base_vat/views/res_config_settings_views.xml

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<?xml version="1.0" encoding="utf-8"?>
<odoo>
<record id="res_config_settings_view_form" model="ir.ui.view">
<field name="name">res.config.settings.view.form.inherit.base.vat</field>
<field name="model">res.config.settings</field>
<field name="inherit_id" ref="account.res_config_settings_view_form"/>
<field name="arch" type="xml">
<setting id="eu_service" position="after">
<setting id="vies_service_setting"
help="Verify VAT numbers using the European VIES service"
company_dependent="1"
title="If this checkbox is ticked, the default fiscal position that applies will depend upon the output of the verification by the European VIES Service."
documentation="/applications/finance/accounting/taxation/taxes/vat_validation.html">
<field name="vat_check_vies"/>
</setting>
</setting>
</field>
</record>
</odoo>