diff --git a/sale_order_import/tests/test_order_import.py b/sale_order_import/tests/test_order_import.py
index 344a1da96c..5b809d6bf8 100644
--- a/sale_order_import/tests/test_order_import.py
+++ b/sale_order_import/tests/test_order_import.py
@@ -7,7 +7,7 @@
 from unittest import mock
 
 from odoo import exceptions
-from odoo.tests import Form
+from odoo.tests import Form, RecordCapturer
 
 from .common import TestCommon
 
@@ -258,3 +258,114 @@ def test_order_import_log_errored_line(self):
                         lambda m: messages[0] in m.body and messages[1] in m.body
                     )
                 )
+
+    def test_create_missing_invoice_partner(self):
+        """Tests creation of missing invoice partner when ctx flag is True
+
+        Expected behavior: the import workflow is not halted, and a new invoicing
+        partner is created on the fly.
+        """
+        parsed_order = dict(
+            self.parsed_order,
+            invoice_to={
+                "country_code": "FR",
+                "email": "test@invoice.partner",
+                "name": "Test Invoice Address",
+            },
+        )
+        wiz = self.wiz_model.with_context(create_missing_invoice_partner=True)
+        with RecordCapturer(self.env["res.partner"], []) as rc_partner:
+            order = wiz.create_order(parsed_order, "pricelist")
+        self.assertEqual(len(rc_partner.records), 1)
+        invoice_partner = rc_partner.records
+        self.assertEqual(invoice_partner.type, "invoice")
+        self.assertEqual(invoice_partner.parent_id, self.partner)
+        self.assertEqual(invoice_partner.country_id, self.env.ref("base.fr"))
+        self.assertEqual(invoice_partner.email, "test@invoice.partner")
+        self.assertEqual(invoice_partner.name, "Test Invoice Address")
+        self.assertEqual(order.partner_invoice_id, invoice_partner)
+        self.assertIn("Created invoice partner", order.message_ids[0].body)
+
+    def test_create_missing_invoice_partner_disabled(self):
+        """Tests creation of missing invoice partner when ctx flag is False or not set
+
+        Expected behavior: the import workflow is halted with an error.
+        """
+        parsed_order = dict(
+            self.parsed_order,
+            invoice_to={
+                "country_code": "FR",
+                "email": "test@invoice.partner",
+                "name": "Test Invoice Address",
+            },
+        )
+        wiz = self.wiz_model
+
+        # No context flag
+        ctx = dict(wiz.env.context)
+        ctx.pop("create_missing_invoice_partner", None)
+        wiz = wiz.with_context(ctx)  # pylint: disable=context-overridden
+        with self.assertRaises(exceptions.UserError):
+            wiz.create_order(parsed_order, "pricelist")
+
+        # Context flag set to False
+        wiz = wiz.with_context(create_missing_invoice_partner=False)
+        with self.assertRaises(exceptions.UserError):
+            wiz.create_order(parsed_order, "pricelist")
+
+    def test_create_missing_shipping_partner(self):
+        """Tests creation of missing shipping partner when ctx flag is True
+
+        Expected behavior: the import workflow is not halted, and a new shipping
+        partner is created on the fly.
+        """
+        parsed_order = dict(
+            self.parsed_order,
+            ship_to={
+                "city": "Rome",
+                "country_code": "IT",
+                "street": "Via dei Platani",
+                "zip": "00100",
+            },
+        )
+        wiz = self.wiz_model.with_context(create_missing_shipping_partner=True, test=1)
+        with RecordCapturer(self.env["res.partner"], []) as rc_partner:
+            order = wiz.create_order(parsed_order, "pricelist")
+        self.assertEqual(len(rc_partner.records), 1)
+        shipping_partner = rc_partner.records
+        self.assertEqual(shipping_partner.type, "delivery")
+        self.assertEqual(shipping_partner.parent_id, self.partner)
+        self.assertEqual(shipping_partner.city, "Rome")
+        self.assertEqual(shipping_partner.country_id, self.env.ref("base.it"))
+        self.assertEqual(shipping_partner.street, "Via dei Platani")
+        self.assertEqual(shipping_partner.zip, "00100")
+        self.assertEqual(order.partner_shipping_id, shipping_partner)
+        self.assertIn("Created shipping partner", order.message_ids[0].body)
+
+    def test_create_missing_shipping_partner_disabled(self):
+        """Tests creation of missing shipping partner when ctx flag is False or not set
+
+        Expected behavior: the import workflow is halted with an error.
+        """
+        parsed_order = dict(
+            self.parsed_order,
+            ship_to={
+                "city": "Rome",
+                "country_code": "IT",
+                "street": "Via dei Platani",
+                "zip": "00100",
+            },
+        )
+        wiz = self.wiz_model
+
+        # No context flag
+        ctx = dict(wiz.env.context)
+        ctx.pop("create_missing_shipping_partner", None)
+        wiz = wiz.with_context(ctx)  # pylint: disable=context-overridden
+        with self.assertRaises(exceptions.UserError):
+            wiz.create_order(parsed_order, "pricelist")
+
+        # Context flag set to False
+        wiz = wiz.with_context(create_missing_shipping_partner=False)
+        with self.assertRaises(exceptions.UserError):
+            wiz.create_order(parsed_order, "pricelist")
diff --git a/sale_order_import/wizard/sale_order_import.py b/sale_order_import/wizard/sale_order_import.py
index 2eca9ac60a..5930b25775 100644
--- a/sale_order_import/wizard/sale_order_import.py
+++ b/sale_order_import/wizard/sale_order_import.py
@@ -62,6 +62,9 @@ class SaleOrderImport(models.TransientModel):
     skip_error_lines = fields.Boolean(
         help="Ignore and push all error lines to the chatter when importing if enabled."
     )
+    # Allow creating invoice/shipping partners on import
+    create_missing_invoice_partner = fields.Boolean(default=False)
+    create_missing_shipping_partner = fields.Boolean(default=False)
 
     @api.onchange("order_file")
     def order_file_change(self):
@@ -196,6 +199,11 @@ def parse_pdf_order(self, order_file, detect_doc_type=False):
     #     'name': 'Camptocamp',
     #     'email': 'luc@camptocamp.com',
     #     },
+    # 'invoice_to': {  # Same structure and fields as 'partner'; completely optional
+    #     'vat': 'FR25499247138',
+    #     'name': 'Camptocamp',
+    #     'email': 'luc@camptocamp.com',
+    #     },
     # 'ship_to': {
     #    'partner': partner_dict,
     #    'address': {
@@ -260,18 +268,34 @@ def _prepare_order(self, parsed_order, price_source):
         so_vals = soo.play_onchanges(so_vals, ["partner_id"])
         so_vals["order_line"] = []
         if parsed_order.get("ship_to"):
-            shipping_partner = bdio._match_shipping_partner(
-                parsed_order["ship_to"], partner, parsed_order["chatter_msg"]
-            )
+            try:
+                shipping_partner = bdio._match_shipping_partner(
+                    parsed_order["ship_to"], partner, parsed_order["chatter_msg"]
+                )
+            except UserError:
+                if not self._can_create_missing_shipping_partner():
+                    raise
+                shipping_partner = self._create_missing_shipping_partner(
+                    parsed_order["ship_to"], partner, parsed_order["chatter_msg"]
+                )
             so_vals["partner_shipping_id"] = shipping_partner.id
 
         if parsed_order.get("delivery_detail"):
             so_vals.update(parsed_order.get("delivery_detail"))
 
         if parsed_order.get("invoice_to"):
-            invoicing_partner = bdio._match_partner(
-                parsed_order["invoice_to"], parsed_order["chatter_msg"], partner_type=""
-            )
+            try:
+                invoicing_partner = bdio._match_partner(
+                    parsed_order["invoice_to"],
+                    parsed_order["chatter_msg"],
+                    partner_type="",
+                )
+            except UserError:
+                if not self._can_create_missing_invoice_partner():
+                    raise
+                invoicing_partner = self._create_missing_invoice_partner(
+                    parsed_order["invoice_to"], partner, parsed_order["chatter_msg"]
+                )
             so_vals["partner_invoice_id"] = invoicing_partner.id
         if parsed_order.get("date"):
             so_vals["date_order"] = parsed_order["date"]
@@ -399,9 +423,16 @@ def import_order_button(self):
         commercial_partner = partner.commercial_partner_id
         partner_shipping_id = False
         if parsed_order.get("ship_to"):
-            partner_shipping_id = bdio._match_shipping_partner(
-                parsed_order["ship_to"], partner, []
-            ).id
+            try:
+                partner_shipping_id = bdio._match_shipping_partner(
+                    parsed_order["ship_to"], partner, []
+                ).id
+            except UserError:
+                if not self._can_create_missing_shipping_partner():
+                    raise
+                partner_shipping_id = self._create_missing_shipping_partner(
+                    parsed_order["ship_to"], partner, []
+                ).id
         existing_quotations = self.env["sale.order"].search(
             self._search_existing_order_domain(
                 parsed_order, commercial_partner, [("state", "in", ("draft", "sent"))]
@@ -465,9 +496,16 @@ def _prepare_update_order_vals(self, parsed_order, order, partner):
         )
         vals = {"partner_id": partner.id}
         if parsed_order.get("ship_to"):
-            shipping_partner = bdio._match_shipping_partner(
-                parsed_order["ship_to"], partner, parsed_order["chatter_msg"]
-            )
+            try:
+                shipping_partner = bdio._match_shipping_partner(
+                    parsed_order["ship_to"], partner, parsed_order["chatter_msg"]
+                )
+            except UserError:
+                if not self._can_create_missing_shipping_partner():
+                    raise
+                shipping_partner = self._create_missing_shipping_partner(
+                    parsed_order["ship_to"], partner, parsed_order["chatter_msg"]
+                )
             vals["partner_shipping_id"] = shipping_partner.id
         if parsed_order.get("order_ref"):
             vals["client_order_ref"] = parsed_order["order_ref"]
@@ -712,3 +750,101 @@ def _post_error_lines_message(self, parsed_order, order):
             },
             subtype_id=self.env.ref("mail.mt_note").id,
         )
+
+    def _can_create_missing_invoice_partner(self) -> bool:
+        """Checks if the current importer allows invoice address creation
+
+        When called upon a record, checks field "create_missing_invoice_partner".
+        When called upon an empty recordset (eg: as a model method), checks context's
+        key "create_missing_invoice_partner".
+
+        Hook method, can be overridden by inheriting modules.
+        """
+        if self:
+            return self.create_missing_invoice_partner
+        return bool(self.env.context.get("create_missing_invoice_partner"))
+
+    def _create_missing_invoice_partner(self, invoice_to_dict, partner, chatter_msg):
+        """Creates a new invoice partner for the current import"""
+        vals = self._create_missing_invoice_partner_values(
+            invoice_to_dict, partner, chatter_msg
+        )
+        invoice_partner = self.env["res.partner"].create(vals)
+        chatter_msg.append(
+            self.env._("Created invoice partner '%s'", invoice_partner.display_name)
+        )
+        return invoice_partner
+
+    def _create_missing_invoice_partner_values(
+        self, invoice_to_dict, partner, chatter_msg
+    ):
+        """Prepares a new invoice partner's values for the current import"""
+        vals = invoice_to_dict.copy()
+        vals["type"] = "invoice"
+        vals["parent_id"] = partner.id
+        if country_code := vals.pop("country_code", None):
+            country = self.env["res.country"].search(
+                [("code", "=", country_code)], limit=1
+            )
+            if country:
+                vals["country_id"] = country.id
+        if state_code := vals.pop("state_code", None) and vals.get("country_id"):
+            state = self.env["res.country.state"].search(
+                [
+                    ("code", "=", state_code),
+                    ("country_id", "=", vals["country_id"]),
+                ],
+                limit=1,
+            )
+            if state:
+                vals["state_id"] = state.id
+        return vals
+
+    def _can_create_missing_shipping_partner(self) -> bool:
+        """Checks if the current importer allows shipping address creation
+
+        When called upon a record, checks field "create_missing_shipping_partner".
+        When called upon an empty recordset (eg: as a model method), checks context's
+        key "create_missing_shipping_partner".
+
+        Hook method, can be overridden by inheriting modules.
+        """
+        if self:
+            return self.create_missing_shipping_partner
+        return bool(self.env.context.get("create_missing_shipping_partner"))
+
+    def _create_missing_shipping_partner(self, ship_to_dict, partner, chatter_msg):
+        """Creates a new shipping partner for the current import"""
+        vals = self._create_missing_shipping_partner_values(
+            ship_to_dict, partner, chatter_msg
+        )
+        shipping_partner = self.env["res.partner"].create(vals)
+        chatter_msg.append(
+            self.env._("Created shipping partner '%s'", shipping_partner.display_name)
+        )
+        return shipping_partner
+
+    def _create_missing_shipping_partner_values(
+        self, ship_to_dict, partner, chatter_msg
+    ):
+        """Prepares a new shipping partner's values for the current import"""
+        vals = ship_to_dict.copy()
+        vals["type"] = "delivery"
+        vals["parent_id"] = partner.id
+        if country_code := vals.pop("country_code", None):
+            country = self.env["res.country"].search(
+                [("code", "=", country_code)], limit=1
+            )
+            if country:
+                vals["country_id"] = country.id
+        if state_code := vals.pop("state_code", None) and vals.get("country_id"):
+            state = self.env["res.country.state"].search(
+                [
+                    ("code", "=", state_code),
+                    ("country_id", "=", vals["country_id"]),
+                ],
+                limit=1,
+            )
+            if state:
+                vals["state_id"] = state.id
+        return vals
diff --git a/sale_order_import/wizard/sale_order_import_view.xml b/sale_order_import/wizard/sale_order_import_view.xml
index d09e74f16d..5f50b038e8 100644
--- a/sale_order_import/wizard/sale_order_import_view.xml
+++ b/sale_order_import/wizard/sale_order_import_view.xml
@@ -60,6 +60,8 @@
                         required="doc_type == 'order'"
                     />
                     <field name="skip_error_lines" />
+                    <field name="create_missing_invoice_partner" />
+                    <field name="create_missing_shipping_partner" />
                 </group>
                 <footer>
                     <button