diff --git a/erpnext/controllers/buying_controller.py b/erpnext/controllers/buying_controller.py
index 01967042673..88bb4b29a84 100644
--- a/erpnext/controllers/buying_controller.py
+++ b/erpnext/controllers/buying_controller.py
@@ -356,7 +356,14 @@ class BuyingController(SubcontractingController):
 		if self.doctype == "Purchase Invoice" and not self.update_stock:
 			return
 
+		stock_items = self.get_stock_items()
+
 		for row in self.items:
+			# A service item holds no stock value, so there is nothing to book against it - and it
+			# must not make the expense accounts mandatory either.
+			if row.item_code not in stock_items:
+				continue
+
 			details = self.get_validated_purchase_expense_details(row.item_code)
 			if not details:
 				continue
@@ -365,6 +372,10 @@ class BuyingController(SubcontractingController):
 			if row.landed_cost_voucher_amount:
 				amount -= flt(row.landed_cost_voucher_amount, row.precision("base_amount"))
 
+			if not amount:
+				# GL Entry rejects a row with neither a debit nor a credit.
+				continue
+
 			self.add_gl_entry(
 				gl_entries=gl_entries,
 				account=details.purchase_expense_account,
diff --git a/erpnext/controllers/stock_controller.py b/erpnext/controllers/stock_controller.py
index c6435795443..7a292b078b6 100644
--- a/erpnext/controllers/stock_controller.py
+++ b/erpnext/controllers/stock_controller.py
@@ -897,6 +897,12 @@ class StockController(AccountsController):
 			self.append_expenses_added_to_stock_pair(gl_list, item_code, amount, item_row)
 
 	def append_expenses_added_to_stock_pair(self, gl_list, item_code, amount, item_row):
+		# A service item holds no stock value, so there is nothing to book against it - and it must
+		# not make the expense accounts mandatory either. A zero pair would be rejected by GL Entry
+		# anyway, which needs a debit or a credit on every row.
+		if not amount or not frappe.get_cached_value("Item", item_code, "is_stock_item"):
+			return
+
 		fields = ("expenses_added_to_stock_account", "expenses_added_to_stock_contra_account")
 		details = get_expenses_added_to_stock_accounts(item_code, self.company)
 
diff --git a/erpnext/stock/tests/test_expenses_added_to_stock.py b/erpnext/stock/tests/test_expenses_added_to_stock.py
index 3a464cb968a..75170494875 100644
--- a/erpnext/stock/tests/test_expenses_added_to_stock.py
+++ b/erpnext/stock/tests/test_expenses_added_to_stock.py
@@ -174,3 +174,38 @@ class TestExpensesAddedToStock(ERPNextTestSuite):
 			rate=100,
 			company=COMPANY,
 		)
+
+	def test_service_item_books_nothing_on_purchase_invoice_with_update_stock(self):
+		"""A service item carries no stock value, so booking it produced a GL row with neither a
+		debit nor a credit, which GL Entry rejects outright."""
+		from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
+
+		service_item = make_item(properties={"is_stock_item": 0}).name
+
+		pi = make_purchase_invoice(
+			company=COMPANY,
+			warehouse=WAREHOUSE,
+			item_code=service_item,
+			qty=1,
+			rate=500,
+			update_stock=1,
+			expense_account="Cost of Goods Sold - TCP1",
+			cost_center="Main - TCP1",
+		)
+
+		self.assertEqual(pi.docstatus, 1)
+
+		_balances, debits, credits = self.get_gl_balances("Purchase Invoice", pi.name)
+		self.assertEqual(debits[self.eats_account], 0)
+		self.assertEqual(credits[self.eats_contra_account], 0)
+
+		booked = frappe.get_all(
+			"GL Entry",
+			filters={
+				"voucher_type": "Purchase Invoice",
+				"voucher_no": pi.name,
+				"is_cancelled": 0,
+				"account": self.purchase_expense_account,
+			},
+		)
+		self.assertFalse(booked)