If you are not seeing the VAT field on registration this is because the VAT field is connected to the country field. The VAT field is shown only to users in the countries you selected in Custom Field Settings for VAT.
The plugin first waits until the user chooses the country, and only then hides or shows the VAT field.
It is designed like this so that the field can be made mandatory for some countries, but unavailable for others
Just add a country + state (or country) field to the registration form. Once the uses chooses their country, they will see VAT depending on your country settings.
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