account-financial-tools/account_fiscal_position_vat_check/views/account_fiscal_position.xml

<?xml version="1.0" encoding="utf-8"?>
<!--
 © 2013-2016 Akretion (Alexis de Lattre <alexis.delattre@akretion.com>)
 License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl).
-->

<odoo>


<record id="view_account_position_form" model="ir.ui.view">
    <field name="name">customer.must.have.vat.fiscal_position_form</field>
    <field name="model">account.fiscal.position</field>
    <field name="inherit_id" ref="account.view_account_position_form" />
    <field name="arch" type="xml">
        <field name="vat_required" position="attributes">
            <!-- always display that field -->
            <attribute name="attrs">{}</attribute>
        </field>
    </field>
</record>


<record id="view_account_position_tree" model="ir.ui.view">
    <field name="name">customer.must.have.vat.fiscal_position_tree</field>
    <field name="model">account.fiscal.position</field>
    <field name="inherit_id" ref="account.view_account_position_tree" />
    <field name="arch" type="xml">
        <field name="name" position="after">
            <field name="vat_required" />
        </field>
    </field>
</record>


</odoo>