diff --git a/include/sys/dmu_objset.h b/include/sys/dmu_objset.h
index a8cb812714ec..07712595a95b 100644
--- a/include/sys/dmu_objset.h
+++ b/include/sys/dmu_objset.h
@@ -62,6 +62,7 @@ struct dmu_tx;
 #define	OBJSET_FLAG_USERACCOUNTING_COMPLETE	(1ULL << 0)
 #define	OBJSET_FLAG_USEROBJACCOUNTING_COMPLETE	(1ULL << 1)
 #define	OBJSET_FLAG_PROJECTQUOTA_COMPLETE	(1ULL << 2)
+#define	OBJSET_FLAG_USERACCOUNTING_INVALID	(1ULL << 3)
 
 /*
  * This mask defines the set of flags which are "portable", meaning
diff --git a/module/os/freebsd/zfs/zio_crypt.c b/module/os/freebsd/zfs/zio_crypt.c
index fb88bc325d3c..3b58a5f4690b 100644
--- a/module/os/freebsd/zfs/zio_crypt.c
+++ b/module/os/freebsd/zfs/zio_crypt.c
@@ -1070,11 +1070,21 @@ zio_crypt_do_objset_hmacs(zio_crypt_key_t *key, void *data, uint_t datalen,
 
 	bcopy(raw_portable_mac, portable_mac, ZIO_OBJSET_MAC_LEN);
 
+	/*
+	 * This is necessary here as we check next whether
+	 * OBJSET_FLAG_USERACCOUNTING_INVALID is set in order to
+	 * decide if the local_mac should be zeroed out.
+	 */
+	intval = osp->os_flags;
+	if (should_bswap)
+		intval = BSWAP_64(intval);
+
 	/*
 	 * The local MAC protects the user, group and project accounting.
 	 * If these objects are not present, the local MAC is zeroed out.
 	 */
-	if ((datalen >= OBJSET_PHYS_SIZE_V3 &&
+	if (osp->os_flags & OBJSET_FLAG_USERACCOUNTING_INVALID ||
+	    (datalen >= OBJSET_PHYS_SIZE_V3 &&
 	    osp->os_userused_dnode.dn_type == DMU_OT_NONE &&
 	    osp->os_groupused_dnode.dn_type == DMU_OT_NONE &&
 	    osp->os_projectused_dnode.dn_type == DMU_OT_NONE) ||
diff --git a/module/os/linux/zfs/zio_crypt.c b/module/os/linux/zfs/zio_crypt.c
index 96dabe55a138..db4bff368857 100644
--- a/module/os/linux/zfs/zio_crypt.c
+++ b/module/os/linux/zfs/zio_crypt.c
@@ -1197,11 +1197,21 @@ zio_crypt_do_objset_hmacs(zio_crypt_key_t *key, void *data, uint_t datalen,
 
 	bcopy(raw_portable_mac, portable_mac, ZIO_OBJSET_MAC_LEN);
 
+	/*
+	 * This is necessary here as we check next whether
+	 * OBJSET_FLAG_USERACCOUNTING_INVALID is set in order to
+	 * decide if the local_mac should be zeroed out.
+	 */
+	intval = osp->os_flags;
+	if (should_bswap)
+		intval = BSWAP_64(intval);
+
 	/*
 	 * The local MAC protects the user, group and project accounting.
 	 * If these objects are not present, the local MAC is zeroed out.
 	 */
-	if ((datalen >= OBJSET_PHYS_SIZE_V3 &&
+	if (intval & OBJSET_FLAG_USERACCOUNTING_INVALID ||
+	    (datalen >= OBJSET_PHYS_SIZE_V3 &&
 	    osp->os_userused_dnode.dn_type == DMU_OT_NONE &&
 	    osp->os_groupused_dnode.dn_type == DMU_OT_NONE &&
 	    osp->os_projectused_dnode.dn_type == DMU_OT_NONE) ||
diff --git a/module/zfs/dmu_objset.c b/module/zfs/dmu_objset.c
index 66a8f20092e0..f02a05d282f5 100644
--- a/module/zfs/dmu_objset.c
+++ b/module/zfs/dmu_objset.c
@@ -1079,6 +1079,7 @@ dmu_objset_create_impl_dnstats(spa_t *spa, dsl_dataset_t *ds, blkptr_t *bp,
 	 */
 	if (dmu_objset_userused_enabled(os) &&
 	    (!os->os_encrypted || !dmu_objset_is_receiving(os))) {
+		os->os_phys->os_flags &= ~OBJSET_FLAG_USERACCOUNTING_INVALID;
 		os->os_phys->os_flags |= OBJSET_FLAG_USERACCOUNTING_COMPLETE;
 		if (dmu_objset_userobjused_enabled(os)) {
 			ds->ds_feature_activation[
@@ -2345,6 +2346,7 @@ dmu_objset_userspace_upgrade_cb(objset_t *os)
 		return (err);
 
 	os->os_flags |= OBJSET_FLAG_USERACCOUNTING_COMPLETE;
+	os->os_flags &= ~OBJSET_FLAG_USERACCOUNTING_INVALID;
 	txg_wait_synced(dmu_objset_pool(os), 0);
 	return (0);
 }
@@ -2383,6 +2385,7 @@ dmu_objset_id_quota_upgrade_cb(objset_t *os)
 		return (err);
 
 	os->os_flags |= OBJSET_FLAG_USERACCOUNTING_COMPLETE;
+	os->os_flags &= ~OBJSET_FLAG_USERACCOUNTING_INVALID;
 	if (dmu_objset_userobjused_enabled(os))
 		os->os_flags |= OBJSET_FLAG_USEROBJACCOUNTING_COMPLETE;
 	if (dmu_objset_projectquota_enabled(os))
diff --git a/module/zfs/dsl_crypt.c b/module/zfs/dsl_crypt.c
index c46810b9715a..4781027322c4 100644
--- a/module/zfs/dsl_crypt.c
+++ b/module/zfs/dsl_crypt.c
@@ -2098,6 +2098,10 @@ dsl_crypto_recv_raw_objset_sync(dsl_dataset_t *ds, dmu_objset_type_t ostype,
 	arc_release(os->os_phys_buf, &os->os_phys_buf);
 	bcopy(portable_mac, os->os_phys->os_portable_mac, ZIO_OBJSET_MAC_LEN);
 	bzero(os->os_phys->os_local_mac, ZIO_OBJSET_MAC_LEN);
+	os->os_phys->os_flags &= ~OBJSET_FLAG_USERACCOUNTING_COMPLETE;
+	os->os_phys->os_flags &= ~OBJSET_FLAG_USEROBJACCOUNTING_COMPLETE;
+	os->os_phys->os_flags |= OBJSET_FLAG_USERACCOUNTING_INVALID;
+	os->os_flags = os->os_phys->os_flags;
 	os->os_next_write_raw[tx->tx_txg & TXG_MASK] = B_TRUE;
 
 	/* set metadnode compression and checksum */