partner-contact/partner_tz/views/res_partner.xml

<?xml version="1.0" encoding="UTF-8" ?>
<odoo>
    <record id="view_partner_form_inherit" model="ir.ui.view">
        <field name="name">res.partner.form.inherit</field>
        <field name="model">res.partner</field>
        <field name="inherit_id" ref="base.view_partner_form" />
        <field name="arch" type="xml">
            <field name="vat" position="before">
                <field name="tz" />
            </field>
        </field>
    </record>
</odoo>