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When entering a non-existing “Item No.” in the field “No.”, the following message appears:

This item is not registered. To continue, choose one of the following options:
Create a new item card for XXXX.
Select an existing item.

This functionality cannot be enabled/disabled by (de-)selecting the option in the “Sales & Receivables Setup”
We can do it if speak about “Description” via Sales & Receivables Setup \ Create Item from Description but do not have such type of option for “No.”
In some cases functionality has been felt unwanted from the customer perspective..
Category: Inventory
STATUS DETAILS
Completed
Ideas Administrator

Thank you for your feedback. We released this feature as part of the functionality in Business Central April 2019 release. Please refer to the following link for more information: https://docs.microsoft.com/en-us/business-applications-release-notes/April19/dynamics365-business-central/application-enhancements Sincerely,​ Business Central Team