<odoo>

    <record id="account_invoice_reconciliation_date" model="ir.ui.view">
        <field name="name">account.invoice.reconciliation.date</field>
        <field name="model">account.invoice</field>
        <field name="inherit_id" ref="account.invoice_form"/>
        <field name="arch" type="xml">
            <field name="date_due" position="after">
                <field name="reconciliation_date" attrs="{'invisible': [('reconciliation_date', '=', False)]}"/>
            </field>
        </field>
    </record>

</odoo>
