diff --git a/addons/account_edi/models/account_edi_format.py b/addons/account_edi/models/account_edi_format.py
index ca0eb9b5835..70c17b21a74 100644
--- a/addons/account_edi/models/account_edi_format.py
+++ b/addons/account_edi/models/account_edi_format.py
@@ -455,21 +455,95 @@ class AccountEdiFormat(models.Model):
         :param vat:     The vat number of the partner.
         :returns:       A partner or an empty recordset if not found.
         '''
-        domains = []
-        for value, dom in (
-            (name, [('name', 'ilike', name)]),
-            (phone, expression.OR([[('phone', '=', phone)], [('mobile', '=', phone)]])),
-            (mail, [('email', '=', mail)]),
-            (vat, [('vat', 'like', vat)]),
-        ):
-            if value is not None:
-                domains.append(dom)
+        def search_with_vat(extra_domain):
+            if not vat:
+                return None
 
-        if domain:
-            domains.append(domain)
+            # Sometimes, the vat is specified with some whitespaces.
+            normalized_vat = vat.replace(' ', '')
+            country_prefix = None
 
-        domain = expression.OR(domains)
-        return self.env['res.partner'].search(domain, limit=1)
+            partner = self.env['res.partner'].search(extra_domain + [('vat', '=', normalized_vat)], limit=1)
+
+            # Try to remove the country code prefix from the vat.
+            if not partner and len(normalized_vat) > 2 and normalized_vat[:2].isalpha():
+                country_prefix = normalized_vat[:2]
+                normalized_vat = normalized_vat[2:]
+                partner = self.env['res.partner'].search(extra_domain + [
+                    ('vat', '=', normalized_vat),
+                    ('country_id.code', '=', country_prefix.lower()),
+                ], limit=1)
+
+                # The country could be not specified on the partner.
+                if not partner:
+                    partner = self.env['res.partner'].search(extra_domain + [
+                        ('vat', '=', normalized_vat),
+                        ('country_id', '=', False),
+                    ], limit=1)
+
+            # The vat could be a string of alphanumeric values without country code but with missing zeros at the
+            # beginning.
+            if not partner:
+                try:
+                    vat_only_numeric = str(int(normalized_vat))
+                except ValueError:
+                    vat_only_numeric = None
+
+                if vat_only_numeric:
+                    query = self.env['res.partner']._where_calc(extra_domain + [('active', '=', True)])
+                    tables, where_clause, where_params = query.get_sql()
+
+                    if country_prefix:
+                        vat_prefix_regex = f'({country_prefix})?'
+                    else:
+                        vat_prefix_regex = '([A-z]{2})?'
+
+                    self._cr.execute(f'''
+                        SELECT res_partner.id
+                        FROM {tables}
+                        WHERE {where_clause}
+                        AND res_partner.vat ~ %s
+                        LIMIT 1
+                    ''', where_params + ['^%s0*%s$' % (vat_prefix_regex, vat_only_numeric)])
+                    partner_row = self._cr.fetchone()
+                    if partner_row:
+                        partner = self.env['res.partner'].browse(partner_row[0])
+
+            return partner
+
+        def search_with_phone_mail(extra_domain):
+            domains = []
+            if phone:
+                domains.append([('phone', '=', phone)])
+                domains.append([('mobile', '=', phone)])
+            if mail:
+                domains.append([('email', '=', mail)])
+
+            if not domains:
+                return None
+
+            domain = expression.OR(domains)
+            if extra_domain:
+                domain = expression.AND([domain, extra_domain])
+            return self.env['res.partner'].search(domain, limit=1)
+
+        def search_with_name(extra_domain):
+            if not name:
+                return None
+            return self.env['res.partner'].search([('name', 'ilike', name)] + extra_domain, limit=1)
+
+        def search_with_domain(extra_domain):
+            if not domain:
+                return None
+            return self.env['res.partner'].search(domain + extra_domain, limit=1)
+
+        for search_method in (search_with_vat, search_with_domain, search_with_phone_mail, search_with_name):
+            for extra_domain in ([('company_id', '=', self.env.company.id)], []):
+                partner = search_method(extra_domain)
+                if partner:
+                    return partner
+
+        return self.env['res.partner']
 
     def _retrieve_product(self, name=None, default_code=None, barcode=None):
         '''Search all products and find one that matches one of the parameters.
diff --git a/addons/account_edi/tests/__init__.py b/addons/account_edi/tests/__init__.py
index eea5d7edcd2..e6e930de306 100644
--- a/addons/account_edi/tests/__init__.py
+++ b/addons/account_edi/tests/__init__.py
@@ -3,3 +3,4 @@
 
 from . import common
 from . import test_edi
+from . import test_import_vendor_bill
diff --git a/addons/account_edi/tests/test_import_vendor_bill.py b/addons/account_edi/tests/test_import_vendor_bill.py
new file mode 100644
index 00000000000..1f004014c94
--- /dev/null
+++ b/addons/account_edi/tests/test_import_vendor_bill.py
@@ -0,0 +1,21 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+
+
+@tagged('post_install', '-at_install')
+class TestImportVendorBill(AccountTestInvoicingCommon):
+
+    def test_retrieve_partner(self):
+
+        def retrieve_partner(vat, import_vat):
+            self.partner_a.with_context(no_vat_validation=True).vat = vat
+            self.partner_a.flush()
+            return self.env['account.edi.format']._retrieve_partner(vat=import_vat)
+
+        self.assertEqual(self.partner_a, retrieve_partner('BE0477472701', 'BE0477472701'))
+        self.assertEqual(self.partner_a, retrieve_partner('BE0477472701', '0477472701'))
+        self.assertEqual(self.partner_a, retrieve_partner('BE0477472701', '477472701'))
+        self.assertEqual(self.partner_a, retrieve_partner('0477472701', 'BE0477472701'))
+        self.assertEqual(self.partner_a, retrieve_partner('477472701', 'BE0477472701'))
+        self.assertEqual(self.env['res.partner'], retrieve_partner('DE0477472701', 'BE0477472701'))