Per the DMG, pg. 78
"A creature can generally notice the presence of an active invisible creature within 30 ft with a Spot check (DC 20). The observer gains a hunch that "something's there" but can't see it or target it accurately with an attack. A creature who is holding still is practically impossible to notice (DC 30). An inanimate object, or an unliving creature holding still is even harder to spot (DC 40). It's practically imposible (+20 DC) to pinpoint an invisible character's position with a Spot check, and even if a character succeeds at such a check, the invisible creature still benefits from full concealment (50% miss chance).
A creature can use hearing to find invisible creatures. A character can make a Listen check for this purpose as a free action each round. A Listen check result at least equal to the invisible creature's Move Silently check result reveals its presence. (A creature with no ranks in Move Silently makes a Move Silently check as a Dexterity check to which an armor check penalty applies). A successful Listen check lets a character hear an invisible creature "over there somewhere". It's practically impossible to pinpoint the exact location of an invisible creature. A Listen check that beats the DC by 20 reveals the invisible creature's location."
and there's lots more there...
I would think that an AOO would only be allowable if the attacker can pinpoint the location of the creature (by whatever means). And the invisible creature would still get the 50% concealment bonus.
Phule
"A creature can generally notice the presence of an active invisible creature within 30 ft with a Spot check (DC 20). The observer gains a hunch that "something's there" but can't see it or target it accurately with an attack. A creature who is holding still is practically impossible to notice (DC 30). An inanimate object, or an unliving creature holding still is even harder to spot (DC 40). It's practically imposible (+20 DC) to pinpoint an invisible character's position with a Spot check, and even if a character succeeds at such a check, the invisible creature still benefits from full concealment (50% miss chance).
A creature can use hearing to find invisible creatures. A character can make a Listen check for this purpose as a free action each round. A Listen check result at least equal to the invisible creature's Move Silently check result reveals its presence. (A creature with no ranks in Move Silently makes a Move Silently check as a Dexterity check to which an armor check penalty applies). A successful Listen check lets a character hear an invisible creature "over there somewhere". It's practically impossible to pinpoint the exact location of an invisible creature. A Listen check that beats the DC by 20 reveals the invisible creature's location."
and there's lots more there...
I would think that an AOO would only be allowable if the attacker can pinpoint the location of the creature (by whatever means). And the invisible creature would still get the 50% concealment bonus.
Phule