res_partner_views.xml

<odoo>
    <record id="view_partner_property_form" model="ir.ui.view">
        <field name="name">res.partner.property.form.inherit.sale.invoice.policy</field>
        <field name="model">res.partner</field>
        <field name="inherit_id" ref="account.view_partner_property_form"/>
        <field name="arch" type="xml">
            <group name="sale" position="inside">
                <field name="default_invoice_policy" attrs="{'invisible': [('is_company', '=', False)]}"/>
            </group>
        </field>
    </record>
    <record id="action_set_default_invoice_policy" model="ir.actions.server">
        <field name="name">Set Default Invoice Policy</field>
        <field name="model_id" ref="base.model_res_partner"/>
        <field name="binding_model_id" ref="base.model_res_partner"/>
        <field name="state">code</field>
        <field name="code">
            action = model.set_default_invoice_policy()
        </field>
    </record>
</odoo>