diff --git a/addons/account/partner.py b/addons/account/partner.py
index deff94d59e1..029d1bab8fb 100644
--- a/addons/account/partner.py
+++ b/addons/account/partner.py
@@ -113,16 +113,16 @@ class account_fiscal_position(osv.osv):
         part_obj = self.pool['res.partner']
         partner = part_obj.browse(cr, uid, partner_id, context=context)
 
-        # partner manually set fiscal position always win
-        if partner.property_account_position:
-            return partner.property_account_position.id
-
         # if no delivery use invocing
         if delivery_id:
             delivery = part_obj.browse(cr, uid, delivery_id, context=context)
         else:
             delivery = partner
 
+        # partner manually set fiscal position always win
+        if delivery.property_account_position or partner.property_account_position:
+            return delivery.property_account_position or partner.property_account_position
+
         domains = [[('auto_apply', '=', True), ('vat_required', '=', partner.vat_subjected)]]
         if partner.vat_subjected:
             # Possibly allow fallback to non-VAT positions, if no VAT-required position matches