Tax/vat number field display in registration form
Magento 2 gives a selection in admin for show Tax/VAT field in Registration Form

Please follow the below steps for display Tax/VAT field in front.

1. Login in Magento 2 panel 
2. Go to Stores => Configuration => Customers 
3. Under customer => Select Customer Configuration option 
4. Expand Name and address options tab 
5. Here you can see that field "Show Tax/VAT Number" 
6. If you select "Required" option then it will display in registration form with mandatory field. If you select "Optional" option then it will display in registration form with non-mandatory field. So As per your requirement please select either required or optional option. 
7. Save the configuration. 

 That's it. 

 Now you can see this Tax/VAT field in registration form.