eiru_delivery_baco/views/account_invoice.xml

<?xml version="1.0" encoding="utf-8"?>
<openerp>
  <data>
    <record model="ir.ui.view" id="account_form_delivery_check">
       <field name="name">account_form_delivery_check</field>
       <field name="model">account.invoice</field>
       <field name="inherit_id" ref="account.invoice_form"/>
       <field name="arch" type="xml">
         <field name="account_id"  position="after">
           <field name="is_delivery"/>
           <field name="delivery_type" attrs="{'invisible':[('is_delivery','=',False)]}"/>
         </field>
      </field>
    </record>
</data>
</openerp>