diff --git a/addons/account/models/account_partial_reconcile.py b/addons/account/models/account_partial_reconcile.py
index c18b76d756a..b449c745401 100644
--- a/addons/account/models/account_partial_reconcile.py
+++ b/addons/account/models/account_partial_reconcile.py
@@ -383,6 +383,7 @@ class AccountPartialReconcile(models.Model):
         :return: The newly created journal entries.
         '''
         tax_cash_basis_values_per_move = self._collect_tax_cash_basis_values()
+        today = fields.Date.context_today(self)
 
         moves_to_create = []
         to_reconcile_after = []
@@ -394,9 +395,10 @@ class AccountPartialReconcile(models.Model):
                 partial = partial_values['partial']
 
                 # Init the journal entry.
+                move_date = partial.max_date if partial.max_date > (move.company_id.period_lock_date or date.min) else today
                 move_vals = {
                     'move_type': 'entry',
-                    'date': partial.max_date,
+                    'date': move_date,
                     'ref': move.name,
                     'journal_id': partial.company_id.tax_cash_basis_journal_id.id,
                     'line_ids': [],