diff --git a/addons/purchase/invoice.py b/addons/purchase/invoice.py
index 6b8b278edda..91472da8653 100644
--- a/addons/purchase/invoice.py
+++ b/addons/purchase/invoice.py
@@ -113,6 +113,15 @@ class AccountInvoice(models.Model):
                     res.extend(self._anglo_saxon_purchase_move_lines(i_line, res))
         return res
 
+    @api.model
+    def _anglo_saxon_sale_move_lines(self, i_line):
+        for sale_line in i_line.sale_line_ids:
+            for proc in sale_line.procurement_ids:
+                if proc.purchase_line_id:
+                    #if the invoice line is related to sale order lines having one of its procurement_ids with a purchase_line_id set, it means that it is a confirmed dropship and in that case we mustn't create the cost of sale line (because the product won't enter the stock)
+                    return []
+        return super(AccountInvoice, self)._anglo_saxon_sale_move_lines(i_line)
+
     @api.model
     def _anglo_saxon_purchase_move_lines(self, i_line, res):
         """Return the additional move lines for purchase invoices and refunds.