\n color: #142445 !important;\r\n border: 0 !important;\r\n border-radius: 0 !important;\r\n box-shadow: none !important;\r\n text-shadow: none !important;\r\n text-transform: none !important;\r\n letter-spacing: normal !important;\r\n font-family: inherit !important;\r\n font-size: inherit !important;\r\n font-weight: 400 !important;\r\n line-height: 1.35 !important;\r\n width: 100% !important;\r\n min-height: 0 !important;\r\n height: auto !important;\r\n margin: 0 !important;\r\n padding: 22px 0 !important; \/* r\u00f3wny odst\u0119p g\u00f3ra\/d\u00f3\u0142 *\/\r\n display: flex !important;\r\n align-items: flex-start !important;\r\n gap: 18px !important;\r\n text-align: left !important;\r\n cursor: pointer !important;\r\n transition: none !important;\r\n transform: none !important;\r\n}\r\n\/* delikatne pod\u015bwietlenie tytu\u0142u przy najechaniu \u2014 zamiast t\u0142a motywu *\/\r\n.akordeon .ak__btn:hover .ak__tytul { color: #8453AC !important; }\r\n\r\n\/* ---- 2. ELEMENTY WEWN\u0104TRZ PRZYCISKU ---- *\/\r\n.akordeon .ak__num {\r\n flex: 0 0 34px !important; width: 34px !important; height: 34px !important;\r\n border-radius: 50% !important;\r\n background: rgba(132,83,172,.12) !important;\r\n color: #8453AC !important;\r\n display: flex !important; align-items: center !important; justify-content: center !important;\r\n font-size: 14px !important; font-weight: 600 !important; line-height: 1 !important;\r\n margin: 0 !important; padding: 0 !important;\r\n}\r\n.akordeon .ak__tytul {\r\n flex: 1 1 auto !important;\r\n font-size: clamp(17px,1.8vw,19px) !important;\r\n font-weight: 500 !important;\r\n line-height: 1.35 !important;\r\n color: #142445 !important;\r\n padding-top: 5px !important;\r\n margin: 0 !important;\r\n}\r\n.akordeon .ak__znak {\r\n flex: 0 0 22px !important; width: 22px !important; height: 22px !important;\r\n color: #8453AC !important; stroke: currentColor !important; fill: none !important;\r\n margin-top: 9px !important;\r\n transition: transform .25s ease !important;\r\n}\r\n.akordeon .ak.otwarty .ak__znak { transform: rotate(45deg) !important; }\r\n\r\n\/* ---- 3. TRE\u015a\u0106 PO ROZWINI\u0118CIU \u2014 poprawiony odst\u0119p ---- *\/\r\n.akordeon .ak { border-bottom: 1px solid rgba(20,36,69,.12); }\r\n.akordeon .ak__tresc {\r\n max-height: 0;\r\n overflow: hidden;\r\n transition: max-height .32s ease;\r\n padding-left: 52px;\r\n}\r\n.akordeon .ak.otwarty .ak__tresc { max-height: 1600px; }\r\n.akordeon .ak__tresc-in {\r\n padding: 4px 0 26px !important; \/* odsuni\u0119cie tekstu od nag\u0142\u00f3wka *\/\r\n font-size: 15.5px;\r\n color: rgba(20,36,69,.8);\r\n max-width: 78ch;\r\n}\r\n.akordeon .ak__tresc-in p { margin: 0 0 14px !important; }\r\n.akordeon .ak__tresc-in ul {\r\n margin: 12px 0 0 !important;\r\n padding-left: 20px !important;\r\n list-style: disc !important;\r\n}\r\n.akordeon .ak__tresc-in li { margin-bottom: 8px !important; }\r\n.akordeon .ak__tresc-in strong { color: #142445; font-weight: 600; }\r\n.akordeon .podstawa {\r\n display: inline-block; margin-top: 14px; font-size: 12.5px;\r\n background: rgba(210,217,253,.4); color: #142445;\r\n padding: 7px 14px; border-radius: 999px; font-weight: 500;\r\n}\r\n\r\n\/* ---- 4. MOBILE ---- *\/\r\n@media (max-width: 760px){\r\n .akordeon .ak__tresc { padding-left: 0; }\r\n .akordeon .ak__btn { gap: 12px !important; padding: 18px 0 !important; }\r\n}\r\n@media (prefers-reduced-motion: reduce){\r\n .akordeon .ak__znak, .akordeon .ak__tresc { transition: none !important; }\r\n}\r\n<\/style>\r\n\r\n<\/head>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f4a161 elementor-widget elementor-widget-html\" data-id=\"8f4a161\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- FIX PRZYCISK\u00d3W (.btn i warianty) \u2014 neutralizacja motywu -->\r\n<!-- -->\r\n<!-- PROBLEM: motyw WordPressa \/ Elementora nadpisuje <button> -->\r\n<!-- w stanie :hover (i :focus, :active) w\u0142asnym malinowym t\u0142em. -->\r\n<!-- Fioletowy przycisk formularza zmienia\u0142 kolor na czerwony -->\r\n<!-- zamiast tylko delikatnie si\u0119 unie\u015b\u0107. -->\r\n<!-- -->\r\n<!-- ROZWI\u0104ZANIE: twarde ustalenie t\u0142a i koloru ka\u017cdego wariantu -->\r\n<!-- we WSZYSTKICH stanach + zachowany efekt uniesienia i cienia. -->\r\n<!-- -->\r\n<!-- GDZIE WKLEI\u0106: raz, PO g\u0142\u00f3wnym CSS (Custom CSS Elementora, -->\r\n<!-- Dodatkowy CSS motywu albo widget HTML). -->\r\n<!-- ============================================================ -->\r\n<style id=\"kpan-przyciski-fix\">\r\n\/* ---- 1. BAZA: reset wygl\u0105du narzucanego przez motyw ---- *\/\r\n.btn,\r\n.btn:hover,\r\n.btn:focus,\r\n.btn:focus-visible,\r\n.btn:active,\r\n.btn:visited,\r\nbutton.btn,\r\nbutton.btn:hover,\r\nbutton.btn:focus,\r\nbutton.btn:active {\r\n -webkit-appearance: none !important;\r\n appearance: none !important;\r\n display: inline-flex !important;\r\n align-items: center !important;\r\n justify-content: center !important;\r\n gap: 10px !important;\r\n font-family: inherit !important;\r\n font-size: 16px !important;\r\n font-weight: 600 !important;\r\n line-height: 1 !important;\r\n text-transform: none !important;\r\n letter-spacing: normal !important;\r\n text-decoration: none !important;\r\n padding: 17px 30px !important;\r\n border-radius: 999px !important;\r\n border: 2px solid transparent !important;\r\n cursor: pointer !important;\r\n text-shadow: none !important;\r\n transition: transform .18s ease, box-shadow .18s ease !important;\r\n}\r\n\/* uniesienie przy najechaniu \u2014 jedyny efekt hoveru *\/\r\n.btn:hover,\r\nbutton.btn:hover { transform: translateY(-2px) !important; }\r\n.btn:active,\r\nbutton.btn:active { transform: translateY(0) !important; }\r\n\r\n\/* ---- 2. WARIANT FIOLETOWY (g\u0142\u00f3wne CTA) ---- *\/\r\n.btn--cta,\r\n.btn--cta:hover,\r\n.btn--cta:focus,\r\n.btn--cta:focus-visible,\r\n.btn--cta:active,\r\n.btn--cta:visited,\r\n.btn--purple,\r\n.btn--purple:hover,\r\n.btn--purple:focus,\r\n.btn--purple:active,\r\n.btn--purple:visited {\r\n background: #8453AC !important;\r\n background-color: #8453AC !important;\r\n background-image: none !important;\r\n color: #FFFFFF !important;\r\n border-color: transparent !important;\r\n}\r\n.btn--cta { box-shadow: 0 8px 22px rgba(132,83,172,.3) !important; }\r\n.btn--cta:hover { box-shadow: 0 12px 30px rgba(132,83,172,.42) !important; }\r\n.btn--purple { box-shadow: 0 10px 24px rgba(132,83,172,.35) !important; }\r\n.btn--purple:hover { box-shadow: 0 14px 32px rgba(132,83,172,.45) !important; }\r\n\r\n\/* ---- 3. WARIANT GRANATOWY ---- *\/\r\n.btn--granat,\r\n.btn--granat:hover,\r\n.btn--granat:focus,\r\n.btn--granat:active,\r\n.btn--granat:visited {\r\n background: #142445 !important;\r\n background-color: #142445 !important;\r\n background-image: none !important;\r\n color: #FFFFFF !important;\r\n border-color: transparent !important;\r\n}\r\n.btn--granat { box-shadow: 0 8px 22px rgba(20,36,69,.22) !important; }\r\n.btn--granat:hover { box-shadow: 0 12px 28px rgba(20,36,69,.32) !important; }\r\n\r\n\/* ---- 4. WARIANT BIA\u0141Y ---- *\/\r\n.btn--white,\r\n.btn--white:hover,\r\n.btn--white:focus,\r\n.btn--white:active,\r\n.btn--white:visited {\r\n background: #FFFFFF !important;\r\n background-color: #FFFFFF !important;\r\n background-image: none !important;\r\n color: #142445 !important;\r\n border-color: transparent !important;\r\n}\r\n.btn--white { box-shadow: 0 10px 24px rgba(0,0,0,.18) !important; }\r\n.btn--white:hover { box-shadow: 0 14px 32px rgba(0,0,0,.26) !important; }\r\n\r\n\/* ---- 5. WARIANTY OBRYSOWE (na ciemnym tle) ---- *\/\r\n.btn--ghost,\r\n.btn--ghost:focus,\r\n.btn--ghost:active,\r\n.btn--ghost:visited,\r\n.btn--ghostw,\r\n.btn--ghostw:focus,\r\n.btn--ghostw:active,\r\n.btn--ghostw:visited {\r\n background: transparent !important;\r\n background-color: transparent !important;\r\n background-image: none !important;\r\n color: #FFFFFF !important;\r\n border-color: rgba(255,255,255,.45) !important;\r\n box-shadow: none !important;\r\n}\r\n.btn--ghost:hover {\r\n background: rgba(255,255,255,.12) !important;\r\n color: #FFFFFF !important;\r\n border-color: rgba(255,255,255,.7) !important;\r\n}\r\n.btn--ghostw:hover {\r\n background: rgba(255,255,255,.10) !important;\r\n color: #FFFFFF !important;\r\n border-color: #FFFFFF !important;\r\n}\r\n\r\n\/* ---- 6. MODYFIKATORY ROZMIARU ---- *\/\r\n.btn--pelna { width: 100% !important; }\r\n.nav .btn { padding: 13px 22px !important; font-size: 15px !important; }\r\n.top .btn { padding: .62rem 1.3rem !important; font-size: .92rem !important; }\r\n.mobil-cta .btn { padding: 15px 12px !important; font-size: 15px !important; }\r\n.mbar .btn { padding: .75rem 1rem !important; font-size: .9rem !important; }\r\n\r\n\/* ---- 7. IKONY WEWN\u0104TRZ PRZYCISK\u00d3W ---- *\/\r\n.btn svg { flex: none; }\r\n.btn--cta svg, .btn--purple svg, .btn--granat svg,\r\n.btn--ghost svg, .btn--ghostw svg { stroke: currentColor !important; }\r\n.btn--white svg { stroke: #142445 !important; }\r\n\r\n\/* ---- 8. MOBILE ---- *\/\r\n@media (max-width: 480px){\r\n .btn, button.btn { padding: 15px 24px !important; font-size: 15px !important; }\r\n}\r\n@media (prefers-reduced-motion: reduce){\r\n .btn, button.btn { transition: none !important; }\r\n .btn:hover, button.btn:hover { transform: none !important; }\r\n}\r\n<\/style>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10b28e2 elementor-widget elementor-widget-html\" data-id=\"10b28e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- FIX ODTWARZACZA FILMU (.film__play \/ .vid-play) -->\r\n<!-- -->\r\n<!-- PROBLEM: przycisk odtwarzania jest <button> rozci\u0105gni\u0119tym na -->\r\n<!-- ca\u0142\u0105 ramk\u0119 wideo (position:absolute; inset:0). Motyw -->\r\n<!-- WordPressa koloruje <button> na :hover, wi\u0119c malinowe t\u0142o -->\r\n<!-- zalewa\u0142o CA\u0141Y obszar filmu zamiast tylko k\u00f3\u0142ka. -->\r\n<!-- -->\r\n<!-- ROZWI\u0104ZANIE: przycisk zawsze w pe\u0142ni przezroczysty we -->\r\n<!-- wszystkich stanach; jedyny efekt hoveru to powi\u0119kszenie -->\r\n<!-- fioletowego k\u00f3\u0142ka z ikon\u0105 \u201eplay\u201d. -->\r\n<!-- -->\r\n<!-- GDZIE WKLEI\u0106: raz, PO g\u0142\u00f3wnym CSS. -->\r\n<!-- Obs\u0142uguje oba warianty: .film__play (str.1) i .vid-play (2). -->\r\n<!-- ============================================================ -->\r\n<style id=\"kpan-film-fix\">\r\n\/* ---- 1. PRZYCISK \u2014 ca\u0142kowicie przezroczysty w ka\u017cdym stanie ---- *\/\r\n.film__play,\r\n.film__play:hover,\r\n.film__play:focus,\r\n.film__play:focus-visible,\r\n.film__play:active,\r\n.film__play:visited,\r\n.vid-play,\r\n.vid-play:hover,\r\n.vid-play:focus,\r\n.vid-play:focus-visible,\r\n.vid-play:active,\r\n.vid-play:visited,\r\nbutton.film__play:hover,\r\nbutton.vid-play:hover {\r\n -webkit-appearance: none !important;\r\n appearance: none !important;\r\n position: absolute !important;\r\n inset: 0 !important;\r\n display: flex !important;\r\n align-items: center !important;\r\n justify-content: center !important;\r\n width: 100% !important;\r\n height: 100% !important;\r\n margin: 0 !important;\r\n padding: 0 !important;\r\n background: transparent !important;\r\n background-color: transparent !important;\r\n background-image: none !important;\r\n border: 0 !important;\r\n border-radius: 0 !important;\r\n box-shadow: none !important;\r\n outline-offset: -3px;\r\n color: inherit !important;\r\n cursor: pointer !important;\r\n transform: none !important; \/* sam przycisk si\u0119 nie rusza *\/\r\n transition: none !important;\r\n}\r\n\r\n\/* ---- 2. K\u00d3\u0141KO Z IKON\u0104 \u2014 jedyny element reaguj\u0105cy na hover ---- *\/\r\n.film__play > span {\r\n width: 76px !important;\r\n height: 76px !important;\r\n border-radius: 50% !important;\r\n background: #8453AC !important;\r\n background-image: none !important;\r\n color: #FFFFFF !important;\r\n display: flex !important;\r\n align-items: center !important;\r\n justify-content: center !important;\r\n box-shadow: 0 10px 34px rgba(132,83,172,.5) !important;\r\n transition: transform .2s ease, box-shadow .2s ease !important;\r\n pointer-events: none; \/* klik obs\u0142uguje przycisk, nie k\u00f3\u0142ko *\/\r\n}\r\n.vid-play > span {\r\n width: 84px !important;\r\n height: 84px !important;\r\n border-radius: 50% !important;\r\n background: #8453AC !important;\r\n background-image: none !important;\r\n color: #FFFFFF !important;\r\n display: flex !important;\r\n align-items: center !important;\r\n justify-content: center !important;\r\n box-shadow: 0 12px 30px rgba(0,0,0,.4) !important;\r\n transition: transform .2s ease, box-shadow .2s ease !important;\r\n pointer-events: none;\r\n}\r\n\/* powi\u0119kszenie k\u00f3\u0142ka przy najechaniu na dowolne miejsce filmu *\/\r\n.film__play:hover > span,\r\n.film__play:focus-visible > span {\r\n transform: scale(1.10) !important;\r\n box-shadow: 0 14px 40px rgba(132,83,172,.62) !important;\r\n}\r\n.vid-play:hover > span,\r\n.vid-play:focus-visible > span {\r\n transform: scale(1.08) !important;\r\n box-shadow: 0 16px 38px rgba(0,0,0,.5) !important;\r\n}\r\n.film__play:active > span,\r\n.vid-play:active > span { transform: scale(1.02) !important; }\r\n\r\n\/* ikona play \u2014 zawsze bia\u0142a, wy\u015brodkowana *\/\r\n.film__play svg,\r\n.vid-play svg {\r\n fill: currentColor !important;\r\n stroke: none !important;\r\n margin-left: 3px; \/* optyczne wy\u015brodkowanie tr\u00f3jk\u0105ta *\/\r\n}\r\n\r\n\/* ---- 3. RAMKA FILMU \u2014 bez przypadkowego t\u0142a od motywu ---- *\/\r\n.film__ramka,\r\n.vid-box { position: relative !important; overflow: hidden !important; }\r\n.film__ramka { background: #142445 !important; border-radius: 12px !important; }\r\n.vid-box { background: #000 !important; border-radius: 16px !important; }\r\n\/* wstawiony iframe ma wype\u0142ni\u0107 ramk\u0119 *\/\r\n.film__ramka iframe,\r\n.vid-box iframe { width: 100% !important; height: 100% !important; border: 0 !important; display: block !important; }\r\n\r\n@media (prefers-reduced-motion: reduce){\r\n .film__play > span, .vid-play > span { transition: none !important; }\r\n .film__play:hover > span, .vid-play:hover > span { transform: none !important; }\r\n}\r\n<\/style>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fc34c7 elementor-widget elementor-widget-html\" data-id=\"2fc34c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- FULL-BLEED \u2014 sekcje na pe\u0142n\u0105 szeroko\u015b\u0107 ekranu -->\r\n<!-- -->\r\n<!-- PROBLEM: sekcje s\u0105 wklejone wewn\u0105trz kontenera Elementora -->\r\n<!-- (max-width ~1140px + padding), wi\u0119c po bokach i na dole -->\r\n<!-- zostaj\u0105 bia\u0142e paski, a t\u0142a sekcji nie dochodz\u0105 do kraw\u0119dzi. -->\r\n<!-- -->\r\n<!-- ROZWI\u0104ZANIE: sekcje wy\u0142amuj\u0105 si\u0119 z kontenera na 100% szer. -->\r\n<!-- okna (technika full-bleed), a tre\u015b\u0107 w \u015brodku (.wrap) -->\r\n<!-- pozostaje wy\u015brodkowana i czytelna. U\u017cyto jednostki dvw, -->\r\n<!-- kt\u00f3ra NIE wlicza paska przewijania \u2014 dzi\u0119ki temu nie -->\r\n<!-- pojawia si\u0119 poziomy scroll. -->\r\n<!-- -->\r\n<!-- GDZIE WKLEI\u0106: raz, PO g\u0142\u00f3wnym CSS (Custom CSS Elementora, -->\r\n<!-- Dodatkowy CSS motywu albo widget HTML na g\u00f3rze strony). -->\r\n<!-- ============================================================ -->\r\n<style id=\"kpan-fullbleed-fix\">\r\n\/* ---- 1. Blokada poziomego przewijania ---- *\/\r\nhtml, body {\r\n overflow-x: hidden !important;\r\n max-width: 100% !important;\r\n}\r\n\r\n\/* ---- 2. SEKCJE NA PE\u0141N\u0104 SZEROKO\u015a\u0106 ---- *\/\r\n\/* obejmuje wszystkie typy sekcji z obu landing\u00f3w *\/\r\n.sekcja,\r\n.sec,\r\n.hero,\r\n.kontakt,\r\n.zaufanie,\r\n.press,\r\n.cta,\r\n.stopka,\r\n.foot,\r\n.porownanie,\r\n.film,\r\nsection.sekcja,\r\nsection.sec {\r\n width: 100vw !important;\r\n max-width: 100vw !important;\r\n margin-left: calc(50% - 50vw) !important;\r\n margin-right: calc(50% - 50vw) !important;\r\n}\r\n\/* dvw nie wlicza paska przewijania \u2014 precyzyjniej ni\u017c vw *\/\r\n@supports (width: 100dvw) {\r\n .sekcja,\r\n .sec,\r\n .hero,\r\n .kontakt,\r\n .zaufanie,\r\n .press,\r\n .cta,\r\n .stopka,\r\n .foot,\r\n .porownanie,\r\n .film,\r\n section.sekcja,\r\n section.sec {\r\n width: 100dvw !important;\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\/* ---- 3. TRE\u015a\u0106 W \u015aRODKU \u2014 nadal wy\u015brodkowana ---- *\/\r\n.wrap {\r\n max-width: 1140px !important;\r\n margin-left: auto !important;\r\n margin-right: auto !important;\r\n padding-left: 24px !important;\r\n padding-right: 24px !important;\r\n width: 100% !important;\r\n}\r\n\r\n\/* ---- 4. ZEROWANIE PADDINGU KONTENERA ELEMENTORA ---- *\/\r\n\/* usuwa bia\u0142e paski po bokach wok\u00f3\u0142 wklejonych widget\u00f3w *\/\r\n.elementor-widget-html > .elementor-widget-container,\r\n.elementor-widget-container,\r\n.elementor-section > .elementor-container,\r\n.e-con-inner {\r\n padding-left: 0 !important;\r\n padding-right: 0 !important;\r\n}\r\n.elementor-section.elementor-section-boxed > .elementor-container {\r\n max-width: 100% !important;\r\n}\r\n\r\n\/* ---- 5. BIA\u0141Y PASEK NA DOLE ---- *\/\r\n\/* pochodzi z padding-bottom dodanego pod pasek mobilny *\/\r\nbody { padding-bottom: 0 !important; }\r\n\/* przywracamy go tylko tam, gdzie pasek naprawd\u0119 jest widoczny *\/\r\n@media (max-width: 760px){\r\n body:has(.mobil-cta) { padding-bottom: 74px !important; }\r\n}\r\n@media (max-width: 640px){\r\n body:has(.mbar) { padding-bottom: 74px !important; }\r\n}\r\n\r\n\/* ---- 6. BEZPIECZNIKI ---- *\/\r\nimg, video, iframe, table { max-width: 100%; }\r\n\/* elementy dekoracyjne nie mog\u0105 rozpycha\u0107 strony *\/\r\n.hero::after, .cta::before, .kontakt::before, .skos { pointer-events: none; }\r\n\r\n\/* ---- 7. MOBILE \u2014 mniejszy margines tre\u015bci ---- *\/\r\n@media (max-width: 480px){\r\n .wrap { padding-left: 16px !important; padding-right: 16px !important; }\r\n}\r\n<\/style>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51a069d elementor-widget elementor-widget-html\" data-id=\"51a069d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- FIX BIA\u0141EJ LUKI MI\u0118DZY SEKCJAMI \u2014 v2 (POPRAWIONY) -->\r\n<!-- -->\r\n<!-- POPRAWKA vs v1: poprzednia wersja ustawia\u0142a granatowe t\u0142o -->\r\n<!-- strony i \u201ebackground-color: inherit\u201d na sekcjach, przez co -->\r\n<!-- WSZYSTKIE sekcje robi\u0142y si\u0119 granatowe. Tutaj t\u0142a sekcji s\u0105 -->\r\n<!-- jawnie przywr\u00f3cone, a t\u0142o strony jest bia\u0142e. -->\r\n<!-- -->\r\n<!-- CO ROBI: usuwa odst\u0119py PIONOWE mi\u0119dzy widgetami Elementora -->\r\n<!-- i sekcjami (bia\u0142e szczeliny), nie ruszaj\u0105c margines\u00f3w -->\r\n<!-- bocznych, kt\u00f3re odpowiadaj\u0105 za full-bleed. -->\r\n<!-- -->\r\n<!-- GDZIE WKLEI\u0106: raz, PO g\u0142\u00f3wnym CSS i PO fixie full-bleed. -->\r\n<!-- ============================================================ -->\r\n<style id=\"kpan-luka-fix\">\r\n\/* ---- 1. ODST\u0118PY MI\u0118DZY WIDGETAMI ELEMENTORA ---- *\/\r\n.elementor-widget,\r\n.elementor-widget-html,\r\n.elementor-element,\r\n.elementor-column,\r\n.elementor-row,\r\n.elementor-container,\r\n.e-con,\r\n.e-con-inner {\r\n margin-top: 0 !important;\r\n margin-bottom: 0 !important;\r\n row-gap: 0 !important;\r\n}\r\n.elementor-widget-html > .elementor-widget-container,\r\n.elementor-widget > .elementor-widget-container {\r\n margin: 0 !important;\r\n padding-top: 0 !important;\r\n padding-bottom: 0 !important;\r\n}\r\n.e-con, .e-con-inner, .elementor-section {\r\n gap: 0 !important;\r\n padding-top: 0 !important;\r\n padding-bottom: 0 !important;\r\n}\r\n\r\n\/* ---- 2. ODST\u0118PY PIONOWE SEKCJI ---- *\/\r\n\/* zerujemy TYLKO g\u00f3r\u0119\/d\u00f3\u0142 \u2014 marginesy boczne robi\u0105 full-bleed *\/\r\n.sekcja, .sec, .hero, .kontakt, .zaufanie, .press, .cta, .stopka, .foot,\r\nsection.sekcja, section.sec {\r\n margin-top: 0 !important;\r\n margin-bottom: 0 !important;\r\n float: none !important;\r\n}\r\n\r\n\/* ---- 3. OSTATNI ELEMENT NIE DOK\u0141ADA MARGINESU ---- *\/\r\n.sekcja > *:last-child,\r\n.sec > *:last-child,\r\n.wrap > *:last-child,\r\n.kontakt__grid > *:last-child,\r\n.karta-form > *:last-child,\r\nform > *:last-child { margin-bottom: 0 !important; }\r\n\r\n\/* ============================================================ *\/\r\n\/* 4. T\u0141A SEKCJI \u2014 JAWNIE PRZYWR\u00d3CONE *\/\r\n\/* (to naprawia b\u0142\u0105d z v1, gdzie wszystko robi\u0142o si\u0119 granatowe)*\/\r\n\/* ============================================================ *\/\r\nhtml, body { background: #FFFFFF !important; }\r\n\r\n\/* --- sekcje jasne (domy\u015blne) --- *\/\r\n.sekcja { background: #FFFFFF; }\r\n.sec { background: #FFFFFF; }\r\n\r\n\/* --- sekcje z jasnym t\u0142em pomocniczym --- *\/\r\n.sekcja--tlo { background: #F7F8FC !important; }\r\n.sec--lav { background: #F1F3FE !important; }\r\n\r\n\/* --- sekcje ciemne --- *\/\r\n.sekcja--granat { background: #142445 !important; color: #FFFFFF; }\r\n.sec--navy { background: #142445 !important; color: #FFFFFF; }\r\n.kontakt { background: #142445 !important; color: #FFFFFF; }\r\n.press { background: #142445 !important; }\r\n.stopka { background: #0E1A33 !important; color: rgba(255,255,255,.7); }\r\n.foot { background: #142445 !important; color: rgba(255,255,255,.78); }\r\n\r\n\/* --- sekcje z gradientem marki --- *\/\r\n.sec--grad { background: linear-gradient(135deg,#8453AC 0%,#4A3579 46%,#142445 100%) !important; color: #FFFFFF; }\r\n.cta { background: linear-gradient(135deg,#8453AC 0%,#4A3579 46%,#142445 100%) !important; color: #FFFFFF; }\r\n\r\n\/* --- hero: gradient tylko dla wariantu ze strony 2 --- *\/\r\n.hero { background: #142445; color: #FFFFFF; }\r\n.hero.sec--grad { background: linear-gradient(135deg,#8453AC 0%,#4A3579 46%,#142445 100%) !important; }\r\n\r\n\/* --- pasek zaufania pod hero jest jasny --- *\/\r\n.zaufanie { background: #FFFFFF !important; }\r\n\r\n\/* ---- 5. D\u00d3\u0141 STRONY ---- *\/\r\nbody { padding-bottom: 0 !important; margin-bottom: 0 !important; }\r\n.stopka, .foot { margin-bottom: 0 !important; }\r\n.stopka__dol, .foot-bottom { margin-bottom: 0 !important; }\r\n\/* pasek mobilny \u2014 przywracamy odst\u0119p tylko gdy naprawd\u0119 istnieje *\/\r\n@media (max-width: 760px){\r\n body:has(.mobil-cta) { padding-bottom: 74px !important; }\r\n}\r\n@media (max-width: 640px){\r\n body:has(.mbar) { padding-bottom: 74px !important; }\r\n}\r\n<\/style>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c07384e e-con-full e-flex e-con e-parent\" data-id=\"c07384e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-599ab14 elementor-widget elementor-widget-html\" data-id=\"599ab14\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- HERO \u2014 KSI\u0118GOWO\u015a\u0106 DLA LEKARZY (bran\u017ca medyczna) -->\r\n<!-- LEWA: badge, H1, lead, lista korzy\u015bci, CTA, pasek zaufania -->\r\n<!-- PRAWA: zdj\u0119cie + uko\u015bne paski + karta \"Licencjonowani...\" -->\r\n<!-- T\u0142o: granat z fioletow\u0105 \u0142un\u0105. CTA \u2192 #kpan-kontakt. -->\r\n<!-- Do zmiany: adres zdj\u0119cia w .kpan-hmed__photo img (src) -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-hmed\">\r\n<style>\r\n.kpan-hmed *,\r\n.kpan-hmed *::before,\r\n.kpan-hmed *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-hmed {\r\n font-family: 'Poppins', sans-serif;\r\n position: relative; overflow: hidden; isolation: isolate;\r\n background: #142445; color: #FFFFFF;\r\n padding: 72px 24px 84px;\r\n}\r\n\/* t\u0142o: gradient marki + delikatna siatka *\/\r\n.kpan-hmed::before {\r\n content: \"\"; position: absolute; inset: 0; z-index: -2;\r\n background: radial-gradient(120% 90% at 78% 8%, #8453AC 0%, #4C3576 38%, #142445 72%);\r\n}\r\n.kpan-hmed::after {\r\n content: \"\"; position: absolute; inset: 0; z-index: -1; opacity: .28;\r\n background-image:\r\n linear-gradient(rgba(255,255,255,.06) 1px, transparent 1px),\r\n linear-gradient(90deg, rgba(255,255,255,.06) 1px, transparent 1px);\r\n background-size: 64px 64px;\r\n -webkit-mask-image: linear-gradient(160deg, #000 10%, transparent 70%);\r\n mask-image: linear-gradient(160deg, #000 10%, transparent 70%);\r\n pointer-events: none;\r\n}\r\n.kpan-hmed__inner {\r\n position: relative; z-index: 1;\r\n max-width: 1160px; margin: 0 auto;\r\n display: grid; grid-template-columns: 1.05fr .95fr;\r\n gap: 60px; align-items: center;\r\n}\r\n\/* ===== LEWA KOLUMNA ===== *\/\r\n.kpan-hmed__badge {\r\n display: inline-flex; align-items: center; gap: 9px;\r\n background: rgba(255,255,255,.12); color: #FFFFFF;\r\n border: 1px solid rgba(255,255,255,.2);\r\n font-size: 12.5px; font-weight: 600; line-height: 1.3;\r\n letter-spacing: .06em; text-transform: uppercase;\r\n padding: 8px 18px; border-radius: 100px; margin-bottom: 20px;\r\n}\r\n\/* kropka zamiast ikony *\/\r\n.kpan-hmed__badge::before {\r\n content: \"\"; flex: 0 0 auto;\r\n width: 7px; height: 7px; border-radius: 50%;\r\n background: #D2D9FD;\r\n}\r\n.kpan-hmed__h1 {\r\n font-size: clamp(32px, 4.4vw, 48px); font-weight: 700;\r\n line-height: 1.15; letter-spacing: -.02em; margin-bottom: 20px;\r\n}\r\n.kpan-hmed__h1 em { font-style: normal; color: #D2D9FD; }\r\n.kpan-hmed__lead {\r\n font-size: clamp(17px, 1.6vw, 19px); font-weight: 300; line-height: 1.62;\r\n color: rgba(255,255,255,.85); max-width: 52ch; margin-bottom: 26px;\r\n}\r\n.kpan-hmed__list { list-style: none; display: grid; gap: 12px; margin-bottom: 30px; }\r\n.kpan-hmed__list li {\r\n display: flex; gap: 12px; align-items: flex-start;\r\n font-size: 16px; line-height: 1.5; color: rgba(255,255,255,.92);\r\n}\r\n.kpan-hmed__list svg { flex: 0 0 20px; width: 20px; height: 20px; margin-top: 3px; stroke: #D2D9FD; stroke-width: 2; fill: none; }\r\n.kpan-hmed__cta-row { display: flex; flex-wrap: wrap; gap: 12px; margin-bottom: 28px; }\r\n.kpan-hmed__cta {\r\n display: inline-flex; align-items: center; justify-content: center; gap: 10px;\r\n background: #8453AC; color: #FFFFFF;\r\n font-size: 16px; font-weight: 600; line-height: 1; text-decoration: none;\r\n padding: 16px 26px; border-radius: 999px;\r\n box-shadow: 0 8px 22px rgba(132,83,172,.3);\r\n transition: transform .18s ease, box-shadow .18s ease;\r\n}\r\n.kpan-hmed__cta:hover { transform: translateY(-2px); box-shadow: 0 12px 30px rgba(132,83,172,.4); }\r\n.kpan-hmed__ghost {\r\n display: inline-flex; align-items: center; justify-content: center; gap: 10px;\r\n background: transparent; color: #FFFFFF; border: 1.5px solid rgba(255,255,255,.45);\r\n font-size: 16px; font-weight: 600; line-height: 1; text-decoration: none;\r\n padding: 16px 26px; border-radius: 999px;\r\n transition: background .18s ease, border-color .18s ease;\r\n}\r\n.kpan-hmed__ghost:hover { background: rgba(255,255,255,.1); border-color: #FFFFFF; }\r\n.kpan-hmed__ghost svg { width: 16px; height: 16px; fill: currentColor; }\r\n.kpan-hmed__cta,\r\n.kpan-hmed__cta:hover,\r\n.kpan-hmed__cta:focus,\r\n.kpan-hmed__cta:visited,\r\n.kpan-hmed__ghost,\r\n.kpan-hmed__ghost:hover,\r\n.kpan-hmed__ghost:focus,\r\n.kpan-hmed__ghost:visited { text-decoration: none !important; color: #FFFFFF !important; }\r\n.kpan-hmed__trust {\r\n display: flex; flex-wrap: wrap; gap: 10px 22px; align-items: center;\r\n font-size: 13.5px; color: rgba(255,255,255,.72);\r\n}\r\n.kpan-hmed__trust strong { color: #FFFFFF; font-weight: 600; }\r\n.kpan-hmed__stars { color: #FFC24A; letter-spacing: 2px; font-size: 13px; }\r\n\/* ===== PRAWA KOLUMNA \u2014 zdj\u0119cie + paski + karta ===== *\/\r\n.kpan-hmed__visual { position: relative; }\r\n.kpan-hmed__photo {\r\n position: relative; border-radius: 16px; overflow: hidden;\r\n box-shadow: 0 30px 60px rgba(0,0,0,.35);\r\n}\r\n.kpan-hmed__photo img {\r\n display: block; width: 100%; height: 100%;\r\n aspect-ratio: 4 \/ 3; object-fit: cover; border-radius: 0 !important;\r\n}\r\n\/* p\u0142ywaj\u0105ca karta *\/\r\n.kpan-hmed__card {\r\n position: absolute; right: -14px; bottom: -26px; z-index: 3;\r\n background: #FFFFFF; color: #142445;\r\n border-radius: 12px; box-shadow: 0 14px 40px rgba(20,36,69,.2);\r\n padding: 14px 18px; max-width: 290px;\r\n display: flex; gap: 12px; align-items: flex-start;\r\n font-size: 13.5px; line-height: 1.45;\r\n}\r\n.kpan-hmed__card svg { flex: 0 0 26px; width: 26px; height: 26px; stroke: #8453AC; stroke-width: 1.8; fill: none; }\r\n.kpan-hmed__card b { display: block; font-size: 14.5px; font-weight: 700; margin-bottom: 2px; }\r\n.kpan-hmed__card span { color: rgba(20,36,69,.7); }\r\n\/* ===== RESPONSYWNO\u015a\u0106 ===== *\/\r\n@media (max-width: 980px) {\r\n .kpan-hmed__inner { grid-template-columns: 1fr; gap: 52px; }\r\n .kpan-hmed__visual { max-width: 560px; margin: 0 auto; width: 100%; }\r\n .kpan-hmed__lead { max-width: none; }\r\n}\r\n@media (max-width: 760px) {\r\n .kpan-hmed { padding: 56px 20px 64px; }\r\n .kpan-hmed__card { position: static; margin-top: 16px; max-width: 100%; }\r\n}\r\n@media (max-width: 480px) {\r\n .kpan-hmed { padding: 48px 16px 56px; }\r\n .kpan-hmed__badge { font-size: 10.5px; padding: 7px 14px; letter-spacing: .04em; }\r\n .kpan-hmed__cta,\r\n .kpan-hmed__ghost { font-size: 14.5px; padding: 14px 22px; width: 100%; }\r\n .kpan-hmed__cta-row { gap: 10px; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n .kpan-hmed__cta, .kpan-hmed__ghost { transition: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-hmed__inner\">\r\n <!-- ===== LEWA: tre\u015b\u0107 ===== -->\r\n <div class=\"kpan-hmed__content\">\r\n <span class=\"kpan-hmed__badge\">Ksi\u0119gowo\u015b\u0107 i podatki dla bran\u017cy medycznej<\/span>\r\n <h1 class=\"kpan-hmed__h1\">Ksi\u0119gowo\u015b\u0107 dla lekarzy i stomatolog\u00f3w, kt\u00f3ra <em>obni\u017ca podatek<\/em> \u2014 legalnie<\/h1>\r\n <p class=\"kpan-hmed__lead\">\r\n Prowadzisz gabinet, klinik\u0119 albo praktyk\u0119 na kontrakcie? Sprawdzimy, ile podatku\r\n p\u0142acisz niepotrzebnie \u2014 i poka\u017cemy to na liczbach, zanim zdecydujesz si\u0119 na wsp\u00f3\u0142prac\u0119.\r\n <\/p>\r\n <ul class=\"kpan-hmed__list\">\r\n <li>\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\r\n <span>Licencjonowany doradca podatkowy (KIDP) w cenie obs\u0142ugi ksi\u0119gowej<\/span>\r\n <\/li>\r\n <li>\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\r\n <span>Znamy VAT w us\u0142ugach medycznych i estetycznych \u2014 zwolnienie kontra 23%<\/span>\r\n <\/li>\r\n <li>\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\r\n <span>Rozliczamy wiele \u017ar\u00f3de\u0142 naraz: NFZ, prywatna praktyka, dy\u017cury, zagranica<\/span>\r\n <\/li>\r\n <\/ul>\r\n <div class=\"kpan-hmed__cta-row\">\r\n <a class=\"kpan-hmed__cta\" href=\"#kpan-kontakt\">Um\u00f3w bezp\u0142atn\u0105 konsultacj\u0119<\/a>\r\n <a class=\"kpan-hmed__ghost\" href=\"#kpan-proces\">\r\n <svg viewBox=\"0 0 24 24\"><path d=\"M8 5v14l11-7z\"\/><\/svg>\r\n Zobacz, jak pracujemy\r\n <\/a>\r\n <\/div>\r\n <div class=\"kpan-hmed__trust\">\r\n <span><span class=\"kpan-hmed__stars\" aria-hidden=\"true\">\u2605\u2605\u2605\u2605\u2605<\/span> <strong>4,9\/5<\/strong> ze 140 opinii Google<\/span>\r\n <span><strong>50+<\/strong> podmiot\u00f3w medycznych<\/span>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- ===== PRAWA: zdj\u0119cie + karta ===== -->\r\n <div class=\"kpan-hmed__visual\">\r\n <!-- ZDJ\u0118CIE: konsultacja z lekarzem\/stomatologiem, kadr poziomy 4:3, min. 1200x900 px. -->\r\n <figure class=\"kpan-hmed__photo\">\r\n <img fetchpriority=\"high\" decoding=\"async\" src=\"https:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/07\/1-1-scaled.png\"\r\n alt=\"Doradca podatkowy KPAN podczas konsultacji z klientem z bran\u017cy medycznej\"\r\n width=\"1200\" height=\"900\" loading=\"eager\">\r\n <\/figure>\r\n <div class=\"kpan-hmed__card\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 22s8-4 8-10V5l-8-3-8 3v7c0 6 8 10 8 10z\"\/><path d=\"m9 12 2 2 4-4\"\/><\/svg>\r\n <div>\r\n <b>Licencjonowani doradcy podatkowi<\/b>\r\n <span>Numer wpisu KIDP ka\u017cdego doradcy zweryfikujesz w publicznym rejestrze.<\/span>\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-d92d04b elementor-widget elementor-widget-html\" data-id=\"d92d04b\" 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>\n\t\t<div class=\"elementor-element elementor-element-4f96084 e-con-full e-flex e-con e-parent\" data-id=\"4f96084\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-280f9bc elementor-widget elementor-widget-html\" data-id=\"280f9bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ================= PROBLEM ================= -->\r\n<!-- Zmiana: \"Znasz to?\" jako lawendowa pigu\u0142ka \u2014 sp\u00f3jnie -->\r\n<!-- z sekcj\u0105 por\u00f3wnania. Styl lokalny \u2014 nie wp\u0142ywa na inne. -->\r\n<!-- wi\u0119c nie wp\u0142ywa na pozosta\u0142e .eyebrow na stronie. -->\r\n<section class=\"sekcja sekcja--tlo\" id=\"wyzwania\" aria-labelledby=\"t-problem\">\r\n<style>\r\n\/* pigu\u0142ka tylko w tej sekcji *\/\r\n#wyzwania .eyebrow {\r\n display: inline-block;\r\n background: #D2D9FD;\r\n color: #8453AC;\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n@media (max-width: 480px){\r\n #wyzwania .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n<\/style>\r\n <div class=\"wrap\">\r\n <div class=\"naglowek-sekcji\">\r\n <span class=\"eyebrow\">Znasz to?<\/span>\r\n <h2 id=\"t-problem\">Trzy powody, dla kt\u00f3rych lekarze oddaj\u0105 fiskusowi wi\u0119cej, ni\u017c musz\u0105<\/h2>\r\n <p class=\"lead\">Nie z powodu b\u0142\u0119d\u00f3w w ksi\u0119gowaniu. Z powodu decyzji, kt\u00f3rych nikt nie policzy\u0142 wcze\u015bniej \u2014 formy dzia\u0142alno\u015bci, kwalifikacji VAT i sposobu wyp\u0142acania pieni\u0119dzy z w\u0142asnej firmy.<\/p>\r\n <\/div>\r\n <div class=\"problemy\">\r\n <article class=\"problem\">\r\n <span class=\"problem__cytat\">\u201eRozliczam si\u0119 tak od siedmiu lat.\u201d<\/span>\r\n <h3>Forma dzia\u0142alno\u015bci dobrana na start, nie na dzi\u015b<\/h3>\r\n <p>JDG przy 30 tys. z\u0142 przychodu i JDG przy 300 tys. z\u0142 to dwie r\u00f3\u017cne historie podatkowe. Przy wy\u017cszych dochodach sp\u00f3\u0142ka z o.o. zwykle oznacza inn\u0105 stawk\u0119 i realne oddzielenie maj\u0105tku prywatnego od ryzyka zawodowego.<\/p>\r\n <\/article>\r\n <article class=\"problem\">\r\n <span class=\"problem__cytat\">\u201eUs\u0142ugi medyczne s\u0105 zwolnione z VAT.\u201d<\/span>\r\n <h3>Nie wszystkie. I to kosztuje najwi\u0119cej<\/h3>\r\n <p>Zwolnienie zale\u017cy od celu \u015bwiadczenia, nie od nazwy zabiegu. Ten sam botoks podany leczniczo jest zwolniony, a podany dla urody \u2014 opodatkowany stawk\u0105 23%. Przy medycynie estetycznej i telemedycynie granica bywa cienka.<\/p>\r\n <\/article>\r\n <article class=\"problem\">\r\n <span class=\"problem__cytat\">\u201eWyp\u0142acam sobie dywidend\u0119 i ju\u017c.\u201d<\/span>\r\n <h3>Pieni\u0105dze wychodz\u0105 ze sp\u00f3\u0142ki najdro\u017csz\u0105 drog\u0105<\/h3>\r\n <p>Sama dywidenda to CIT, a potem PIT \u2014 \u0142\u0105cznie ok. 34% efektywnego obci\u0105\u017cenia. Wynagrodzenie z powo\u0142ania, najem sprz\u0119tu czy gabinetu podlegaj\u0105 zupe\u0142nie innym zasadom. Bez strategii wybierasz zwykle t\u0119 najdro\u017csz\u0105.<\/p>\r\n <\/article>\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-49de355 elementor-widget elementor-widget-html\" data-id=\"49de355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ================= POR\u00d3WNANIE ================= -->\r\n<!-- Zmiana: nadtytu\u0142 \"Kancelaria podatkowa a biuro rachunkowe\" -->\r\n<!-- jako wy\u015brodkowana pigu\u0142ka (lawendowe t\u0142o, fioletowy tekst). -->\r\n<!-- Styl lokalny \u2014 nie wp\u0142ywa na inne sekcje. -->\r\n<section class=\"sekcja porownanie\" id=\"porownanie\" aria-labelledby=\"t-porownanie\">\r\n<style>\r\n#porownanie .eyebrow {\r\n display: inline-block;\r\n background: #D2D9FD;\r\n color: #8453AC;\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n\/* nag\u0142\u00f3wek sekcji jest wy\u015brodkowany \u2014 pigu\u0142ka te\u017c *\/\r\n#porownanie .porownanie__tytul { text-align: center; }\r\n@media (max-width: 480px){\r\n #porownanie .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n<\/style>\r\n <div class=\"wrap\">\r\n <div class=\"porownanie__tytul\">\r\n <span class=\"eyebrow\">Kancelaria podatkowa a biuro rachunkowe<\/span>\r\n <h2 id=\"t-porownanie\">Dlaczego lekarze wybieraj\u0105 KPAN zamiast zwyk\u0142ego biura rachunkowego?<\/h2>\r\n <\/div>\r\n <div class=\"porownanie__grid\">\r\n <!-- Kolumna jasna -->\r\n <div class=\"kolumna kolumna--jasna\">\r\n <div class=\"kolumna__in\">\r\n <h3>Zwyk\u0142e biuro rachunkowe<\/h3>\r\n <span class=\"pigulka pigulka--obrys\">Tak dzia\u0142a wi\u0119kszo\u015b\u0107 rynku<\/span>\r\n <ul class=\"kolumna__lista\">\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M3 12h18M12 3v18\"\/><circle cx=\"12\" cy=\"12\" r=\"9\"\/><\/svg>\r\n <span>Ksi\u0119guje to, co ju\u017c si\u0119 wydarzy\u0142o<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"4\" width=\"18\" height=\"16\" rx=\"2\"\/><path d=\"M8 10h8M8 14h5\"\/><\/svg>\r\n <span>Traktuje gabinet jak ka\u017cd\u0105 inn\u0105 us\u0142ug\u0119<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"8\" r=\"4\"\/><path d=\"M4 21c0-4 3.6-6 8-6s8 2 8 6\"\/><\/svg>\r\n <span>Kontakt tylko z ksi\u0119gow\u0105<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3 4 7v6c0 4.5 3.4 8.3 8 9 4.6-.7 8-4.5 8-9V7l-8-4Z\"\/><path d=\"m9.5 12.5 3 3\"\/><path d=\"m12.5 12.5-3 3\"\/><\/svg>\r\n <span>Przy kontroli zostajesz sam<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M5 12h14\"\/><path d=\"m13 6 6 6-6 6\"\/><\/svg>\r\n <span>Jedno \u017ar\u00f3d\u0142o przychodu = prosta sprawa<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"m20 20-3.5-3.5\"\/><\/svg>\r\n <span>Odpowiada, gdy zapytasz<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M4 20V10M10 20V4M16 20v-7M22 20H2\"\/><\/svg>\r\n <span>Raport po zamkni\u0119ciu roku<\/span>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <!-- Kolumna ciemna -->\r\n <div class=\"kolumna kolumna--ciemna\">\r\n <div class=\"kolumna__in\">\r\n <h3>KPAN \u2014 kancelaria podatkowa<\/h3>\r\n <span class=\"pigulka pigulka--jasna\">\r\n <svg width=\"14\" height=\"14\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M4 20V10M10 20V4M16 20v-8\"\/><\/svg>\r\n W tym si\u0119 specjalizujemy\r\n <\/span>\r\n <ul class=\"kolumna__lista\">\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M3 17 9 11l4 4 8-8\"\/><path d=\"M21 3h-5m5 0v5\"\/><\/svg>\r\n <span>Planuje podatek, zanim go zap\u0142acisz<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3v6M9 6h6\"\/><path d=\"M5 21V9a2 2 0 0 1 2-2h10a2 2 0 0 1 2 2v12\"\/><path d=\"M9 14h6\"\/><\/svg>\r\n <span>Zna VAT w us\u0142ugach medycznych i estetycznych<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3 3 7l9 4 9-4-9-4Z\"\/><path d=\"M3 12l9 4 9-4M3 17l9 4 9-4\"\/><\/svg>\r\n <span>Doradca podatkowy z wpisem KIDP w cenie obs\u0142ugi<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3 4 7v6c0 4.5 3.4 8.3 8 9 4.6-.7 8-4.5 8-9V7l-8-4Z\"\/><path d=\"m9 12 2 2 4-4\"\/><\/svg>\r\n <span>Reprezentuje Ci\u0119 przed US, ZUS i NFZ<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M3 6h4l3 12h4l3-12h4\"\/><circle cx=\"7\" cy=\"6\" r=\"1.6\"\/><circle cx=\"17\" cy=\"18\" r=\"1.6\"\/><\/svg>\r\n <span>\u0141\u0105czy NFZ, prywatn\u0105 praktyk\u0119, dy\u017cury i kontrakty zagraniczne<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 2v3M12 19v3M4.9 4.9l2.1 2.1M17 17l2.1 2.1M2 12h3M19 12h3M4.9 19.1 7 17M17 7l2.1-2.1\"\/><circle cx=\"12\" cy=\"12\" r=\"3.5\"\/><\/svg>\r\n <span>Sam wychodzi z propozycj\u0105 przed zmian\u0105 przepis\u00f3w<\/span>\r\n <\/li>\r\n <li>\r\n <svg class=\"kolumna__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"4\" width=\"18\" height=\"17\" rx=\"2\"\/><path d=\"M8 2v4M16 2v4M3 10h18\"\/><path d=\"m9 15 2 2 4-4\"\/><\/svg>\r\n <span>Pokazuje prognoz\u0119 podatku w trakcie roku<\/span>\r\n <\/li>\r\n <\/ul>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <p class=\"porownanie__stopka\">Obie us\u0142ugi ksi\u0119guj\u0105 te same faktury. R\u00f3\u017cnica jest w tym, co dzieje si\u0119 <strong>mi\u0119dzy<\/strong> ksi\u0119gowaniami.<\/p>\r\n <\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5182b70 elementor-widget elementor-widget-html\" data-id=\"5182b70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ===================== DLA KOGO ===================== -->\r\n<!-- Animacje: ikony w lawendowych kaflach, karty unosz\u0105 si\u0119 -->\r\n<!-- przy najechaniu (cie\u0144 + fioletowa linia u g\u00f3ry), sekwencyjne -->\r\n<!-- pojawianie si\u0119 przy przewijaniu. -->\r\n<section class=\"sec sec--lav\" id=\"dla-kogo\">\r\n<style>\r\n\/* ---------- NADTYTU\u0141 JAKO PIGU\u0141KA ---------- *\/\r\n#dla-kogo .eyebrow {\r\n display: inline-block;\r\n background: #FFFFFF; \/* bia\u0142a \u2014 sekcja ma lawendowe t\u0142o *\/\r\n color: #8453AC;\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 16px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n@media (max-width: 480px){\r\n #dla-kogo .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n\r\n\/* ---------- IKONA W LAWENDOWYM KAFLU ---------- *\/\r\n#dla-kogo .card .ic {\r\n display: block;\r\n width: 46px !important;\r\n height: 46px !important;\r\n padding: 11px;\r\n border-radius: 12px;\r\n background: #E8EAFB;\r\n color: #8453AC;\r\n stroke: currentColor;\r\n margin-bottom: 16px;\r\n transition: background .25s ease, transform .25s ease, color .25s ease;\r\n}\r\n\r\n\/* ---------- KARTA ---------- *\/\r\n#dla-kogo .card {\r\n position: relative;\r\n overflow: hidden;\r\n background: #FFFFFF;\r\n border: 1px solid rgba(20,36,69,.08);\r\n border-radius: 14px;\r\n padding: 26px 24px;\r\n transition: transform .28s cubic-bezier(.16,1,.3,1),\r\n box-shadow .28s ease,\r\n border-color .28s ease;\r\n will-change: transform;\r\n}\r\n\/* fioletowa linia u g\u00f3ry \u2014 wje\u017cd\u017ca przy najechaniu *\/\r\n#dla-kogo .card::before {\r\n content: \"\";\r\n position: absolute; top: 0; left: 0; right: 0; height: 3px;\r\n background: linear-gradient(90deg, #8453AC, #142445);\r\n transform: scaleX(0);\r\n transform-origin: left center;\r\n transition: transform .35s cubic-bezier(.16,1,.3,1);\r\n}\r\n#dla-kogo .card:hover {\r\n transform: translateY(-6px);\r\n box-shadow: 0 22px 48px rgba(20,36,69,.13);\r\n border-color: rgba(132,83,172,.28);\r\n}\r\n#dla-kogo .card:hover::before { transform: scaleX(1); }\r\n#dla-kogo .card:hover .ic {\r\n background: #8453AC;\r\n color: #FFFFFF;\r\n transform: translateY(-2px) scale(1.05);\r\n}\r\n#dla-kogo .card h3 {\r\n font-size: 19px; font-weight: 600; line-height: 1.3;\r\n color: #142445; margin: 0 0 10px;\r\n transition: color .25s ease;\r\n}\r\n#dla-kogo .card:hover h3 { color: #8453AC; }\r\n#dla-kogo .card p {\r\n font-size: 14.5px; line-height: 1.6; color: rgba(20,36,69,.7); margin: 0;\r\n}\r\n\r\n\/* ---------- SEKWENCYJNE POJAWIANIE SI\u0118 ---------- *\/\r\n#dla-kogo .card {\r\n opacity: 0;\r\n transform: translateY(20px);\r\n}\r\n#dla-kogo.is-revealed .card {\r\n opacity: 1;\r\n transform: none;\r\n transition: opacity .6s ease, transform .6s cubic-bezier(.16,1,.3,1),\r\n box-shadow .28s ease, border-color .28s ease;\r\n transition-delay: calc(var(--seq, 0) * 90ms);\r\n}\r\n#dla-kogo.is-revealed .card:hover {\r\n transform: translateY(-6px);\r\n transition-delay: 0s;\r\n}\r\n#dla-kogo .card:nth-child(1) { --seq: 0; }\r\n#dla-kogo .card:nth-child(2) { --seq: 1; }\r\n#dla-kogo .card:nth-child(3) { --seq: 2; }\r\n#dla-kogo .card:nth-child(4) { --seq: 3; }\r\n#dla-kogo .card:nth-child(5) { --seq: 4; }\r\n#dla-kogo .card:nth-child(6) { --seq: 5; }\r\n\r\n@media (prefers-reduced-motion: reduce){\r\n #dla-kogo .card { opacity: 1 !important; transform: none !important; transition: none !important; }\r\n #dla-kogo .card::before { transition: none; }\r\n #dla-kogo .card .ic { transition: none; }\r\n}\r\n<\/style>\r\n <div class=\"wrap\">\r\n <div class=\"sec-head center\">\r\n <span class=\"eyebrow\">Dla kogo<\/span>\r\n <h2>Rozliczamy ca\u0142\u0105 bran\u017c\u0119 medyczn\u0105<\/h2>\r\n <p class=\"lead\">Niezale\u017cnie od formy dzia\u0142alno\u015bci i skali \u2014 od pierwszego kontraktu po sie\u0107 klinik.<\/p>\r\n <\/div>\r\n <div class=\"g3\">\r\n <div class=\"card\">\r\n <svg class=\"ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M4 4v5c0 3.3 2.7 6 6 6s6-2.7 6-6V4\"\/><path d=\"M4 4h2M14 4h2\"\/><circle cx=\"18\" cy=\"17\" r=\"3\"\/><path d=\"M10 15v2a6 6 0 0 0 5 5.9\"\/><\/svg>\r\n <h3>Lekarz na kontrakcie B2B<\/h3>\r\n <p>Optymalna forma opodatkowania, sk\u0142adka zdrowotna pod kontrol\u0105 i faktury bez Twojego udzia\u0142u.<\/p>\r\n <\/div>\r\n <div class=\"card\">\r\n <svg class=\"ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 8v4l2.5 2.5\"\/><\/svg>\r\n <h3>Rezydent i dy\u017cury<\/h3>\r\n <p>Etat plus dzia\u0142alno\u015b\u0107 dodatkowa \u2014 rozliczamy oba \u017ar\u00f3d\u0142a sp\u00f3jnie, bez podw\u00f3jnych b\u0142\u0119d\u00f3w.<\/p>\r\n <\/div>\r\n <div class=\"card\">\r\n <svg class=\"ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3v18M3 12h18\"\/><circle cx=\"12\" cy=\"12\" r=\"9\"\/><\/svg>\r\n <h3>Indywidualna praktyka lekarska<\/h3>\r\n <p>KPiR albo rycza\u0142t, kasa fiskalna, RPWDL \u2014 pilnujemy formalno\u015bci w\u0142a\u015bciwych dla praktyki.<\/p>\r\n <\/div>\r\n <div class=\"card\">\r\n <svg class=\"ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 5.5c-1.5-2-4.5-2.6-6.4-1C3.4 6.3 3.6 9.4 5 11.6c1.2 2 3.2 3.6 4.6 5.6.8 1.2.9 2.9 2.4 2.9s1.6-1.7 2.4-2.9c1.4-2 3.4-3.6 4.6-5.6 1.4-2.2 1.6-5.3-.6-7.1-1.9-1.6-4.9-1-6.4 1z\"\/><\/svg>\r\n <h3>Gabinet stomatologiczny<\/h3>\r\n <p>Us\u0142ugi zwolnione i opodatkowane w jednym gabinecie, sprz\u0119t w amortyzacji, personel na li\u015bcie p\u0142ac.<\/p>\r\n <\/div>\r\n <div class=\"card\">\r\n <svg class=\"ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"3\" y=\"8\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M9 8V5a3 3 0 0 1 6 0v3\"\/><path d=\"M12 12v5M9.5 14.5h5\"\/><\/svg>\r\n <h3>Klinika i przychodnia<\/h3>\r\n <p>Pe\u0142ne ksi\u0119gi sp\u00f3\u0142ki, rozliczenia z NFZ i pacjentami prywatnymi, wyp\u0142aty dla wsp\u00f3lnik\u00f3w i raportowanie wynik\u00f3w.<\/p>\r\n <\/div>\r\n <div class=\"card\">\r\n <svg class=\"ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"m12 3 1.9 5.6L20 10l-6.1 1.4L12 17l-1.9-5.6L4 10l6.1-1.4z\"\/><path d=\"M19 15l.9 2.6L22 18l-2.1.9L19 21l-.9-2.1L16 18l2.1-.4z\"\/><\/svg>\r\n <h3>Medycyna estetyczna<\/h3>\r\n <p>Prawid\u0142owa kwalifikacja VAT zabieg\u00f3w leczniczych i estetycznych \u2014 bez ryzyka zaleg\u0142o\u015bci.<\/p>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<script>\r\n(function () {\r\n \"use strict\";\r\n function start() {\r\n var sek = document.getElementById('dla-kogo');\r\n if (!sek || sek.dataset.kpanReveal) return;\r\n sek.dataset.kpanReveal = '1';\r\n var pokaz = function () { sek.classList.add('is-revealed'); };\r\n if (!('IntersectionObserver' in window)) { pokaz(); return; }\r\n var io = new IntersectionObserver(function (wpisy, obs) {\r\n wpisy.forEach(function (w) {\r\n if (w.isIntersecting) { pokaz(); obs.disconnect(); }\r\n });\r\n }, { threshold: 0.15 });\r\n io.observe(sek);\r\n \/* gdyby sekcja by\u0142a ju\u017c w widoku przy starcie *\/\r\n var r = sek.getBoundingClientRect();\r\n if (r.top < window.innerHeight && r.bottom > 0) pokaz();\r\n }\r\n start();\r\n document.addEventListener('DOMContentLoaded', start);\r\n window.addEventListener('load', 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-0fceb66 elementor-widget elementor-widget-html\" data-id=\"0fceb66\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ================= FILM PROMOCYJNY ================= -->\r\n<!-- Zmiana: nadtytu\u0142 \"Zobacz, jak pracujemy\" jako pigu\u0142ka. -->\r\n<!-- Sekcja jest granatowa \u2192 pigu\u0142ka przezroczysta z jasnym -->\r\n<!-- obrysem i bia\u0142ym tekstem (jak badge w hero). -->\r\n<section class=\"sekcja sekcja--granat\" id=\"film\" aria-labelledby=\"t-film\">\r\n<style>\r\n#film .eyebrow {\r\n display: inline-block;\r\n background: rgba(255,255,255,.12);\r\n color: #FFFFFF;\r\n border: 1px solid rgba(255,255,255,.2);\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 18px;\r\n}\r\n@media (max-width: 480px){\r\n #film .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n<\/style>\r\n <div class=\"wrap film__grid\">\r\n <div class=\"film__ramka\">\r\n <!-- PRODUKCJA: podmieni\u0107 na <iframe src=\"https:\/\/www.youtube.com\/embed\/ST0_aiw02FA\" title=\"...\"> z lazy-loadem (facade) -->\r\n <div class=\"media media--16x9 media--ciemny\" style=\"border-radius:0;min-height:0\">\r\n <svg class=\"media__ikona\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" aria-hidden=\"true\"><rect x=\"2\" y=\"5\" width=\"20\" height=\"14\" rx=\"2\"\/><path d=\"m10 9 5 3-5 3z\"\/><\/svg>\r\n <span class=\"media__nazwa\">Film 01 \u00b7 Wideo promocyjne<\/span>\r\n <p class=\"media__opis\">Doradca podatkowy KPAN t\u0142umaczy w 90 sekundach, na czym lekarze trac\u0105 najwi\u0119cej. Uj\u0119cia z gabinetu klienta + rozmowa do kamery.<\/p>\r\n <span class=\"media__spec\">1920\u00d71080 \u00b7 60\u2013120 s \u00b7 napisy PL wypalone \u00b7 YouTube lazy embed<\/span>\r\n <\/div>\r\n <button class=\"film__play\" aria-label=\"Odtw\u00f3rz film o wsp\u00f3\u0142pracy z bran\u017c\u0105 medyczn\u0105\">\r\n <span><svg width=\"26\" height=\"26\" viewBox=\"0 0 24 24\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M8 5v14l11-7z\"\/><\/svg><\/span>\r\n <\/button>\r\n <\/div>\r\n <div>\r\n <span class=\"eyebrow\">Zobacz, jak pracujemy<\/span>\r\n <h2 id=\"t-film\">90 sekund zamiast godziny czytania<\/h2>\r\n <p class=\"lead\">Pokazujemy konkretny przypadek: lekarz na kontrakcie z NFZ, prywatna praktyka po godzinach i dy\u017cury w drugim szpitalu. Trzy \u017ar\u00f3d\u0142a przychodu, jedno rozliczenie, policzone dwa warianty formy dzia\u0142alno\u015bci.<\/p>\r\n <ul class=\"film__lista\">\r\n <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg><span>Co realnie zmienia przej\u015bcie z JDG na sp\u00f3\u0142k\u0119<\/span><\/li>\r\n <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg><span>Kt\u00f3re koszty gabinetu przechodz\u0105, a kt\u00f3re urz\u0105d zakwestionuje<\/span><\/li>\r\n <li><svg width=\"20\" height=\"20\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg><span>Jak wygl\u0105da pierwsze 30 dni wsp\u00f3\u0142pracy<\/span><\/li>\r\n <\/ul>\r\n <div style=\"margin-top:28px\"><a class=\"btn btn--cta\" href=\"#kontakt\">Porozmawiaj z doradc\u0105<\/a><\/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-193efb8 elementor-widget elementor-widget-html\" data-id=\"193efb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ================= US\u0141UGI ================= -->\r\n<!-- Zmiana: nadtytu\u0142 \"Zakres obs\u0142ugi\" jako lawendowa pigu\u0142ka. -->\r\n<!-- Styl lokalny \u2014 nie wp\u0142ywa na inne sekcje. -->\r\n<section class=\"sekcja sekcja--tlo\" id=\"uslugi\" aria-labelledby=\"t-uslugi\">\r\n<style>\r\n#uslugi .eyebrow {\r\n display: inline-block;\r\n background: #D2D9FD;\r\n color: #8453AC;\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n@media (max-width: 480px){\r\n #uslugi .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n<\/style>\r\n <div class=\"wrap\">\r\n <div class=\"naglowek-sekcji\">\r\n <span class=\"eyebrow\">Zakres obs\u0142ugi<\/span>\r\n <h2 id=\"t-uslugi\">Co robimy dla gabinet\u00f3w, klinik i praktyk lekarskich<\/h2>\r\n <p class=\"lead\">Ka\u017cd\u0105 us\u0142ug\u0119 mo\u017cesz wzi\u0105\u0107 osobno. Najwi\u0119cej zyskujesz, gdy ksi\u0119gowo\u015b\u0107, kadry i doradztwo podatkowe prowadzi jeden zesp\u00f3\u0142 \u2014 bo nikt niczego nie t\u0142umaczy od nowa.<\/p>\r\n <\/div>\r\n <div class=\"uslugi\">\r\n <article class=\"usluga\">\r\n <div class=\"usluga__ikona\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M4 4h16v16H4z\"\/><path d=\"M8 9h8M8 13h5\"\/><\/svg><\/div>\r\n <h3>Ksi\u0119gowo\u015b\u0107 podmiotu medycznego<\/h3>\r\n <p>KPiR, rycza\u0142t lub pe\u0142ne ksi\u0119gi handlowe. Ewidencja VAT z podzia\u0142em na \u015bwiadczenia zwolnione i opodatkowane, amortyzacja sprz\u0119tu (RTG, USG, unity), rozliczenie leasing\u00f3w.<\/p>\r\n <a href=\"#kontakt\">Wyce\u0144 ksi\u0119gowo\u015b\u0107 <span aria-hidden=\"true\">\u2192<\/span><\/a>\r\n <\/article>\r\n <article class=\"usluga\">\r\n <div class=\"usluga__ikona\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M3 17 9 11l4 4 8-8\"\/><path d=\"M21 3h-5m5 0v5\"\/><\/svg><\/div>\r\n <h3>Doradztwo podatkowe<\/h3>\r\n <p>Kwalifikacja VAT us\u0142ug medycznych i estetycznych, wyb\u00f3r formy opodatkowania, wnioski o interpretacje indywidualne i WIS, ulgi B+R oraz IP Box dla podmiot\u00f3w wdra\u017caj\u0105cych innowacje.<\/p>\r\n <a href=\"#kontakt\">Um\u00f3w konsultacj\u0119 <span aria-hidden=\"true\">\u2192<\/span><\/a>\r\n <\/article>\r\n <article class=\"usluga\">\r\n <div class=\"usluga__ikona\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><circle cx=\"9\" cy=\"8\" r=\"3.4\"\/><path d=\"M2 20c0-3.6 3.1-5.6 7-5.6s7 2 7 5.6\"\/><path d=\"M17 8h5M19.5 5.5v5\"\/><\/svg><\/div>\r\n <h3>Kadry i p\u0142ace personelu<\/h3>\r\n <p>Rejestratorki, piel\u0119gniarki, technicy, lekarze na kontraktach i umowach. Listy p\u0142ac, akta osobowe, ZUS, urlopy i dy\u017cury \u2014 bez w\u0142asnego dzia\u0142u HR w przychodni.<\/p>\r\n <a href=\"#kontakt\">Sprawd\u017a zakres <span aria-hidden=\"true\">\u2192<\/span><\/a>\r\n <\/article>\r\n <article class=\"usluga\">\r\n <div class=\"usluga__ikona\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3 3 7l9 4 9-4-9-4Z\"\/><path d=\"M3 12l9 4 9-4M3 17l9 4 9-4\"\/><\/svg><\/div>\r\n <h3>Przekszta\u0142cenie JDG w sp\u00f3\u0142k\u0119<\/h3>\r\n <p>Przeprowadzamy przekszta\u0142cenie w trybie art. 551 KSH lub aport zorganizowanej cz\u0119\u015bci przedsi\u0119biorstwa. Najpierw liczymy, czy w Twojej sytuacji to si\u0119 op\u0142aca \u2014 potem dzia\u0142amy.<\/p>\r\n <a href=\"#kontakt\">Policz op\u0142acalno\u015b\u0107 <span aria-hidden=\"true\">\u2192<\/span><\/a>\r\n <\/article>\r\n <article class=\"usluga\">\r\n <div class=\"usluga__ikona\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3 4 7v6c0 4.5 3.4 8.3 8 9 4.6-.7 8-4.5 8-9V7l-8-4Z\"\/><path d=\"m9 12 2 2 4-4\"\/><\/svg><\/div>\r\n <h3>Reprezentacja i kontrole<\/h3>\r\n <p>Wezwanie z urz\u0119du skarbowego, kontrola ZUS, sp\u00f3r o kwalifikacj\u0119 \u015bwiadczenia. Jako pe\u0142nomocnicy przejmujemy korespondencj\u0119 i prowadzimy spraw\u0119 \u2014 tak\u017ce przed s\u0105dem administracyjnym.<\/p>\r\n <a href=\"#kontakt\">Opisz spraw\u0119 <span aria-hidden=\"true\">\u2192<\/span><\/a>\r\n <\/article>\r\n <article class=\"usluga\">\r\n <div class=\"usluga__ikona\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M4 21V8l8-5 8 5v13\"\/><path d=\"M9 21v-6h6v6\"\/><\/svg><\/div>\r\n <h3>Sukcesja i ochrona maj\u0105tku<\/h3>\r\n <p>Praktyka lekarska bez planu sukcesji zatrzymuje si\u0119 z dnia na dzie\u0144. Uk\u0142adamy zapisy w umowie sp\u00f3\u0142ki, struktury holdingowe i fundacje rodzinne dla wi\u0119kszych maj\u0105tk\u00f3w.<\/p>\r\n <a href=\"#kontakt\">Zaplanuj sukcesj\u0119 <span aria-hidden=\"true\">\u2192<\/span><\/a>\r\n <\/article>\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-a8dff08 elementor-widget elementor-widget-html\" data-id=\"a8dff08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- US\u0141UGI \u2014 aran\u017cacja v2 (lista wierszy zamiast siatki 3x2) -->\r\n<!-- -->\r\n<!-- Uk\u0142ad: lewa kolumna = przyklejony nag\u0142\u00f3wek + CTA, -->\r\n<!-- prawa = us\u0142ugi jako wiersze z numerem, ikon\u0105 i strza\u0142k\u0105. -->\r\n<!-- Hover: wiersz pod\u015bwietla si\u0119, fioletowa kraw\u0119d\u017a wje\u017cd\u017ca -->\r\n<!-- z lewej, strza\u0142ka przesuwa si\u0119 w prawo. -->\r\n<!-- W\u0142asne klasy (kpan-u2__*) \u2014 nie koliduj\u0105 z globalnym CSS. -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-u2\" id=\"uslugi\" aria-labelledby=\"t-uslugi\">\r\n<style>\r\n.kpan-u2 *, .kpan-u2 *::before, .kpan-u2 *::after { box-sizing: border-box; margin: 0; padding: 0; }\r\n.kpan-u2 {\r\n font-family: 'Poppins', sans-serif;\r\n background: #F7F8FC;\r\n padding: 92px 24px;\r\n color: #142445;\r\n}\r\n.kpan-u2__inner {\r\n max-width: 1140px; margin: 0 auto;\r\n display: grid; grid-template-columns: .85fr 1.15fr; gap: 64px; align-items: start;\r\n}\r\n\/* ---------- LEWA: nag\u0142\u00f3wek przyklejony ---------- *\/\r\n.kpan-u2__head { position: sticky; top: 100px; }\r\n.kpan-u2__eyebrow {\r\n display: inline-block; background: #D2D9FD; color: #8453AC;\r\n font-size: 12.5px; font-weight: 600; letter-spacing: .08em; text-transform: uppercase;\r\n line-height: 1.3; padding: 9px 20px; border-radius: 100px; margin-bottom: 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n.kpan-u2__h2 {\r\n font-size: clamp(26px, 3.2vw, 38px); font-weight: 700; line-height: 1.16;\r\n letter-spacing: -.02em; margin-bottom: 16px;\r\n}\r\n.kpan-u2__lead {\r\n font-size: 16.5px; font-weight: 300; line-height: 1.66;\r\n color: rgba(20,36,69,.74); margin-bottom: 28px;\r\n}\r\n.kpan-u2__cta {\r\n display: inline-flex; align-items: center; gap: 10px;\r\n background: #8453AC; color: #FFFFFF;\r\n font-size: 15.5px; font-weight: 600; line-height: 1; text-decoration: none;\r\n padding: 15px 28px; border-radius: 999px;\r\n box-shadow: 0 8px 22px rgba(132,83,172,.3);\r\n transition: transform .18s ease, box-shadow .18s ease;\r\n}\r\n.kpan-u2__cta:hover { transform: translateY(-2px); box-shadow: 0 12px 30px rgba(132,83,172,.42); color: #FFFFFF; }\r\n.kpan-u2__cta svg { width: 16px; height: 16px; stroke: currentColor; stroke-width: 2.5; fill: none; }\r\n\r\n\/* ---------- PRAWA: lista us\u0142ug ---------- *\/\r\n.kpan-u2__lista { display: flex; flex-direction: column; }\r\n.kpan-u2__item {\r\n position: relative;\r\n display: grid; grid-template-columns: 44px 1fr 24px;\r\n gap: 18px; align-items: start;\r\n padding: 26px 22px;\r\n border-bottom: 1px solid rgba(20,36,69,.1);\r\n border-radius: 14px;\r\n text-decoration: none; color: inherit;\r\n transition: background .25s ease, transform .25s cubic-bezier(.16,1,.3,1);\r\n}\r\n.kpan-u2__item:first-child { border-top: 1px solid rgba(20,36,69,.1); }\r\n\/* fioletowa kraw\u0119d\u017a wje\u017cd\u017caj\u0105ca z lewej *\/\r\n.kpan-u2__item::before {\r\n content: \"\"; position: absolute; left: 0; top: 10%; bottom: 10%;\r\n width: 3px; border-radius: 3px; background: #8453AC;\r\n transform: scaleY(0); transform-origin: center;\r\n transition: transform .3s cubic-bezier(.16,1,.3,1);\r\n}\r\n.kpan-u2__item:hover {\r\n background: #FFFFFF;\r\n transform: translateX(6px);\r\n box-shadow: 0 14px 38px rgba(20,36,69,.08);\r\n}\r\n.kpan-u2__item:hover::before { transform: scaleY(1); }\r\n\r\n.kpan-u2__ikona {\r\n width: 44px; height: 44px; border-radius: 12px;\r\n background: #E8EAFB; color: #8453AC;\r\n display: flex; align-items: center; justify-content: center;\r\n transition: background .25s ease, color .25s ease, transform .25s ease;\r\n}\r\n.kpan-u2__ikona svg { width: 22px; height: 22px; stroke: currentColor; stroke-width: 1.7; fill: none; }\r\n.kpan-u2__item:hover .kpan-u2__ikona {\r\n background: #8453AC; color: #FFFFFF; transform: scale(1.06);\r\n}\r\n.kpan-u2__tytul {\r\n font-size: 18px; font-weight: 600; line-height: 1.3; color: #142445;\r\n margin-bottom: 7px; transition: color .25s ease;\r\n}\r\n.kpan-u2__item:hover .kpan-u2__tytul { color: #8453AC; }\r\n.kpan-u2__opis { font-size: 14.5px; line-height: 1.62; color: rgba(20,36,69,.7); margin: 0; }\r\n.kpan-u2__akcja {\r\n display: inline-block; margin-top: 10px;\r\n font-size: 13.5px; font-weight: 600; color: #8453AC;\r\n}\r\n.kpan-u2__strzalka {\r\n width: 24px; height: 24px; align-self: center;\r\n color: rgba(20,36,69,.3);\r\n transition: transform .25s cubic-bezier(.16,1,.3,1), color .25s ease;\r\n}\r\n.kpan-u2__strzalka svg { width: 24px; height: 24px; stroke: currentColor; stroke-width: 2; fill: none; }\r\n.kpan-u2__item:hover .kpan-u2__strzalka { transform: translateX(5px); color: #8453AC; }\r\n\r\n\/* ---------- POJAWIANIE SI\u0118 PRZY PRZEWIJANIU ---------- *\/\r\n.kpan-u2__item { opacity: 0; transform: translateY(16px); }\r\n.kpan-u2.is-revealed .kpan-u2__item {\r\n opacity: 1; transform: none;\r\n transition: opacity .5s ease, transform .5s cubic-bezier(.16,1,.3,1),\r\n background .25s ease, box-shadow .25s ease;\r\n transition-delay: calc(var(--seq, 0) * 70ms);\r\n}\r\n.kpan-u2.is-revealed .kpan-u2__item:hover { transform: translateX(6px); transition-delay: 0s; }\r\n.kpan-u2__item:nth-child(1) { --seq: 0; }\r\n.kpan-u2__item:nth-child(2) { --seq: 1; }\r\n.kpan-u2__item:nth-child(3) { --seq: 2; }\r\n.kpan-u2__item:nth-child(4) { --seq: 3; }\r\n.kpan-u2__item:nth-child(5) { --seq: 4; }\r\n.kpan-u2__item:nth-child(6) { --seq: 5; }\r\n\r\n\/* ---------- RESPONSYWNO\u015a\u0106 ---------- *\/\r\n@media (max-width: 900px) {\r\n .kpan-u2__inner { grid-template-columns: 1fr; gap: 40px; }\r\n .kpan-u2__head { position: static; }\r\n}\r\n@media (max-width: 560px) {\r\n .kpan-u2 { padding: 68px 16px; }\r\n .kpan-u2__item { grid-template-columns: 38px 1fr; padding: 22px 14px; gap: 14px; }\r\n .kpan-u2__strzalka { display: none; }\r\n .kpan-u2__ikona { width: 38px; height: 38px; border-radius: 10px; }\r\n .kpan-u2__ikona svg { width: 19px; height: 19px; }\r\n .kpan-u2__tytul { font-size: 16.5px; }\r\n .kpan-u2__eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n .kpan-u2__cta { width: 100%; justify-content: center; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n .kpan-u2__item { opacity: 1 !important; transform: none !important; transition: none !important; }\r\n .kpan-u2__ikona, .kpan-u2__strzalka, .kpan-u2__cta { transition: none; }\r\n}\r\n<\/style>\r\n<div class=\"kpan-u2__inner\">\r\n\r\n <!-- ===== LEWA: nag\u0142\u00f3wek ===== -->\r\n <div class=\"kpan-u2__head\">\r\n <span class=\"kpan-u2__eyebrow\">Zakres obs\u0142ugi<\/span>\r\n <h2 class=\"kpan-u2__h2\" id=\"t-uslugi\">Co robimy dla gabinet\u00f3w, klinik i praktyk lekarskich<\/h2>\r\n <p class=\"kpan-u2__lead\">\r\n Ka\u017cd\u0105 us\u0142ug\u0119 mo\u017cesz wzi\u0105\u0107 osobno. Najwi\u0119cej zyskujesz, gdy ksi\u0119gowo\u015b\u0107, kadry\r\n i doradztwo podatkowe prowadzi jeden zesp\u00f3\u0142 \u2014 bo nikt niczego nie t\u0142umaczy od nowa.\r\n <\/p>\r\n <a class=\"kpan-u2__cta\" href=\"#kontakt\">\r\n 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\r\n <!-- ===== PRAWA: lista us\u0142ug ===== -->\r\n <div class=\"kpan-u2__lista\">\r\n\r\n <a class=\"kpan-u2__item\" href=\"#kontakt\">\r\n <span class=\"kpan-u2__ikona\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M4 4h16v16H4z\"\/><path d=\"M8 9h8M8 13h5\"\/><\/svg>\r\n <\/span>\r\n <div>\r\n <div class=\"kpan-u2__tytul\">Ksi\u0119gowo\u015b\u0107 podmiotu medycznego<\/div>\r\n <p class=\"kpan-u2__opis\">KPiR, rycza\u0142t lub pe\u0142ne ksi\u0119gi handlowe. Ewidencja VAT z podzia\u0142em na \u015bwiadczenia zwolnione i opodatkowane, amortyzacja sprz\u0119tu (RTG, USG, unity), rozliczenie leasing\u00f3w.<\/p>\r\n <span class=\"kpan-u2__akcja\">Wyce\u0144 ksi\u0119gowo\u015b\u0107<\/span>\r\n <\/div>\r\n <span class=\"kpan-u2__strzalka\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n <\/span>\r\n <\/a>\r\n\r\n <a class=\"kpan-u2__item\" href=\"#kontakt\">\r\n <span class=\"kpan-u2__ikona\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M3 17 9 11l4 4 8-8\"\/><path d=\"M21 3h-5m5 0v5\"\/><\/svg>\r\n <\/span>\r\n <div>\r\n <div class=\"kpan-u2__tytul\">Doradztwo podatkowe<\/div>\r\n <p class=\"kpan-u2__opis\">Kwalifikacja VAT us\u0142ug medycznych i estetycznych, wyb\u00f3r formy opodatkowania, wnioski o interpretacje indywidualne i WIS, ulgi B+R oraz IP Box dla podmiot\u00f3w wdra\u017caj\u0105cych innowacje.<\/p>\r\n <span class=\"kpan-u2__akcja\">Um\u00f3w konsultacj\u0119<\/span>\r\n <\/div>\r\n <span class=\"kpan-u2__strzalka\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n <\/span>\r\n <\/a>\r\n\r\n <a class=\"kpan-u2__item\" href=\"#kontakt\">\r\n <span class=\"kpan-u2__ikona\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><circle cx=\"9\" cy=\"8\" r=\"3.4\"\/><path d=\"M2 20c0-3.6 3.1-5.6 7-5.6s7 2 7 5.6\"\/><path d=\"M17 8h5M19.5 5.5v5\"\/><\/svg>\r\n <\/span>\r\n <div>\r\n <div class=\"kpan-u2__tytul\">Kadry i p\u0142ace personelu<\/div>\r\n <p class=\"kpan-u2__opis\">Rejestratorki, piel\u0119gniarki, technicy, lekarze na kontraktach i umowach. Listy p\u0142ac, akta osobowe, ZUS, urlopy i dy\u017cury \u2014 bez w\u0142asnego dzia\u0142u HR w przychodni.<\/p>\r\n <span class=\"kpan-u2__akcja\">Sprawd\u017a zakres<\/span>\r\n <\/div>\r\n <span class=\"kpan-u2__strzalka\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n <\/span>\r\n <\/a>\r\n\r\n <a class=\"kpan-u2__item\" href=\"#kontakt\">\r\n <span class=\"kpan-u2__ikona\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3 3 7l9 4 9-4-9-4Z\"\/><path d=\"M3 12l9 4 9-4M3 17l9 4 9-4\"\/><\/svg>\r\n <\/span>\r\n <div>\r\n <div class=\"kpan-u2__tytul\">Przekszta\u0142cenie JDG w sp\u00f3\u0142k\u0119<\/div>\r\n <p class=\"kpan-u2__opis\">Przeprowadzamy przekszta\u0142cenie w trybie art. 551 KSH lub aport zorganizowanej cz\u0119\u015bci przedsi\u0119biorstwa. Najpierw liczymy, czy w Twojej sytuacji to si\u0119 op\u0142aca \u2014 potem dzia\u0142amy.<\/p>\r\n <span class=\"kpan-u2__akcja\">Policz op\u0142acalno\u015b\u0107<\/span>\r\n <\/div>\r\n <span class=\"kpan-u2__strzalka\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n <\/span>\r\n <\/a>\r\n\r\n <a class=\"kpan-u2__item\" href=\"#kontakt\">\r\n <span class=\"kpan-u2__ikona\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M12 3 4 7v6c0 4.5 3.4 8.3 8 9 4.6-.7 8-4.5 8-9V7l-8-4Z\"\/><path d=\"m9 12 2 2 4-4\"\/><\/svg>\r\n <\/span>\r\n <div>\r\n <div class=\"kpan-u2__tytul\">Reprezentacja i kontrole<\/div>\r\n <p class=\"kpan-u2__opis\">Wezwanie z urz\u0119du skarbowego, kontrola ZUS, sp\u00f3r o kwalifikacj\u0119 \u015bwiadczenia. Jako pe\u0142nomocnicy przejmujemy korespondencj\u0119 i prowadzimy spraw\u0119 \u2014 tak\u017ce przed s\u0105dem administracyjnym.<\/p>\r\n <span class=\"kpan-u2__akcja\">Opisz spraw\u0119<\/span>\r\n <\/div>\r\n <span class=\"kpan-u2__strzalka\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n <\/span>\r\n <\/a>\r\n\r\n <a class=\"kpan-u2__item\" href=\"#kontakt\">\r\n <span class=\"kpan-u2__ikona\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M4 21V8l8-5 8 5v13\"\/><path d=\"M9 21v-6h6v6\"\/><\/svg>\r\n <\/span>\r\n <div>\r\n <div class=\"kpan-u2__tytul\">Sukcesja i ochrona maj\u0105tku<\/div>\r\n <p class=\"kpan-u2__opis\">Praktyka lekarska bez planu sukcesji zatrzymuje si\u0119 z dnia na dzie\u0144. Uk\u0142adamy zapisy w umowie sp\u00f3\u0142ki, struktury holdingowe i fundacje rodzinne dla wi\u0119kszych maj\u0105tk\u00f3w.<\/p>\r\n <span class=\"kpan-u2__akcja\">Zaplanuj sukcesj\u0119<\/span>\r\n <\/div>\r\n <span class=\"kpan-u2__strzalka\">\r\n <svg viewBox=\"0 0 24 24\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg>\r\n <\/span>\r\n <\/a>\r\n\r\n <\/div>\r\n<\/div>\r\n<script>\r\n(function () {\r\n \"use strict\";\r\n function start() {\r\n var sek = document.querySelector('.kpan-u2');\r\n if (!sek || sek.dataset.kpanU2) return;\r\n sek.dataset.kpanU2 = '1';\r\n var pokaz = function () { sek.classList.add('is-revealed'); };\r\n if (!('IntersectionObserver' in window)) { pokaz(); return; }\r\n var io = new IntersectionObserver(function (w, obs) {\r\n w.forEach(function (x) { if (x.isIntersecting) { pokaz(); obs.disconnect(); } });\r\n }, { threshold: 0.12 });\r\n io.observe(sek);\r\n var r = sek.getBoundingClientRect();\r\n if (r.top < window.innerHeight && r.bottom > 0) pokaz();\r\n }\r\n start();\r\n document.addEventListener('DOMContentLoaded', start);\r\n window.addEventListener('load', 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-a4d145b elementor-widget elementor-widget-html\" data-id=\"a4d145b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\n<style>\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Poppins:wght@400;500;600;700;800&display=swap');\n.kpan-book,.kpan-book *{box-sizing:border-box;font-family:'Poppins',sans-serif;}\n.kpan-book{--navy:#142445;--purple:#8453ac;--lav:#d2d9fd;--white:#fff;width:100%;margin:0;background:var(--white);scroll-margin-top:80px;}\n.kpan-book h2,.kpan-book p,.kpan-book span{margin:0;}\n.kpan-book .kpan-wrap{max-width:980px;margin:0 auto;padding:clamp(64px,8vw,108px) clamp(20px,5vw,40px);}\n.kpan-book .kpan-head{text-align:center;max-width:640px;margin:0 auto 40px;}\n.kpan-book .kpan-eyebrow{display:inline-block;background:rgba(132,83,172,.1);color:var(--purple);\n font-size:13px;font-weight:600;letter-spacing:.14em;text-transform:uppercase;padding:7px 16px;border-radius:999px;}\n.kpan-book h2{color:var(--navy);font-size:clamp(27px,4.4vw,44px);font-weight:700;line-height:1.14;letter-spacing:-.02em;margin-top:16px;}\n.kpan-book .kpan-sub{color:rgba(20,36,69,.66);font-size:clamp(16px,1.9vw,18px);line-height:1.6;margin-top:14px;}\n\/* \ud83d\udd01 ZMIE\u0143: w \u015brodku #kpan-kalendarz-embed wstaw sw\u00f3j kod kalendarza (Calendly \/ Booking itp.). Placeholder usu\u0144. *\/\n.kpan-book #kpan-kalendarz-embed{min-height:560px;border-radius:22px;background:var(--lav);\n display:flex;align-items:center;justify-content:center;border:2px dashed rgba(132,83,172,.4);}\n.kpan-book .kpan-ph{text-align:center;color:rgba(20,36,69,.6);font-size:15px;line-height:1.7;padding:30px;max-width:460px;}\n.kpan-book .kpan-ph b{display:block;color:var(--navy);font-size:18px;margin-bottom:10px;}\n.kpan-book .kpan-reassure{display:flex;flex-wrap:wrap;justify-content:center;gap:14px 28px;margin-top:28px;}\n.kpan-book .kpan-r{display:flex;align-items:center;gap:9px;color:rgba(20,36,69,.7);font-size:14px;font-weight:500;}\n.kpan-book .kpan-r svg{color:var(--purple);flex:none;}\n<\/style>\n<style>\n.calendesk-frame{\n width:100% !important;\n min-width:100% !important;\n height:750px !important;\n border:none !important;\n display:block !important;\n}\n\n.kpan-kalendarz-embed{\n width:100% !important;\n max-width:none !important;\n padding:0 !important;\n}\n\n.kpan-wrap{\n max-width:1600px !important;\n}\n<\/style>\n<section class=\"kpan-book\" id=\"kpan-rezerwacja\">\n <div class=\"kpan-wrap\">\n <div class=\"kpan-head\">\n <span class=\"kpan-eyebrow\">Rezerwacja terminu<\/span>\n <h2>Wybierz termin i zarezerwuj konsultacj\u0119<\/h2>\n <p class=\"kpan-sub\">Zaznacz dogodny dzie\u0144 i godzin\u0119 poni\u017cej. P\u0142atno\u015b\u0107 online potwierdza rezerwacj\u0119, a my przygotujemy si\u0119 do rozmowy.<\/p>\n <\/div>\n\n <!-- \u25bc\u25bc\u25bc TUTAJ WSTAW KOD KALENDARZA \u25bc\u25bc\u25bc -->\n<iframe\n class=\"calendesk-frame\"\n src=\"https:\/\/ebffnibmbf.calendesk.net\/\"\n title=\"Rezerwacja konsultacji\"\n frameborder=\"0\"\n scrolling=\"no\">\n<\/iframe>\n <!-- \u25b2\u25b2\u25b2 KONIEC MIEJSCA NA KALENDARZ \u25b2\u25b2\u25b2 -->\n\n <div class=\"kpan-reassure\">\n <span class=\"kpan-r\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M12 2L3 6v6c0 5 3.5 8.5 9 10 5.5-1.5 9-5 9-10V6z\"\/><\/svg>Bezpieczna p\u0142atno\u015b\u0107 online<\/span>\n <span class=\"kpan-r\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H7a2 2 0 0 0-2 2v14a2 2 0 0 0 2 2h10a2 2 0 0 0 2-2V8z\"\/><path d=\"M14 3v5h5\"\/><\/svg>Faktura VAT \u2022 koszt firmowy<\/span>\n <span class=\"kpan-r\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><circle cx=\"12\" cy=\"12\" r=\"9\"\/><path d=\"M12 7v5l3 2\"\/><\/svg>Termin zwykle w 24\u201348 h<\/span>\n <\/div>\n <\/div>\n<\/section>\n<!-- ===== KONIEC SEKCJI 12 ===== -->\n\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e6f8a5d elementor-widget elementor-widget-html\" data-id=\"e6f8a5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ================= WYZWANIA (akordeon) ================= -->\r\n<!-- Zmiany: nadtytu\u0142 jako lawendowa pigu\u0142ka + realne zdj\u0119cie -->\r\n<!-- w miejsce placeholdera. -->\r\n<section class=\"sekcja\" id=\"wyzwania-akordeon\" aria-labelledby=\"t-wyzwania\">\r\n<style>\r\n\/* nadtytu\u0142 jako pigu\u0142ka *\/\r\n#wyzwania-akordeon .eyebrow {\r\n display: inline-block;\r\n background: #D2D9FD;\r\n color: #8453AC;\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n\/* zdj\u0119cie w kolumnie bocznej *\/\r\n#wyzwania-akordeon .wiedza__foto {\r\n position: relative;\r\n border-radius: 14px;\r\n overflow: hidden;\r\n background: #D2D9FD;\r\n box-shadow: 0 18px 44px rgba(20,36,69,.14);\r\n margin: 0;\r\n}\r\n#wyzwania-akordeon .wiedza__foto img {\r\n display: block;\r\n width: 100%;\r\n height: 100%;\r\n aspect-ratio: 4 \/ 3;\r\n object-fit: cover;\r\n border-radius: 0 !important;\r\n transition: transform .5s ease;\r\n}\r\n#wyzwania-akordeon .wiedza__foto:hover img { transform: scale(1.04); }\r\n@media (max-width: 480px){\r\n #wyzwania-akordeon .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n@media (prefers-reduced-motion: reduce){\r\n #wyzwania-akordeon .wiedza__foto img { transition: none; }\r\n #wyzwania-akordeon .wiedza__foto:hover img { transform: none; }\r\n}\r\n<\/style>\r\n <div class=\"wrap wiedza__grid\">\r\n <div class=\"wiedza__bok\">\r\n <span class=\"eyebrow\">Wyzwania podatkowo-ksi\u0119gowe<\/span>\r\n <h2 id=\"t-wyzwania\">Siedem miejsc, w kt\u00f3rych podmiot medyczny traci najwi\u0119cej<\/h2>\r\n <p class=\"lead\" style=\"margin-bottom:24px\">Bran\u017ca medyczna dzia\u0142a pod \u015bcis\u0142ym nadzorem regulacyjnym \u2014 od prawa farmaceutycznego i ustawy o wyrobach medycznych po RODO i prawo pracy. Podatki s\u0105 w tym cz\u0119sto ostatni\u0105 rzecz\u0105, na kt\u00f3r\u0105 starcza czasu.<\/p>\r\n <!-- ZDJ\u0118CIE -->\r\n <figure class=\"wiedza__foto\">\r\n <img loading=\"lazy\" decoding=\"async\" src=\"http:\/\/biurorachunkowewarszawa.com\/wp-content\/uploads\/2026\/08\/lekarka.jpg\"\r\n alt=\"Lekarka w gabinecie \u2014 klientka Kancelarii Podatkowej Andrzej Nowak\"\r\n width=\"1200\" height=\"900\" loading=\"lazy\">\r\n <\/figure>\r\n <\/div>\r\n <div class=\"akordeon\">\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\">\r\n <span class=\"ak__num\">01<\/span>\r\n <span class=\"ak__tytul\">Kwalifikacja us\u0142ug medycznych na gruncie VAT<\/span>\r\n <svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg>\r\n <\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\">\r\n <p>Najwi\u0119ksze ryzyko to nie b\u0142\u0105d w ksi\u0119gowaniu, tylko b\u0142\u0119dna kwalifikacja \u015bwiadczenia. Zwolnienie obejmuje us\u0142ugi opieki zdrowotnej s\u0142u\u017c\u0105ce profilaktyce, zachowaniu, ratowaniu, przywracaniu i poprawie zdrowia \u2014 wykonywane przez uprawnione podmioty.<\/p>\r\n <ul>\r\n <li><strong>Medycyna estetyczna<\/strong> \u2014 o stawce decyduje cel zabiegu. Wskazanie lecznicze oznacza zwolnienie, cel wy\u0142\u0105cznie estetyczny \u2014 23% VAT.<\/li>\r\n <li><strong>Telemedycyna<\/strong> \u2014 konsultacja zdalna bywa traktowana inaczej ni\u017c wizyta w gabinecie, zw\u0142aszcza przy us\u0142ugach abonamentowych.<\/li>\r\n <li><strong>Us\u0142ugi oko\u0142omedyczne<\/strong> \u2014 orzeczenia, badania na potrzeby pracodawcy, opinie i szkolenia cz\u0119sto wypadaj\u0105 poza zwolnienie.<\/li>\r\n <\/ul>\r\n <span class=\"podstawa\">Podstawa: art. 43 ust. 1 pkt 18\u201319 ustawy o VAT<\/span>\r\n <\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\">\r\n <span class=\"ak__num\">02<\/span>\r\n <span class=\"ak__tytul\">Wyb\u00f3r formy prowadzenia dzia\u0142alno\u015bci<\/span>\r\n <svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg>\r\n <\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\">\r\n <p>Forma prawna decyduje o poziomie opodatkowania i o tym, czym odpowiadasz za zobowi\u0105zania praktyki. Przy rosn\u0105cych dochodach i zatrudnieniu personelu sp\u00f3\u0142ka z ograniczon\u0105 odpowiedzialno\u015bci\u0105 pozwala oddzieli\u0107 maj\u0105tek prywatny od ryzyka zawodowego i elastyczniej planowa\u0107 wyp\u0142aty.<\/p>\r\n <ul>\r\n <li>Przej\u015bcie JDG \u2192 sp. z o.o. w trybie kodeksowym (art. 551 KSH) zachowuje ci\u0105g\u0142o\u015b\u0107 um\u00f3w, w tym kontraktu z NFZ.<\/li>\r\n <li>Alternatyw\u0105 bywa aport zorganizowanej cz\u0119\u015bci przedsi\u0119biorstwa \u2014 neutralny podatkowo przy spe\u0142nieniu warunk\u00f3w.<\/li>\r\n <li>Decyzj\u0119 poprzedza kalkulacja obu wariant\u00f3w na Twoich liczbach, nie na \u015bredniej rynkowej.<\/li>\r\n <\/ul>\r\n <\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\">\r\n <span class=\"ak__num\">03<\/span>\r\n <span class=\"ak__tytul\">Koszty uzyskania przychodu w gabinecie<\/span>\r\n <svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg>\r\n <\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\">\r\n <p>Najwi\u0119cej spor\u00f3w dotyczy wydatk\u00f3w o charakterze mieszanym \u2014 cz\u0119\u015bciowo zawodowym, cz\u0119\u015bciowo prywatnym.<\/p>\r\n <ul>\r\n <li><strong>Bezpieczne:<\/strong> najem gabinetu i op\u0142aty eksploatacyjne, amortyzacja sprz\u0119tu (RTG, USG, unity, fotele), \u015brodki ochrony i dezynfekcji, szkolenia specjalistyczne i literatura fachowa, licencje na oprogramowanie medyczne, OC zawodowe, leasing auta na wizyty domowe.<\/li>\r\n <li><strong>Ryzykowne:<\/strong> wydatki reprezentacyjne \u2014 luksusowe wyposa\u017cenie poczekalni, us\u0142ugi wellness, zabiegi dla personelu. Bez solidnego uzasadnienia organ je zakwestionuje.<\/li>\r\n <\/ul>\r\n <\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\">\r\n <span class=\"ak__num\">04<\/span>\r\n <span class=\"ak__tytul\">Ewidencja przychod\u00f3w i obowi\u0105zki dokumentacyjne<\/span>\r\n <svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg>\r\n <\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\">\r\n <p>Podmiot leczniczy prowadzi r\u00f3wnolegle dwie dokumentacje: podatkow\u0105 i medyczn\u0105. Kasa fiskalna, ewidencja VAT, JPK i dokumentacja pacjenta musz\u0105 si\u0119 spina\u0107, a nie \u017cy\u0107 osobno.<\/p>\r\n <ul>\r\n <li>Integracja systemu gabinetowego z ksi\u0119gowo\u015bci\u0105 ogranicza r\u0119czne przepisywanie i b\u0142\u0119dy w raportach.<\/li>\r\n <li>Rozliczenia wymagaj\u0105 zgodno\u015bci z e-recept\u0105, e-rejestracj\u0105 i platform\u0105 P1.<\/li>\r\n <li>Archiwizacja dokumentacji medycznej to jednocze\u015bnie obowi\u0105zek RODO i dow\u00f3d w ewentualnym sporze podatkowym.<\/li>\r\n <\/ul>\r\n <\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\">\r\n <span class=\"ak__num\">05<\/span>\r\n <span class=\"ak__tytul\">Wyp\u0142aty ze sp\u00f3\u0142ki i rozliczenia z w\u0142a\u015bcicielami<\/span>\r\n <svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg>\r\n <\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\">\r\n <p>W sp\u00f3\u0142ce pieni\u0105dze nie s\u0105 \u201eTwoje od razu\u201d. Ka\u017cda droga wyp\u0142aty \u2014 wynagrodzenie, umowa najmu sprz\u0119tu lub lokalu, umowa o \u015bwiadczenie us\u0142ug, dywidenda \u2014 ma inne zasady opodatkowania i inne wymogi formalne.<\/p>\r\n <ul>\r\n <li>Brak sp\u00f3jnej strategii oznacza nadmierne obci\u0105\u017cenie, a przy braku dokument\u00f3w \u2014 zakwestionowanie rozliczenia przez urz\u0105d.<\/li>\r\n <li>Przy najmie sprz\u0119tu w\u0142asnego sp\u00f3\u0142ce konieczne s\u0105 stawki rynkowe i umowa na pi\u015bmie.<\/li>\r\n <\/ul>\r\n <\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\">\r\n <span class=\"ak__num\">06<\/span>\r\n <span class=\"ak__tytul\">Brak planowania sukcesyjnego<\/span>\r\n <svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg>\r\n <\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\">\r\n <p>Jednoosobowa praktyka lekarska bez planu sukcesji zatrzymuje si\u0119 w dniu, w kt\u00f3rym w\u0142a\u015bciciel przestaje pracowa\u0107 \u2014 z pacjentami, personelem i zobowi\u0105zaniami w tle.<\/p>\r\n <ul>\r\n <li>Przekszta\u0142cenie w sp\u00f3\u0142k\u0119 kapita\u0142ow\u0105 pozwala p\u0142ynnie przekaza\u0107 zarz\u0105dzanie i rozdzieli\u0107 maj\u0105tek prywatny od firmowego.<\/li>\r\n <li>Narz\u0119dzia uzupe\u0142niaj\u0105ce: zapisy sukcesyjne w umowie sp\u00f3\u0142ki, testament z zapisem udzia\u0142\u00f3w, fundacja rodzinna przy wi\u0119kszych maj\u0105tkach.<\/li>\r\n <\/ul>\r\n <\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\">\r\n <span class=\"ak__num\">07<\/span>\r\n <span class=\"ak__tytul\">Zmiany w przepisach, za kt\u00f3rymi nie da si\u0119 nad\u0105\u017cy\u0107<\/span>\r\n <svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg>\r\n <\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\">\r\n <p>Praktyka lekarska \u017cyje pacjentami, nie nowelizacjami. Skutkiem s\u0105 b\u0142\u0119dy w rozliczeniach, op\u00f3\u017anienia i sankcje karno-skarbowe \u2014 najcz\u0119\u015bciej wykrywane po latach, gdy koszt korekty jest ju\u017c wysoki.<\/p>\r\n <ul>\r\n <li>Monitorujemy zmiany w VAT, CIT, JPK i sk\u0142adce zdrowotnej pod k\u0105tem podmiot\u00f3w medycznych.<\/li>\r\n <li>O zmianie, kt\u00f3ra dotyczy Twojej dzia\u0142alno\u015bci, informujemy razem z gotowym planem wdro\u017cenia \u2014 nie samym linkiem do ustawy.<\/li>\r\n <\/ul>\r\n <\/div><\/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-8d9e910 elementor-widget elementor-widget-html\" data-id=\"8d9e910\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ================= TABELA: WYP\u0141ATY ZE SP\u00d3\u0141KI ================= -->\r\n<!-- Zmiana: nadtytu\u0142 \"Konkret zamiast obietnic\" jako lawendowa -->\r\n<!-- pigu\u0142ka. Styl lokalny \u2014 nie wp\u0142ywa na inne sekcje. -->\r\n<section class=\"sekcja sekcja--tlo\" id=\"wyplaty\" aria-labelledby=\"t-wyplaty\">\r\n<style>\r\n#wyplaty .eyebrow {\r\n display: inline-block;\r\n background: #D2D9FD;\r\n color: #8453AC;\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n@media (max-width: 480px){\r\n #wyplaty .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n<\/style>\r\n <div class=\"wrap\">\r\n <div class=\"naglowek-sekcji\">\r\n <span class=\"eyebrow\">Konkret zamiast obietnic<\/span>\r\n <h2 id=\"t-wyplaty\">Jak wyp\u0142aci\u0107 pieni\u0105dze ze sp\u00f3\u0142ki medycznej i ile to kosztuje<\/h2>\r\n <p class=\"lead\">Sama dywidenda oznacza CIT, a potem PIT \u2014 \u0142\u0105cznie oko\u0142o 34% efektywnego obci\u0105\u017cenia. Poni\u017cej najcz\u0119stsze warianty, kt\u00f3re por\u00f3wnujemy podczas konsultacji.<\/p>\r\n <\/div>\r\n <div class=\"tabela-scroll\">\r\n <table class=\"dane\">\r\n <caption class=\"skip\">Por\u00f3wnanie form wyp\u0142aty \u015brodk\u00f3w ze sp\u00f3\u0142ki medycznej<\/caption>\r\n <thead>\r\n <tr><th scope=\"col\">Forma wyp\u0142aty<\/th><th scope=\"col\">Opodatkowanie<\/th><th scope=\"col\">Na co uwa\u017ca\u0107<\/th><\/tr>\r\n <\/thead>\r\n <tbody>\r\n <tr>\r\n <td>Wynagrodzenie cz\u0142onka zarz\u0105du z powo\u0142ania<\/td>\r\n <td class=\"tag-vat\">PIT 12% \/ 32%<\/td>\r\n <td>Bez sk\u0142adek ZUS. Wymaga uchwa\u0142y o powo\u0142aniu i uchwalonego wynagrodzenia.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td>Umowa zlecenia \/ o dzie\u0142o<\/td>\r\n <td class=\"tag-vat\">PIT + ZUS (cz\u0119\u015bciowy)<\/td>\r\n <td>Pole do optymalizacji sk\u0142adkowej, ale zakres umowy musi odpowiada\u0107 faktycznym czynno\u015bciom.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td>Najem sprz\u0119tu lub gabinetu sp\u00f3\u0142ce<\/td>\r\n <td class=\"tag-vat\">rycza\u0142t 8,5%<\/td>\r\n <td>Konieczne stawki rynkowe i umowa na pi\u015bmie \u2014 to pierwsze, co sprawdza urz\u0105d.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td>Dywidenda<\/td>\r\n <td class=\"tag-vat\">19% CIT + 19% PIT<\/td>\r\n <td>Wyp\u0142ata z zysku po zatwierdzeniu sprawozdania, wymaga uchwa\u0142y wsp\u00f3lnik\u00f3w.<\/td>\r\n <\/tr>\r\n <tr>\r\n <td>CIT esto\u0144ski (reinwestycja zysku)<\/td>\r\n <td class=\"tag-vat\">podatek przy wyp\u0142acie<\/td>\r\n <td>Rozwi\u0105zanie dla sp\u00f3\u0142ek inwestuj\u0105cych w sprz\u0119t i rozw\u00f3j. Op\u0142acalno\u015b\u0107 liczymy indywidualnie.<\/td>\r\n <\/tr>\r\n <\/tbody>\r\n <\/table>\r\n <\/div>\r\n <p class=\"uwaga\"><strong>To materia\u0142 informacyjny, nie rekomendacja podatkowa.<\/strong> Efektywne obci\u0105\u017cenie zale\u017cy od struktury przychod\u00f3w, skali dzia\u0142alno\u015bci i plan\u00f3w inwestycyjnych. Ka\u017cdy wariant przed wdro\u017ceniem weryfikuje licencjonowany doradca podatkowy KPAN. Stan prawny: sierpie\u0144 2026.<\/p>\r\n <\/div>\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6a94530 elementor-widget elementor-widget-html\" data-id=\"6a94530\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ================= CHECKLISTA INTERAKTYWNA ================= -->\r\n<!-- Zmiana: nadtytu\u0142 \"Sprawd\u017a si\u0119 w 2 minuty\" jako lawendowa -->\r\n<!-- pigu\u0142ka. Styl lokalny \u2014 nie wp\u0142ywa na inne sekcje. -->\r\n<section class=\"sekcja\" id=\"checklista\" aria-labelledby=\"t-check\">\r\n<style>\r\n#checklista .eyebrow {\r\n display: inline-block;\r\n background: #D2D9FD;\r\n color: #8453AC;\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n@media (max-width: 480px){\r\n #checklista .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n<\/style>\r\n <div class=\"wrap\">\r\n <div class=\"naglowek-sekcji\">\r\n <span class=\"eyebrow\">Sprawd\u017a si\u0119 w 2 minuty<\/span>\r\n <h2 id=\"t-check\">Checklista podatkowo-ksi\u0119gowa dla lekarza i kliniki<\/h2>\r\n <p class=\"lead\">Odhacz to, co masz uporz\u0105dkowane. Puste pola to lista temat\u00f3w na pierwsz\u0105 rozmow\u0119 z doradc\u0105 \u2014 nic wi\u0119cej si\u0119 nie dzieje, wynik zostaje na Twoim ekranie.<\/p>\r\n <\/div>\r\n <div class=\"check__panel\">\r\n <div class=\"check__pasek\">\r\n <span class=\"check__licznik\"><span id=\"ile\">0<\/span> z 21 punkt\u00f3w<\/span>\r\n <span class=\"check__progres\"><i id=\"pasek\"><\/i><\/span>\r\n <span class=\"check__wynik\" id=\"wynik\">Zacznij od formy dzia\u0142alno\u015bci<\/span>\r\n <\/div>\r\n <div class=\"check__grupy\" id=\"grupy\">\r\n <div class=\"check__grupa\">\r\n <h3><span>1<\/span> Forma dzia\u0142alno\u015bci<\/h3>\r\n <label><input type=\"checkbox\"> Forma prawna (JDG \/ sp\u00f3\u0142ka) odpowiada dzisiejszej skali dzia\u0142alno\u015bci<\/label>\r\n <label><input type=\"checkbox\"> Policzy\u0142em korzy\u015bci i koszty przekszta\u0142cenia w sp. z o.o.<\/label>\r\n <label><input type=\"checkbox\"> Forma opodatkowania jest wybrana \u015bwiadomie (skala, liniowy, rycza\u0142t, CIT)<\/label>\r\n <\/div>\r\n <div class=\"check__grupa\">\r\n <h3><span>2<\/span> Rejestracje i obowi\u0105zki formalne<\/h3>\r\n <label><input type=\"checkbox\"> Praktyka jest zarejestrowana w RPWDL<\/label>\r\n <label><input type=\"checkbox\"> NIP, REGON i kody PKD odpowiadaj\u0105 realnemu zakresowi us\u0142ug<\/label>\r\n <label><input type=\"checkbox\"> Obowi\u0105zek kasy fiskalnej jest zweryfikowany<\/label>\r\n <\/div>\r\n <div class=\"check__grupa\">\r\n <h3><span>3<\/span> VAT<\/h3>\r\n <label><input type=\"checkbox\"> \u015awiadczenia zwolnione i opodatkowane s\u0105 rozdzielone w ewidencji<\/label>\r\n <label><input type=\"checkbox\"> Zabiegi estetyczne maj\u0105 przypisan\u0105 w\u0142a\u015bciw\u0105 stawk\u0119<\/label>\r\n <label><input type=\"checkbox\"> Monitoruj\u0119 pr\u00f3g rejestracji do VAT przy us\u0142ugach oko\u0142omedycznych<\/label>\r\n <\/div>\r\n <div class=\"check__grupa\">\r\n <h3><span>4<\/span> Koszty<\/h3>\r\n <label><input type=\"checkbox\"> Ka\u017cdy koszt ma faktur\u0119 lub umow\u0119 (lokal, sprz\u0119t, ZUS)<\/label>\r\n <label><input type=\"checkbox\"> Wydatki prywatne s\u0105 poza ksi\u0119gami<\/label>\r\n <label><input type=\"checkbox\"> Sprz\u0119t o wi\u0119kszej warto\u015bci jest prawid\u0142owo amortyzowany<\/label>\r\n <\/div>\r\n <div class=\"check__grupa\">\r\n <h3><span>5<\/span> Rozliczenia w\u0142a\u015bcicielskie<\/h3>\r\n <label><input type=\"checkbox\"> Wyp\u0142aty ze sp\u00f3\u0142ki maj\u0105 uchwa\u0142y i umowy<\/label>\r\n <label><input type=\"checkbox\"> Najem sprz\u0119tu lub gabinetu jest na stawkach rynkowych<\/label>\r\n <label><input type=\"checkbox\"> Por\u00f3wna\u0142em efektywno\u015b\u0107 dywidendy z innymi formami wyp\u0142at<\/label>\r\n <\/div>\r\n <div class=\"check__grupa\">\r\n <h3><span>6<\/span> Dokumentacja i systemy<\/h3>\r\n <label><input type=\"checkbox\"> Prowadz\u0119 pe\u0142n\u0105 dokumentacj\u0119 ksi\u0119gow\u0105<\/label>\r\n <label><input type=\"checkbox\"> System gabinetowy jest zintegrowany z e-recept\u0105, e-rejestracj\u0105 i P1<\/label>\r\n <label><input type=\"checkbox\"> Mam procedury archiwizacji i ochrony danych medycznych<\/label>\r\n <\/div>\r\n <div class=\"check__grupa\">\r\n <h3><span>7<\/span> Planowanie i optymalizacja<\/h3>\r\n <label><input type=\"checkbox\"> Znam rentowno\u015b\u0107 poszczeg\u00f3lnych us\u0142ug i procedur<\/label>\r\n <label><input type=\"checkbox\"> Mam plan sukcesji na wypadek choroby lub \u015bmierci<\/label>\r\n <label><input type=\"checkbox\"> Wsp\u00f3\u0142pracuj\u0119 z ksi\u0119gowo\u015bci\u0105, kt\u00f3ra zna bran\u017c\u0119 medyczn\u0105<\/label>\r\n <\/div>\r\n <div class=\"check__grupa\">\r\n <!-- MIEJSCE NA MATERIA\u0141 DO POBRANIA -->\r\n <h3><span>\uff0b<\/span> Wersja do druku<\/h3>\r\n <p style=\"font-size:14.5px;color:var(--granat-65);margin:0 0 16px\">Ta sama checklista jako plik PDF w identyfikacji KPAN \u2014 do powieszenia w gabinecie albo przes\u0142ania ksi\u0119gowej.<\/p>\r\n <a class=\"btn btn--granat\" href=\"#kontakt\" style=\"padding:14px 24px;font-size:15px\">Pobierz checklist\u0119 (PDF)<\/a>\r\n <\/div>\r\n <\/div>\r\n <div class=\"check__cta\">\r\n <p id=\"komentarz\">Puste pola nie oznaczaj\u0105 b\u0142\u0119du \u2014 najcz\u0119\u015bciej oznaczaj\u0105, \u017ce nikt tego wcze\u015bniej nie policzy\u0142.<\/p>\r\n <a class=\"btn btn--cta\" href=\"#kontakt\">Om\u00f3w wynik z doradc\u0105<\/a>\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-244f74e elementor-widget elementor-widget-html\" data-id=\"244f74e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ================= PROCES ================= -->\r\n<!-- Zmiany: nadtytu\u0142 \"Jak zaczynamy\" jako lawendowa pigu\u0142ka + -->\r\n<!-- mniejsza czcionka nag\u0142\u00f3wk\u00f3w krok\u00f3w, \u017ceby \"Umowa i -->\r\n<!-- pe\u0142nomocnictwa\" mie\u015bci\u0142o si\u0119 w jednej linii jak pozosta\u0142e. -->\r\n<section class=\"sekcja sekcja--tlo\" id=\"proces\" aria-labelledby=\"t-proces\">\r\n<style>\r\n\/* nadtytu\u0142 jako pigu\u0142ka *\/\r\n#proces .eyebrow {\r\n display: inline-block;\r\n background: #D2D9FD;\r\n color: #8453AC;\r\n font-size: 12.5px;\r\n font-weight: 600;\r\n letter-spacing: .08em;\r\n text-transform: uppercase;\r\n line-height: 1.3;\r\n padding: 9px 20px;\r\n border-radius: 100px;\r\n margin: 0 0 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,.06);\r\n}\r\n\/* nag\u0142\u00f3wki krok\u00f3w \u2014 jedna linia we wszystkich kartach *\/\r\n#proces .krok h3 {\r\n font-size: 15.5px;\r\n font-weight: 600;\r\n line-height: 1.3;\r\n letter-spacing: -.01em;\r\n margin-bottom: 8px;\r\n white-space: nowrap; \/* nie \u0142amie si\u0119 na dwie linie *\/\r\n}\r\n@media (max-width: 1100px){\r\n \/* przy 2 kolumnach karty s\u0105 szersze \u2014 mo\u017cna wr\u00f3ci\u0107 do wi\u0119kszego tekstu *\/\r\n #proces .krok h3 { font-size: 17px; white-space: normal; }\r\n}\r\n@media (max-width: 480px){\r\n #proces .eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n #proces .krok h3 { font-size: 16.5px; }\r\n}\r\n<\/style>\r\n <div class=\"wrap\">\r\n <div class=\"naglowek-sekcji\">\r\n <span class=\"eyebrow\">Jak zaczynamy<\/span>\r\n <h2 id=\"t-proces\">Od pierwszego telefonu do przej\u0119cia ksi\u0119gowo\u015bci<\/h2>\r\n <p class=\"lead\">Kolejno\u015b\u0107 ma znaczenie: najpierw rozmowa i wycena, dopiero potem formalno\u015bci. Zmiana biura w trakcie roku jest mo\u017cliwa \u2014 robimy to regularnie.<\/p>\r\n <\/div>\r\n <div class=\"proces\">\r\n <article class=\"krok\">\r\n <div class=\"krok__n\">1<\/div>\r\n <h3>Bezp\u0142atna wycena<\/h3>\r\n <p>Zostawiasz kontakt, doradca biznesowy oddzwania i pyta o profil praktyki, liczb\u0119 dokument\u00f3w i personel. Na tej podstawie przygotowuje ofert\u0119.<\/p>\r\n <span class=\"krok__czas\">do 24 h roboczych<\/span>\r\n <\/article>\r\n <article class=\"krok\">\r\n <div class=\"krok__n\">2<\/div>\r\n <h3>Konsultacja podatkowa<\/h3>\r\n <p>Spotkanie online lub w biurze z doradc\u0105 podatkowym: dobieramy form\u0119 dzia\u0142alno\u015bci i opodatkowania, omawiamy VAT w Twoich \u015bwiadczeniach.<\/p>\r\n <span class=\"krok__czas\">opcjonalnie, 60 min<\/span>\r\n <\/article>\r\n <article class=\"krok\">\r\n <div class=\"krok__n\">3<\/div>\r\n <h3>Umowa i pe\u0142nomocnictwa<\/h3>\r\n <p>Umowa o prowadzenie dokumentacji, umowa powierzenia danych (RODO), upowa\u017cnienia do US i ZUS oraz \u2014 je\u015bli chcesz \u2014 do odbioru dokument\u00f3w z poprzedniego biura.<\/p>\r\n <span class=\"krok__czas\">1\u20133 dni<\/span>\r\n <\/article>\r\n <article class=\"krok\">\r\n <div class=\"krok__n\">4<\/div>\r\n <h3>Wdro\u017cenie i opiekun<\/h3>\r\n <p>Dost\u0119p do Panelu Klienta, przypisana ksi\u0119gowa i kadrowa, telefon powitalny, plan kont dla sp\u00f3\u0142ek i ustawienie raportowania wynik\u00f3w.<\/p>\r\n <span class=\"krok__czas\">pierwszy miesi\u0105c<\/span>\r\n <\/article>\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-27d5c7c elementor-widget elementor-widget-html\" data-id=\"27d5c7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!-- ============================================================ -->\r\n<!-- EKSPERCI (KIDP) + LICZBY -->\r\n<!-- Doradcy: 6 kart (Nowak, Michalski, Cyra\u0144ska, Bryl, -->\r\n<!-- Maksimiuk, Krawczyk). Pod spodem pasek liczb. -->\r\n<!-- Liczby animuj\u0105 si\u0119 dzi\u0119ki skryptowi kpan-liczby-fix. -->\r\n<!-- ============================================================ -->\r\n<section class=\"kpan-doradcy\" id=\"eksperci\">\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: 12.5px; font-weight: 600; letter-spacing: 0.08em; text-transform: uppercase;\r\n padding: 9px 20px; border-radius: 100px; margin-bottom: 18px;\r\n box-shadow: 0 4px 14px rgba(20,36,69,0.06);\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 { position: relative; margin-bottom: 14px; border-radius: 16px; overflow: hidden; }\r\n.kpan-doradcy__photo {\r\n width: 100%; height: auto; aspect-ratio: 1 \/ 1; object-fit: cover;\r\n border-radius: 16px !important; overflow: hidden; clip-path: inset(0 round 16px);\r\n background: #D2D9FD; 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\r\n\/* ---------- PASEK LICZB ---------- *\/\r\n.kpan-doradcy .liczby {\r\n display: grid; grid-template-columns: repeat(4, 1fr); gap: 20px; margin-top: 52px;\r\n}\r\n.kpan-doradcy .liczby__el {\r\n text-align: center; padding: 24px 14px; background: #FFFFFF;\r\n border-radius: 14px; border: 1px solid #eceef8;\r\n box-shadow: 0 8px 26px rgba(20,36,69,0.05);\r\n transition: transform .22s ease, box-shadow .22s ease;\r\n}\r\n.kpan-doradcy .liczby__el:hover { transform: translateY(-4px); box-shadow: 0 18px 42px rgba(132,83,172,.14); }\r\n.kpan-doradcy .liczby__n {\r\n font-size: clamp(30px, 3.6vw, 40px); font-weight: 700; color: #8453AC; line-height: 1; display: block;\r\n}\r\n.kpan-doradcy .liczby__o { font-size: 13.5px; color: rgba(20,36,69,0.65); margin-top: 8px; display: block; line-height: 1.4; }\r\n\r\n@media (max-width: 1200px) { .kpan-doradcy__grid { grid-template-columns: repeat(3, 1fr); } }\r\n@media (max-width: 1024px) { .kpan-doradcy .liczby { grid-template-columns: repeat(2, 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) {\r\n .kpan-doradcy { padding: 68px 16px; }\r\n .kpan-doradcy__eyebrow { font-size: 11.5px; padding: 8px 16px; letter-spacing: .06em; }\r\n}\r\n@media (prefers-reduced-motion: reduce) {\r\n .kpan-doradcy__card, .kpan-doradcy .liczby__el { transition: none; }\r\n}\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 <!-- ZDJ\u0118CIE: Szymon Krawczyk \u2014 portret 1:1, jasne t\u0142o, biznesowy str\u00f3j. min. 800x800 px. -->\r\n <div class=\"kpan-doradcy__card kpan-anim\" style=\"--d:450ms\">\r\n <div class=\"kpan-doradcy__media\">\r\n <img loading=\"lazy\" decoding=\"async\" class=\"kpan-doradcy__photo\" src=\"https:\/\/anowak.com.pl\/wp-content\/uploads\/2026\/04\/Zdjecie-Szymon-Krawczyk.png\" alt=\"Szymon Krawczyk \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\">Szymon Krawczyk<\/h3>\r\n <span class=\"kpan-doradcy__kidp\">KIDP nr 13385<\/span>\r\n <p class=\"kpan-doradcy__spec\">Sp\u00f3\u0142ki i fundacje rodzinne, kompleksowa obs\u0142uga firm. Ponad 8 lat praktyki \u2014 praktyczne, bezpieczne rozwi\u0105zania i niestandardowe wyzwania podatkowe.<\/p>\r\n <\/div>\r\n <\/div>\r\n\r\n <!-- ---------- LICZBY ---------- -->\r\n <div class=\"liczby\">\r\n <div class=\"liczby__el\"><span class=\"liczby__n\" data-do=\"50\">0<\/span><span class=\"liczby__o\">podmiot\u00f3w medycznych w obs\u0142udze<\/span><\/div>\r\n <div class=\"liczby__el\"><span class=\"liczby__n\" data-do=\"3500\">0<\/span><span class=\"liczby__o\">obs\u0142u\u017conych firm od 2002 roku<\/span><\/div>\r\n <div class=\"liczby__el\"><span class=\"liczby__n\" data-do=\"100\">0<\/span><span class=\"liczby__o\">specjalist\u00f3w w zespole<\/span><\/div>\r\n <div class=\"liczby__el\"><span class=\"liczby__n\" data-do=\"5\">0<\/span><span class=\"liczby__o\">biur: Warszawa, \u0141\u00f3d\u017a, Pozna\u0144, Lublin, Garwolin<\/span><\/div>\r\n <\/div>\r\n<\/div>\r\n\r\n<script>\r\n(function () {\r\n \"use strict\";\r\n if (window.kpanLiczbyEksperci) return;\r\n window.kpanLiczbyEksperci = true;\r\n\r\n var SEL = '.kpan-doradcy .liczby__n[data-do]';\r\n var CZAS = 1100;\r\n var reduce = window.matchMedia && window.matchMedia('(prefers-reduced-motion: reduce)').matches;\r\n\r\n \/* 3500 -> \"3 500\" (twarda spacja, zapis polski) *\/\r\n function formatuj(n) {\r\n return String(n).replace(\/\\B(?=(\\d{3})+(?!\\d))\/g, '\\u00A0');\r\n }\r\n function sufiks(cel) { return cel >= 50 ? '+' : ''; }\r\n\r\n function animuj(el) {\r\n if (el.dataset.kpanGotowe) return;\r\n el.dataset.kpanGotowe = '1';\r\n var cel = parseInt(el.getAttribute('data-do'), 10);\r\n if (isNaN(cel)) return;\r\n var suf = sufiks(cel);\r\n\r\n if (reduce) { el.textContent = formatuj(cel) + suf; return; }\r\n\r\n var start = null;\r\n function krok(ts) {\r\n if (start === null) start = ts;\r\n var post = Math.min((ts - start) \/ CZAS, 1);\r\n var eased = 1 - Math.pow(1 - post, 3); \/* \u0142agodne wyhamowanie *\/\r\n el.textContent = formatuj(Math.round(cel * eased)) + suf;\r\n if (post < 1) requestAnimationFrame(krok);\r\n else el.textContent = formatuj(cel) + suf;\r\n }\r\n requestAnimationFrame(krok);\r\n }\r\n\r\n var io = ('IntersectionObserver' in window)\r\n ? new IntersectionObserver(function (wpisy, obs) {\r\n wpisy.forEach(function (w) {\r\n if (w.isIntersecting) { animuj(w.target); obs.unobserve(w.target); }\r\n });\r\n }, { threshold: 0.4 })\r\n : null;\r\n\r\n function podepnij() {\r\n document.querySelectorAll(SEL).forEach(function (el) {\r\n if (el.dataset.kpanPodpiete) return;\r\n el.dataset.kpanPodpiete = '1';\r\n if (!io) { animuj(el); return; }\r\n var r = el.getBoundingClientRect();\r\n if (r.top < window.innerHeight && r.bottom > 0) animuj(el);\r\n else io.observe(el);\r\n });\r\n }\r\n\r\n podepnij();\r\n document.addEventListener('DOMContentLoaded', podepnij);\r\n window.addEventListener('load', podepnij);\r\n\r\n \/* sekcja do\u0142adowana p\u00f3\u017aniej (Elementor \/ lazy load) *\/\r\n if ('MutationObserver' in window) {\r\n var mo = new MutationObserver(podepnij);\r\n mo.observe(document.documentElement, { childList: true, subtree: true });\r\n setTimeout(function () { mo.disconnect(); }, 15000);\r\n }\r\n\r\n \/* bezpiecznik \u2014 gdyby co\u015b zawiod\u0142o, poka\u017c warto\u015bci docelowe *\/\r\n setTimeout(function () {\r\n document.querySelectorAll(SEL).forEach(function (el) {\r\n if (el.textContent.trim() === '0') {\r\n var cel = parseInt(el.getAttribute('data-do'), 10);\r\n if (!isNaN(cel)) el.textContent = formatuj(cel) + sufiks(cel);\r\n }\r\n });\r\n }, 5000);\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-438097f elementor-widget elementor-widget-html\" data-id=\"438097f\" 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-1f137e0 elementor-widget elementor-widget-html\" data-id=\"1f137e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<!-- ================= FAQ ================= -->\r\n<section class=\"sekcja\" id=\"faq\" aria-labelledby=\"t-faq\">\r\n <div class=\"wrap\">\r\n <div class=\"naglowek-sekcji\" style=\"text-align:center;margin-inline:auto\">\r\n <span class=\"eyebrow\">Najcz\u0119stsze pytania<\/span>\r\n <h2 id=\"t-faq\">Pytania, kt\u00f3re s\u0142yszymy od lekarzy najcz\u0119\u015bciej<\/h2>\r\n <\/div>\r\n\r\n <div class=\"akordeon faq\">\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\"><span class=\"ak__num\">?<\/span><span class=\"ak__tytul\">Czy us\u0142ugi lekarskie s\u0105 zwolnione z VAT?<\/span><svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\"><p>Tak, je\u017celi s\u0142u\u017c\u0105 profilaktyce, diagnozowaniu, leczeniu lub rehabilitacji i s\u0105 wykonywane przez osoby uprawnione. Zwolnienie zale\u017cy od celu \u015bwiadczenia, nie od nazwy zabiegu \u2014 dlatego medycyna estetyczna wykonywana bez wskaza\u0144 leczniczych jest opodatkowana stawk\u0105 23%. Przy us\u0142ugach na granicy warto wyst\u0105pi\u0107 o interpretacj\u0119 indywidualn\u0105.<\/p><span class=\"podstawa\">Podstawa: art. 43 ust. 1 pkt 18\u201319 ustawy o VAT<\/span><\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\"><span class=\"ak__num\">?<\/span><span class=\"ak__tytul\">JDG czy sp\u00f3\u0142ka z o.o. \u2014 co bardziej op\u0142aca si\u0119 lekarzowi?<\/span><svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\"><p>To zale\u017cy od poziomu dochodu, liczby \u017ar\u00f3de\u0142 przychodu i plan\u00f3w inwestycyjnych. Przy wy\u017cszych dochodach sp\u00f3\u0142ka z o.o. pozwala oddzieli\u0107 maj\u0105tek prywatny od ryzyka zawodowego i elastyczniej planowa\u0107 wyp\u0142aty, ale wi\u0105\u017ce si\u0119 z pe\u0142n\u0105 ksi\u0119gowo\u015bci\u0105 i dodatkowymi obowi\u0105zkami. Przed decyzj\u0105 przygotowujemy kalkulacj\u0119 obu wariant\u00f3w na Twoich liczbach.<\/p><\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\"><span class=\"ak__num\">?<\/span><span class=\"ak__tytul\">Rozliczacie lekarzy pracuj\u0105cych na kilku kontraktach jednocze\u015bnie?<\/span><svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\"><p>Tak \u2014 to jedna z najcz\u0119stszych sytuacji w naszej obs\u0142udze. Kontrakt z NFZ, prywatna praktyka, dy\u017cury w innej plac\u00f3wce i kontrakty zagraniczne trafiaj\u0105 do jednego, sp\u00f3jnego rozliczenia. Rozliczamy r\u00f3wnie\u017c koszty udzia\u0142u w zagranicznych kongresach i szkoleniach razem z przelotami, hotelem i dietami.<\/p><\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\"><span class=\"ak__num\">?<\/span><span class=\"ak__tytul\">Ile kosztuje ksi\u0119gowo\u015b\u0107 dla gabinetu lekarskiego?<\/span><svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\"><p>Cena zale\u017cy od formy dzia\u0142alno\u015bci, liczby dokument\u00f3w i liczby zatrudnionych os\u00f3b. Ksi\u0119gowo\u015b\u0107 startuje od 299 z\u0142 netto miesi\u0119cznie przy KPiR, kadry i p\u0142ace od 59 z\u0142 za pracownika, a pojedyncza konsultacja podatkowa to 615 z\u0142 netto. Dok\u0142adn\u0105 wycen\u0119 przedstawiamy po bezp\u0142atnej rozmowie z doradc\u0105 biznesowym.<\/p><\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\"><span class=\"ak__num\">?<\/span><span class=\"ak__tytul\">Obs\u0142ugujecie kliniki spoza Warszawy?<\/span><svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\"><p>Tak. Obs\u0142ugujemy podmioty medyczne z ca\u0142ej Polski w modelu zdalnym, z elektronicznym obiegiem dokument\u00f3w \u2014 dokumenty przesy\u0142asz jako skany lub zdj\u0119cia w dowolnym momencie. Biura stacjonarne mamy w Warszawie (ul. Cybernetyki 19b), \u0141odzi, Poznaniu, Lublinie i Garwolinie.<\/p><\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\"><span class=\"ak__num\">?<\/span><span class=\"ak__tytul\">Dosta\u0142em wezwanie z urz\u0119du skarbowego. Co teraz?<\/span><svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\"><p>Przeka\u017c nam tre\u015b\u0107 wezwania jak najszybciej. Jako pe\u0142nomocnicy przejmujemy kontakt z organem, przygotowujemy wyja\u015bnienia i reprezentujemy Ci\u0119 w toku kontroli \u2014 tak\u017ce przed ZUS i s\u0105dem administracyjnym. Wi\u0119kszo\u015b\u0107 spraw wyja\u015bniamy bez Twojej wizyty w urz\u0119dzie.<\/p><\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\"><span class=\"ak__num\">?<\/span><span class=\"ak__tytul\">Czy zmiana biura rachunkowego w trakcie roku jest ryzykowna?<\/span><svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\"><p>Nie \u2014 robimy to regularnie. Na Twoje upowa\u017cnienie odbieramy dokumentacj\u0119 od poprzedniego biura, weryfikujemy otwarte pozycje i przejmujemy rozliczenia od uzgodnionego miesi\u0105ca. Najcz\u0119\u015bciej przy okazji znajdujemy pozycje do skorygowania wstecz.<\/p><\/div><\/div>\r\n <\/div>\r\n <div class=\"ak\">\r\n <button class=\"ak__btn\" aria-expanded=\"false\"><span class=\"ak__num\">?<\/span><span class=\"ak__tytul\">Jak chronicie dane pacjent\u00f3w i dokumentacj\u0119?<\/span><svg class=\"ak__znak\" width=\"22\" height=\"22\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" aria-hidden=\"true\"><path d=\"M12 5v14M5 12h14\"\/><\/svg><\/button>\r\n <div class=\"ak__tresc\"><div class=\"ak__tresc-in\"><p>Pracujemy na szyfrowanych serwerach i bezpiecznych kana\u0142ach wymiany plik\u00f3w, zgodnie z RODO i etyk\u0105 zawodu doradcy podatkowego. Podpisujemy umow\u0119 powierzenia przetwarzania danych, a kancelaria posiada ubezpieczenie OC w zakresie \u015bwiadczonych us\u0142ug. Do ksi\u0119gowo\u015bci trafiaj\u0105 dane rozliczeniowe, nie dokumentacja medyczna pacjent\u00f3w.<\/p><\/div><\/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-fae7631 elementor-widget elementor-widget-html\" data-id=\"fae7631\" 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-62acd33 elementor-widget elementor-widget-html\" data-id=\"62acd33\" 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<!-- Pobiera dane z WP REST API anowak.com.pl -->\r\n<!-- Zdj\u0119cia: fioletowa nak\u0142adka (overlay). Filtr: kategoria -->\r\n<!-- \"Podatki\" (wykrywana po slug\/nazwie, bez twardego ID). -->\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:\/\/anowak.com.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 BASE = 'https:\/\/anowak.com.pl\/wp-json\/wp\/v2';\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, '"'); }\r\n function skrot(html, n) {\r\n var t = esc(html).replace(\/\\[?\u2026\\]?|\\[…\\]\/g, '').replace(\/\\s+\/g, ' ');\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 \/\/ preferuj kategori\u0119 \"Podatki\", w innym wypadku pierwsz\u0105 sensown\u0105\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]', 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 function fetchPosts(catId) {\r\n var url = BASE + '\/posts?per_page=6&_embed=1&orderby=date&order=desc' +\r\n (catId ? '&categories=' + catId : '');\r\n return fetch(url).then(function (r) {\r\n if (!r.ok) throw new Error('HTTP ' + r.status);\r\n return r.json();\r\n });\r\n }\r\n\r\n \/\/ 1) znajd\u017a ID kategorii \"Podatki\" po slug\/nazwie, potem pobierz z niej wpisy\r\n fetch(BASE + '\/categories?per_page=100&_fields=id,name,slug')\r\n .then(function (r) { if (!r.ok) throw new Error('HTTP ' + r.status); return r.json(); })\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 fetchPosts(cat ? cat.id : null);\r\n })\r\n .then(render)\r\n .catch(function () {\r\n \/\/ awaryjnie: pobierz najnowsze wpisy bez filtra kategorii\r\n fetchPosts(null).then(render).catch(fail);\r\n });\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-e6c38e0 elementor-widget elementor-widget-html\" data-id=\"e6c38e0\" 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 class=\"elementor-element elementor-element-b0aa69a elementor-widget elementor-widget-html\" data-id=\"b0aa69a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t\r\n<script id=\"kpan-polaczony-js\">\r\n(function(){\r\n \"use strict\";\r\n if (window.kpanPolaczonyInit) return;\r\n window.kpanPolaczonyInit = true;\r\n\r\n function gotowe(fn){\r\n if (document.readyState === 'loading') document.addEventListener('DOMContentLoaded', fn);\r\n else fn();\r\n }\r\n\r\n gotowe(function(){\r\n\r\n \/* ---------- 1. Menu mobilne (strona 1) ---------- *\/\r\n var burger = document.querySelector('.nav__burger');\r\n var menu = document.getElementById('menu');\r\n if (burger && menu){\r\n burger.addEventListener('click', function(){\r\n var open = menu.classList.toggle('otwarte');\r\n burger.setAttribute('aria-expanded', open ? 'true' : 'false');\r\n });\r\n menu.addEventListener('click', function(e){\r\n if (e.target.tagName === 'A'){\r\n menu.classList.remove('otwarte');\r\n burger.setAttribute('aria-expanded','false');\r\n }\r\n });\r\n }\r\n\r\n \/* ---------- 2. Akordeony .ak (wyzwania + FAQ strony 1) ---------- *\/\r\n document.querySelectorAll('.ak__btn').forEach(function(btn){\r\n btn.addEventListener('click', function(){\r\n var ak = btn.parentElement;\r\n var open = ak.classList.contains('otwarty');\r\n ak.parentElement.querySelectorAll('.ak').forEach(function(el){\r\n el.classList.remove('otwarty');\r\n var b = el.querySelector('.ak__btn');\r\n if (b) b.setAttribute('aria-expanded','false');\r\n });\r\n if (!open){\r\n ak.classList.add('otwarty');\r\n btn.setAttribute('aria-expanded','true');\r\n }\r\n });\r\n });\r\n\r\n \/* ---------- 3. Checklista: licznik + pasek post\u0119pu ---------- *\/\r\n var grupy = document.getElementById('grupy');\r\n var pola = grupy ? grupy.querySelectorAll('input[type=checkbox]') : [];\r\n var ile = document.getElementById('ile');\r\n var pasek = document.getElementById('pasek');\r\n var wynik = document.getElementById('wynik');\r\n var komentarz = document.getElementById('komentarz');\r\n if (pola.length && ile && pasek){\r\n var odswiez = function(){\r\n var n = 0;\r\n pola.forEach(function(p){ if (p.checked) n++; });\r\n var proc = Math.round(n \/ pola.length * 100);\r\n ile.textContent = n;\r\n pasek.style.width = proc + '%';\r\n if (!wynik || !komentarz) return;\r\n if (n === 0){\r\n wynik.textContent = 'Zacznij od formy dzia\u0142alno\u015bci';\r\n komentarz.textContent = 'Puste pola nie oznaczaj\u0105 b\u0142\u0119du \u2014 najcz\u0119\u015bciej oznaczaj\u0105, \u017ce nikt tego wcze\u015bniej nie policzy\u0142.';\r\n } else if (proc < 50){\r\n wynik.textContent = 'Sporo temat\u00f3w do uporz\u0105dkowania';\r\n komentarz.textContent = 'Przy tylu otwartych punktach zwykle da si\u0119 znale\u017a\u0107 oszcz\u0119dno\u015b\u0107 ju\u017c w pierwszym kwartale wsp\u00f3\u0142pracy.';\r\n } else if (proc < 85){\r\n wynik.textContent = 'Solidna podstawa, kilka luk';\r\n komentarz.textContent = 'Podstawy masz pouk\u0142adane. Najwi\u0119ksze kwoty le\u017c\u0105 zwykle w tych ostatnich, nieodhaczonych punktach.';\r\n } else {\r\n wynik.textContent = 'Praktyka pouk\u0142adana wzorowo';\r\n komentarz.textContent = 'Wygl\u0105da bardzo dobrze. Warto sprawdzi\u0107, czy wybrana forma opodatkowania nadal jest najkorzystniejsza na ten rok.';\r\n }\r\n };\r\n pola.forEach(function(p){ p.addEventListener('change', odswiez); });\r\n odswiez();\r\n }\r\n\r\n \/* ---------- 4. Animowane liczby ---------- *\/\r\n var licz = document.querySelectorAll('.liczby__n[data-do]');\r\n if (licz.length && 'IntersectionObserver' in window){\r\n var obs = new IntersectionObserver(function(wpisy){\r\n wpisy.forEach(function(w){\r\n if (!w.isIntersecting) return;\r\n var el = w.target, cel = parseInt(el.dataset.do, 10), krok = 0;\r\n var reduce = window.matchMedia('(prefers-reduced-motion: reduce)').matches;\r\n if (reduce){ el.textContent = cel + (cel >= 100 ? '+' : ''); obs.unobserve(el); return; }\r\n var t = setInterval(function(){\r\n krok += Math.ceil(cel \/ 34);\r\n if (krok >= cel){ krok = cel; clearInterval(t); }\r\n el.textContent = krok + (cel >= 50 ? '+' : '');\r\n }, 26);\r\n obs.unobserve(el);\r\n });\r\n }, {threshold:.4});\r\n licz.forEach(function(el){ obs.observe(el); });\r\n }\r\n\r\n \/* ---------- 5. Ods\u0142anianie przy scrollu ---------- *\/\r\n document.querySelectorAll('.sekcja > .wrap > *, .problem, .usluga, .krok, .card, .step, .exp, .rev')\r\n .forEach(function(el){ el.classList.add('odslon'); });\r\n if ('IntersectionObserver' in window){\r\n var obs2 = new IntersectionObserver(function(w){\r\n w.forEach(function(x){\r\n if (x.isIntersecting){ x.target.classList.add('widoczny'); obs2.unobserve(x.target); }\r\n });\r\n }, {threshold:.08});\r\n document.querySelectorAll('.odslon').forEach(function(el){ obs2.observe(el); });\r\n } else {\r\n document.querySelectorAll('.odslon').forEach(function(el){ el.classList.add('widoczny'); });\r\n }\r\n\r\n \/* ---------- 6. Filmy \u2014 leniwe \u0142adowanie YouTube po klikni\u0119ciu ---------- *\/\r\n function wstawFilm(kontener, id){\r\n var f = document.createElement('iframe');\r\n f.src = 'https:\/\/www.youtube-nocookie.com\/embed\/' + id + '?autoplay=1&rel=0';\r\n f.title = 'Film o kancelarii KPAN';\r\n f.allow = 'accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture';\r\n f.setAttribute('allowfullscreen','');\r\n f.style.cssText = 'width:100%;height:100%;aspect-ratio:16\/9;border:0;display:block';\r\n kontener.innerHTML = '';\r\n kontener.appendChild(f);\r\n }\r\n \/* wariant strony 1: przycisk .film__play wewn\u0105trz .film__ramka *\/\r\n var play1 = document.querySelector('.film__play');\r\n if (play1){\r\n play1.addEventListener('click', function(){\r\n wstawFilm(play1.parentElement, 'ST0_aiw02FA');\r\n });\r\n }\r\n \/* wariant strony 2: przycisk .vid-play + kontener #vidbox *\/\r\n var play2 = document.querySelector('.vid-play');\r\n var vidbox = document.getElementById('vidbox');\r\n if (play2){\r\n play2.addEventListener('click', function(){\r\n wstawFilm(vidbox || play2.parentElement, 'ST0_aiw02FA');\r\n });\r\n }\r\n \/* stara funkcja globalna ze strony 2 \u2014 zachowana dla onclick=\"playVideo()\" *\/\r\n window.playVideo = function(){\r\n var box = document.getElementById('vidbox');\r\n if (box) wstawFilm(box, 'ST0_aiw02FA');\r\n };\r\n\r\n \/* ---------- 7. Formularze \u2014 jedna wsp\u00f3lna obs\u0142uga ---------- *\/\r\n \/* Je\u015bli formularz ma obok siebie element .form-ok (lub #formok) \u2014 pokazujemy go.\r\n W przeciwnym razie podmieniamy tre\u015b\u0107 formularza na podzi\u0119kowanie. *\/\r\n document.querySelectorAll('form').forEach(function(f){\r\n f.addEventListener('submit', function(e){\r\n e.preventDefault();\r\n\r\n var ok = true;\r\n f.querySelectorAll('[required]').forEach(function(p){\r\n var puste = (p.type === 'checkbox') ? !p.checked : !String(p.value).trim();\r\n p.style.borderColor = puste ? '#C0392B' : '';\r\n if (puste) ok = false;\r\n });\r\n if (!ok) return;\r\n if (typeof f.reportValidity === 'function' && !f.reportValidity()) return;\r\n\r\n \/* TODO PRODUKCJA: tutaj podpi\u0105\u0107 wysy\u0142k\u0119 (WPForms \/ webhook \/ CRM) *\/\r\n\r\n var potwierdzenie = document.getElementById('formok')\r\n || (f.parentElement ? f.parentElement.querySelector('.form-ok') : null);\r\n\r\n if (potwierdzenie){\r\n f.style.display = 'none';\r\n potwierdzenie.style.display = 'block';\r\n } else {\r\n f.innerHTML =\r\n '<div style=\"text-align:center;padding:26px 8px\">' +\r\n '<div style=\"width:56px;height:56px;border-radius:50%;background:#8453AC;color:#fff;display:flex;align-items:center;justify-content:center;margin:0 auto 16px\">' +\r\n '<svg width=\"28\" height=\"28\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.4\" stroke-linecap=\"round\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>' +\r\n '<\/div>' +\r\n '<h3 style=\"margin-bottom:8px\">Dzi\u0119kujemy<\/h3>' +\r\n '<p style=\"font-size:15px;color:rgba(20,36,69,.65);margin:0\">Doradca biznesowy oddzwoni w ci\u0105gu 24 godzin roboczych.<\/p>' +\r\n '<\/div>';\r\n }\r\n });\r\n });\r\n\r\n });\r\n})();\r\n(function () {\r\n \"use strict\";\r\n if (window.kpanChecklistaFix) return;\r\n window.kpanChecklistaFix = true;\r\n\r\n var SEL_PANEL = '#grupy';\r\n\r\n function policz() {\r\n var grupy = document.querySelector(SEL_PANEL);\r\n if (!grupy) return;\r\n\r\n var pola = grupy.querySelectorAll('input[type=checkbox]');\r\n if (!pola.length) return;\r\n\r\n var n = 0;\r\n for (var i = 0; i < pola.length; i++) { if (pola[i].checked) n++; }\r\n var suma = pola.length;\r\n var proc = Math.round(n \/ suma * 100);\r\n\r\n \/* licznik \"X z Y punkt\u00f3w\" *\/\r\n var ile = document.getElementById('ile');\r\n if (ile) ile.textContent = n;\r\n\r\n \/* je\u015bli w tek\u015bcie jest zaszyta liczba punkt\u00f3w \u2014 uaktualnij j\u0105 do realnej *\/\r\n var licznik = document.querySelector('.check__licznik');\r\n if (licznik && ile) {\r\n licznik.innerHTML = '<span id=\"ile\">' + n + '<\/span> z ' + suma + ' punkt\u00f3w';\r\n }\r\n\r\n \/* pasek post\u0119pu *\/\r\n var pasek = document.getElementById('pasek');\r\n if (pasek) pasek.style.width = proc + '%';\r\n\r\n \/* podsumowanie po prawej + komentarz na dole *\/\r\n var wynik = document.getElementById('wynik');\r\n var komentarz = document.getElementById('komentarz');\r\n if (!wynik && !komentarz) return;\r\n\r\n var tytul, opis;\r\n if (n === 0) {\r\n tytul = 'Zacznij od formy dzia\u0142alno\u015bci';\r\n opis = 'Puste pola nie oznaczaj\u0105 b\u0142\u0119du \u2014 najcz\u0119\u015bciej oznaczaj\u0105, \u017ce nikt tego wcze\u015bniej nie policzy\u0142.';\r\n } else if (proc < 50) {\r\n tytul = 'Sporo temat\u00f3w do uporz\u0105dkowania';\r\n opis = 'Przy tylu otwartych punktach zwykle da si\u0119 znale\u017a\u0107 oszcz\u0119dno\u015b\u0107 ju\u017c w pierwszym kwartale wsp\u00f3\u0142pracy.';\r\n } else if (proc < 85) {\r\n tytul = 'Solidna podstawa, kilka luk';\r\n opis = 'Podstawy masz pouk\u0142adane. Najwi\u0119ksze kwoty le\u017c\u0105 zwykle w tych ostatnich, nieodhaczonych punktach.';\r\n } else {\r\n tytul = 'Praktyka pouk\u0142adana wzorowo';\r\n opis = 'Wygl\u0105da bardzo dobrze. Warto sprawdzi\u0107, czy wybrana forma opodatkowania nadal jest najkorzystniejsza na ten rok.';\r\n }\r\n if (wynik) wynik.textContent = tytul;\r\n if (komentarz) komentarz.textContent = opis;\r\n }\r\n\r\n \/* --- Delegacja zdarze\u0144: dzia\u0142a niezale\u017cnie od kolejno\u015bci \u0142adowania --- *\/\r\n document.addEventListener('change', function (e) {\r\n var t = e.target;\r\n if (!t || t.type !== 'checkbox') return;\r\n if (!t.closest || !t.closest(SEL_PANEL)) return;\r\n policz();\r\n });\r\n\r\n \/* klik w etykiet\u0119 te\u017c przelicza (dla pewno\u015bci na dotyku) *\/\r\n document.addEventListener('click', function (e) {\r\n var t = e.target;\r\n if (!t || !t.closest) return;\r\n if (t.closest(SEL_PANEL)) setTimeout(policz, 0);\r\n });\r\n\r\n \/* --- Pierwsze przeliczenie: teraz, po DOMContentLoaded i po load --- *\/\r\n policz();\r\n document.addEventListener('DOMContentLoaded', policz);\r\n window.addEventListener('load', policz);\r\n\r\n \/* --- Gdyby sekcja dosz\u0142a p\u00f3\u017aniej (Elementor, lazy load) --- *\/\r\n if ('MutationObserver' in window) {\r\n var mo = new MutationObserver(function () {\r\n if (document.querySelector(SEL_PANEL)) { policz(); mo.disconnect(); }\r\n });\r\n mo.observe(document.documentElement, { childList: true, subtree: true });\r\n \/* bezpiecznik \u2014 po 10 s przestajemy obserwowa\u0107 *\/\r\n setTimeout(function () { mo.disconnect(); }, 10000);\r\n }\r\n})();\r\n\r\n<\/script>\r\n<!-- ============================================================ -->\r\n<!-- FIX ANIMOWANYCH LICZB (.liczby__n[data-do]) -->\r\n<!-- -->\r\n<!-- PROBLEM: skrypt startowa\u0142 zanim sekcja z liczbami trafi\u0142a -->\r\n<!-- do DOM (osobne widgety HTML w Elementorze) \u2014 nie znajdowa\u0142 -->\r\n<!-- element\u00f3w, wi\u0119c liczniki zostawa\u0142y na \u201e0\u201d. -->\r\n<!-- -->\r\n<!-- ROZWI\u0104ZANIE: skrypt sam wyszukuje nowe liczniki (r\u00f3wnie\u017c te -->\r\n<!-- do\u0142adowane p\u00f3\u017aniej) i animuje je, gdy wejd\u0105 w widok. -->\r\n<!-- Bez IntersectionObserver \u2014 animacja odpala si\u0119 od razu. -->\r\n<!-- -->\r\n<!-- SUFIKS: \u201e+\u201d dodawany automatycznie przy warto\u015bciach >= 50 -->\r\n<!-- (50+, 100+, 3500+), a \u201e5\u201d zostaje bez plusa. -->\r\n<!-- Mo\u017cna wymusi\u0107 w\u0142asny: data-sufiks=\"+\" albo data-sufiks=\"\" -->\r\n<!-- -->\r\n<!-- GDZIE WKLEI\u0106: raz, w dowolnym miejscu strony. -->\r\n<!-- ============================================================ -->\r\n<script id=\"kpan-liczby-fix\">\r\n(function () {\r\n \"use strict\";\r\n if (window.kpanLiczbyFix) return;\r\n window.kpanLiczbyFix = true;\r\n\r\n var SEL = '.liczby__n[data-do]';\r\n var CZAS = 900; \/* czas animacji w ms *\/\r\n var reduce = window.matchMedia && window.matchMedia('(prefers-reduced-motion: reduce)').matches;\r\n\r\n \/* formatowanie liczby: 3500 -> \"3 500\" (twarda spacja), zgodnie z zapisem PL *\/\r\n function formatuj(n) {\r\n return String(n).replace(\/\\B(?=(\\d{3})+(?!\\d))\/g, '\\u00A0');\r\n }\r\n\r\n function sufiks(el, cel) {\r\n if (el.hasAttribute('data-sufiks')) return el.getAttribute('data-sufiks');\r\n return cel >= 50 ? '+' : '';\r\n }\r\n\r\n function animuj(el) {\r\n if (el.dataset.kpanZrobione) return;\r\n el.dataset.kpanZrobione = '1';\r\n\r\n var cel = parseInt(el.getAttribute('data-do'), 10);\r\n if (isNaN(cel)) return;\r\n var suf = sufiks(el, cel);\r\n\r\n \/* u\u017cytkownik z ograniczon\u0105 animacj\u0105 \u2014 od razu warto\u015b\u0107 docelowa *\/\r\n if (reduce) { el.textContent = formatuj(cel) + suf; return; }\r\n\r\n var start = null;\r\n function krok(ts) {\r\n if (start === null) start = ts;\r\n var post = Math.min((ts - start) \/ CZAS, 1);\r\n \/* \u0142agodne wyhamowanie na ko\u0144cu *\/\r\n var eased = 1 - Math.pow(1 - post, 3);\r\n var wartosc = Math.round(cel * eased);\r\n el.textContent = formatuj(wartosc) + suf;\r\n if (post < 1) requestAnimationFrame(krok);\r\n else el.textContent = formatuj(cel) + suf;\r\n }\r\n requestAnimationFrame(krok);\r\n }\r\n\r\n \/* --- obserwacja wej\u015bcia w widok --- *\/\r\n var io = ('IntersectionObserver' in window)\r\n ? new IntersectionObserver(function (wpisy, obs) {\r\n wpisy.forEach(function (w) {\r\n if (w.isIntersecting) { animuj(w.target); obs.unobserve(w.target); }\r\n });\r\n }, { threshold: 0.35 })\r\n : null;\r\n\r\n function podepnij() {\r\n var el = document.querySelectorAll(SEL);\r\n for (var i = 0; i < el.length; i++) {\r\n if (el[i].dataset.kpanPodpiete) continue;\r\n el[i].dataset.kpanPodpiete = '1';\r\n if (io) {\r\n \/* je\u015bli element ju\u017c jest widoczny \u2014 animuj od razu *\/\r\n var r = el[i].getBoundingClientRect();\r\n if (r.top < window.innerHeight && r.bottom > 0) animuj(el[i]);\r\n else io.observe(el[i]);\r\n } else {\r\n animuj(el[i]); \/* starsze przegl\u0105darki \u2014 bez czekania *\/\r\n }\r\n }\r\n }\r\n\r\n \/* --- uruchomienie w kilku momentach (odporno\u015b\u0107 na kolejno\u015b\u0107) --- *\/\r\n podepnij();\r\n document.addEventListener('DOMContentLoaded', podepnij);\r\n window.addEventListener('load', podepnij);\r\n\r\n \/* --- gdyby sekcja dosz\u0142a p\u00f3\u017aniej (Elementor \/ lazy load) --- *\/\r\n if ('MutationObserver' in window) {\r\n var mo = new MutationObserver(podepnij);\r\n mo.observe(document.documentElement, { childList: true, subtree: true });\r\n setTimeout(function () { mo.disconnect(); }, 15000); \/* bezpiecznik *\/\r\n }\r\n\r\n \/* --- bezpiecznik ostateczny: gdyby co\u015b zawiod\u0142o, poka\u017c warto\u015bci --- *\/\r\n setTimeout(function () {\r\n document.querySelectorAll(SEL).forEach(function (el) {\r\n if (el.textContent.trim() === '0') {\r\n var cel = parseInt(el.getAttribute('data-do'), 10);\r\n if (!isNaN(cel)) el.textContent = formatuj(cel) + sufiks(el, cel);\r\n }\r\n });\r\n }, 4000);\r\n})();\r\n<\/script>\r\n<!-- ============================================================ -->\r\n<!-- FIX OBS\u0141UGI AKORDEONU (.akordeon \/ .ak \/ .ak__btn) -->\r\n<!-- -->\r\n<!-- PROBLEM: nas\u0142uch klikni\u0119\u0107 podpinany by\u0142 do ka\u017cdego przycisku -->\r\n<!-- przy starcie strony. Gdy sekcja (FAQ, Wyzwania) trafia\u0142a do -->\r\n<!-- DOM p\u00f3\u017aniej \u2014 osobne widgety HTML w Elementorze \u2014 klikni\u0119cie -->\r\n<!-- nie otwiera\u0142o odpowiedzi. -->\r\n<!-- -->\r\n<!-- ROZWI\u0104ZANIE: delegacja zdarze\u0144 na dokumencie. Dzia\u0142a dla -->\r\n<!-- WSZYSTKICH akordeon\u00f3w na stronie (Wyzwania + FAQ), r\u00f3wnie\u017c -->\r\n<!-- tych do\u0142adowanych p\u00f3\u017aniej. -->\r\n<!-- -->\r\n<!-- ZACHOWANIE: w obr\u0119bie jednego akordeonu otwarta jest jedna -->\r\n<!-- pozycja naraz; ponowne klikni\u0119cie zamyka. Obs\u0142uga klawiatury -->\r\n<!-- (Enter \/ Spacja) dzia\u0142a natywnie, bo to <button>. -->\r\n<!-- -->\r\n<!-- GDZIE WKLEI\u0106: raz, w dowolnym miejscu strony. -->\r\n<!-- Zast\u0119puje star\u0105 obs\u0142ug\u0119 .ak__btn z po\u0142\u0105czonego pliku JS. -->\r\n<!-- ============================================================ -->\r\n<script id=\"kpan-akordeon-js-fix\">\r\n(function () {\r\n \"use strict\";\r\n if (window.kpanAkordeonFix) return;\r\n window.kpanAkordeonFix = true;\r\n\r\n function najblizszy(el, sel) {\r\n while (el && el.nodeType === 1) {\r\n if (el.matches && el.matches(sel)) return el;\r\n el = el.parentElement;\r\n }\r\n return null;\r\n }\r\n\r\n function zamknij(ak) {\r\n ak.classList.remove('otwarty');\r\n var b = ak.querySelector('.ak__btn');\r\n if (b) b.setAttribute('aria-expanded', 'false');\r\n var t = ak.querySelector('.ak__tresc');\r\n if (t) t.style.maxHeight = ''; \/* wraca do 0 z CSS *\/\r\n }\r\n\r\n function otworz(ak) {\r\n ak.classList.add('otwarty');\r\n var b = ak.querySelector('.ak__btn');\r\n if (b) b.setAttribute('aria-expanded', 'true');\r\n var t = ak.querySelector('.ak__tresc');\r\n if (t) {\r\n \/* realna wysoko\u015b\u0107 tre\u015bci \u2014 dzia\u0142a te\u017c przy d\u0142ugich odpowiedziach *\/\r\n var wew = t.firstElementChild;\r\n var h = wew ? wew.scrollHeight : t.scrollHeight;\r\n t.style.maxHeight = (h + 40) + 'px';\r\n }\r\n }\r\n\r\n \/* --- KLIKNI\u0118CIE (delegacja \u2014 odporne na kolejno\u015b\u0107 \u0142adowania) --- *\/\r\n document.addEventListener('click', function (e) {\r\n var btn = najblizszy(e.target, '.ak__btn');\r\n if (!btn) return;\r\n\r\n e.preventDefault();\r\n\r\n var ak = najblizszy(btn, '.ak');\r\n if (!ak) return;\r\n\r\n var byloOtwarte = ak.classList.contains('otwarty');\r\n var kontener = najblizszy(ak, '.akordeon') || ak.parentElement;\r\n\r\n \/* zamknij pozosta\u0142e w TYM SAMYM akordeonie *\/\r\n if (kontener) {\r\n kontener.querySelectorAll('.ak.otwarty').forEach(function (inny) {\r\n if (inny !== ak) zamknij(inny);\r\n });\r\n }\r\n\r\n if (byloOtwarte) zamknij(ak);\r\n else otworz(ak);\r\n });\r\n\r\n \/* --- Przeliczenie wysoko\u015bci po zmianie okna (np. obr\u00f3t telefonu) --- *\/\r\n var timer = null;\r\n window.addEventListener('resize', function () {\r\n clearTimeout(timer);\r\n timer = setTimeout(function () {\r\n document.querySelectorAll('.ak.otwarty').forEach(function (ak) { otworz(ak); });\r\n }, 150);\r\n });\r\n\r\n \/* --- Stan pocz\u0105tkowy: pozycje oznaczone .otwarty w HTML --- *\/\r\n function start() {\r\n document.querySelectorAll('.ak.otwarty').forEach(function (ak) { otworz(ak); });\r\n }\r\n start();\r\n document.addEventListener('DOMContentLoaded', start);\r\n window.addEventListener('load', start);\r\n})();\r\n<\/script>\r\n<!-- ============================================================ -->\r\n<!-- FIX OBS\u0141UGI AKORDEONU (.akordeon \/ .ak \/ .ak__btn) \u2014 v2 -->\r\n<!-- -->\r\n<!-- PROBLEM 1: nas\u0142uch podpinany do przycisk\u00f3w przy starcie \u2014 -->\r\n<!-- gdy sekcja do\u0142adowa\u0142a si\u0119 p\u00f3\u017aniej, klik nic nie robi\u0142. -->\r\n<!-- PROBLEM 2 (v2): stary skrypt z po\u0142\u0105czonego pliku NADAL -->\r\n<!-- obs\u0142ugiwa\u0142 te same przyciski. Przy klikni\u0119ciu stary otwiera\u0142 -->\r\n<!-- pozycj\u0119, a nowy \u2014 widz\u0105c j\u0105 ju\u017c jako otwart\u0105 \u2014 natychmiast -->\r\n<!-- j\u0105 zamyka\u0142. Skutek: odpowied\u017a w og\u00f3le si\u0119 nie pokazywa\u0142a. -->\r\n<!-- -->\r\n<!-- ROZWI\u0104ZANIE: przechwytywanie klikni\u0119cia w fazie CAPTURE -->\r\n<!-- (przed dotarciem do przycisku) + zatrzymanie propagacji, co -->\r\n<!-- blokuje star\u0105 obs\u0142ug\u0119 i wszelkie skrypty motywu. 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Sprawdzimy, ile podatku p\u0142acisz niepotrzebnie \u2014 i poka\u017cemy to na liczbach, zanim zdecydujesz si\u0119 na wsp\u00f3\u0142prac\u0119. Licencjonowany doradca podatkowy (KIDP) w cenie obs\u0142ugi […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-671","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/671","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=671"}],"version-history":[{"count":26,"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/671\/revisions"}],"predecessor-version":[{"id":712,"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=\/wp\/v2\/pages\/671\/revisions\/712"}],"wp:attachment":[{"href":"https:\/\/biurorachunkowewarszawa.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}