:root {
  --ink: #132236;
  --muted: #5f6f80;
  --line: #d8e1e8;
  --paper: #ffffff;
  --soft: #f4f8f6;
  --mist: #eaf1f3;
  --green: #2f7d62;
  --green-dark: #1d5e48;
  --navy: #17314f;
  --gold: #c9973b;
  --shadow: 0 20px 50px rgba(19, 34, 54, 0.12);
  --page-gutter: clamp(22px, 5vw, 72px);
  --content-max: 1200px;
  font-family: Inter, ui-sans-serif, system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", sans-serif;
}

* {
  box-sizing: border-box;
}

html {
  scroll-behavior: smooth;
}

body {
  margin: 0;
  color: var(--ink);
  background: var(--paper);
  line-height: 1.6;
}

img,
svg {
  display: block;
}

a {
  color: inherit;
}

.sr-only {
  position: absolute;
  width: 1px;
  height: 1px;
  overflow: hidden;
  clip: rect(0, 0, 0, 0);
  white-space: nowrap;
}

.site-header {
  position: sticky;
  top: 0;
  z-index: 20;
  display: flex;
  align-items: center;
  justify-content: space-between;
  gap: 24px;
  min-height: 76px;
  padding: 0 var(--page-gutter);
  background: rgba(255, 255, 255, 0.92);
  border-bottom: 1px solid rgba(216, 225, 232, 0.8);
  backdrop-filter: blur(16px);
}

.brand {
  display: inline-flex;
  align-items: center;
  gap: 12px;
  text-decoration: none;
}

.brand-logo {
  width: 58px;
  height: 48px;
  object-fit: contain;
}

.brand strong,
.brand small {
  display: block;
}

.brand small {
  color: var(--muted);
  font-size: 0.78rem;
}

.main-nav {
  display: flex;
  align-items: center;
  gap: 28px;
  color: var(--muted);
  font-size: 0.95rem;
}

.main-nav a {
  text-decoration: none;
}

.main-nav a:hover {
  color: var(--green-dark);
}

.header-contact {
  display: grid;
  gap: 2px;
  color: var(--navy);
  font-size: 0.88rem;
  font-weight: 750;
  line-height: 1.25;
  text-align: right;
}

.header-contact a {
  text-decoration: none;
}

.header-contact a:hover,
address a:hover,
.site-footer a:hover {
  color: var(--green-dark);
}

.nav-toggle {
  display: none;
  width: 44px;
  height: 44px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #ffffff;
}

.nav-toggle span:not(.sr-only) {
  display: block;
  width: 18px;
  height: 2px;
  margin: 4px auto;
  background: var(--ink);
}

.hero {
  display: grid;
  grid-template-columns: minmax(0, 0.94fr) minmax(360px, 1.06fr);
  gap: clamp(28px, 5vw, 72px);
  align-items: center;
  min-height: calc(92vh - 76px);
  padding: clamp(40px, 6vw, 74px) var(--page-gutter);
  background: linear-gradient(135deg, #f7faf9 0%, #ffffff 55%, #edf5f1 100%);
}

.hero-content {
  max-width: 720px;
}

.eyebrow {
  margin: 0 0 14px;
  color: var(--green-dark);
  font-size: 0.78rem;
  font-weight: 800;
  letter-spacing: 0;
  text-transform: uppercase;
}

h1,
h2,
h3,
p {
  margin-top: 0;
}

h1 {
  max-width: 820px;
  margin-bottom: 22px;
  font-size: clamp(2.25rem, 4.8vw, 4.25rem);
  line-height: 1.05;
  letter-spacing: 0;
}

h2 {
  margin-bottom: 16px;
  font-size: clamp(2rem, 4vw, 3.4rem);
  line-height: 1.08;
  letter-spacing: 0;
}

h3 {
  margin-bottom: 10px;
  font-size: 1.14rem;
  line-height: 1.25;
}

.hero-lead {
  max-width: 660px;
  color: var(--muted);
  font-size: clamp(1rem, 1.6vw, 1.16rem);
}

.hero-actions,
.hero-points {
  display: flex;
  flex-wrap: wrap;
  align-items: center;
  gap: 12px;
}

.hero-actions {
  margin-top: 30px;
}

.button {
  display: inline-flex;
  align-items: center;
  justify-content: center;
  min-height: 48px;
  padding: 0 20px;
  border: 1px solid transparent;
  border-radius: 8px;
  font-weight: 800;
  text-decoration: none;
  cursor: pointer;
}

.button.primary {
  color: #ffffff;
  background: var(--green);
}

.button.primary:hover {
  background: var(--green-dark);
}

.button.secondary {
  color: var(--navy);
  background: #ffffff;
  border-color: var(--line);
}

.button.secondary:hover {
  border-color: var(--green);
}

.hero-points {
  padding: 0;
  margin: 28px 0 0;
  color: var(--muted);
  list-style: none;
}

.hero-points li {
  display: inline-flex;
  align-items: center;
  gap: 8px;
}

.hero-points li::before {
  content: "";
  width: 8px;
  height: 8px;
  background: var(--gold);
  border-radius: 50%;
}

.hero-media {
  overflow: hidden;
  border-radius: 8px;
  box-shadow: var(--shadow);
}

.hero-media img {
  width: 100%;
  min-height: 390px;
  object-fit: cover;
}

.section {
  padding: clamp(64px, 9vw, 120px) var(--page-gutter);
}

.intro {
  display: grid;
  grid-template-columns: minmax(240px, 0.9fr) minmax(260px, 1.1fr);
  gap: clamp(24px, 6vw, 80px);
  background: var(--navy);
  color: #ffffff;
}

.intro p:last-child {
  max-width: 760px;
  color: #d7e3eb;
  font-size: clamp(1.1rem, 2vw, 1.35rem);
}

.intro .eyebrow {
  color: #bfe6d5;
}

.section-heading {
  max-width: 760px;
  margin-bottom: 34px;
}

.services,
.benefits {
  background: #ffffff;
}

.service-grid {
  display: grid;
  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
  gap: 18px;
}

.service-card {
  min-height: 260px;
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #ffffff;
}

.service-card p {
  color: var(--muted);
}

.service-card a {
  text-decoration: none;
}

.service-card a:hover {
  color: var(--green-dark);
}

.binder-icon {
  position: relative;
  display: grid;
  justify-items: center;
  width: 48px;
  height: 72px;
  margin-bottom: 22px;
  padding-top: 14px;
  border-radius: 5px 5px 3px 3px;
  box-shadow: inset -7px 0 rgba(0, 0, 0, 0.1), 0 10px 22px rgba(19, 34, 54, 0.12);
}

.binder-icon::before {
  content: "";
  position: absolute;
  inset: 0;
  border-radius: inherit;
  background: linear-gradient(90deg, rgba(255, 255, 255, 0.18), transparent 45%);
}

.binder-label {
  position: relative;
  z-index: 1;
  display: grid;
  place-items: center;
  width: 24px;
  height: 30px;
  color: #111111;
  background: #ffffff;
  font-family: Georgia, "Times New Roman", serif;
  font-size: 1.35rem;
  line-height: 1;
  border-radius: 2px;
}

.binder-hole {
  position: absolute;
  right: 50%;
  bottom: 10px;
  z-index: 1;
  width: 14px;
  height: 14px;
  background: #ffffff;
  border-radius: 50%;
  transform: translateX(50%);
}

.binder-blue {
  background: #3856a6;
}

.binder-red {
  background: #c80f18;
  transform: rotate(2deg);
}

.binder-green {
  background: #087e4c;
}

.binder-gold {
  background: #f8a91b;
}

.binder-cyan {
  background: #09a9df;
}

.icon {
  display: grid;
  place-items: center;
  width: 46px;
  height: 46px;
  margin-bottom: 22px;
  color: var(--green-dark);
  background: var(--soft);
  border-radius: 8px;
}

.icon svg {
  width: 25px;
  height: 25px;
  fill: none;
  stroke: currentColor;
  stroke-linecap: round;
  stroke-linejoin: round;
  stroke-width: 1.9;
}

.process {
  background: var(--mist);
}

.steps {
  display: grid;
  grid-template-columns: repeat(3, minmax(0, 1fr));
  gap: 18px;
  padding: 0;
  margin: 0;
  list-style: none;
}

.steps li {
  min-height: 220px;
  padding: 28px;
  background: #ffffff;
  border-radius: 8px;
  border: 1px solid rgba(216, 225, 232, 0.95);
}

.process-binder {
  width: 44px;
  height: 66px;
  margin-bottom: 28px;
  padding-top: 13px;
}

.process-binder .binder-label {
  width: 22px;
  height: 28px;
  color: var(--ink);
  font-family: var(--font);
  font-size: 1rem;
  font-weight: 900;
}

.process-binder .binder-hole {
  width: 13px;
  height: 13px;
  bottom: 9px;
}

.steps p,
.benefit-list span,
.contact-copy p,
.form-note {
  color: var(--muted);
}

.benefits {
  display: grid;
  grid-template-columns: minmax(260px, 0.95fr) minmax(300px, 1.05fr);
  gap: clamp(28px, 7vw, 90px);
  align-items: start;
}

.benefits-copy p {
  max-width: 660px;
}

.benefit-list {
  display: grid;
  gap: 14px;
}

.benefit-list div {
  display: grid;
  gap: 4px;
  padding: 22px 0;
  border-bottom: 1px solid var(--line);
}

.benefit-list strong {
  font-size: 1.08rem;
}

.contact {
  display: grid;
  grid-template-columns: minmax(260px, 0.9fr) minmax(300px, 0.82fr);
  gap: clamp(28px, 7vw, 90px);
  padding: clamp(64px, 9vw, 120px) var(--page-gutter);
  background: #f7faf9;
}

address {
  margin-top: 28px;
  font-style: normal;
}

address a {
  color: var(--navy);
  font-weight: 750;
  text-decoration: none;
}

.contact-form {
  display: grid;
  gap: 16px;
  padding: clamp(22px, 4vw, 34px);
  background: #ffffff;
  border: 1px solid var(--line);
  border-radius: 8px;
  box-shadow: 0 14px 34px rgba(19, 34, 54, 0.08);
}

label {
  display: grid;
  gap: 7px;
  color: var(--ink);
  font-size: 0.94rem;
  font-weight: 750;
}

input,
select,
textarea {
  width: 100%;
  border: 1px solid var(--line);
  border-radius: 8px;
  padding: 13px 14px;
  color: var(--ink);
  background: #ffffff;
  font: inherit;
}

select {
  appearance: none;
  background-image: linear-gradient(45deg, transparent 50%, var(--muted) 50%), linear-gradient(135deg, var(--muted) 50%, transparent 50%);
  background-position: calc(100% - 18px) 50%, calc(100% - 13px) 50%;
  background-repeat: no-repeat;
  background-size: 5px 5px, 5px 5px;
}

textarea {
  resize: vertical;
}

input:focus,
select:focus,
textarea:focus {
  border-color: var(--green);
  outline: 3px solid rgba(47, 125, 98, 0.16);
}

.checkbox-field {
  display: grid;
  grid-template-columns: 18px 1fr;
  gap: 10px;
  align-items: start;
  color: var(--muted);
  font-size: 0.88rem;
  font-weight: 500;
  line-height: 1.45;
}

.checkbox-field input {
  width: 18px;
  height: 18px;
  margin-top: 2px;
  accent-color: var(--green);
}

.checkbox-field a,
.form-note a {
  color: var(--navy);
  font-weight: 750;
}

.recaptcha-field {
  min-height: 78px;
}

.form-honeypot {
  position: absolute;
  left: -9999px;
  width: 1px;
  height: 1px;
  opacity: 0;
  pointer-events: none;
}

.form-note {
  margin: 0;
  font-size: 0.9rem;
}

.form-note.is-success {
  color: var(--green-dark);
  font-weight: 750;
}

.form-note.is-error {
  color: #9d1c1f;
  font-weight: 750;
}

.site-footer {
  color: #d8e1e8;
  background: #0f1c2c;
}

.footer-main {
  display: grid;
  grid-template-columns: 0.9fr 1.25fr 0.85fr;
  gap: clamp(28px, 5vw, 76px);
  max-width: var(--content-max);
  margin: 0 auto;
  padding: clamp(54px, 7vw, 86px) var(--page-gutter);
}

.footer-column h2 {
  margin-bottom: 14px;
  color: #ffffff;
  font-size: 1.18rem;
  font-weight: 650;
}

.footer-column p {
  margin: 0 0 10px;
  color: #c3ced8;
  font-size: 0.94rem;
}

.footer-column strong {
  color: #ffffff;
}

.footer-column a,
.footer-bottom a {
  color: #c9973b;
  text-decoration: none;
}

.footer-column a:hover,
.footer-bottom a:hover {
  color: #bfe6d5;
}

.footer-lead {
  color: #ffffff;
  font-size: 1.05rem;
}

.footer-service-list {
  display: grid;
  gap: 6px;
  padding: 0;
  margin: 0;
  list-style: none;
}

.footer-bottom {
  display: grid;
  justify-items: center;
  gap: 16px;
  padding: 18px var(--page-gutter) 28px;
  border-top: 1px solid rgba(216, 225, 232, 0.16);
  text-align: center;
}

.footer-bottom p {
  max-width: 1060px;
  margin: 0;
  color: #c3ced8;
  font-size: 0.86rem;
}

.back-to-top {
  display: grid;
  place-items: center;
  width: 42px;
  height: 42px;
  color: var(--navy);
  background: #d8e1e8;
  border-radius: 4px;
  font-size: 1.45rem;
  line-height: 1;
}

.back-to-top:hover {
  background: #ffffff;
}

.footer-social {
  display: flex;
  gap: 10px;
  font-weight: 850;
}

.footer-social a {
  color: #c9973b;
}

.policy-page {
  max-width: 920px;
  padding: clamp(56px, 8vw, 104px) var(--page-gutter);
}

.policy-page section {
  margin-top: 34px;
}

.policy-page h2 {
  font-size: clamp(1.45rem, 2.5vw, 2rem);
}

.policy-page p {
  color: var(--muted);
}

.policy-page a {
  color: var(--navy);
  font-weight: 750;
}

.cookie-banner {
  position: fixed;
  right: 18px;
  bottom: 18px;
  left: 18px;
  z-index: 50;
  display: grid;
  grid-template-columns: minmax(0, 1fr) auto;
  gap: 18px;
  align-items: center;
  max-width: 980px;
  margin: 0 auto;
  padding: 18px;
  color: var(--ink);
  background: rgba(255, 255, 255, 0.98);
  border: 1px solid var(--line);
  border-radius: 8px;
  box-shadow: var(--shadow);
}

.cookie-banner[hidden] {
  display: none;
}

.cookie-banner p {
  margin: 4px 0 0;
  color: var(--muted);
  font-size: 0.94rem;
}

.cookie-actions {
  display: flex;
  flex-wrap: wrap;
  gap: 10px;
  justify-content: flex-end;
}

.service-hero {
  display: grid;
  grid-template-columns: minmax(0, 0.95fr) minmax(340px, 1.05fr);
  gap: clamp(28px, 6vw, 76px);
  align-items: center;
  padding: clamp(48px, 7vw, 92px) var(--page-gutter);
  background: linear-gradient(135deg, #f7faf9 0%, #ffffff 58%, #edf5f1 100%);
}

.service-hero img {
  width: 100%;
  min-height: 360px;
  object-fit: cover;
  border-radius: 8px;
  box-shadow: var(--shadow);
}

.service-body {
  display: grid;
  grid-template-columns: minmax(260px, 0.82fr) minmax(300px, 1.18fr);
  gap: clamp(28px, 7vw, 88px);
  padding: clamp(56px, 8vw, 104px) var(--page-gutter);
}

.service-panel {
  align-self: start;
  padding: 28px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: var(--soft);
}

.service-panel ul,
.service-content ul {
  padding-left: 20px;
  margin: 0;
}

.service-panel li,
.service-content li {
  margin-bottom: 10px;
}

.service-content p,
.service-content li {
  color: var(--muted);
}

.service-content section {
  margin-bottom: 34px;
}

.service-extra,
.faq-section {
  padding: clamp(56px, 8vw, 104px) var(--page-gutter);
}

.service-extra {
  background: #ffffff;
}

.platform-section {
  background: var(--soft);
}

.service-extra-inner,
.faq-inner {
  max-width: var(--content-max);
  margin: 0 auto;
}

.service-extra-grid {
  display: grid;
  grid-template-columns: minmax(260px, 0.9fr) minmax(300px, 1.1fr);
  gap: clamp(24px, 5vw, 70px);
  align-items: start;
}

.service-extra p,
.faq-item p {
  color: var(--muted);
}

.service-extra ul {
  padding-left: 20px;
  color: var(--muted);
}

.service-extra li {
  margin-bottom: 10px;
}

.text-link {
  display: inline-flex;
  margin-top: 4px;
  color: var(--green-dark);
  font-weight: 850;
  text-decoration-thickness: 2px;
  text-underline-offset: 4px;
}

.text-link:hover {
  color: var(--navy);
}

.faq-section {
  background: var(--soft);
}

.faq-grid {
  display: grid;
  grid-template-columns: repeat(2, minmax(0, 1fr));
  gap: 18px;
  margin-top: 28px;
}

.faq-item {
  padding: 24px;
  border: 1px solid var(--line);
  border-radius: 8px;
  background: #ffffff;
}

.faq-item h3 {
  margin-bottom: 8px;
}

.service-cta {
  padding: clamp(48px, 7vw, 82px) var(--page-gutter);
  color: #ffffff;
  background: var(--navy);
}

.service-cta p {
  max-width: 720px;
  color: #d7e3eb;
}

.service-cta .button {
  margin-top: 12px;
}

@media (max-width: 980px) {
  .site-header {
    gap: 18px;
  }

  .main-nav {
    gap: 18px;
  }

  .header-contact {
    display: none;
  }

  .hero,
  .intro,
  .benefits,
  .contact,
  .service-hero,
  .service-body,
  .service-extra-grid {
    grid-template-columns: 1fr;
  }

  .hero {
    min-height: auto;
  }

  .service-grid,
  .steps {
    grid-template-columns: repeat(2, minmax(0, 1fr));
  }

  .footer-main {
    grid-template-columns: 1fr;
  }
}

@media (max-width: 720px) {
  :root {
    --page-gutter: 24px;
  }

  .site-header {
    min-height: 68px;
  }

  .nav-toggle {
    display: block;
  }

  .main-nav {
    position: absolute;
    top: 68px;
    right: var(--page-gutter);
    left: var(--page-gutter);
    display: none;
    flex-direction: column;
    align-items: stretch;
    gap: 0;
    padding: 8px;
    background: #ffffff;
    border: 1px solid var(--line);
    border-radius: 8px;
    box-shadow: var(--shadow);
  }

  .main-nav.is-open {
    display: flex;
  }

  .main-nav a {
    padding: 14px 12px;
  }

  .main-nav::after {
    content: "+48 604 481 327  ·  biuro@i-tax.pl";
    display: block;
    padding: 14px 12px 10px;
    color: var(--navy);
    border-top: 1px solid var(--line);
    font-size: 0.92rem;
    font-weight: 750;
  }

  .service-page .site-header {
    flex-wrap: wrap;
    padding-top: 10px;
    padding-bottom: 10px;
  }

  .service-page .main-nav {
    position: static;
    display: flex;
    flex-direction: row;
    flex-wrap: wrap;
    width: 100%;
    padding: 0;
    border: 0;
    box-shadow: none;
  }

  .service-page .main-nav a {
    padding: 8px 0;
  }

  .service-page .main-nav::after {
    display: none;
  }

  .hero {
    padding-top: 38px;
  }

  h1 {
    font-size: clamp(2.35rem, 12vw, 3.2rem);
  }

  h2 {
    font-size: clamp(1.95rem, 9vw, 2.6rem);
  }

  .hero-media img {
    min-height: 260px;
  }

  .service-grid,
  .steps,
  .faq-grid {
    grid-template-columns: 1fr;
  }

  .service-card,
  .steps li {
    min-height: auto;
  }

  .hero-actions .button {
    width: 100%;
  }

  .cookie-banner {
    grid-template-columns: 1fr;
  }

  .cookie-actions,
  .cookie-actions .button {
    width: 100%;
  }
}