Sub Test1()
    Dim sh As Worksheet
    Dim sh2 As Worksheet
Dim rw As Range
Dim i As Long, k As Long, j As Long
Dim ostatniaKomorka As Long
Set sh = Sheets("klient")
Set sh2 = Sheets("enova")
Set sh3 = Sheets("migracja")
k = sh.UsedRange.Rows.Count
j = sh2.UsedRange.Rows.Count
ostatniaKomorka = 1

For i = 2 To k
     If Application.WorksheetFunction.CountIf(sh2.Range(sh2.Cells(2, 1), sh2.Cells(j, 1)), sh.Cells(i, 1).Value) > 0 Then
        sh.Cells(i, 1).Interior.Color = RGB(255, 255, 255)
    Else
        sh.Cells(i, 1).Interior.Color = RGB(255, 255, 0)
        ostatniaKomorka = ostatniaKomorka + 1
        sh.Rows(i).EntireRow.Copy sh3.Rows(ostatniaKomorka)
    End If
Next i
End Sub