diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
index 91b01d5..5119a3a 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -176,9 +176,10 @@
 					 throw(_("Purchse Order number required for Item {0}").format(d.item_code))
 
 	def pr_required(self):
+		stock_items = self.get_stock_items()
 		if frappe.db.get_value("Buying Settings", None, "pr_required") == 'Yes':
 			 for d in self.get('items'):
-				 if not d.purchase_receipt:
+				 if not d.purchase_receipt and d.item_code in stock_items:
 					 throw(_("Purchase Receipt number required for Item {0}").format(d.item_code))
 
 	def validate_write_off_account(self):