{"id":14084,"date":"2026-02-03T16:28:56","date_gmt":"2026-02-03T16:28:56","guid":{"rendered":"https:\/\/www.tpa-group.pl\/?p=14084"},"modified":"2026-02-03T16:31:25","modified_gmt":"2026-02-03T16:31:25","slug":"doradztwo-cbam","status":"publish","type":"post","link":"https:\/\/www.tpa-group.pl\/pl\/uslugi\/doradztwo-cbam\/","title":{"rendered":"Doradztwo CBAM"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"14084\" class=\"elementor elementor-14084\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-317427a e-flex e-con-boxed e-con e-parent\" data-id=\"317427a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1927a55 elementor-widget elementor-widget-text-editor\" data-id=\"1927a55\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Po co?\u00a0<\/h2><p><span data-contrast=\"auto\">CBAM (Carbon\u00a0Border\u00a0Adjustment\u00a0Mechanism)\u00a0to unijny mechanizm maj\u0105cy na celu wyr\u00f3wnanie koszt\u00f3w emisji CO2 pomi\u0119dzy producentami z UE a importerami towar\u00f3w spoza Unii.\u00a0Dla importer\u00f3w oznacza to nie tylko nowe obowi\u0105zki raportowe, ale od 2026 r. tak\u017ce realne koszty finansowe, ryzyka regulacyjne i operacyjne oraz konieczno\u015b\u0107 wdro\u017cenia trwa\u0142ych proces\u00f3w\u00a0compliance.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Celem CBAM jest wyr\u00f3wnanie koszt\u00f3w emisji CO\u2082 pomi\u0119dzy producentami unijnymi a podmiotami importuj\u0105cymi towary z pa\u0144stw trzecich, co oznacza\u00a0obowi\u0105zek pozyskiwania i raportowania danych o emisjach wbudowanych w importowane towary,\u00a0konieczno\u015b\u0107 wsp\u00f3\u0142pracy z zagranicznymi producentami i weryfikacji jako\u015bci ich danych,\u00a0zakup i umarzanie certyfikat\u00f3w CBAM, kt\u00f3rych cena jest powi\u0105zana z rynkiem EU ETS,\u00a0jak i\u00a0ryzyko kar administracyjnych, sankcji finansowych oraz wstrzymania importu w przypadku niezgodno\u015bci.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h2>Dla kogo?\u00a0<\/h2><p><span data-contrast=\"auto\">Nasze us\u0142ugi w zakresie\u00a0CBAM\u00a0skierowane s\u0105 do przedsi\u0119biorstw, kt\u00f3re:\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"31\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">importuj\u0105 do UE towary obj\u0119te CBAM, w szczeg\u00f3lno\u015bci cement, stal i \u017celiwo, aluminium, nawozy, energi\u0119 elektryczn\u0105 lub wod\u00f3r,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"31\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">dzia\u0142aj\u0105 jako importerzy bezpo\u015bredni lub korzystaj\u0105 z po\u015brednich przedstawicieli celnych,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"31\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">realizuj\u0105 import regularny lub sporadyczny, ale przekraczaj\u0105cy progi zwolnie\u0144,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"31\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">przygotowuj\u0105 si\u0119 do uzyskania statusu upowa\u017cnionego zg\u0142aszaj\u0105cego CBAM,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"31\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">chc\u0105 oszacowa\u0107 wp\u0142yw CBAM na koszty, mar\u017ce i \u0142a\u0144cuch dostaw,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"31\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">uczestnicz\u0105 w transakcjach M&amp;A z udzia\u0142em sp\u00f3\u0142ek-importer\u00f3w,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"31\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">odpowiadaj\u0105 za obszary: podatki, c\u0142a, ESG, finanse,\u00a0compliance, zakupy lub zarz\u0105dzanie ryzykiem.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><p>\u00a0<\/p><p><span data-contrast=\"auto\">Wspieramy zar\u00f3wno organizacje, kt\u00f3re s\u0105 na wczesnym etapie wdra\u017cania CBAM, jak i te, kt\u00f3re ju\u017c raportuj\u0105, ale chc\u0105 uporz\u0105dkowa\u0107 procesy, ograniczy\u0107 ryzyka i przygotowa\u0107 si\u0119 na okres docelowy po 2026 r.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h2>Jak?\u00a0<\/h2><p><span data-contrast=\"auto\">Nasze wsparcie w zakresie CBAM pozwala przej\u015b\u0107 od reaktywnego raportowania do kontrolowanego, przewidywalnego i bezpiecznego modelu zarz\u0105dzania obowi\u0105zkami CBAM, zintegrowanego z procesami celnymi, finansowymi, zakupowymi i ESG.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">W ramach\u00a0wsparcia w zakresie\u00a0CBAM\u00a0oferujemy:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><h4>Wsparcie przy pozyskaniu i raportowaniu danych dotycz\u0105cych \u015bladu w\u0119glowego importowanych towar\u00f3w\u00a0<\/h4><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">mapowanie\u00a0\u0142a\u0144cucha warto\u015bci i analiza\u202fryzyk\u202fdostawc\u00f3w (w tym element\u00f3w\u00a0ESG\u202fdue\u202fdiligence),\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">weryfikacja\u00a0klasyfikacji CN oraz pochodzenia importowanych produkt\u00f3w, w tym wsparcie\u00a0przy uzyskaniu Wi\u0105\u017c\u0105cej Informacji Taryfowej (WIT),\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">projektowanie\u00a0i wdro\u017cenie\u00a0proces\u00f3w zbierania danych CBAM (tj.\u00a0matryce odpowiedzialno\u015bci, kontrola jako\u015bci, dokumentowanie metodyki),\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">obliczanie\u00a0\u015bladu w\u0119glowego dla produkt\u00f3w i przygotowanie\u00a0danych do raportowania zgodnie z metodyk\u0105 CBAM,\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"32\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">wsparcie\u00a0w sporz\u0105dzaniu sprawozda\u0144 CBAM oraz korekt, a tak\u017ce przygotowanie\u00a0organizacji do kontroli i weryfikacji.\u202f<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h4>Mapowanie i zarz\u0105dzanie ryzykiem CBAM<\/h4><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">analiza\u00a0ekspozycji\u00a0importer\u00f3w na ryzyka finansowe, operacyjne, logistyczne i\u00a0reputacyjne,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">identyfikacja\u00a0luk\u00a0w danych i procesach,\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">szacowanie\u00a0potencjalnych\u00a0koszt\u00f3w\u00a0(w tym scenariusze cen certyfikat\u00f3w),\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">ocena\u00a0wp\u0142ywu\u00a0CBAM na kontrakty i mar\u017ce,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">rekomendacja\u00a0planu\u00a0dzia\u0142a\u0144 i priorytet\u00f3w\u00a0wdro\u017ceniowych.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h4>Wsparcie w uzyskaniu \u201eCBAM readiness\u201d\u00a0<\/h4><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"6\" data-aria-level=\"1\"><span data-contrast=\"auto\">mapowanie \u0142a\u0144cucha warto\u015bci i analiza\u00a0ryzyk\u00a0dostawc\u00f3w (w tym elementy ESG\u00a0due\u00a0diligence),\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"7\" data-aria-level=\"1\"><span data-contrast=\"auto\">weryfikacj\u0119 klasyfikacji CN oraz pochodzenia importowanych produkt\u00f3w, w tym wsparcie przy uzyskaniu Wi\u0105\u017c\u0105cej Informacji Taryfowej (WIT),\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"8\" data-aria-level=\"1\"><span data-contrast=\"auto\">projektowanie i wdro\u017cenie proces\u00f3w zbierania danych CBAM (matryce odpowiedzialno\u015bci, kontrola jako\u015bci, dokumentowanie metodyki),\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"9\" data-aria-level=\"1\"><span data-contrast=\"auto\">obliczanie \u015bladu w\u0119glowego dla produkt\u00f3w i przygotowanie danych do raportowania zgodnie z metodyk\u0105 CBAM,\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"34\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"10\" data-aria-level=\"1\"><span data-contrast=\"auto\">wsparcie w sporz\u0105dzaniu sprawozda\u0144 CBAM oraz korekt, a tak\u017ce przygotowanie organizacji do kontroli i weryfikacji.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h4>Doradztwo przy wdro\u017ceniu CBAM compliance\u00a0<\/h4><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"43\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">pomagamy zaprojektowa\u0107 i wdro\u017cy\u0107 wewn\u0119trzne procedury oraz kontrol\u0119 zgodno\u015bci\u00a0(podzia\u0142 r\u00f3l i odpowiedzialno\u015bci, harmonogramy, polityki gromadzenia dowod\u00f3w, przygotowanie do kontroli, a tak\u017ce bie\u017c\u0105ce wsparcie interpretacyjne),<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"43\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">wspieramy integracj\u0119 wymog\u00f3w CBAM z procesami celnymi, zakupowymi, ESG i finansowymi,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"43\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">wspieramy\u00a0w bie\u017c\u0105cym monitoringu zmian regulacyjnych oraz aktualizacji procedur i dokumentacji.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h4>Prowadzenie spor\u00f3w i reprezentacja przed organami administracyjnymi i s\u0105dami\u00a0<\/h4><p><span data-contrast=\"auto\">Oferujemy wsparcie\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"44\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">w post\u0119powaniach dotycz\u0105cych CBAM,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"44\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">przy zaskar\u017caniu decyzji o odmowie lub cofni\u0119ciu statusu upowa\u017cnionego zg\u0142aszaj\u0105cego<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"44\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">w post\u0119powaniach dotycz\u0105cych kar za naruszenia obowi\u0105zk\u00f3w sprawozdawczych.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h4>CBAM due diligence przy akwizycji przedsi\u0119biorstw (importer\u00f3w)\u00a0<\/h4><p><span data-contrast=\"auto\">W przypadku planowanych transakcji (M&amp;A):<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">weryfikujemy, czy sp\u00f3\u0142ka-importer wype\u0142nia obowi\u0105zki CBAM (r\u00f3wnie\u017c w okresie przej\u015bciowym),\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">identyfikujemy ryzyka sankcyjne i finansowe,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"45\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">oceniamy potencjalne koszty dostosowania, zaleg\u0142o\u015bci i obci\u0105\u017cenia po stronie nabywcy.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h4>Szkolenia w zakresie CBAM i innych obowi\u0105zk\u00f3w \u015brodowiskowych\u00a0<\/h4><p><span data-contrast=\"auto\">Prowadzimy szkolenia dopasowane do roli uczestnik\u00f3w (dzia\u0142y podatkowe, celne, zakupowe, ESG, finanse,\u00a0compliance). Program obejmuje zar\u00f3wno obowi\u0105zki sprawozdawcze, jak i docelowy model rozlicze\u0144, zasady pozyskiwania danych, przygotowanie do weryfikacji oraz najlepsze praktyki organizacyjne.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Reprezentujemy klient\u00f3w:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"36\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">w post\u0119powaniach przed organami administracyjnymi i s\u0105dami,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"36\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">w sprawach dotycz\u0105cych kar, cofni\u0119cia statusu lub odmowy rejestracji,<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"36\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">w ramach CBAM\u00a0due\u00a0diligence\u00a0przy transakcjach M&amp;A.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li><\/ul><h4>Szkolenia<\/h4><p><span data-contrast=\"auto\">Prowadzimy praktyczne szkolenia CBAM dopasowane do r\u00f3l uczestnik\u00f3w \u2013 od zespo\u0142\u00f3w operacyjnych po kadr\u0119 zarz\u0105dzaj\u0105c\u0105.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05afe40 elementor-widget elementor-widget-heading\" data-id=\"05afe40\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kto?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ce53ae6 e-flex e-con-boxed e-con e-parent\" data-id=\"ce53ae6\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-a015a56 e-con-full e-flex e-con e-child\" data-id=\"a015a56\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dda49bc elementor-widget elementor-widget-single-person-card\" data-id=\"dda49bc\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;1131&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/pl\/persons\/wojciech-sztuba\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/04\/Wojciech-Sztuba_Clear-picture_web3-1.png\" alt=\"Wojciech Sztuba\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tPozna\u0144,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarszawa,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tKatowice\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Wojciech Sztuba<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partner zarz\u0105dzaj\u0105cy<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-22f8e69 e-con-full e-flex e-con e-child\" data-id=\"22f8e69\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b7027a6 elementor-widget elementor-widget-single-person-card\" data-id=\"b7027a6\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;4175&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/pl\/persons\/katarzyna-chwalbinska-kusek\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/12\/Katarzyna-Chwalbinska-Kusek-Zdjecie-wyroznione-nowa-strona-.png\" alt=\"Katarzyna Chwalbi\u0144ska-Kusek\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarszawa\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Katarzyna Chwalbi\u0144ska-Kusek<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partner<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e81ef82 e-flex e-con-boxed e-con e-parent\" data-id=\"e81ef82\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-0c4ae09 e-con-full e-flex e-con e-child\" data-id=\"0c4ae09\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7406629 elementor-widget elementor-widget-single-person-card\" data-id=\"7406629\" data-element_type=\"widget\" data-settings=\"{&quot;person_single&quot;:&quot;4161&quot;}\" data-widget_type=\"single-person-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"single-person-card\">\n            <a class=\"person-link\" href=\"https:\/\/www.tpa-group.pl\/pl\/persons\/grzegorz-gajda\/\"  >\n        \t\t<div class=\"img-container\">\n        \t\t\t<img decoding=\"async\" src=\"https:\/\/www.tpa-group.pl\/app\/uploads\/sites\/8\/2024\/12\/Grzegorz-Gajda_Clear-picture_web.png\" alt=\"Grzegorz Gajda\">\n        \t\t\t<span><\/span>\n        \t\t<\/div>\n\n\t\t\t\t    \t\t\t\t<div class=\"post-content-wrapper\">\n\t\t        \t\t<div class=\"content-container\">\n                \t\t\t                \t\t\t\t<div class=\"locations\">\n\n        \t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tPozna\u0144,&nbsp;\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<p>\n\t\t\t\t\t\t\t\t\t\t\tWarszawa\t\t\t\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n\t\t        \t\t\t\t\t        \t\t\t\t<h5 class=\"post-title\">Grzegorz Gajda<\/h5>\n                \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t        \t\t\t\t\t<div class=\"job-positions\">\n\t        \t\t\t\t\t\t\t        \t\t\t\t\t\t\t<p class=\"job-position \">Partner zarz\u0105dzaj\u0105cy<\/p>\n        \t\t\t\t\t\t\t        \t\t\t\t\t\t<\/div>\n\t        \t\t\t\t\t\t        \t\t\t\t\t<div class=\"btn-arrow\" style=\"background-image: url('https:\/\/www.tpa-group.pl\/app\/plugins\/ovos-elementor-widgets\/widgets\/single-person-card-widget\/img\/button-arrow-right-long.svg')\"><\/div>\n\t\t        \t\t\t\t\t        \t\t<\/div>\n\t        \t\t<\/div>\n\t\t\t\t    \t\t<\/a>\n    \t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4859d84 e-flex e-con-boxed e-con e-parent\" data-id=\"4859d84\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7106f3a elementor-widget elementor-widget-heading\" data-id=\"7106f3a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Co jeszcze?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78311f38 e-flex e-con-boxed e-con e-parent\" data-id=\"78311f38\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2860bda2 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"2860bda2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/doradztwo-podatkowe\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Doradztwo podatkowe<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98f677d megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"98f677d\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/uslugi-w-zakresie-doradztwa-esg\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Doradztwo ESG<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-545a197 megamenu-link-item elementor-widget elementor-widget-button\" data-id=\"545a197\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/doradztwo-prawne\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fa6l fa6l-light-arrow-right\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Doradztwo prawne<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Po co?\u00a0 CBAM (Carbon\u00a0Border\u00a0Adjustment\u00a0Mechanism)\u00a0to unijny mechanizm maj\u0105cy na celu wyr\u00f3wnanie koszt\u00f3w emisji CO2 pomi\u0119dzy producentami z UE a importerami towar\u00f3w spoza Unii.\u00a0Dla importer\u00f3w oznacza to nie tylko nowe obowi\u0105zki raportowe, ale od 2026 r. tak\u017ce realne koszty finansowe, ryzyka regulacyjne i operacyjne oraz konieczno\u015b\u0107 wdro\u017cenia trwa\u0142ych proces\u00f3w\u00a0compliance.\u00a0 Celem CBAM jest wyr\u00f3wnanie koszt\u00f3w emisji CO\u2082 pomi\u0119dzy [&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":14085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-14084","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uslugi"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Doradztwo CBAM - TPA Poland<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tpa-group.pl\/pl\/uslugi\/doradztwo-cbam\/\" 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