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I cannot see the Billing part, why?
Short answer: The Billing part only appears on accounts that have a money pot: that is what makes the VAT number and the bank details useful.
Why it is hidden
The VAT number and the bank details only serve money pot withdrawals. As long as the money pot is not open for your account, those two fields would have nothing to do, and the part stays hidden.
It is not a question of role: an owner sees the whole Organisation page, but not that part.
How to get it
The money pot opens on request, when one of your shops moves to Shop with margins and you accept its terms. Once the money pot is active, the Billing part appears on its own.
The Payment by the organisation card is hidden by the same rule and comes back at the same time: it too is useless without a money pot, since the pot is what settles the orders sent to you.