"If you write an invoice for customers who only appear "sporadically", NO separate debitor is needed to be created for these customers,

instead the "various" debitor should be used for this case.

With the sales orders, there is already the option of entering an adress with the "delivery to" or the "invoice to" fields. This function should also be available identically for the sales invoices - in this case only for the "Ivoice to" field.