---
title: "Create a Sales Invoice without an Item Code | ERPNext Documentation"
description: "Create ERPNext Sales Invoices and Credit Notes for one-time charges without an Item Code by completing the required child-row fields."
space: "ERPNext"
url: "https://docs.frappe.io/erpnext/sales-invoice-without-an-item"
updated: "2026-07-25"
---

ERPNext can invoice a one-time charge without selecting an Item Code. Enter the required details directly in the Sales Invoice Items child row. Use this sparingly because an [Item](/erpnext/item) provides better reporting, tax, UOM, income-account, and pricing consistency.

## Before you begin

Confirm:

- The [Customer](/erpnext/customer), Company, currency, and receivable account.
- The correct Income Account, Cost Center, UOM, and tax treatment for the charge.
- Whether your organization's controls require an Item master for every invoice line.
- Permission to create and submit a [Sales Invoice](/erpnext/sales-invoice).

Create a non-stock service or charge Item instead when the same charge is likely to recur.

## Create a Sales Invoice without an Item Code

1. Open the Sales Invoice list and select **Add Sales Invoice**.
2. Select the Customer.
3. Set the Posting Date, Due Date, and Company.
4. In the Items table, add a row.
5. Select the highlighted pencil icon to open the complete child-row editor.
6. Leave Item Code blank.
7. Enter Item Name, Description, Quantity, UOM, Rate, and Income Account.
8. Complete the Cost Center and tax-related fields required by your configuration.
9. Review totals, save, and submit.

![A Sales Invoice Items row with the pencil icon highlighted.](https://novacompanies.m.frappe.cloud/files/invoice-without-item-pencil.png)

![The Sales Invoice Item editor with an empty Item field and completed one-time charge details.](https://novacompanies.m.frappe.cloud/files/invoice-without-item-row-v2.png)

Because there is no Item Code, the stock-availability dot used for normal Item rows does not apply.

## Required line information


| Field          | Purpose                                         |
| -------------- | ----------------------------------------------- |
| Item Name      | Short label printed and reported for the charge |
| Description    | Complete explanation shown on the invoice       |
| Quantity       | Number of units billed                          |
| UOM            | Unit used to interpret Quantity                 |
| Rate           | Price per unit                                  |
| Income Account | Revenue account credited by the invoice         |
| Cost Center    | Organizational dimension used for reporting     |


Additional mandatory fields can appear through accounting dimensions, tax rules, or customization.

## Example

Nova Electronics Trading needs to bill a one-time **Expedited handling service**:


| Field          | Value                      |
| -------------- | -------------------------- |
| Item Name      | Expedited handling service |
| Quantity       | 1                          |
| UOM            | Nos                        |
| Rate           | $125                       |
| Income Account | Service Revenue            |


After submission, the Sales Invoice creates the normal receivable and income accounting entries. It does not create a stock movement.

## Create a Credit Note without an Item Code

Create a return against the original invoice where possible so the audit link is retained.

1. Open the submitted Sales Invoice.
2. Create a Return or [Credit Note](/erpnext/credit-note).
3. Confirm **Is Return** and the reference invoice.
4. Enter the one-time line with a negative quantity or mapped return values.
5. Review accounts and submit.

Do not create an unrelated negative invoice when a linked return is available.

## When to create an Item instead

Create a non-stock Item when:

- The charge will be used repeatedly.
- It requires consistent taxes or income accounts.
- Users need Item-wise reporting.
- It has a standard [Item Price](/erpnext/item-price).
- It appears in Quotations or [Sales Orders](/erpnext/sales-order).

## Troubleshooting


| Problem                                   | What to check                                                                                        |
| ----------------------------------------- | ---------------------------------------------------------------------------------------------------- |
| Invoice cannot be saved                   | Complete Item Name, Quantity, UOM, Rate, Income Account, Cost Center, and other mandatory dimensions |
| Stock validation appears                  | Confirm the row has no stock Item and no stock-update requirement                                    |
| Tax is incorrect                          | Review tax templates, Item Tax Template behavior, and charge classification                          |
| Reporting is inconsistent                 | Create a reusable non-stock Item instead                                                             |
| Credit Note does not reverse the original | Create it from the submitted invoice and verify the return reference                                 |


## Frequently asked questions

### Can I update stock for a row without an Item Code?

No meaningful stock ledger entry can be created without a stock Item. Use an Item when inventory is involved.

### Can I use this method for services?

Yes, but a reusable non-stock service Item is better when the service is sold regularly.

### Does the invoice create accounting entries?

Yes. The configured Income Account and receivable account are used on submission.

### Can a Sales Order contain a line without an Item Code?

This page covers Sales Invoice. Use a proper Item for a controlled multi-step sales cycle.

## Related topics

- [Sales Invoice](/erpnext/sales-invoice)
- [Credit Note](/erpnext/credit-note)
- [Item](/erpnext/item)
- [Item Price](/erpnext/item-price)
- [Chart of Accounts](/erpnext/chart-of-accounts)