You can create them from the Configuration --> Account Groups Menu.

Hi,

Check out this module, that add this functionality in odoo 15 community edition: https://apps.odoo.com/apps/modules/15.0/om_account_accountant/

Thanks

In Odoo v.15 they have block this feature you need to activate it from developer mode. please check group_id filed in developer mode. 

It can be activated using python code

Thanks Ray for your reply. But I am referring to Odoo community version 15. There is no such option in 'Invoicing' module after activating 'Full accounting feature' in Developer mode. I hope you are following me.