diff --git a/tryton/modules/account_statement/message.xml b/tryton/modules/account_statement/message.xml
index d46ddec636..341ee11bc9 100644
--- a/tryton/modules/account_statement/message.xml
+++ b/tryton/modules/account_statement/message.xml
@@ -39,6 +39,12 @@ this repository contains the full copyright notices and license terms. -->
         <record model="ir.message" id="msg_line_amount_non_zero">
             <field name="text">Statement line amount cannot be zero.</field>
         </record>
+        <record model="ir.message" id="msg_statement_line_delete_cancel_draft">
+            <field name="text">To delete line "%(line)s" you must cancel or reset to draft statement "%(statement)s".</field>
+        </record>
+        <record model="ir.message" id="msg_statement_origin_delete_cancel_draft">
+            <field name="text">To delete origin "%(origin)s" you must cancel or reset to draft statement "%(statement)s".</field>
+        </record>
         <record model="ir.message" id="msg_post_statement_move">
             <field name="text">To post the move "%(move)s" you must post the statement "%(statement)s".</field>
         </record>
diff --git a/tryton/modules/account_statement/statement.py b/tryton/modules/account_statement/statement.py
index d0b426bc4e..e874e24c4c 100644
--- a/tryton/modules/account_statement/statement.py
+++ b/tryton/modules/account_statement/statement.py
@@ -761,7 +761,7 @@ class Line(origin_mixin(_states), sequence_ordered(), ModelSQL, ModelView):
         states=_states,
         context={'with_payment': False})
     origin = fields.Many2One('account.statement.origin', 'Origin',
-        readonly=True,
+        readonly=True, ondelete='RESTRICT',
         states={
             'invisible': ~Bool(Eval('origin')),
             },
@@ -939,6 +939,18 @@ class Line(origin_mixin(_states), sequence_ordered(), ModelSQL, ModelView):
     def search_rec_name(cls, name, clause):
         return [('statement.rec_name',) + tuple(clause[1:])]

+    @classmethod
+    def delete(cls, lines):
+        for line in lines:
+            if line.statement_state not in {'cancelled', 'draft'}:
+                raise AccessError(
+                    gettext(
+                        'account_statement.'
+                        'msg_statement_line_delete_cancel_draft',
+                        line=line.rec_name,
+                        sale=line.statement.rec_name))
+        super().delete(lines)
+
     @classmethod
     def copy(cls, lines, default=None):
         if default is None:
@@ -1168,6 +1180,18 @@ class Origin(origin_mixin(_states), ModelSQL, ModelView):
                 group_by=table.id))
         return [('id', 'in', query)]

+    @classmethod
+    def delete(cls, origins):
+        for origin in origins:
+            if origin.statement_state not in {'cancelled', 'draft'}:
+                raise AccessError(
+                    gettext(
+                        'account_statement.'
+                        'msg_statement_origin_delete_cancel_draft',
+                        origin=origin.rec_name,
+                        sale=origin.statement.rec_name))
+        super().delete(origins)
+
     @classmethod
     def copy(cls, origins, default=None):
         default = default.copy() if default is not None else {}