diff --git a/addons/account/models/account_report.py b/addons/account/models/account_report.py
index a1931dfd752..33bf1588e37 100644
--- a/addons/account/models/account_report.py
+++ b/addons/account/models/account_report.py
@@ -296,7 +296,7 @@ class AccountReportLine(models.Model):
         copied_line = self.copy({
             'report_id': copied_report.id,
             'parent_id': parent and parent.id,
-            'code': self.code and self._get_copied_code(),
+            'code': self._get_copied_code(),
         })
 
         # Keep track of old_code -> new_code in a mutable dict
@@ -327,6 +327,8 @@ class AccountReportLine(models.Model):
         :return: an unique code for the copied account.report.line
         '''
         self.ensure_one()
+        if not self.code:
+            return False
         code = self.code + '_COPY'
         while self.search_count([('code', '=', code)]) > 0:
             code += '_COPY'
diff --git a/addons/l10n_nl/data/account_tax_report_data.xml b/addons/l10n_nl/data/account_tax_report_data.xml
index d0651c5a193..bce3bdbfef6 100644
--- a/addons/l10n_nl/data/account_tax_report_data.xml
+++ b/addons/l10n_nl/data/account_tax_report_data.xml
@@ -287,7 +287,6 @@
                     </record>
                     <record id="tax_report_rub_btw_5c" model="account.report.line">
                         <field name="name">5c. Subtotal (heading 5a minus 5b) (VAT)</field>
-                        <field name="code"/>
                         <field name="aggregation_formula">NLTAX_B1.balance + NLTAX_B2.balance + NLTAX_B4a.balance + NLTAX_B4b.balance - NLTAX_B5b.balance</field>
                     </record>
                     <record id="tax_report_rub_btw_5d" model="account.report.line">