Yes it can.
Austria-Hungary, declared war on Serbia
Poland was invaded by Germany just before the war was declared.
China
Spain
europe
Siberia is a region of Russia, not a country. Australia has never declared war on, or been at war with either the USSR or Russia.
Austria-Hungary declared war on Serbia at the start of World War I.
England
Austria
Congress declared war on Japan because of that country's unprovoked attack on Pearl Harbor on December 7, 1941.
Italy
Soviet Union