flectra/addons/account_payment/views/account_invoice_views.xml

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<?xml version="1.0"?>
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<flectra>
<record id="account_invoice_view_form_inherit_payment" model="ir.ui.view">
<field name="name">account.invoice.view.form.inherit.payment</field>
<field name="model">account.invoice</field>
<field name="inherit_id" ref="account.invoice_form"/>
<field name="arch" type="xml">
<xpath expr="//div[@name='button_box']" position="inside">
<button name="action_view_transactions" type="object"
class="oe_stat_button" icon="fa-money"
attrs="{'invisible': [('payment_tx_count', '=', 0)]}">
<field name="payment_tx_count" widget="statinfo" string="Transactions"/>
</button>
</xpath>
</field>
</record>
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</flectra>