diff --git a/src/common/enums/permission.enum.ts b/src/common/enums/permission.enum.ts
index e561f5a..c94982e 100644
--- a/src/common/enums/permission.enum.ts
+++ b/src/common/enums/permission.enum.ts
@@ -7,7 +7,13 @@ export enum PermissionEnum {
   VIEW_REQUESTS = 'view_requests',
   DELETE_REQUEST = 'delete_request',
   UPDATE_REQUEST = 'update_request',
-  
+
+  // invoice
+  VIEW_INVOICES = 'view_invoices',
+  CREATE_INVOICE = 'create_invoice',
+  UPDATE_INVOICE = 'update_invoice',
+  DELETE_INVOICE = 'delete_invoice',
+
   VIEW_All_INVOICED_ORDERS = 'view_all_invoiced_orders',
   VIEW_MY_ASSIGNED_INVOICED_REQUESTS = 'view_my_assigned_invoiced_requests',
 
@@ -63,5 +69,9 @@ export const PermissionTitles: Record<PermissionEnum, string> = {
   [PermissionEnum.VIEW_MY_ASSIGNED_INVOICED_REQUESTS]: "مشاهده همه پیش فاکتور های من",
   [PermissionEnum.CREATE_ORDER_PRINT]: "ایجاد سفارش چاپ",
   [PermissionEnum.DELETE_REQUEST]: "",
-  [PermissionEnum.UPDATE_REQUEST]: ""
+  [PermissionEnum.UPDATE_REQUEST]: "",
+  [PermissionEnum.VIEW_INVOICES]: "",
+  [PermissionEnum.CREATE_INVOICE]: "",
+  [PermissionEnum.UPDATE_INVOICE]: "",
+  [PermissionEnum.DELETE_INVOICE]: ""
 };
diff --git a/src/modules/invoice/dto/create-invoice.dto.ts b/src/modules/invoice/dto/create-invoice.dto.ts
index 22d9920..703b32f 100644
--- a/src/modules/invoice/dto/create-invoice.dto.ts
+++ b/src/modules/invoice/dto/create-invoice.dto.ts
@@ -1 +1,62 @@
-export class CreateInvoiceDto {}
+import {
+  IsString,
+  IsInt,
+  IsArray,
+  IsNumber,
+  IsOptional,
+  IsBoolean,
+  IsDateString,
+  ArrayMinSize,
+  Min,
+} from 'class-validator';
+import { ApiProperty, ApiPropertyOptional } from '@nestjs/swagger';
+import { Type } from 'class-transformer';
+
+export class CreateInvoiceItemDto {
+  @IsString()
+  @ApiProperty({ description: 'Product ID' })
+  productId!: string;
+
+  @IsInt()
+  @Min(1)
+  @ApiProperty({ example: 1 })
+  quantity!: number;
+
+  @IsNumber()
+  @Min(0)
+  @ApiProperty({ example: 10000 })
+  unitPrice: number;
+
+  @IsOptional()
+  @IsNumber()
+  @Min(0)
+  @ApiPropertyOptional({ example: 0 })
+  discount?: number;
+
+  @IsOptional()
+  @IsString()
+  @ApiPropertyOptional()
+  description?: string;
+}
+
+export class CreateInvoiceDto {
+  @IsString()
+  @ApiProperty({ description: 'Request ID to create invoice for' })
+  requestId!: string;
+
+  @IsArray()
+  @ArrayMinSize(1)
+  @Type(() => CreateInvoiceItemDto)
+  @ApiProperty({ type: [CreateInvoiceItemDto] })
+  items!: CreateInvoiceItemDto[];
+
+  @IsOptional()
+  @IsBoolean()
+  @ApiPropertyOptional({ example: false })
+  enableTax?: boolean;
+
+  @IsOptional()
+  @IsDateString()
+  @ApiPropertyOptional({ description: 'Approval deadline (ISO date string)' })
+  approvalDeadline?: string;
+}
diff --git a/src/modules/invoice/dto/find-invoices.dto.ts b/src/modules/invoice/dto/find-invoices.dto.ts
new file mode 100644
index 0000000..51bbafb
--- /dev/null
+++ b/src/modules/invoice/dto/find-invoices.dto.ts
@@ -0,0 +1,74 @@
+import {
+  IsOptional,
+  IsString,
+  IsNumber,
+  Min,
+  Max,
+  IsIn,
+  IsDateString,
+  IsBoolean,
+} from 'class-validator';
+import { Type, Transform } from 'class-transformer';
+import { ApiPropertyOptional } from '@nestjs/swagger';
+
+const sortOrderOptions = ['asc', 'desc'] as const;
+type SortOrder = (typeof sortOrderOptions)[number];
+
+export class FindInvoicesDto {
+  @ApiPropertyOptional({ default: 1, minimum: 1 })
+  @IsOptional()
+  @Type(() => Number)
+  @IsNumber()
+  @Min(1)
+  page: number = 1;
+
+  @ApiPropertyOptional({ default: 10, minimum: 1, maximum: 50 })
+  @IsOptional()
+  @Type(() => Number)
+  @IsNumber()
+  @Min(1)
+  @Max(50)
+  limit: number = 10;
+
+  @ApiPropertyOptional({
+    description: 'Search by invoice number or user info',
+  })
+  @IsOptional()
+  @IsString()
+  search?: string;
+
+  @ApiPropertyOptional({ format: 'date-time' })
+  @IsOptional()
+  @IsDateString()
+  from?: string;
+
+  @ApiPropertyOptional({ format: 'date-time' })
+  @IsOptional()
+  @IsDateString()
+  to?: string;
+
+  @ApiPropertyOptional({
+    description: 'Filter by enableTax',
+  })
+  @IsOptional()
+  @Transform(({ value }) => {
+    if (value === 'true') return true;
+    if (value === 'false') return false;
+    return value;
+  })
+  @IsBoolean()
+  enableTax?: boolean;
+
+  @ApiPropertyOptional({ default: 'createdAt' })
+  @IsOptional()
+  @IsString()
+  orderBy: string = 'createdAt';
+
+  @ApiPropertyOptional({
+    enum: sortOrderOptions,
+    default: 'desc',
+  })
+  @IsOptional()
+  @IsIn(sortOrderOptions)
+  order: SortOrder = 'desc';
+}
diff --git a/src/modules/invoice/entities/invoice-item.entity.ts b/src/modules/invoice/entities/invoice-item.entity.ts
index cd6dced..377d409 100644
--- a/src/modules/invoice/entities/invoice-item.entity.ts
+++ b/src/modules/invoice/entities/invoice-item.entity.ts
@@ -18,8 +18,8 @@ export class InvoiceItem extends BaseEntity {
   @Property({ type: 'int' })
   quantity!: number;
 
-  @Property({ type: 'int', nullable: true, })
-  unitPrice?: number;
+  @Property({ type: 'int'})
+  unitPrice: number;
 
   @Property({
     type: 'int',
diff --git a/src/modules/invoice/invoice.controller.ts b/src/modules/invoice/invoice.controller.ts
index 7d9d0cc..c92edcc 100644
--- a/src/modules/invoice/invoice.controller.ts
+++ b/src/modules/invoice/invoice.controller.ts
@@ -1,34 +1,73 @@
-import { Controller, Get, Post, Body, Patch, Param, Delete } from '@nestjs/common';
+import { Controller, Get, Post, Body, Patch, Param, Delete, UseGuards, Query } from '@nestjs/common';
+import { ApiTags, ApiBearerAuth, ApiOperation, ApiBody } from '@nestjs/swagger';
 import { InvoiceService } from './invoice.service';
 import { CreateInvoiceDto } from './dto/create-invoice.dto';
 import { UpdateInvoiceDto } from './dto/update-invoice.dto';
+import { AdminAuthGuard } from '../auth/guards/adminAuth.guard';
+import { Permissions } from 'src/common/decorators/permissions.decorator';
+import { PermissionEnum } from 'src/common/enums/permission.enum';
+import { AuthGuard } from '../auth/guards/auth.guard';
+import { FindInvoicesDto } from './dto/find-invoices.dto';
+import { UserId } from 'src/common/decorators';
 
-@Controller('invoice')
+@Controller()
+@ApiTags('invoice')
+@ApiBearerAuth()
 export class InvoiceController {
-  constructor(private readonly invoiceService: InvoiceService) {}
+  constructor(private readonly invoiceService: InvoiceService) { }
 
-  @Post()
-  create(@Body() createInvoiceDto: CreateInvoiceDto) {
-    return this.invoiceService.create(createInvoiceDto);
+  @Get('public/invoice')
+  @UseGuards(AuthGuard)
+  @ApiOperation({ summary: 'Get all invoices with pagination and filters' })
+  findAll(@Query() dto: FindInvoicesDto, @UserId() userId: string) {
+    return this.invoiceService.findAll(userId, dto);
   }
 
-  @Get()
-  findAll() {
-    return this.invoiceService.findAll();
+  @Get('public/invoice/:id')
+  @UseGuards(AuthGuard)
+  @ApiOperation({ summary: 'Get one invoice by id' })
+  findOne(@Param('id') id: string,@UserId() userId: string) {
+    return this.invoiceService.findOne(id,userId);
   }
 
-  @Get(':id')
-  findOne(@Param('id') id: string) {
-    return this.invoiceService.findOne(+id);
+  @Get('public/invoice/item/:id')
+  @UseGuards(AuthGuard)
+  @ApiOperation({ summary: 'Get one invoice item by id' })
+  confirmInvoiceItem(@Param('id') id: string,@UserId() userId: string) {
+    return this.invoiceService.confirmInvoiceItem(id,userId);
   }
 
-  @Patch(':id')
+  //------------------- Admin Routes-------------
+  @Post('admin/invoice')
+  @UseGuards(AdminAuthGuard)
+  @Permissions(PermissionEnum.CREATE_INVOICE)
+  @ApiOperation({ summary: 'Create a new invoice (admin)' })
+  @ApiBody({ type: CreateInvoiceDto })
+  create(@Body() dto: CreateInvoiceDto) {
+    return this.invoiceService.create(dto);
+  }
+
+  @Get('admin/invoice')
+  @UseGuards(AuthGuard)
+  @ApiOperation({ summary: 'Get all invoices with pagination and filters' })
+  findAllAsAdmin(@Query() dto: FindInvoicesDto) {
+    return this.invoiceService.findAllAsAdmin(dto);
+  }
+
+  @Patch('admin/invoice/:id')
+  @UseGuards(AdminAuthGuard)
+  @Permissions(PermissionEnum.UPDATE_INVOICE)
+  @ApiOperation({ summary: 'Update an invoice (admin)' })
+  @ApiBody({ type: UpdateInvoiceDto })
   update(@Param('id') id: string, @Body() updateInvoiceDto: UpdateInvoiceDto) {
-    return this.invoiceService.update(+id, updateInvoiceDto);
+    return this.invoiceService.update(id, updateInvoiceDto);
   }
 
-  @Delete(':id')
+  @Delete('admin/invoice/:id')
+  @UseGuards(AdminAuthGuard)
+  @Permissions(PermissionEnum.DELETE_INVOICE)
+  @ApiOperation({ summary: 'Remove an invoice (admin)' })
   remove(@Param('id') id: string) {
-    return this.invoiceService.remove(+id);
+    return this.invoiceService.remove(id);
   }
 }
diff --git a/src/modules/invoice/invoice.module.ts b/src/modules/invoice/invoice.module.ts
index 94ff907..0ea6f6a 100644
--- a/src/modules/invoice/invoice.module.ts
+++ b/src/modules/invoice/invoice.module.ts
@@ -1,9 +1,18 @@
 import { Module } from '@nestjs/common';
+import { MikroOrmModule } from '@mikro-orm/nestjs';
 import { InvoiceService } from './invoice.service';
 import { InvoiceController } from './invoice.controller';
+import { Invoice } from './entities/invoice.entity';
+import { InvoiceItem } from './entities/invoice-item.entity';
+import { ProductModule } from '../product/product.module';
+import { InvoiceRepository } from './repositories/invoice.repository';
 
 @Module({
+  imports: [
+    MikroOrmModule.forFeature([Invoice, InvoiceItem]),
+    ProductModule,
+  ],
   controllers: [InvoiceController],
-  providers: [InvoiceService],
+  providers: [InvoiceService, InvoiceRepository],
 })
 export class InvoiceModule {}
diff --git a/src/modules/invoice/invoice.service.ts b/src/modules/invoice/invoice.service.ts
index a28a234..30808a8 100644
--- a/src/modules/invoice/invoice.service.ts
+++ b/src/modules/invoice/invoice.service.ts
@@ -1,26 +1,152 @@
-import { Injectable } from '@nestjs/common';
+import { Injectable, NotFoundException, BadRequestException } from '@nestjs/common';
+import { EntityManager } from '@mikro-orm/postgresql';
 import { CreateInvoiceDto } from './dto/create-invoice.dto';
 import { UpdateInvoiceDto } from './dto/update-invoice.dto';
+import { FindInvoicesDto } from './dto/find-invoices.dto';
+import { Invoice } from './entities/invoice.entity';
+import { InvoiceItem } from './entities/invoice-item.entity';
+import { Request } from '../request/entities/request.entity';
+import { ProductService } from '../product/providers/product.service';
+import { InvoiceRepository } from './repositories/invoice.repository';
+
+const TAX_RATE = 0.09;
 
 @Injectable()
 export class InvoiceService {
-  create(createInvoiceDto: CreateInvoiceDto) {
-    return 'This action adds a new invoice';
+  constructor(
+    private readonly em: EntityManager,
+    private readonly productService: ProductService,
+    private readonly invoiceRepository: InvoiceRepository,
+  ) { }
+
+
+  async create(dto: CreateInvoiceDto) {
+    const request = await this.em.findOne(
+      Request,
+      { id: dto.requestId },
+      { populate: ['user'] },
+    );
+    if (!request) {
+      throw new NotFoundException('Request not found');
+    }
+
+    const enableTax = dto.enableTax ?? false;
+    const approvalDeadline = dto.approvalDeadline
+      ? new Date(dto.approvalDeadline)
+      : undefined;
+
+    const discount = dto.items.reduce((acc, item) => acc + (item.discount ?? 0), 0);
+
+    return this.em.transactional(async (em) => {
+      const invoice = em.create(Invoice, {
+        user: request.user,
+        request,
+        enableTax,
+        approvalDeadline,
+        discount,
+        paidAmount: 0,
+        balance: 0,
+      });
+      em.persist(invoice);
+
+      let subTotal = 0;
+
+      for (const item of dto.items) {
+        const product = await this.productService.findOneOrFail(item.productId);
+        const unitPrice = item.unitPrice;
+        const itemDiscount = item.discount ?? 0;
+        const itemTotal = Math.max(0, unitPrice * item.quantity - itemDiscount);
+        subTotal += itemTotal;
+
+        const invoiceItem = em.create(InvoiceItem, {
+          invoice,
+          product,
+          quantity: item.quantity,
+          unitPrice: unitPrice,
+          discount: itemDiscount || undefined,
+          description: item.description,
+        });
+        invoice.items.add(invoiceItem);
+      }
+
+      const taxAmount = enableTax
+        ? Math.round((subTotal - discount) * TAX_RATE)
+        : 0;
+      const total = Math.max(0, subTotal - discount + taxAmount);
+
+      invoice.subTotal = subTotal;
+      invoice.taxAmount = taxAmount;
+      invoice.total = total;
+      invoice.balance = total - invoice.paidAmount;
+
+      await em.flush();
+      return invoice;
+    });
   }
 
-  findAll() {
-    return `This action returns all invoice`;
+  findAll(userId: string, dto: FindInvoicesDto) {
+    return this.invoiceRepository.findAllPaginated({ userId, ...dto });
   }
 
-  findOne(id: number) {
-    return `This action returns a #${id} invoice`;
+  findAllAsAdmin(dto: FindInvoicesDto) {
+    return this.invoiceRepository.findAllPaginated(dto);
   }
 
-  update(id: number, updateInvoiceDto: UpdateInvoiceDto) {
-    return `This action updates a #${id} invoice`;
+  async findOne(id: string, userId: string) {
+    const invoice = await this.em.findOne(
+      Invoice,
+      { id, user: { id: userId } },
+      { populate: ['user', 'request', 'items', 'items.product'] },
+    );
+    if (!invoice) {
+      throw new NotFoundException('Invoice not found');
+    }
+    return invoice;
   }
 
-  remove(id: number) {
-    return `This action removes a #${id} invoice`;
+  async confirmInvoiceItem(id: string, userId: string) {
+    const item = await this.em.findOne(
+      InvoiceItem,
+      { id, invoice: { user: { id: userId } } },
+      { populate: ['invoice', 'product'] },
+    );
+    if (!item) {
+      throw new NotFoundException('Invoice item not found');
+    }
+    if(item.confirmedAt){
+      throw new BadRequestException('Invoice item already confirmed');
+    }
+    item.confirmedAt = new Date();
+    await this.em.persistAndFlush(item);
+    return item;
+  }
+
+  async update(id: string, updateInvoiceDto: UpdateInvoiceDto) {
+    const invoice = await this.findOneOrFail(id);
+    if (updateInvoiceDto.enableTax !== undefined) invoice.enableTax = updateInvoiceDto.enableTax;
+    if (updateInvoiceDto.approvalDeadline !== undefined) {
+      invoice.approvalDeadline = new Date(updateInvoiceDto.approvalDeadline);
+    }
+    await this.em.flush();
+    return invoice;
+  }
+
+  async remove(id: string) {
+    const invoice = await this.findOneOrFail(id);
+    this.em.remove(invoice);
+    await this.em.flush();
+    return invoice;
+  }
+
+  async findOneOrFail(id: string) {
+    const invoice = await this.em.findOne(
+      Invoice,
+      { id },
+      { populate: ['user', 'request', 'items', 'items.product'] },
+    );
+    if (!invoice) {
+      throw new NotFoundException('Invoice not found');
+    }
+    return invoice;
   }
 }
diff --git a/src/modules/invoice/repositories/invoice.repository.ts b/src/modules/invoice/repositories/invoice.repository.ts
new file mode 100644
index 0000000..8d0e5d6
--- /dev/null
+++ b/src/modules/invoice/repositories/invoice.repository.ts
@@ -0,0 +1,88 @@
+import { Injectable } from '@nestjs/common';
+import { EntityManager, EntityRepository } from '@mikro-orm/postgresql';
+import { FilterQuery } from '@mikro-orm/core';
+import { Invoice } from '../entities/invoice.entity';
+import { PaginatedResult } from 'src/common/interfaces/pagination.interface';
+import { FindInvoicesDto } from '../dto/find-invoices.dto';
+
+interface FindInvoicesOpts extends FindInvoicesDto {
+  userId?: string;
+}
+
+@Injectable()
+export class InvoiceRepository extends EntityRepository<Invoice> {
+  constructor(readonly em: EntityManager) {
+    super(em, Invoice);
+  }
+
+  async findAllPaginated(opts: FindInvoicesOpts): Promise<PaginatedResult<Invoice>> {
+    const {
+      page = 1,
+      limit = 10,
+      search,
+      orderBy = 'createdAt',
+      order = 'desc',
+      userId,
+      from,
+      to,
+      enableTax,
+    } = opts;
+
+    const offset = (page - 1) * limit;
+
+    const where: FilterQuery<Invoice> = {};
+
+    if (userId) {
+      where.user = { id: userId };
+    }
+
+    if (typeof enableTax === 'boolean') {
+      where.enableTax = enableTax;
+    }
+
+    if (from || to) {
+      where.createdAt = {};
+      if (from) {
+        where.createdAt.$gte = new Date(from);
+      }
+      if (to) {
+        where.createdAt.$lte = new Date(to);
+      }
+    }
+
+    if (search) {
+      const searchPattern = `%${search}%`;
+      const searchConditions: FilterQuery<Invoice>[] = [
+        { user: { firstName: { $ilike: searchPattern } } } as FilterQuery<Invoice>,
+        { user: { lastName: { $ilike: searchPattern } } } as FilterQuery<Invoice>,
+        { user: { phone: { $ilike: searchPattern } } } as FilterQuery<Invoice>,
+      ];
+
+      const numericSearch = Number(search);
+      if (!isNaN(numericSearch) && isFinite(numericSearch)) {
+        searchConditions.push({ invoiceNumber: numericSearch } as FilterQuery<Invoice>);
+      }
+
+      where.$or = searchConditions;
+    }
+
+    const [data, total] = await this.findAndCount(where, {
+      limit,
+      offset,
+      orderBy: { [orderBy]: order.toLowerCase() as 'asc' | 'desc' },
+      populate: ['user', 'request', 'items', 'items.product'],
+    });
+
+    const totalPages = Math.ceil(total / limit);
+
+    return {
+      data,
+      meta: {
+        total,
+        page,
+        limit,
+        totalPages,
+      },
+    };
+  }
+}
diff --git a/src/modules/request/request.controller.ts b/src/modules/request/request.controller.ts
index ba8d141..2b407a0 100644
--- a/src/modules/request/request.controller.ts
+++ b/src/modules/request/request.controller.ts
@@ -1,4 +1,5 @@
 import { Controller, Get, Post, Body, Patch, Param, Delete, UseGuards, Query } from '@nestjs/common';
+import { ApiTags,ApiBearerAuth } from '@nestjs/swagger';
 import { RequestService } from './request.service';
 import { CreateRequestDto } from './dto/create-request.dto';
 import { UpdateRequestDto } from './dto/update-request.dto';
@@ -10,6 +11,8 @@ import { Permissions } from 'src/common/decorators/permissions.decorator';
 import { PermissionEnum } from 'src/common/enums/permission.enum';
 
 @Controller()
+@ApiTags('request')
+@ApiBearerAuth()
 export class RequestController {
   constructor(private readonly requestService: RequestService) { }