diff --git a/src/app.module.ts b/src/app.module.ts
index db1186a..3344b30 100644
--- a/src/app.module.ts
+++ b/src/app.module.ts
@@ -41,9 +41,9 @@ import { WalletsModule } from "./modules/wallets/wallets.module";
     TypeOrmModule.forRootAsync(databaseConfigs()),
     HttpModule.register({ global: true, timeout: 5000, headers: { "Content-Type": "application/json" } }),
     FastifyMulterModule,
+    AuthModule,
     UsersModule,
     TicketsModule,
-    AuthModule,
     DanakServicesModule,
     AnnouncementsModule,
     UploaderModule,
diff --git a/src/common/enums/message.enum.ts b/src/common/enums/message.enum.ts
index cd65924..1b3b6c4 100644
--- a/src/common/enums/message.enum.ts
+++ b/src/common/enums/message.enum.ts
@@ -360,3 +360,14 @@ export const enum DiscountMessage {
 export const enum EmailMessage {
   EMAIL_VERIFICATION = "تایید ایمیل",
 }
+
+export const enum FinancialMessage {
+  FINANCIAL_TYPE_INVALID = "نوع اطلاعات باید یکی از مقادیر REAL یا LEGAL باشد",
+  ECONOMIC_CODE_INVALID = "کد اقتصادی باید یک رشته باشد",
+  REGISTRATION_ID_INVALID = "شناسه ثبت باید یک رشته باشد",
+  NATIONAL_ID_INVALID = "شناسه ملی باید یک رشته باشد",
+  FIXED_PHONE_INVALID = "شماره تماس ثابت باید یک رشته باشد",
+  USER_ID_REQUIRED = "شناسه کاربر مورد نیاز است",
+  USER_ID_SHOULD_BE_A_UUID = "شناسه کاربر باید یک UUID معتبر باشد",
+  FINANCIAL_INFO_ALREADY_EXISTS = "دیتا اطلاعات مالی وجود دارد",
+}
diff --git a/src/modules/danak-services/entities/danak-service.entity.ts b/src/modules/danak-services/entities/danak-service.entity.ts
index f1cbe13..90f333b 100644
--- a/src/modules/danak-services/entities/danak-service.entity.ts
+++ b/src/modules/danak-services/entities/danak-service.entity.ts
@@ -1,10 +1,9 @@
-import { Column, Entity, ManyToMany, ManyToOne, OneToMany } from "typeorm";
+import { Column, Entity, ManyToOne, OneToMany } from "typeorm";
 
 import { DanakServiceCategory } from "./danak-service-category.entity";
 import { DanakServiceImage } from "./danak-service-image.entity";
 import { BaseEntity } from "../../../common/entities/base.entity";
 import { Announcement } from "../../announcements/entities/announcement.entity";
-import { Discount } from "../../discounts/entities/discount.entity";
 import { SubscriptionPlan } from "../../subscriptions/entities/subscription.entity";
 import { Ticket } from "../../tickets/entities/ticket.entity";
 import { ServicesLanguage } from "../enums/services-language.enum";
@@ -67,9 +66,6 @@ export class DanakService extends BaseEntity {
 
   @OneToMany(() => SubscriptionPlan, (plan) => plan.service, { cascade: true })
   subscriptionPlans: SubscriptionPlan[];
-
-  @ManyToMany(() => Discount, (discount) => discount.services, { nullable: true })
-  discounts?: Discount[];
 }
 
 // @ManyToMany(() => User, (user) => user.danakServices)
diff --git a/src/modules/discounts/entities/discount.entity.ts b/src/modules/discounts/entities/discount.entity.ts
index 3d55bfa..78c6e65 100644
--- a/src/modules/discounts/entities/discount.entity.ts
+++ b/src/modules/discounts/entities/discount.entity.ts
@@ -1,9 +1,10 @@
+// eslint-disable-next-line import/no-named-as-default
 import Decimal from "decimal.js";
-import { Column, Entity, JoinTable, ManyToMany } from "typeorm";
+import { Column, Entity, ManyToOne } from "typeorm";
 
 import { BaseEntity } from "../../../common/entities/base.entity";
 import { DecimalTransformer } from "../../../common/transformers/decimal.transformer";
-import { DanakService } from "../../danak-services/entities/danak-service.entity";
+import { SubscriptionPlan } from "../../subscriptions/entities/subscription.entity";
 import { DiscountCalculationType, DiscountType } from "../enums/discount-type.enum";
 
 @Entity()
@@ -32,7 +33,6 @@ export class Discount extends BaseEntity {
   @Column({ type: "timestamptz" })
   endDate: Date;
 
-  @ManyToMany(() => DanakService, (danakService) => danakService.discounts, { nullable: true })
-  @JoinTable()
-  services?: DanakService[];
+  @ManyToOne(() => SubscriptionPlan, { nullable: true, onDelete: "SET NULL" })
+  subscriptionPlan: SubscriptionPlan;
 }
diff --git a/src/modules/discounts/providers/discounts.service.ts b/src/modules/discounts/providers/discounts.service.ts
index bf717b4..7d98e78 100644
--- a/src/modules/discounts/providers/discounts.service.ts
+++ b/src/modules/discounts/providers/discounts.service.ts
@@ -3,7 +3,7 @@ import { randomBytes } from "node:crypto";
 import { BadRequestException, Injectable } from "@nestjs/common";
 
 import { CommonMessage, DiscountMessage } from "../../../common/enums/message.enum";
-import { DanakServicesService } from "../../danak-services/providers/danak-services.service";
+// import { DanakServicesService } from "../../danak-services/providers/danak-services.service";
 import { CreateDiscountDto } from "../DTO/create-discount.dto";
 import { DiscountRepository } from "../repositories/discount.repository";
 
@@ -11,7 +11,7 @@ import { DiscountRepository } from "../repositories/discount.repository";
 export class DiscountService {
   constructor(
     private readonly discountRepository: DiscountRepository,
-    private readonly danakServicesService: DanakServicesService,
+    // private readonly danakServicesService: DanakServicesService,
   ) {}
 
   /******************************************** */
@@ -27,8 +27,8 @@ export class DiscountService {
     });
 
     if (services && services.length) {
-      const foundServices = await this.danakServicesService.findServicesByIds(services);
-      discount.services = foundServices;
+      // const foundServices = await this.danakServicesService.findServicesByIds(services);
+      // discount.services = foundServices;
     }
     await this.discountRepository.save(discount);
 
diff --git a/src/modules/invoices/entities/invoice-item.entity.ts b/src/modules/invoices/entities/invoice-item.entity.ts
index 9dc4774..87b381a 100644
--- a/src/modules/invoices/entities/invoice-item.entity.ts
+++ b/src/modules/invoices/entities/invoice-item.entity.ts
@@ -21,7 +21,6 @@ export class InvoiceItem extends BaseEntity {
   @Column({ type: "int", nullable: false })
   discount: number;
 
-  //
   @Column({ type: "decimal", precision: 16, scale: 2, nullable: false, transformer: new DecimalTransformer() })
   unitPrice: Decimal;
 
diff --git a/src/modules/users/DTO/create-user-financial.dto.ts b/src/modules/users/DTO/create-user-financial.dto.ts
new file mode 100644
index 0000000..a06de20
--- /dev/null
+++ b/src/modules/users/DTO/create-user-financial.dto.ts
@@ -0,0 +1,37 @@
+import { ApiProperty, ApiPropertyOptional } from "@nestjs/swagger";
+import { IsEnum, IsNotEmpty, IsOptional, IsString, IsUUID } from "class-validator";
+
+import { FinancialMessage } from "../../../common/enums/message.enum";
+import { FinancialType } from "../enums/financial-type.enum";
+
+export class CreateFinancialDto {
+  @ApiProperty({ enum: FinancialType, description: "Financial information type: REAL or LEGAL" })
+  @IsEnum(FinancialType, { message: FinancialMessage.FINANCIAL_TYPE_INVALID })
+  type: FinancialType;
+
+  @ApiPropertyOptional({ description: "Economic code" })
+  @IsOptional()
+  @IsString({ message: FinancialMessage.ECONOMIC_CODE_INVALID })
+  economicCode?: string;
+
+  @ApiPropertyOptional({ description: "Registration ID" })
+  @IsOptional()
+  @IsString({ message: FinancialMessage.REGISTRATION_ID_INVALID })
+  registrationId?: string;
+
+  @ApiPropertyOptional({ description: "number" })
+  @IsOptional()
+  @IsString({ message: FinancialMessage.FIXED_PHONE_INVALID })
+  number?: string;
+
+  @ApiPropertyOptional({ description: "number" })
+  @IsOptional()
+  @IsString({ message: FinancialMessage.NATIONAL_ID_INVALID })
+  nationalId?: string;
+
+  @ApiPropertyOptional({ description: "User id", example: "123e4567-e89b-12d3-a456-426614174000" })
+  @IsOptional()
+  @IsNotEmpty({ message: FinancialMessage.USER_ID_REQUIRED })
+  @IsUUID("4", { message: FinancialMessage.USER_ID_SHOULD_BE_A_UUID })
+  userId: string;
+}
diff --git a/src/modules/users/entities/user-financial.entity.ts b/src/modules/users/entities/user-financial.entity.ts
new file mode 100644
index 0000000..e1c9909
--- /dev/null
+++ b/src/modules/users/entities/user-financial.entity.ts
@@ -0,0 +1,31 @@
+import { Column, Entity, ManyToOne, Unique } from "typeorm";
+
+import { User } from "./user.entity";
+import { BaseEntity } from "../../../common/entities/base.entity";
+import { FinancialType } from "../enums/financial-type.enum";
+
+@Unique(["user", "type"])
+@Entity()
+export class UserFinancial extends BaseEntity {
+  @Column({
+    type: "enum",
+    enum: FinancialType,
+    default: FinancialType.REAL,
+  })
+  type: FinancialType;
+
+  @Column({ nullable: true })
+  economicCode: string;
+
+  @Column({ nullable: true })
+  registrationId: string;
+
+  @Column({ nullable: true })
+  nationalId: string;
+
+  @Column({ nullable: true })
+  number: string;
+
+  @ManyToOne(() => User, (user) => user.userFinancials)
+  user: User;
+}
diff --git a/src/modules/users/entities/user.entity.ts b/src/modules/users/entities/user.entity.ts
index 7256286..3e872ff 100644
--- a/src/modules/users/entities/user.entity.ts
+++ b/src/modules/users/entities/user.entity.ts
@@ -2,6 +2,7 @@ import { Exclude } from "class-transformer";
 import { Column, Entity, ManyToMany, ManyToOne, OneToMany, OneToOne } from "typeorm";
 
 import { Role } from "./role.entity";
+import { UserFinancial } from "./user-financial.entity";
 import { UserGroup } from "./user-group.entity";
 import { BaseEntity } from "../../../common/entities/base.entity";
 import { UserAnnouncement } from "../../announcements/entities/user-announcement.entity";
@@ -82,6 +83,9 @@ export class User extends BaseEntity {
 
   @OneToMany(() => LearningProgress, (learningProgress) => learningProgress.learning)
   learningProgress: LearningProgress[];
+
+  @OneToMany(() => UserFinancial, (userFinancial) => userFinancial.user)
+  userFinancials: UserFinancial[];
 }
 
 // @ManyToMany(() => DanakService, (danakService) => danakService.users)
diff --git a/src/modules/users/enums/financial-type.enum.ts b/src/modules/users/enums/financial-type.enum.ts
new file mode 100644
index 0000000..fd8e668
--- /dev/null
+++ b/src/modules/users/enums/financial-type.enum.ts
@@ -0,0 +1,4 @@
+export enum FinancialType {
+  REAL = "REAL",
+  LEGAL = "LEGAL",
+}
diff --git a/src/modules/users/providers/users.service.ts b/src/modules/users/providers/users.service.ts
index 06fad80..5f0e7c3 100644
--- a/src/modules/users/providers/users.service.ts
+++ b/src/modules/users/providers/users.service.ts
@@ -2,17 +2,19 @@ import { BadRequestException, Injectable } from "@nestjs/common";
 import slugify from "slugify";
 import { In, Not, QueryRunner } from "typeorm";
 
-import { CommonMessage, UserMessage } from "../../../common/enums/message.enum";
+import { CommonMessage, FinancialMessage, UserMessage } from "../../../common/enums/message.enum";
 import { CompleteRegistrationDto } from "../../auth/DTO/complete-register.dto";
 import { UserSettingsService } from "../../settings/providers/user-settings.service";
 import { WalletsService } from "../../wallets/providers/wallets.service";
 import { CheckValidityDTO } from "../DTO/check-validity.dto";
+import { CreateFinancialDto } from "../DTO/create-user-financial.dto";
 import { UpdateProfileDto } from "../DTO/update-profile.dto";
 import { CreateUserGroupDto } from "../DTO/user-group.dto";
 import { Role } from "../entities/role.entity";
 import { User } from "../entities/user.entity";
 import { RoleEnum } from "../enums/role.enum";
 import { ValidityType } from "../enums/validity-type.enum";
+import { UserFinancialRepository } from "../repositories/user-financial.repository";
 import { UserGroupRepository } from "../repositories/user-group.repository";
 import { UserRepository } from "../repositories/users.repository";
 
@@ -36,6 +38,7 @@ export class UsersService {
     private readonly userRepository: UserRepository,
     private readonly userGroupRepository: UserGroupRepository,
     private readonly userSettingsService: UserSettingsService,
+    private readonly userFinancialRepository: UserFinancialRepository,
     private readonly walletsService: WalletsService,
   ) {}
 
@@ -121,6 +124,7 @@ export class UsersService {
     // await this.userSettingsService.createUserSettings(user.id);
     // return await this.userRepository.save(user);
   }
+
   /************************************************************ */
 
   async checkValidity(checkDto: CheckValidityDTO, userId: string) {
@@ -175,6 +179,7 @@ export class UsersService {
   }
 
   ///****************************************************** */
+
   async updateUserPassword(userId: string, newPassword: string) {
     const updatedUser = await this.userRepository.update(
       { id: userId },
@@ -186,4 +191,72 @@ export class UsersService {
       updatedUser,
     };
   }
+
+  /************************************************************ */
+
+  async findAllUsers() {
+    const users = await this.userRepository.find({
+      relations: ["groups"],
+    });
+
+    return { users };
+  }
+
+  /************************************************************ */
+
+  async findAllCustomers() {
+    const customers = await this.userRepository.find({
+      where: {
+        role: {
+          name: RoleEnum.USER,
+        },
+      },
+      relations: ["tickets", "subscriptions", "invoices"],
+    });
+
+    return { customers };
+  }
+
+  /************************************************************ */
+
+  async createUserFinancial(createDto: CreateFinancialDto, user: User) {
+    const userExist = await this.userRepository.findOneBy({
+      id: user.role.name === RoleEnum.USER ? user.id : createDto.userId,
+    });
+
+    if (!userExist) throw new BadRequestException(UserMessage.USER_NOT_FOUND);
+
+    const existingFinancial = await this.userFinancialRepository.findOne({
+      where: { user: { id: userExist.id }, type: createDto.type },
+    });
+    console.log(existingFinancial);
+
+    if (existingFinancial) throw new BadRequestException(FinancialMessage.FINANCIAL_INFO_ALREADY_EXISTS);
+
+    const userFinancial = this.userFinancialRepository.create({
+      ...createDto,
+      user: userExist,
+    });
+
+    await this.userFinancialRepository.save(userFinancial);
+
+    return {
+      message: CommonMessage.CREATED,
+      userFinancial,
+    };
+  }
+
+  /************************************************************ */
+
+  async getUserFinancial(userId: string) {
+    const user = await this.userRepository.findOne({
+      where: {
+        id: userId,
+      },
+      relations: ["userFinancials"],
+    });
+    if (!user) throw new BadRequestException(UserMessage.USER_NOT_FOUND);
+
+    return { user };
+  }
 }
diff --git a/src/modules/users/repositories/user-financial.repository.ts b/src/modules/users/repositories/user-financial.repository.ts
new file mode 100644
index 0000000..004ca93
--- /dev/null
+++ b/src/modules/users/repositories/user-financial.repository.ts
@@ -0,0 +1,12 @@
+import { Injectable } from "@nestjs/common";
+import { InjectRepository } from "@nestjs/typeorm";
+import { Repository } from "typeorm";
+
+import { UserFinancial } from "../entities/user-financial.entity";
+
+@Injectable()
+export class UserFinancialRepository extends Repository<UserFinancial> {
+  constructor(@InjectRepository(UserFinancial) userFinancialRepository: Repository<UserFinancial>) {
+    super(userFinancialRepository.target, userFinancialRepository.manager, userFinancialRepository.queryRunner);
+  }
+}
diff --git a/src/modules/users/users.controller.ts b/src/modules/users/users.controller.ts
index e46c896..99fd15c 100644
--- a/src/modules/users/users.controller.ts
+++ b/src/modules/users/users.controller.ts
@@ -2,6 +2,7 @@ import { Body, Controller, Get, HttpCode, HttpStatus, Patch, Post } from "@nestj
 import { ApiOperation, ApiTags } from "@nestjs/swagger";
 
 import { CheckValidityDTO } from "./DTO/check-validity.dto";
+import { CreateFinancialDto } from "./DTO/create-user-financial.dto";
 import { UpdateProfileDto } from "./DTO/update-profile.dto";
 import { CreateUserGroupDto } from "./DTO/user-group.dto";
 import { User } from "./entities/user.entity";
@@ -16,6 +17,8 @@ import { UserDec } from "../../common/decorators/user.decorator";
 export class UsersController {
   constructor(private usersService: UsersService) {}
 
+  /************************************************************ */
+
   @AuthGuards()
   @ApiOperation({ summary: "Get user profile" })
   @Get("me")
@@ -23,6 +26,8 @@ export class UsersController {
     return this.usersService.getMe(user.id);
   }
 
+  /************************************************************ */
+
   @AuthGuards()
   @ApiOperation({ summary: "Update user profile" })
   @Patch("update-profile")
@@ -30,6 +35,8 @@ export class UsersController {
     return this.usersService.updateProfile(user.id, updateProfileDto);
   }
 
+  /************************************************************ */
+
   @AuthGuards()
   @ApiOperation({ summary: "Check validity of user field" })
   @HttpCode(HttpStatus.OK)
@@ -38,6 +45,8 @@ export class UsersController {
     return this.usersService.checkValidity(checkValidityDto, user.id);
   }
 
+  /************************************************************ */
+
   @AuthGuards()
   @Roles(RoleEnum.ADMIN)
   @ApiOperation({ summary: "Create user group" })
@@ -47,6 +56,8 @@ export class UsersController {
     return this.usersService.createUserGroup(createDto);
   }
 
+  /************************************************************ */
+
   @ApiOperation({ summary: "get all user group" })
   @AuthGuards()
   @Roles(RoleEnum.ADMIN)
@@ -54,4 +65,43 @@ export class UsersController {
   UserGroups() {
     return this.usersService.getUserGroups();
   }
+
+  /************************************************************ */
+
+  @ApiOperation({ summary: "get all users" })
+  @AuthGuards()
+  @Roles(RoleEnum.ADMIN)
+  @Get("")
+  Users() {
+    return this.usersService.findAllUsers();
+  }
+
+  /************************************************************ */
+
+  @ApiOperation({ summary: "get all customers" })
+  @AuthGuards()
+  @Roles(RoleEnum.ADMIN)
+  @Get("customers")
+  customers() {
+    return this.usersService.findAllCustomers();
+  }
+
+  /************************************************************ */
+
+  @AuthGuards()
+  @ApiOperation({ summary: "Create user financial" })
+  @HttpCode(HttpStatus.CREATED)
+  @Post("user-financial")
+  createUserFinancial(@Body() createDto: CreateFinancialDto, @UserDec() user: User) {
+    return this.usersService.createUserFinancial(createDto, user);
+  }
+
+  /************************************************************ */
+
+  @ApiOperation({ summary: "get all user financials" })
+  @AuthGuards()
+  @Get("user-financials")
+  userFinancials(@UserDec("id") userId: string) {
+    return this.usersService.getUserFinancial(userId);
+  }
 }
diff --git a/src/modules/users/users.module.ts b/src/modules/users/users.module.ts
index 3491dfb..934712f 100644
--- a/src/modules/users/users.module.ts
+++ b/src/modules/users/users.module.ts
@@ -13,10 +13,20 @@ import { UserSetting } from "../settings/entities/user-setting.entity";
 import { UserSettingsService } from "../settings/providers/user-settings.service";
 import { UserSettingsRepository } from "../settings/repositories/user-settings.repository";
 import { WalletsModule } from "../wallets/wallets.module";
+import { UserFinancial } from "./entities/user-financial.entity";
+import { UserFinancialRepository } from "./repositories/user-financial.repository";
 
 @Module({
-  imports: [TypeOrmModule.forFeature([User, Role, UserGroup, UserSetting]), WalletsModule],
-  providers: [UsersService, UserRepository, RoleRepository, UserGroupRepository, UserSettingsRepository, UserSettingsService],
+  imports: [TypeOrmModule.forFeature([User, Role, UserGroup, UserSetting, UserFinancial]), WalletsModule],
+  providers: [
+    UsersService,
+    UserRepository,
+    RoleRepository,
+    UserGroupRepository,
+    UserSettingsRepository,
+    UserFinancialRepository,
+    UserSettingsService,
+  ],
   controllers: [UsersController],
   exports: [UsersService],
 })