After updating the WHMCS to the latest release (7.8.2) and run the VAT migration tool, in order to move the VAT Number customfield values to the new Tax ID native field, there is no way to search clients by VAT Number.
The Advanced Client Search (<yourhost>/admin/clients.php) does not display the VAT Number field so it's not possible to filter it.
The "Intelligent Search" bar doesn't find results as well.
This would be very useful and you should consider including it in the next releases.
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