diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 688f81c38eaae..0ad0602dd21b1 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -823,7 +823,7 @@ def _reconcile_lines(self, debit_moves, credit_moves, field):
         """
         (debit_moves + credit_moves).read([field])
         to_create = []
-        cash_basis = debit_moves and debit_moves[0].account_id.internal_type in ('receivable', 'payable') or False
+        cash_basis = debit_moves and debit_moves[0].account_id.internal_type in ('receivable', 'payable') and not debit_moves[0].invoice_id or False
         cash_basis_percentage_before_rec = {}
         dc_vals ={}
         while (debit_moves and credit_moves):
diff --git a/addons/account/tests/test_reconciliation.py b/addons/account/tests/test_reconciliation.py
index eab1c9f42fbd4..2f7e07925b5c4 100644
--- a/addons/account/tests/test_reconciliation.py
+++ b/addons/account/tests/test_reconciliation.py
@@ -776,6 +776,47 @@ def test_unreconcile_exchange(self):
         credit_aml.with_context(invoice_id=inv.id).remove_move_reconcile()
         self.assertAlmostEquals(inv.residual, 111)
 
+    def test_revert_in_invoice_move(self):
+        company = self.env.ref('base.main_company')
+        company.tax_cash_basis_journal_id = self.cash_basis_journal
+        company.tax_exibility = True
+        invoice = self.create_invoice(
+            type='in_invoice', invoice_amount=50,
+            currency_id=self.currency_usd_id)
+        invoice.journal_id.update_posted = True
+        invoice.action_cancel()
+        invoice.state = 'draft'
+        invoice.invoice_line_ids.write({
+            'invoice_line_tax_ids': [(6, 0, [self.tax_cash_basis.id])]})
+        invoice.compute_taxes()
+        invoice.action_invoice_open()
+        reversed_move_list = invoice.move_id.reverse_moves()
+        self.assertEqual(len(reversed_move_list), 1)
+
+    def test_revert_out_invoice_move(self):
+        company = self.env.ref('base.main_company')
+        company.tax_cash_basis_journal_id = self.cash_basis_journal
+        company.tax_exibility = True
+        tax_cash_basis_sale = self.tax_cash_basis.copy({
+            'type_tax_use': 'sale',
+            'account_id': self.tax_final_account.id,
+            'cash_basis_account_id': self.tax_waiting_account.id,
+        })
+        self.tax_final_account.reconcile = True
+        invoice = self.create_invoice(
+            type='out_invoice', invoice_amount=50,
+            currency_id=self.currency_usd_id)
+        invoice.journal_id.update_posted = True
+        invoice.action_cancel()
+        invoice.state = 'draft'
+        invoice.invoice_line_ids.write({
+            'invoice_line_tax_ids': [(6, 0, [tax_cash_basis_sale.id])]})
+        invoice.compute_taxes()
+        invoice.action_invoice_open()
+        reversed_move_list = invoice.move_id.reverse_moves()
+        self.assertEqual(len(reversed_move_list), 1)
+
+
     def test_revert_payment_and_reconcile(self):
         payment = self.env['account.payment'].create({
             'payment_method_id': self.inbound_payment_method.id,