Judgment_paragraph 49 · ‘Evita-K’ EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Sofia pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-78/12)

49In this regard, it must be borne in mind that, under Article 178(a) of Directive 2006/112, the exercise of the right of deduction referred to in Article 168(a) of that directive is subject to the possession of an invoice. In accordance with Article 220(1) of Directive 2006/112, an invoice must thus be issued for every supply of goods or services which a taxable person makes on behalf of another taxable person (see Case C-368/09 Pannon Gép Centrum [2010] ECR I-7467, paragraph 39, and Case C-280/10 Polski Trawertyn [2012] ECR, paragraph 41).