diff --git a/addons/l10n_ph/wizard/generate_2307_wizard.py b/addons/l10n_ph/wizard/generate_2307_wizard.py
index 264ec0bf86d..225e3efe4c8 100644
--- a/addons/l10n_ph/wizard/generate_2307_wizard.py
+++ b/addons/l10n_ph/wizard/generate_2307_wizard.py
@@ -57,7 +57,8 @@ class Generate2307Wizard(models.TransientModel):
             }
             for invoice_line in move.invoice_line_ids.filtered(lambda l: l.display_type not in ('line_note', 'line_section')):
                 for tax in invoice_line.tax_ids.filtered(lambda x: x.l10n_ph_atc):
-                    values['product_name'] = re.sub(r'[\(\)]', '', invoice_line.product_id.name)
+                    product_name = invoice_line.product_id.name or invoice_line.name
+                    values['product_name'] = re.sub(r'[\(\)]', '', product_name) if product_name else ""
                     values['atc'] = tax.l10n_ph_atc
                     values['price_subtotal'] = invoice_line.price_subtotal
                     values['amount'] = tax.amount