If your registrar does not require this, the VAT field can be removed from the /includes/additionaldomainfields.php file. However some registrars do require this field, which is why it's present by default.
Which registrars do need that? They can´t even send this number to DENIC as it is not requested by the registry. I assume this is a faulty requirement of the registrars. Anyway, no deal to remove it with the described method. One still need to know that.
Official Response
WHMCS
commented
19th May 15
If your registrar does not require this, the VAT field can be removed from the /includes/additionaldomainfields.php file. However some registrars do require this field, which is why it's present by default.
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I assume this is a faulty requirement of the registrars.
Anyway, no deal to remove it with the described method. One still need to know that.