diff --git a/addons/account/views/account_account_tag_views.xml b/addons/account/views/account_account_tag_views.xml
index a636dfc314d..e7770a754e1 100644
--- a/addons/account/views/account_account_tag_views.xml
+++ b/addons/account/views/account_account_tag_views.xml
@@ -14,7 +14,7 @@
                             <field name="name"/>
                             <field name="applicability"/>
                             <field name="tax_negate" readonly="1" attrs="{'invisible': [('applicability', '!=', 'taxes')]}"/>
-                            <field name="country_id" readonly="1" options="{'no_open': True, 'no_create': True}" attrs="{'invisible': [('applicability', '!=', 'taxes')]}"/>
+                            <field name="country_id" options="{'no_open': True, 'no_create': True}" attrs="{'invisible': [('applicability', '!=', 'taxes')], 'readonly': [('tax_report_line_ids', '!=', [])]}"/>
                             <field name="tax_report_line_ids" readonly="1" attrs="{'invisible': [('applicability', '!=', 'taxes')]}"/>
                         </group>
                     </sheet>