[FIX] account: fix fiscal position with delivery address

The goal is to take into consideration that in case the TAX ID
is issued by the same member state as the vendor's,
then VAT charge is not reversed.

The VAT ID must be foreign as from the vendor's point of view.

closes odoo/odoo#73831

Task: 2596204
Signed-off-by: William André (wan) <wan@odoo.com>