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It is required for all EU localizations. I know local partners can deliver it but we have legal entities in many coutries and impossible to have every country served in different way. It is legal requirement and very common for all EU countries that is why in my opinion it should be delivered as standard in D365.
In the Purchase Line field "Work Type" should be added in order to align with other capabilities.In the Resource table is a field "Vendor" with table relation to T23. If field is added on the page (customize profile); the field is not editable.On a project function "Create purchase orders", only purchase orders for items can be purchase; missing function to create purchase orders for resources and G/L accounts.