Steps to reproduce the bug: - Go to settings > create a new company : - Choose the country : `Mexico` - fill in the VAT field : ESA2005273X1 - save - Validation error is triggered Problem: The Mexican VAT can be on the format: "MXESA2005273X1" or "ESA2005273X1". But only the "MX .." format is accepted for the moment, and it fails in the case of "ES.." because the function checks if it is a valid Espganol VAT number. In the case of failure, we use the `partner.commercial_partner_id.country_id` to get the country code. The problem is when creating the res.company, we also create a res.partner with a few fields within `VAT` except `country_id` field while we use it in the `check_vat` function : https://github.com/odoo/odoo/blob/7a7aacedde81998ec0f1a7f3283337236e56de42/addons/base_vat/models/res_partner.py#L167 Opw-2573557 closes odoo/odoo#72633 X-original-commit: a6a46c95e4947997892b21f407132574da1c7ff1 Signed-off-by: Nicolas Lempereur (nle) <nle@odoo.com> Signed-off-by: Djamel Touati <DjamelTouati@users.noreply.github.com>