diff --git a/erpnext/accounts/doctype/pos_closing_entry/test_pos_closing_entry.py b/erpnext/accounts/doctype/pos_closing_entry/test_pos_closing_entry.py
index 8eb28df..1deb3c5 100644
--- a/erpnext/accounts/doctype/pos_closing_entry/test_pos_closing_entry.py
+++ b/erpnext/accounts/doctype/pos_closing_entry/test_pos_closing_entry.py
@@ -49,6 +49,24 @@
 		self.assertEqual(pcv_doc.total_quantity, 2)
 		self.assertEqual(pcv_doc.net_total, 6700)
 
+	def test_pos_closing_without_item_code(self):
+		"""
+		Test if POS Closing Entry is created without item code
+		"""
+		test_user, pos_profile = init_user_and_profile()
+		opening_entry = create_opening_entry(pos_profile, test_user.name)
+
+		pos_inv = create_pos_invoice(
+			rate=3500, do_not_submit=1, item_name="Test Item", without_item_code=1
+		)
+		pos_inv.append("payments", {"mode_of_payment": "Cash", "account": "Cash - _TC", "amount": 3500})
+		pos_inv.submit()
+
+		pcv_doc = make_closing_entry_from_opening(opening_entry)
+		pcv_doc.submit()
+
+		self.assertTrue(pcv_doc.name)
+
 	def test_cancelling_of_pos_closing_entry(self):
 		test_user, pos_profile = init_user_and_profile()
 		opening_entry = create_opening_entry(pos_profile, test_user.name)
diff --git a/erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py b/erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py
index 0fce61f..fa59003 100644
--- a/erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py
+++ b/erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py
@@ -986,19 +986,36 @@
 			msg = f"Serial No {args.serial_no} not available for Item {args.item}"
 			frappe.throw(_(msg))
 
-	pos_inv.append(
-		"items",
-		{
-			"item_code": args.item or args.item_code or "_Test Item",
-			"warehouse": args.warehouse or "_Test Warehouse - _TC",
-			"qty": args.qty or 1,
-			"rate": args.rate if args.get("rate") is not None else 100,
-			"income_account": args.income_account or "Sales - _TC",
-			"expense_account": args.expense_account or "Cost of Goods Sold - _TC",
-			"cost_center": args.cost_center or "_Test Cost Center - _TC",
-			"serial_and_batch_bundle": bundle_id,
-		},
-	)
+	# append in pos invoice items without item_code by checking flag without_item_code
+	if args.without_item_code:
+		pos_inv.append(
+			"items",
+			{
+				"item_name": args.item_name or "_Test Item",
+				"description": args.item_name or "_Test Item",
+				"warehouse": args.warehouse or "_Test Warehouse - _TC",
+				"qty": args.qty or 1,
+				"rate": args.rate if args.get("rate") is not None else 100,
+				"income_account": args.income_account or "Sales - _TC",
+				"expense_account": args.expense_account or "Cost of Goods Sold - _TC",
+				"cost_center": args.cost_center or "_Test Cost Center - _TC",
+			},
+		)
+
+	else:
+		pos_inv.append(
+			"items",
+			{
+				"item_code": args.item or args.item_code or "_Test Item",
+				"warehouse": args.warehouse or "_Test Warehouse - _TC",
+				"qty": args.qty or 1,
+				"rate": args.rate if args.get("rate") is not None else 100,
+				"income_account": args.income_account or "Sales - _TC",
+				"expense_account": args.expense_account or "Cost of Goods Sold - _TC",
+				"cost_center": args.cost_center or "_Test Cost Center - _TC",
+				"serial_and_batch_bundle": bundle_id,
+			},
+		)
 
 	if not args.do_not_save:
 		pos_inv.insert()
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.js b/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
index db94f82..76eac95 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.js
@@ -773,7 +773,6 @@
 
 	update_stock: function(frm, dt, dn) {
 		frm.events.hide_fields(frm);
-		// frm.fields_dict.items.grid.toggle_reqd("item_code", frm.doc.update_stock);
 		frm.trigger('reset_posting_time');
 	},
 
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
index 4f6374f..974a876 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -113,7 +113,6 @@
 
 		if cint(self.update_stock):
 			self.validate_dropship_item()
-			# self.validate_item_code()
 			self.validate_warehouse()
 			self.update_current_stock()
 			self.validate_delivery_note()
@@ -854,11 +853,6 @@
 			):
 				frappe.throw(_("Paid amount + Write Off Amount can not be greater than Grand Total"))
 
-	def validate_item_code(self):
-		for d in self.get("items"):
-			if not d.item_code and self.is_opening == "No":
-				msgprint(_("Item Code required at Row No {0}").format(d.idx), raise_exception=True)
-
 	def validate_warehouse(self):
 		super(SalesInvoice, self).validate_warehouse()