[FIX] l10n_de_skr03: fiscal positions with VAT id should be vat_required

Steps to reproduce:

- Install the l10n_de package
- Create and select a german company
- Accounting > Configuration > Settings > Fiscal localization
- Set: Deutscher Kontenplan SKR03 for the fiscal localization
- Accounting > Configuration > Accounting > Fiscal Positions
- Click on "Geschäftspartner EU (mit USt-ID)" (this fiscal position
  translates to "Business partner EU (with VAT ID)".

Issue: The `vat_required` field of this fiscal position is False but
sould be True as the fiscal position is "(with VAT id)".

Cause of the issue:

The `vat_required` field is a Boolean of the account.fiscal.position
model without defaut value nor compute method. As such it is interpreted
as "False" when unset (just like any unset python boolean).
Since the `vat_required` field is not set in the data file of the
`l10n_de_skr03` localization for the "Geschäftspartner EU (mit USt-ID)"
fiscal position, it will be interpreted as False.

Fix:

We update the data file of the fiscal localization to the expected value

opw-3721912

closes odoo#156444

Signed-off-by: Florian Gilbert (flg) <flg@odoo.com>

addons/l10n_de_skr03/data/account_tax_fiscal_position_data.xml

@@ -2344,6 +2344,7 @@
             <field name="chart_template_id" ref="l10n_de_chart_template"/>
             <field name="name">Geschäftspartner EU (mit USt-ID)</field>
             <field name="auto_apply" eval="True" />
+            <field name="vat_required" eval="True" />
             <field name="country_group_id" ref="base.europe"></field>
         </record>