diff --git a/addons/stock_account/models/stock_move.py b/addons/stock_account/models/stock_move.py
index 4c905a48d44..cea807ff740 100644
--- a/addons/stock_account/models/stock_move.py
+++ b/addons/stock_account/models/stock_move.py
@@ -5,7 +5,7 @@ from collections import defaultdict
 
 from odoo import api, fields, models, _
 from odoo.exceptions import UserError
-from odoo.tools import float_is_zero, float_round, OrderedSet
+from odoo.tools import float_compare, float_is_zero, float_round, OrderedSet
 
 import logging
 _logger = logging.getLogger(__name__)
@@ -46,6 +46,10 @@ class StockMove(models.Model):
         # If the move is a return, use the original move's price unit.
         if self.origin_returned_move_id and self.origin_returned_move_id.sudo().stock_valuation_layer_ids:
             layers = self.origin_returned_move_id.sudo().stock_valuation_layer_ids
+            # dropshipping create additional positive svl to make sure there is no impact on the stock valuation
+            # We need to remove them from the computation of the price unit.
+            if self.origin_returned_move_id._is_dropshipped():
+                layers = layers.filtered(lambda l: float_compare(l.value, 0, precision_rounding=l.product_id.uom_id.rounding) <= 0)
             layers |= layers.stock_valuation_layer_ids
             quantity = sum(layers.mapped("quantity"))
             return float_round(sum(layers.mapped("value")) / quantity, precision_digits=precision) if not float_is_zero(quantity, precision_rounding=layers.uom_id.rounding) else 0
diff --git a/addons/stock_dropshipping/tests/test_stockvaluation.py b/addons/stock_dropshipping/tests/test_stockvaluation.py
index 87fd49fe113..8af3002f84c 100644
--- a/addons/stock_dropshipping/tests/test_stockvaluation.py
+++ b/addons/stock_dropshipping/tests/test_stockvaluation.py
@@ -297,3 +297,29 @@ class TestStockValuation(ValuationReconciliationTestCommon):
         }
 
         self._check_results(expected_aml, 4, all_amls_return - all_amls)
+
+    def test_dropship_fifo_return(self):
+        """Test the return of a dropship order with a product set to FIFO costing
+        method. The unit price is correctly computed on the return picking svl.
+        """
+        self.env.company.anglo_saxon_accounting = True
+        self.product1.product_tmpl_id.categ_id.property_cost_method = 'fifo'
+        self.product1.product_tmpl_id.categ_id.property_valuation = 'real_time'
+        self.product1.product_tmpl_id.invoice_policy = 'order'
+
+        self._dropship_product1()
+        self.assertTrue(8 in self.purchase_order1.picking_ids.move_ids.stock_valuation_layer_ids.mapped('value'))
+        self.assertTrue(-8 in self.purchase_order1.picking_ids.move_ids.stock_valuation_layer_ids.mapped('value'))
+
+        # return what we've done
+        stock_return_picking_form = Form(self.env['stock.return.picking']
+            .with_context(active_ids=self.sale_order1.picking_ids.ids, active_id=self.sale_order1.picking_ids.ids[0],
+            active_model='stock.picking'))
+        stock_return_picking = stock_return_picking_form.save()
+        stock_return_picking_action = stock_return_picking.create_returns()
+        return_pick = self.env['stock.picking'].browse(stock_return_picking_action['res_id'])
+        return_pick.move_ids[0].move_line_ids[0].qty_done = 1.0
+        return_pick._action_done()
+
+        self.assertTrue(8 in return_pick.move_ids.stock_valuation_layer_ids.mapped('value'))
+        self.assertTrue(-8 in return_pick.move_ids.stock_valuation_layer_ids.mapped('value'))