Opinion of Advocate General Kokott delivered on 21 September 2023.#P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie.#Request for a preliminary ruling from the Naczelny Sąd Administracyjny.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Obligation to pay – Person who enters VAT on an invoice – Person liable to pay VAT – Fake invoices issued by an employee including the employer’s details without its knowledge or consent – Employer due diligence.#Case C-442/22.