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Odoo-Build/snippets/account.report_invoice_document.show_parent_partner_reference.xml
T

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<data inherit_id="account.report_invoice_document" priority="50">
<p t-field="o.partner_id.ref" position="replace">
<p class="m-0" t-esc="o.partner_id.ref or o.partner_id.parent_id.ref"/>
</p>
<div t-if="o.partner_id.ref" position="attributes">
<attribute name="t-if">o.partner_id.ref or o.partner_id.parent_id.ref</attribute>
</div>
</data>