diff --git a/addons/point_of_sale/tests/test_anglo_saxon.py b/addons/point_of_sale/tests/test_anglo_saxon.py
index 8ddc0110063..c4b37211008 100644
--- a/addons/point_of_sale/tests/test_anglo_saxon.py
+++ b/addons/point_of_sale/tests/test_anglo_saxon.py
@@ -24,12 +24,13 @@ class TestAngloSaxonCommon(common.TransactionCase):
         self.account = self.env['account.account'].create({'name': 'Receivable', 'code': 'RCV00' , 'user_type_id': account_type_rcv.id, 'reconcile': True})
         account_expense = self.env['account.account'].create({'name': 'Expense', 'code': 'EXP00' , 'user_type_id': account_type_oth.id, 'reconcile': True})
         account_output = self.env['account.account'].create({'name': 'Output', 'code': 'OUT00' , 'user_type_id': account_type_oth.id, 'reconcile': True})
+        account_valuation = self.env['account.account'].create({'name': 'Valuation', 'code': 'STV00', 'user_type_id': account_type_oth.id, 'reconcile': True})
         self.partner.property_account_receivable_id = self.account
         self.category.property_account_income_categ_id = self.account
         self.category.property_account_expense_categ_id = account_expense
         self.category.property_stock_account_input_categ_id = self.account
         self.category.property_stock_account_output_categ_id = account_output
-        self.category.property_stock_valuation_account_id = self.account
+        self.category.property_stock_valuation_account_id = account_valuation
         self.category.property_stock_journal = self.env['account.journal'].create({'name': 'Stock journal', 'type': 'sale', 'code': 'STK00'})
         self.pos_config = self.env.ref('point_of_sale.pos_config_main')
         self.pos_config = self.pos_config.copy({'name': 'New POS config'})
diff --git a/addons/sale_mrp/tests/test_sale_mrp_flow.py b/addons/sale_mrp/tests/test_sale_mrp_flow.py
index 5e77a99ab45..51c18ca7283 100644
--- a/addons/sale_mrp/tests/test_sale_mrp_flow.py
+++ b/addons/sale_mrp/tests/test_sale_mrp_flow.py
@@ -405,12 +405,13 @@ class TestSaleMrpFlow(common.TransactionCase):
         self.account_receiv = self.env['account.account'].create({'name': 'Receivable', 'code': 'RCV00' , 'user_type_id': account_type.id, 'reconcile': True})
         account_expense = self.env['account.account'].create({'name': 'Expense', 'code': 'EXP00' , 'user_type_id': account_type.id, 'reconcile': True})
         account_output = self.env['account.account'].create({'name': 'Output', 'code': 'OUT00' , 'user_type_id': account_type.id, 'reconcile': True})
+        account_valuation = self.env['account.account'].create({'name': 'Valuation', 'code': 'STV00' , 'user_type_id': account_type.id, 'reconcile': True})
         self.partner.property_account_receivable_id = self.account_receiv
         self.category.property_account_income_categ_id = self.account_receiv
         self.category.property_account_expense_categ_id = account_expense
         self.category.property_stock_account_input_categ_id = self.account_receiv
         self.category.property_stock_account_output_categ_id = account_output
-        self.category.property_stock_valuation_account_id = self.account_receiv
+        self.category.property_stock_valuation_account_id = account_valuation
         self.category.property_stock_journal = self.env['account.journal'].create({'name': 'Stock journal', 'type': 'sale', 'code': 'STK00'})
 
         Product = self.env['product.product']
diff --git a/addons/stock_account/models/product.py b/addons/stock_account/models/product.py
index c8817b777ef..81fa093ccd5 100644
--- a/addons/stock_account/models/product.py
+++ b/addons/stock_account/models/product.py
@@ -5,7 +5,7 @@ from odoo import api, fields, models, tools, _
 from odoo.exceptions import UserError
 from odoo.tools import float_is_zero, pycompat
 from odoo.addons import decimal_precision as dp
-
+from odoo.exceptions import ValidationError
 
 
 class ProductTemplate(models.Model):
@@ -394,6 +394,15 @@ class ProductCategory(models.Model):
         domain=[('deprecated', '=', False)],
         help="When real-time inventory valuation is enabled on a product, this account will hold the current value of the products.",)
 
+    @api.constrains('property_stock_valuation_account_id', 'property_stock_account_output_categ_id', 'property_stock_account_input_categ_id')
+    def _check_valuation_accouts(self):
+        # Prevent to set the valuation account as the input or output account.
+        for category in self:
+            valuation_account = category.property_stock_valuation_account_id
+            input_and_output_accounts = category.property_stock_account_input_categ_id | category.property_stock_account_output_categ_id
+            if valuation_account and valuation_account in input_and_output_accounts:
+                raise ValidationError(_('The Stock Input and/or Output accounts cannot be the same than the Stock Valuation account.'))
+
     @api.onchange('property_cost_method')
     def onchange_property_valuation(self):
         if not self._origin: