[FIX] account: manage shipping address without `sale` installed

A previous commit[^1] added the shipping address in case the `sale`
module is installed. But it didn't manage the case where that module
is not installed.

opw-3199710

[^1]: bd5071ac

closes odoo/odoo#119557

Signed-off-by: Brice Bartoletti (bib) <bib@odoo.com>

addons/l10n_de/models/account_move.py

@@ -43,7 +43,9 @@ class AccountMove(models.Model):
     def _compute_l10n_de_addresses(self):
         for record in self:
             record.l10n_de_addresses = data = []
-            if record.partner_shipping_id == record.partner_id:
+            if 'partner_shipping_id' not in record._fields:
+                data.append((_("Invoicing Address:"), record.partner_id))
+            elif record.partner_shipping_id == record.partner_id:
                 data.append((_("Invoicing and Shipping Address:"), record.partner_shipping_id))
             elif record.move_type in ("in_invoice", "in_refund"):
                 data.append((_("Invoicing and Shipping Address:"), record.partner_id))