<data priority="50">
    <xpath expr="//field[@name='invoice_line_ids']/tree/field[@name='partner_id']" position="replace">
        <field name="partner_id" optional="hide"/>
    </xpath>
    <xpath expr="//field[@name='line_ids']/tree/field[@name='partner_id']" position="replace">
        <field name="partner_id" domain="['|', ('parent_id', '=', False), ('is_company', '=', True)]"/>
    </xpath>
</data>
