1E1 - Returned Goods on Trial
It is recommended to use a special document type for goods on trial.
Goods received on trial remain the property of the supplier, that is why it
is posted to off-balance-sheet accounts and booked to a separate (often
fictional) warehouse, because such goods are generally not for resale.
Documents of this type are the reversal of
1E0 - Receive Goods on Trial.

VAT Accounts
VAT accounts are not required.