diff --git a/addons/account/report/account_invoice_report.py b/addons/account/report/account_invoice_report.py
index 4e9957c319f..e667d36a59d 100644
--- a/addons/account/report/account_invoice_report.py
+++ b/addons/account/report/account_invoice_report.py
@@ -98,7 +98,11 @@ class AccountInvoiceReport(models.Model):
                 line.quantity / NULLIF(COALESCE(uom_line.factor, 1) / COALESCE(uom_template.factor, 1), 0.0) * (CASE WHEN move.move_type IN ('in_invoice','out_refund','in_receipt') THEN -1 ELSE 1 END)
                                                                             AS quantity,
                 -line.balance * currency_table.rate                         AS price_subtotal,
-                -line.balance / NULLIF(COALESCE(uom_line.factor, 1) / COALESCE(uom_template.factor, 1), 0.0) * currency_table.rate
+                -COALESCE(line.balance
+                   / NULLIF(line.quantity, 0.0)
+                   / NULLIF(COALESCE(uom_line.factor, 1), 0.0)
+                   / NULLIF(COALESCE(uom_template.factor, 1), 0.0),
+                   0.0) * currency_table.rate
                                                                             AS price_average,
                 COALESCE(partner.country_id, commercial_partner.country_id) AS country_id
         '''
diff --git a/addons/account/tests/test_account_invoice_report.py b/addons/account/tests/test_account_invoice_report.py
index 92009dd8522..1a4526cd038 100644
--- a/addons/account/tests/test_account_invoice_report.py
+++ b/addons/account/tests/test_account_invoice_report.py
@@ -21,7 +21,7 @@ class TestAccountInvoiceReport(AccountTestInvoicingCommon):
                     (0, None, {
                         'product_id': cls.product_a.id,
                         'quantity': 3,
-                        'price_unit': 1000,
+                        'price_unit': 750,
                     }),
                     (0, None, {
                         'product_id': cls.product_a.id,
@@ -108,11 +108,11 @@ class TestAccountInvoiceReport(AccountTestInvoicingCommon):
     def test_invoice_report_multiple_types(self):
         self.assertInvoiceReportValues([
             #price_average   price_subtotal  quantity
-            [2000,           2000,           1],
-            [1000,           1000,           1],
-            [1000,           1000,           3],
-            [6,              6,              1],
-            [-20,            -20,           -1],
-            [-20,            -20,           -1],
-            [-600,           -600,          -1],
+            [2000, 2000, 1],
+            [1000, 1000, 1],
+            [250, 750, 3],
+            [6, 6, 1],
+            [-20, -20, -1],
+            [-20, -20, -1],
+            [-600, -600, -1],
         ])