The basic principle is the same, regardless of whether the invoice is an A/R or A/P invoice or an A/R or A/P invoice correction.
However, the commercial partner is always written to a separate field in the posting record. It is, therefore, irrelevant which account or account structure is involved, or whether both have been restructured entirely. This link may be used to retrieve and view the postings associated with the partner via the customer or supplier tab. This works in both directions, of course, as you can get from the partner (i.e., from the customer or supplier) to the bookings or from a posting to the debtor’s or creditor’s complete datasheet. From there, you can access in turn any posting, invoice or order, or whatever information is required and for which the user has access rights.
In effect, it does not matter in Odoo whether the user is working with a general or a dedicated account per partner. The assignment of the commercial partner defines the actual receivable or payable. Of course, this also means that invoicing addresses should never be changed during master data maintenance!
Since this set-up makes Odoo much more flexible, the system is configured in the standard version in such a way that postings are made to a general account, which is actually the account of the general ledger. I am well aware that this little piece of information will lead to an outcry among accountants, but we will deal with this separately. The reason behind this configuration does not change the fact at this point. In this context, Datev works with individual accounts in the sub-ledger which are then consolidated to an account in the general ledger. Odoo, on the other hand, writes to the general ledger and does not create separate accounts, so there is no need for consolidation. In other words, this is where the two different approaches are at odds.
It is, of course, possible to „teach“ Oddo to check whether it is a first order or a first invoice when confirming an order or invoice to a customer so that an account can be created for the partner and exchanged for the general account. But this would mean following the Datev logic.
It also means, however, that you first have to create an account manually in Datev before exporting to Datev. You will find another disadvantage in Odoo. The accounts belonging to the general ledger in Datev is configured in Odoo in such a way that they appear in the balance sheet since there is no consolidation between sub-ledger and general ledger in Odoo. Alternatively, it is possible to configure the individual accounts receivable and payable as relevant for the balance sheet during their automatic creation. In that case, each individual account is shown in the balance sheet. This can be corrected, depending on the scenario.
In short, however you look at it, none of the possible approaches is entirely satisfactory. The easiest way would probably be a re-import into Datev, but there are too many sources of error here.
This issue can only be resolved by mutual agreement.