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Hi, i had the same error.
The problem is that in the import field, there is a column that expects a value and the field is empty now. The value if empty, should be 0. If you don't need the column, don't select it for the import.
Kind regards,
Reinoud
Were you able to resolve this? I have the same problem. All my fields have valid data. I created the file by exporting the COA, and then importing, just wanting to update the default tax type, because I couldn't do this with the original import because I needed accounts to setup the tax types.
Can you check if all the necessary fields in the COA filled. I think that was the issue I was facing.
I tried the import again, with no changes to what I was importing and it ran OK. I can only suspect it was some setting I had changed that made it work. Or it could have been related to a bug that was in the Web core module, that prevented opening the accounting module in developer mode. I did try it after I'd upgraded the web module.