Please read below link in line with INBOUND DELIVERY, it might be useful.
Jaymin R. Bhatt
Yes it is possible. This is within the same company code and inter plant Transfer you can do it for this a Special PO is created without any revenue flow and Value updation.
For Outbound Invoice is mandatory i.e., if it is Inter company or External Procurement.
Shankar K B
in order to activate the GL acount Tab in MIRO/MIR7:
SPRO -> Materials Management -> Logistics Invoice Verification ->
Incoming Invoice -> Activate Direct Posting to G/L Accounts and Material Accounts
and then tick "Dir.posting to G/L acct = active" checkbox
Thank you very much. I solved the problem. As a result, we can create an incoming vendor invoice without purchase order. After entering the necessary fields (invoice date, posting date, amount, document currency, baseline date, inv party) "G/L account" tab and "material" tab become active and we can enter the required information.