odoo/addons/base_vat/base_vat_data.xml

<?xml version="1.0"?>
<terp>
    <data>
        
        <record model="ir.ui.view" id="view_partner_form">
            <field name="name">res.partner.vat.inherit</field>
            <field name="model">res.partner</field>
            <field name="inherit_id" ref="base.view_partner_form"/>
            <field name="arch" type="xml">
                <field name="active" position="after">
                    <field name="vat"/>
                </field>
            </field>
        </record>
        
    </data>
</terp>