oca-ocb-l10n_americas/odoo-bringout-oca-ocb-l10n_br/l10n_br/views/res_company_views.xml

<?xml version="1.0" encoding="UTF-8"?>
<odoo>
    <record id="view_company_form" model="ir.ui.view">
        <field name="name">res.company.form</field>
        <field name="model">res.company</field>
        <field name="inherit_id" ref="base.view_company_form"/>
        <field name="arch" type="xml">
            <xpath expr="//field[@name='vat']" position="after">
                <field name="l10n_br_ie_code" invisible="country_id != %(base.br)d"/>
                <field name="l10n_br_im_code" invisible="country_id != %(base.br)d"/>
                <field name="l10n_br_nire_code" invisible="country_id != %(base.br)d"/>
            </xpath>
        </field>
    </record>
</odoo>