normalization question: "customer" is either a company or an individual

[Felix Bachofner]

In previous databases (depending whether the database was developed for a Business to Business or B to Consumer oriented company) the customer "entity" was always either a company OR an individual.

Now I am tasked with creating a database where the end customer is EITHER an individual OR a company. [The business is like a wholesaler which ALSO sells to the public.]

Even though a purchase by a company is always instigated by an individual, I am VERY hesitant to link invoices to individuals as an individual MIGHT leave a company (to which this individual would also be linked) and as a consequence be deleted from the individuals table (or, worse, linked to a "new" company to which that individual moved).

It seems as though I should add an intermediate table "customers" which can represent EITHER companies or individuals. This customer entity then lives (at least for) the duration of a related invoice. I am, however, not at all convinced this intermediate table would "solve" the issue of an individual moving from one company to another . . .

Surely I am NOT the first person to deal with this. Is there a "best practice" data model for this situation?

Can someone provide a simplified data model or a link to a web page discussing this? Thanks.