diff --git a/addons/account_tax_cash_basis/i18n/account_tax_cash_basis.pot b/addons/account_tax_cash_basis/i18n/account_tax_cash_basis.pot
index 1739ba3f241..f3ccca6c7cf 100644
--- a/addons/account_tax_cash_basis/i18n/account_tax_cash_basis.pot
+++ b/addons/account_tax_cash_basis/i18n/account_tax_cash_basis.pot
@@ -40,6 +40,12 @@ msgstr ""
 msgid "Partial Reconcile"
 msgstr ""
 
+#. module: account_tax_cash_basis
+#: code:addons/account_tax_cash_basis/models/account_partial_reconcile.py:39
+#, python-format
+msgid "Please configure a Tax Received Account for tax %s"
+msgstr ""
+
 #. module: account_tax_cash_basis
 #: model:ir.model.fields,help:account_tax_cash_basis.field_account_tax_use_cash_basis
 msgid "Select this if the tax should use cash basis,which will create an entry for this tax on a given account during reconciliation"
diff --git a/addons/account_tax_cash_basis/models/account_partial_reconcile.py b/addons/account_tax_cash_basis/models/account_partial_reconcile.py
index 3bbea4a8140..a95e355b68f 100644
--- a/addons/account_tax_cash_basis/models/account_partial_reconcile.py
+++ b/addons/account_tax_cash_basis/models/account_partial_reconcile.py
@@ -35,6 +35,8 @@ class AccountPartialReconcileCashBasis(models.Model):
                             tax_group[acc] = amount
                         # Group by cash basis account and tax
                         acc = line.tax_line_id.cash_basis_account.id
+                        if not acc:
+                            raise UserError(_('Please configure a Tax Received Account for tax %s') % line.tax_line_id.name)
                         key = (acc, line.tax_line_id.id)
                         if key in total_by_cash_basis_account:
                             total_by_cash_basis_account[key] += amount