UpdateVATNumber.php

<?php
/**
 * Copyright © Magento, Inc. All rights reserved.
 * See COPYING.txt for license details.
 */

namespace Magento\Customer\Setup\Patch\Data;

use Magento\Customer\Model\Customer;
use Magento\Customer\Setup\CustomerSetupFactory;
use Magento\Directory\Model\AllowedCountries;
use Magento\Framework\App\ObjectManager;
use Magento\Framework\Encryption\Encryptor;
use Magento\Framework\Indexer\IndexerRegistry;
use Magento\Framework\Setup\SetupInterface;
use Magento\Framework\Setup\UpgradeDataInterface;
use Magento\Framework\Setup\ModuleContextInterface;
use Magento\Framework\Setup\ModuleDataSetupInterface;
use Magento\Store\Model\ScopeInterface;
use Magento\Store\Model\StoreManagerInterface;
use Magento\Framework\DB\FieldDataConverterFactory;
use Magento\Framework\DB\DataConverter\SerializedToJson;
use Magento\Framework\App\ResourceConnection;
use Magento\Framework\Setup\Patch\DataPatchInterface;
use Magento\Framework\Setup\Patch\PatchVersionInterface;

class UpdateVATNumber implements DataPatchInterface, PatchVersionInterface
{
    /**
     * @var ModuleDataSetupInterface
     */
    private $moduleDataSetup;

    /**
     * @var CustomerSetupFactory
     */
    private $customerSetupFactory;

    /**
     * UpdateVATNumber constructor.
     * @param ModuleDataSetupInterface $moduleDataSetup
     * @param CustomerSetupFactory $customerSetupFactory
     */
    public function __construct(
        ModuleDataSetupInterface $moduleDataSetup,
        CustomerSetupFactory $customerSetupFactory
    ) {
        $this->moduleDataSetup = $moduleDataSetup;
        $this->customerSetupFactory = $customerSetupFactory;
    }

    /**
     * {@inheritdoc}
     */
    public function apply()
    {
        $customerSetup = $this->customerSetupFactory->create(['resourceConnection' => $this->moduleDataSetup]);
        $customerSetup->updateAttribute('customer_address', 'vat_id', 'frontend_label', 'VAT Number');
    }

    /**
     * {@inheritdoc}
     */
    public static function getDependencies()
    {
        return [
            ConvertValidationRulesFromSerializedToJson::class,
        ];
    }

    /**
     * {@inheritdoc}
     */
    public static function getVersion()
    {
        return '2.0.12';
    }

    /**
     * {@inheritdoc}
     */
    public function getAliases()
    {
        return [];
    }
}