diff --git a/db/routines/vn/triggers/itemTaxCountry_beforeDelete.sql b/db/routines/vn/triggers/itemTaxCountry_beforeDelete.sql
new file mode 100644
index 000000000..461b861f2
--- /dev/null
+++ b/db/routines/vn/triggers/itemTaxCountry_beforeDelete.sql
@@ -0,0 +1,8 @@
+DELIMITER $$
+CREATE OR REPLACE DEFINER=`vn`@`localhost` TRIGGER `vn`.`itemTaxCountry_beforeDelete`
+	BEFORE DELETE ON `itemTaxCountry`
+	FOR EACH ROW
+BEGIN
+	CALL util.throw('Records in this table cannot be deleted');
+END$$
+DELIMITER ;
diff --git a/db/routines/vn/triggers/itemTaxCountry_beforeUpdate.sql b/db/routines/vn/triggers/itemTaxCountry_beforeUpdate.sql
index ad7d6327b..5220028e8 100644
--- a/db/routines/vn/triggers/itemTaxCountry_beforeUpdate.sql
+++ b/db/routines/vn/triggers/itemTaxCountry_beforeUpdate.sql
@@ -4,5 +4,9 @@ CREATE OR REPLACE DEFINER=`vn`@`localhost` TRIGGER `vn`.`itemTaxCountry_beforeUp
 	FOR EACH ROW
 BEGIN
 	SET NEW.editorFk = account.myUser_getId();
+
+	IF NOT(NEW.`countryFk` <=> OLD.`countryFk`) OR NOT(NEW.`itemFk` <=> OLD.`itemFk`) THEN
+		CALL util.throw('Only the VAT can be modified');
+	END IF;
 END$$
 DELIMITER ;