On Ledger journal accrual scheme can be applied on cost transactions.
The same functionality could be used on pending invoice lines in order to apply cost competence on the correct period.

Business Scenario:
When a company receives at the beginning of the new fiscal year, but with the competence of the previous one, it should have the possibility to post the invoices in the new year without VAT impacts, but it should be able to provide the VAT report.