I have a company iPhone blocked by apple id last user, how to unblock?

If the device is to managed, you will need to take it to an Apple Store with proof of purchase in the company's name and the legal rep of the company for Apple to unlock it for you.

If you deploy your devices to users you should have them managed so they can be easily wiped by you regardless of the Apple ID or lock status.

Link-> Apple Configurator - Official Apple Support