if partner_invoice.cedente_IdFiscaleIVA_IdPaese and \
                    partner_invoice.cedente_IdFiscaleIVA_IdCodice:
                # -----             2.2.1.1 - Id Fiscale IVA
                x_3_2_1_1_id_fiscale_iva = etree.SubElement(
                    x_3_2_1_identificativi_fiscali,