diff --git a/modules/account_tax_rule_country/account.py b/modules/account_tax_rule_country/account.py
index 47a7b65c9932d9e3e7dd617015b54357f40c5b15_bW9kdWxlcy9hY2NvdW50X3RheF9ydWxlX2NvdW50cnkvYWNjb3VudC5weQ==..cea3c89a740248a84ce48a906f1b1c33ba0fac5e_bW9kdWxlcy9hY2NvdW50X3RheF9ydWxlX2NvdW50cnkvYWNjb3VudC5weQ== 100644
--- a/modules/account_tax_rule_country/account.py
+++ b/modules/account_tax_rule_country/account.py
@@ -19,6 +19,8 @@
                 subdivision = subdivision.parent
 
         pattern = pattern.copy()
+        pattern.setdefault('from_country')
+        pattern.setdefault('to_country')
         for name in ['from_subdivision', 'to_subdivision']:
             subdivision = pattern.pop(name, None)
             if not subdivision: