B2B checkout fields, split out from the e-invoicing migration and
picked back up now that it's shipped. Both fields are independently
optional, format-validated (shared regex in lib/vatId.ts, mirrored
server-side in api/checkout and api/account/profile), persisted in
the checkout draft, and saved as a customer profile default that
pre-fills future checkouts. Order/customer snapshot fields land in a
companion Payload backend commit.
Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>