diff --git a/htdocs/compta/tva/class/paymentvat.class.php b/htdocs/compta/tva/class/paymentvat.class.php
index 3ac9fca53f4..59d4f9823cf 100644
--- a/htdocs/compta/tva/class/paymentvat.class.php
+++ b/htdocs/compta/tva/class/paymentvat.class.php
@@ -458,11 +458,13 @@ class PaymentVAT extends CommonObject
 
 		if ($this->bank_line > 0) {
 			$accline = new AccountLine($this->db);
-			$accline->fetch($this->bank_line);
-			$result = $accline->delete($user);
-			if ($result < 0) {
-				$this->errors[] = $accline->error;
-				$error++;
+			$result = $accline->fetch($this->bank_line);
+			if ($result > 0) {
+				$result = $accline->delete($user); // $result may be 0 if not found (when bank entry was deleted manually and fk_bank point to nothing)
+				if ($result < 0) {
+					$this->errors[] = $accline->error;
+					$error++;
+				}
 			}
 		}