diff --git a/htdocs/core/lib/functions.lib.php b/htdocs/core/lib/functions.lib.php
index a26d77f947a..35c121536de 100644
--- a/htdocs/core/lib/functions.lib.php
+++ b/htdocs/core/lib/functions.lib.php
@@ -6283,9 +6283,11 @@ function getLocalTaxesFromRate($vatrate, $local, $buyer, $seller, $firstparamisi
 
 		$sql .= ", ".MAIN_DB_PREFIX."c_country as c";
 		if (!empty($mysoc) && $mysoc->country_code == 'ES') {
-			$sql .= " WHERE t.fk_pays = c.rowid AND c.code = '".$db->escape($buyer->country_code)."'"; // local tax in spain use the buyer country ??
+			$countrycodetouse = ((empty($buyer) || empty($buyer->country_code)) ? $mysoc->country_code : $buyer->country_code);
+			$sql .= " WHERE t.fk_pays = c.rowid AND c.code = '".$db->escape($countrycodetouse)."'"; // local tax in spain use the buyer country ??
 		} else {
-			$sql .= " WHERE t.fk_pays = c.rowid AND c.code = '".$db->escape(empty($seller->country_code) ? $mysoc->country_code : $seller->country_code)."'";
+			$countrycodetouse = ((empty($seller) || empty($seller->country_code)) ? $mysoc->country_code : $seller->country_code);
+			$sql .= " WHERE t.fk_pays = c.rowid AND c.code = '".$db->escape($countrycodetouse)."'";
 		}
 		$sql .= " AND t.taux = ".((float) $vatratecleaned)." AND t.active = 1";
 		if ($vatratecode) {