How to create line in AP Invoice without receiving by PO 3-Way match

Summary:

We have folloving definition: 3-Way match, Invoice match option: Receipt

We want to be able to add the line to Invoice by PO even if Receipt was not done and Invoice will gel "Need revalidation" status with system Hold.

How can we enable the "unreceived line" or "unmatched line" option and potentially gain explicit user permissions
to link an invoice to a Purchase Order (PO) and capture costs even before the goods or services are officially received in the system, with the expectation that the receipt will be entered later to complete the match. 

In our case we use "Period end accrual"