<odoo>

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

</odoo>
