有可能将一半的while循环放在一个php标签之间，另一半放在另一个php标签中，就像我在那里展示的那样？

Is this possible to do? For example the bracket that close the while is in different php tags of the ones that start the while loop.

while ($row = $result->fetch_assoc()) {
    $code = $row["VAT"];
?>
<option name="Client VAT" value="<?php echo($code); ?>"><?php echo $code; ?></option>
<?php
}
?>

In a word - yes. PHP will continue the parsing of the PHP code in the next <?php tag without an issue.