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Item category 04000 is missing (obligatory in accounting transaction 1000/0

hi

i am getting this error "Item category 04000 is missing (obligatory in accounting transaction 1000/0001)" while trying to make payment of Output Vat which is collected at the time of sales. The accounting entry which i am trying to post is (through T.code: F-07)

Output Vat Dr.

Bank Outgoing cr.

For Output Vat GL i assigned Item Category 5100 and for Bank Outgoing GL is 1000

It is urgent. Please tell me why this error is coming and how to rectify it.

i will assign points.

thanks

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