<data priority="50">
    <xpath expr="//div[@t-if='o.partner_id.vat']" position="after">
        <t t-set="display_phone" t-value="o.sale_id.x_studio_customer_phone or o.partner_id.commercial_partner_id.phone"/>
        <div t-if="display_phone">
            <span>Fon</span> <span t-esc="display_phone"/>
        </div>
    </xpath>
</data>