Modified Sale or Return(SOR) process and AR Invoice Creation

We have some specific requirements for creation of AR Invoices and its complete accounting and recognition - Say Receivables, Revenue, and COGS etc. We are working on the Sale or Return (SOR) Processes and the detailed requirements are as follows:

 

SOR Process for Germany & Netherlands:

• We have regular SOR process where customer pre-billing acceptance is considered before invoicing. However for Germany and Netherlands, we need to send the invoice to customer. 
• This invoice is only for VAT purpose and it is just not a Tax Only Invoice. It is a complete invoice.
• But till the customer accepts it should not be accounted in regular receivables account, revenue account and COGS should also not be recognized or receivables and revenue have to be accounted in different accounts.