diff --git a/addons/account/models/account_move.py b/addons/account/models/account_move.py
index 2096017c843..33aba6451a3 100644
--- a/addons/account/models/account_move.py
+++ b/addons/account/models/account_move.py
@@ -189,7 +189,7 @@ class AccountMove(models.Model):
 
     # used by cash basis taxes, telling the lines of the move are always
     # exigible. This happens if the move contains no payable or receivable line.
-    always_tax_exigible = fields.Boolean(compute='_compute_always_tax_exigible', store=True)
+    always_tax_exigible = fields.Boolean(compute='_compute_always_tax_exigible', store=True, readonly=False)
 
     # === Misc fields === #
     auto_post = fields.Selection(
diff --git a/addons/account/models/account_move_line.py b/addons/account/models/account_move_line.py
index 98ba3bfbe97..e6c0d6192ef 100644
--- a/addons/account/models/account_move_line.py
+++ b/addons/account/models/account_move_line.py
@@ -1916,6 +1916,7 @@ class AccountMoveLine(models.Model):
             'date': max(exchange_date or date.min, company._get_user_fiscal_lock_date() + timedelta(days=1)),
             'journal_id': journal.id,
             'line_ids': [],
+            'always_tax_exigible': True,
         }
         to_reconcile = []