diff --git a/product_analytic_purchase/models/purchase_order_line.py b/product_analytic_purchase/models/purchase_order_line.py
index d882f921e6..92d8e50dcd 100644
--- a/product_analytic_purchase/models/purchase_order_line.py
+++ b/product_analytic_purchase/models/purchase_order_line.py
@@ -34,5 +34,7 @@ def create(self, vals_list):
                 product = self.env["product.product"].browse(vals.get("product_id"))
                 ana_accounts = product.product_tmpl_id._get_product_analytic_accounts()
                 ana_account = ana_accounts["expense"]
-                vals["analytic_distribution"] = {ana_account.id: 100.0}
+                vals["analytic_distribution"] = (
+                    {ana_account.id: 100.0} if ana_account else False
+                )
         return super().create(vals_list)