How to properly bind data?

Question

PostgreSQL

There is a record in the database (customer account), there is analytics, such data as utm_source, utm_medium, etc.
When a client creates an invoice, a billing_data_id is created in the billing table.
In the billing_data table, the structure is billing_id, source_id, medium_id, etc.
My question is, for example, the client then went through another utm_source channel, etc.
How to do it better:
Create a new record in billing_data or, for example, write in an existing record in the field, for example, utm_source = [1,3,5], etc.

The goal is to get account data by analytics, for example, cpc -> email, in order to see the client's history by tags.
Just what would be better?

In general, in general, how to properly structure and store the client's history by tags?