Occasionally a customer asks for an invoice. If we're using Retail Scheme: Apportionment Scheme 1 how do we know how much of that individual sale is SR or ZR? Do we just use the last quarter's split? Or the last full year (after adjustment). I can't seem to find the answer anywhere and HMRC guidance just says you have to issue an invoice if a customer asks for one! Any help gratefully received!
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The invoice should reflect the actual supply in question, and show any split between goods or services at different VAT rates.
Notice 700, para 16.6.1 explains what information the invoice must contain.
Your Retail Scheme calculation will effectively ignore the issue of the invoice.
It would indeed be bizarre if your customer's right to input tax recovery varied depending on your apportionment calculation for the quarter.