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path: root/addons/sale_stock/report/sale_order_report_templates.xml
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<?xml version="1.0"?>
<odoo>
    <template id="report_saleorder_document_inherit_sale_stock" inherit_id="sale.report_saleorder_document">
        <xpath expr="//div[@name='expiration_date']" position="after">
            <div class="col-3" t-if="doc.incoterm" groups="sale_stock.group_display_incoterm">
                <strong>Incoterm:</strong>
                <p t-field="doc.incoterm.code"/>
            </div>
        </xpath>
    </template>

    <template id="report_invoice_document_inherit_sale_stock" inherit_id="account.report_invoice_document">
        <xpath expr="//div[@name='reference']" position="after">
            <div class="col-auto mw-100 mb-2" t-if="o.invoice_incoterm_id" groups="sale_stock.group_display_incoterm" name="invoice_incoterm_id">
                <strong>Incoterm:</strong>
                <p class="m-0" t-field="o.invoice_incoterm_id.code"/>
            </div>
        </xpath>
    </template>
</odoo>