In Odoo, the "VAT payable" account is a default account that is used to track the value-added tax (VAT) that is payable by a business. This account is automatically created when you install the "Accounting" module in Odoo, and it is used to record the VAT that is collected from customers and payable to the government.

The "VAT payable" account is used in the tax closing entry to close the difference amount in the account. This is because the taxes closing entry is used to reconcile the VAT that is collected and paid and to make sure that the VAT accounts are balanced. When you create the taxes closing entry, the difference amount is calculated based on the VAT that has been collected and paid, and this amount is closed in the "VAT payable" account.

To change the "VAT payable" account in the configuration, go to the "Settings" menu and select the "Configuration" option. Then, go to the "Accounting" tab, and in the "VAT" section, click on the "Edit" button next to the "VAT payable" account. In the "Account" field, select the new account that you want to use for the VAT payable, and then click on the "Save" button to apply the changes.

Keep in mind that changing the "VAT payable" account in the configuration will affect the way that VAT is recorded and reported in Odoo. It is always a good idea to consult a qualified accountant or tax advisor before making changes to the VAT accounts in the configuration.