Yes. If you are not used inventory item in Purchase order, there is no problem.
Otherwise, you have consider/accept these below situations.
1. The actual purchase amount of those item ledger entries will be zero and invoiced quantity for that line will be zero
2. If you have setup expected cost post in Navision, it might have posted some amounts into inventory interim account, those entries will not reversed unless you invoice the receipt lines.
Some consultant’s, may advice to invoice those lines with zero amount. But, it may affect your item average cost when you run Adjust cost item entries batch.