AddVatRequestParamsOrderComment.php

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<?php
namespace Magento\Sales\Observer\Frontend;

use Magento\Customer\Helper\Address as CustomerAddress;
use Magento\Customer\Model\Address\AbstractAddress;
use Magento\Framework\Event\Observer;
use Magento\Framework\Event\ObserverInterface;
use Magento\Sales\Model\Order;
use Magento\Sales\Model\Order\Address;

class AddVatRequestParamsOrderComment implements ObserverInterface
{
    protected $customerAddressHelper;

    public function __construct(CustomerAddress $customerAddressHelper)
    {
        $this->customerAddressHelper = $customerAddressHelper;
    }

    public function execute(Observer $observer)
    {
        $orderInstance = $observer->getOrder();
        $orderAddress = $this->_getVatRequiredSalesAddress($orderInstance);
        if (!$orderAddress instanceof Address) {
            return;
        }

        $vatRequestId = $orderAddress->getVatRequestId();
        $vatRequestDate = $orderAddress->getVatRequestDate();
        if (is_string($vatRequestId)
            && !empty($vatRequestId)
            && is_string($vatRequestDate)
            && !empty($vatRequestDate)
        ) {
            $orderHistoryComment = __('VAT Request Identifier')
                . ': ' . $vatRequestId . '<br />'
                . __('VAT Request Date') . ': ' . $vatRequestDate;
            $orderInstance->addStatusHistoryComment($orderHistoryComment, false);
        }
    }

    protected function _getVatRequiredSalesAddress($order, $store = null)
    {
        $configAddressType = $this->customerAddressHelper->getTaxCalculationAddressType($store);
        $requiredAddress = $configAddressType === AbstractAddress::TYPE_SHIPPING
            ? $order->getShippingAddress()
            : $order->getBillingAddress();

        return $requiredAddress;
    }
}