flectra/addons/base_vat/views/res_company_views.xml

<?xml version="1.0" encoding="utf-8"?>
<flectra>
    <record id="company_form_vat" model="ir.ui.view">
        <field name="name">res.company.form.vat.inherit</field>
        <field name="model">res.company</field>
        <field name="inherit_id" ref="base.view_company_form"/>
        <field name="arch" type="xml">
            <field name="parent_id" position="after">
                <field name="vat_check_vies" help="If this checkbox is ticked, you will not be able to save a contact if its VAT number cannot be verified by the European VIES service." />
            </field>
            <xpath expr="//field[@name='vat']" position="attributes">
                <attribute name="string">VAT</attribute>
            </xpath>
        </field>
    </record>
</flectra>