100% Advance invoice should go to deferred & once final billing is posted it should go to main G/L

My client wants an Advance invoice for the billing plan and for Non Billing plan scenario should go to the deferred account and after the goods or service completion, it should go to the main G/L account.

They want accounting entries should be posted as below mentioned:
Dr AR
Cr Deferred Revenue
Cr VAT
Upon delivery or service completion
Dr Deferred Revenue
Cr Revenue account

Billing plan relevant Item categories they want TACO, TAMO, TANO, ZTFB, ZTXO, ZPIN, and ZPTR advance invoice should first post to deferred and at the time of final billing, it should automatically post to the main G/L account.
and for non-billing plans relevant for item categories TAN, TAC, TAM, ZNID, ZNTD, TAX, TAW-advance invoice should first post to deferred and at the time of final billing, it should automatically post to the main G/L account.

My client wants the advance invoice to go as a ‘noted item’ so that it should not be part of the customer’s normal SOA against the services already delivered and don’t hit the AR control account. Only Tax to be picked to VAT account.

Can you please guide me on how we can Map the Deferred G/L and Main G/L entries in SAP so that correct accounting entries will be shown?