diff --git a/thanasoft-back/app/Http/Controllers/Api/AvoirController.php b/thanasoft-back/app/Http/Controllers/Api/AvoirController.php
new file mode 100644
index 0000000..8bf3591
--- /dev/null
+++ b/thanasoft-back/app/Http/Controllers/Api/AvoirController.php
@@ -0,0 +1,151 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Http\Controllers\Api;
+
+use App\Http\Controllers\Controller;
+use App\Http\Requests\StoreAvoirRequest;
+use App\Http\Requests\UpdateAvoirRequest;
+use App\Http\Resources\AvoirResource;
+use App\Repositories\AvoirRepositoryInterface;
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Resources\Json\AnonymousResourceCollection;
+use Illuminate\Support\Facades\Log;
+
+class AvoirController extends Controller
+{
+    public function __construct(
+        protected AvoirRepositoryInterface $avoirRepository
+    ) {
+    }
+
+    /**
+     * Display a listing of credits.
+     */
+    public function index(): AnonymousResourceCollection|JsonResponse
+    {
+        try {
+            $avoirs = $this->avoirRepository->all();
+            return AvoirResource::collection($avoirs);
+        } catch (\Exception $e) {
+            Log::error('Error fetching avoirs: ' . $e->getMessage(), [
+                'exception' => $e,
+            ]);
+
+            return response()->json([
+                'message' => 'Une erreur est survenue lors de la récupération des avoirs.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * Store a newly created credit.
+     */
+    public function store(StoreAvoirRequest $request): AvoirResource|JsonResponse
+    {
+        try {
+            $avoir = $this->avoirRepository->create($request->validated());
+            return new AvoirResource($avoir);
+        } catch (\Exception $e) {
+            Log::error('Error creating avoir: ' . $e->getMessage(), [
+                'exception' => $e,
+                'data' => $request->validated(),
+            ]);
+
+            return response()->json([
+                'message' => 'Une erreur est survenue lors de la création de l\'avoir.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * Display the specified credit.
+     */
+    public function show(string $id): AvoirResource|JsonResponse
+    {
+        try {
+            $avoir = $this->avoirRepository->find($id);
+
+            if (!$avoir) {
+                return response()->json([
+                    'message' => 'Avoir non trouvé.',
+                ], 404);
+            }
+
+            return new AvoirResource($avoir);
+        } catch (\Exception $e) {
+            Log::error('Error fetching avoir: ' . $e->getMessage(), [
+                'exception' => $e,
+                'avoir_id' => $id,
+            ]);
+
+            return response()->json([
+                'message' => 'Une erreur est survenue lors de la récupération de l\'avoir.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * Update the specified credit.
+     */
+    public function update(UpdateAvoirRequest $request, string $id): AvoirResource|JsonResponse
+    {
+        try {
+            $updated = $this->avoirRepository->update($id, $request->validated());
+
+            if (!$updated) {
+                return response()->json([
+                    'message' => 'Avoir non trouvé ou échec de la mise à jour.',
+                ], 404);
+            }
+
+            $avoir = $this->avoirRepository->find($id);
+            return new AvoirResource($avoir);
+        } catch (\Exception $e) {
+            Log::error('Error updating avoir: ' . $e->getMessage(), [
+                'exception' => $e,
+                'avoir_id' => $id,
+                'data' => $request->validated(),
+            ]);
+
+            return response()->json([
+                'message' => 'Une erreur est survenue lors de la mise à jour de l\'avoir.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+
+    /**
+     * Remove the specified credit.
+     */
+    public function destroy(string $id): JsonResponse
+    {
+        try {
+            $deleted = $this->avoirRepository->delete($id);
+
+            if (!$deleted) {
+                return response()->json([
+                    'message' => 'Avoir non trouvé ou échec de la suppression.',
+                ], 404);
+            }
+
+            return response()->json([
+                'message' => 'Avoir supprimé avec succès.',
+            ], 200);
+        } catch (\Exception $e) {
+            Log::error('Error deleting avoir: ' . $e->getMessage(), [
+                'exception' => $e,
+                'avoir_id' => $id,
+            ]);
+
+            return response()->json([
+                'message' => 'Une erreur est survenue lors de la suppression de l\'avoir.',
+                'error' => config('app.debug') ? $e->getMessage() : null,
+            ], 500);
+        }
+    }
+}
diff --git a/thanasoft-back/app/Http/Requests/StoreAvoirRequest.php b/thanasoft-back/app/Http/Requests/StoreAvoirRequest.php
new file mode 100644
index 0000000..2e5202a
--- /dev/null
+++ b/thanasoft-back/app/Http/Requests/StoreAvoirRequest.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreAvoirRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'client_id' => 'required|exists:clients,id',
+            'invoice_id' => 'nullable|exists:invoices,id',
+            'group_id' => 'nullable|exists:client_groups,id',
+            'status' => 'required|in:brouillon,emis,applique,annule',
+            'avoir_date' => 'required|date',
+            'due_date' => 'nullable|date|after_or_equal:avoir_date',
+            'currency' => 'required|string|size:3',
+            'total_ht' => 'required|numeric',
+            'total_tva' => 'required|numeric',
+            'total_ttc' => 'required|numeric',
+            'reason_type' => 'required|in:remboursement_total,remboursement_partiel,reduction,erreur_facturation,retour_marchandise,accord_commercial,autre',
+            'reason_description' => 'nullable|string',
+            'e_invoice_status' => 'nullable|in:cree,transmis,accepte,refuse,en_litige,acquitte,archive',
+            'refund_status' => 'nullable|in:non_rembourse,en_cours,partiellement_rembourse,rembourse,compense',
+            'refund_date' => 'nullable|date',
+            'refund_method' => 'nullable|in:virement,cheque,carte_credit,compensation_future,autre',
+            'compensation_invoice_id' => 'nullable|exists:invoices,id',
+            'compensation_amount' => 'nullable|numeric|min:0',
+            'lines' => 'required|array|min:1',
+            'lines.*.product_id' => 'nullable|exists:products,id',
+            'lines.*.invoice_line_id' => 'nullable|exists:invoice_lines,id',
+            'lines.*.description' => 'required|string',
+            'lines.*.quantity' => 'required|numeric',
+            'lines.*.unit_price' => 'required|numeric',
+            'lines.*.tva_rate' => 'required|numeric',
+            'lines.*.total_ht' => 'required|numeric',
+            'lines.*.total_tva' => 'required|numeric',
+            'lines.*.total_ttc' => 'required|numeric',
+            'lines.*.notes' => 'nullable|string',
+        ];
+    }
+}
diff --git a/thanasoft-back/app/Http/Requests/UpdateAvoirRequest.php b/thanasoft-back/app/Http/Requests/UpdateAvoirRequest.php
new file mode 100644
index 0000000..2fa4248
--- /dev/null
+++ b/thanasoft-back/app/Http/Requests/UpdateAvoirRequest.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateAvoirRequest extends FormRequest
+{
+    public function authorize(): bool
+    {
+        return true;
+    }
+
+    public function rules(): array
+    {
+        return [
+            'status' => 'sometimes|required|in:brouillon,emis,applique,annule',
+            'avoir_date' => 'sometimes|required|date',
+            'due_date' => 'nullable|date|after_or_equal:avoir_date',
+            'refund_status' => 'nullable|in:non_rembourse,en_cours,partiellement_rembourse,rembourse,compense',
+            'refund_date' => 'nullable|date',
+            'refund_method' => 'nullable|in:virement,cheque,carte_credit,compensation_future,autre',
+            'reason_description' => 'nullable|string',
+            'notes' => 'nullable|string',
+        ];
+    }
+}
diff --git a/thanasoft-back/app/Http/Resources/AvoirLineResource.php b/thanasoft-back/app/Http/Resources/AvoirLineResource.php
new file mode 100644
index 0000000..1f53d95
--- /dev/null
+++ b/thanasoft-back/app/Http/Resources/AvoirLineResource.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Resources;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class AvoirLineResource extends JsonResource
+{
+    public function toArray(Request $request): array
+    {
+        return [
+            'id' => $this->id,
+            'avoir_id' => $this->avoir_id,
+            'product_id' => $this->product_id,
+            'invoice_line_id' => $this->invoice_line_id,
+            'description' => $this->description,
+            'quantity' => $this->quantity,
+            'unit_price' => $this->unit_price,
+            'tva_rate' => $this->tva_rate,
+            'total_ht' => $this->total_ht,
+            'total_tva' => $this->total_tva,
+            'total_ttc' => $this->total_ttc,
+            'notes' => $this->notes,
+            'product' => $this->whenLoaded('product'),
+        ];
+    }
+}
diff --git a/thanasoft-back/app/Http/Resources/AvoirResource.php b/thanasoft-back/app/Http/Resources/AvoirResource.php
new file mode 100644
index 0000000..f0e54e2
--- /dev/null
+++ b/thanasoft-back/app/Http/Resources/AvoirResource.php
@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Http\Resources;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class AvoirResource extends JsonResource
+{
+    public function toArray(Request $request): array
+    {
+        return [
+            'id' => $this->id,
+            'client_id' => $this->client_id,
+            'invoice_id' => $this->invoice_id,
+            'group_id' => $this->group_id,
+            'avoir_number' => $this->avoir_number,
+            'status' => $this->status,
+            'avoir_date' => $this->avoir_date,
+            'due_date' => $this->due_date,
+            'currency' => $this->currency,
+            'total_ht' => $this->total_ht,
+            'total_tva' => $this->total_tva,
+            'total_ttc' => $this->total_ttc,
+            'reason_type' => $this->reason_type,
+            'reason_description' => $this->reason_description,
+            'e_invoice_status' => $this->e_invoice_status,
+            'refund_status' => $this->refund_status,
+            'refund_date' => $this->refund_date,
+            'refund_method' => $this->refund_method,
+            'compensation_invoice_id' => $this->compensation_invoice_id,
+            'compensation_amount' => $this->compensation_amount,
+            'created_at' => $this->created_at,
+            'updated_at' => $this->updated_at,
+            'client' => $this->whenLoaded('client'),
+            'invoice' => $this->whenLoaded('invoice'),
+            'group' => $this->whenLoaded('group'),
+            'lines' => AvoirLineResource::collection($this->whenLoaded('lines')),
+            'history' => DocumentStatusHistoryResource::collection($this->whenLoaded('history')),
+        ];
+    }
+}
diff --git a/thanasoft-back/app/Models/Avoir.php b/thanasoft-back/app/Models/Avoir.php
new file mode 100644
index 0000000..6257d6e
--- /dev/null
+++ b/thanasoft-back/app/Models/Avoir.php
@@ -0,0 +1,98 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+class Avoir extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'client_id',
+        'invoice_id',
+        'group_id',
+        'avoir_number',
+        'status',
+        'avoir_date',
+        'due_date',
+        'currency',
+        'total_ht',
+        'total_tva',
+        'total_ttc',
+        'reason_type',
+        'reason_description',
+        'e_invoice_status',
+        'refund_status',
+        'refund_date',
+        'refund_method',
+        'compensation_invoice_id',
+        'compensation_amount',
+    ];
+
+    protected $casts = [
+        'avoir_date' => 'date',
+        'due_date' => 'date',
+        'refund_date' => 'date',
+        'total_ht' => 'decimal:2',
+        'total_tva' => 'decimal:2',
+        'total_ttc' => 'decimal:2',
+        'compensation_amount' => 'decimal:2',
+    ];
+
+    protected static function booted()
+    {
+        static::creating(function ($avoir) {
+            // Auto-generate avoir number if not provided
+            if (empty($avoir->avoir_number)) {
+                $prefix = 'AV-' . now()->format('Ym') . '-';
+                $lastAvoir = self::where('avoir_number', 'like', $prefix . '%')
+                    ->orderBy('avoir_number', 'desc')
+                    ->first();
+
+                if ($lastAvoir) {
+                    // Extract numeric part
+                    preg_match('/(\d+)$/', $lastAvoir->avoir_number, $matches);
+                    $newNumber = $matches ? intval($matches[1]) + 1 : 1;
+                } else {
+                    $newNumber = 1;
+                }
+
+                $avoir->avoir_number = $prefix . str_pad((string)$newNumber, 4, '0', STR_PAD_LEFT);
+            }
+        });
+    }
+
+    public function client()
+    {
+        return $this->belongsTo(Client::class);
+    }
+
+    public function invoice()
+    {
+        return $this->belongsTo(Invoice::class);
+    }
+
+    public function group()
+    {
+        return $this->belongsTo(ClientGroup::class, 'group_id');
+    }
+
+    public function lines()
+    {
+        return $this->hasMany(AvoirLine::class);
+    }
+
+    public function compensationInvoice()
+    {
+        return $this->belongsTo(Invoice::class, 'compensation_invoice_id');
+    }
+
+    public function history()
+    {
+        return $this->hasMany(DocumentStatusHistory::class, 'document_id')
+                    ->where('document_type', 'avoir')
+                    ->orderBy('changed_at', 'desc');
+    }
+}
diff --git a/thanasoft-back/app/Models/AvoirLine.php b/thanasoft-back/app/Models/AvoirLine.php
new file mode 100644
index 0000000..bd7e691
--- /dev/null
+++ b/thanasoft-back/app/Models/AvoirLine.php
@@ -0,0 +1,49 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+
+class AvoirLine extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'avoir_id',
+        'product_id',
+        'invoice_line_id',
+        'description',
+        'quantity',
+        'unit_price',
+        'tva_rate',
+        'total_ht',
+        'total_tva',
+        'total_ttc',
+        'notes',
+    ];
+
+    protected $casts = [
+        'quantity' => 'decimal:3',
+        'unit_price' => 'decimal:4',
+        'tva_rate' => 'decimal:2',
+        'total_ht' => 'decimal:2',
+        'total_tva' => 'decimal:2',
+        'total_ttc' => 'decimal:2',
+    ];
+
+    public function avoir()
+    {
+        return $this->belongsTo(Avoir::class);
+    }
+
+    public function product()
+    {
+        return $this->belongsTo(Product::class);
+    }
+
+    public function invoiceLine()
+    {
+        return $this->belongsTo(InvoiceLine::class);
+    }
+}
diff --git a/thanasoft-back/app/Providers/AppServiceProvider.php b/thanasoft-back/app/Providers/AppServiceProvider.php
index 6d1c9b4..c5414be 100644
--- a/thanasoft-back/app/Providers/AppServiceProvider.php
+++ b/thanasoft-back/app/Providers/AppServiceProvider.php
@@ -81,6 +81,16 @@ class AppServiceProvider extends ServiceProvider
 
         $this->app->bind(\App\Repositories\InvoiceLineRepositoryInterface::class, \App\Repositories\InvoiceLineRepository::class);
 
+        $this->app->bind(\App\Repositories\AvoirRepositoryInterface::class, function ($app) {
+            return new \App\Repositories\AvoirRepository(
+                $app->make(\App\Models\Avoir::class),
+                $app->make(\App\Repositories\AvoirLineRepositoryInterface::class),
+                $app->make(\App\Repositories\ClientActivityTimelineRepositoryInterface::class)
+            );
+        });
+
+        $this->app->bind(\App\Repositories\AvoirLineRepositoryInterface::class, \App\Repositories\AvoirLineRepository::class);
+
         $this->app->bind(\App\Repositories\QuoteRepositoryInterface::class, function ($app) {
             return new \App\Repositories\QuoteRepository(
                 $app->make(\App\Models\Quote::class),
diff --git a/thanasoft-back/app/Repositories/AvoirLineRepository.php b/thanasoft-back/app/Repositories/AvoirLineRepository.php
new file mode 100644
index 0000000..4014105
--- /dev/null
+++ b/thanasoft-back/app/Repositories/AvoirLineRepository.php
@@ -0,0 +1,15 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Repositories;
+
+use App\Models\AvoirLine;
+
+class AvoirLineRepository extends BaseRepository implements AvoirLineRepositoryInterface
+{
+    public function __construct(AvoirLine $model)
+    {
+        parent::__construct($model);
+    }
+}
diff --git a/thanasoft-back/app/Repositories/AvoirLineRepositoryInterface.php b/thanasoft-back/app/Repositories/AvoirLineRepositoryInterface.php
new file mode 100644
index 0000000..cf066c4
--- /dev/null
+++ b/thanasoft-back/app/Repositories/AvoirLineRepositoryInterface.php
@@ -0,0 +1,9 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Repositories;
+
+interface AvoirLineRepositoryInterface extends BaseRepositoryInterface
+{
+}
diff --git a/thanasoft-back/app/Repositories/AvoirRepository.php b/thanasoft-back/app/Repositories/AvoirRepository.php
new file mode 100644
index 0000000..6a5f666
--- /dev/null
+++ b/thanasoft-back/app/Repositories/AvoirRepository.php
@@ -0,0 +1,123 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Repositories;
+
+use App\Models\Avoir;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Log;
+
+class AvoirRepository extends BaseRepository implements AvoirRepositoryInterface
+{
+    public function __construct(
+        Avoir $model,
+        protected AvoirLineRepositoryInterface $avoirLineRepository,
+        protected readonly ClientActivityTimelineRepositoryInterface $timelineRepository
+    ) {
+        parent::__construct($model);
+    }
+
+    public function all(array $columns = ['*']): \Illuminate\Support\Collection
+    {
+        return $this->model->with(['client', 'lines.product'])->get($columns);
+    }
+
+    public function create(array $data): Avoir
+    {
+        return DB::transaction(function () use ($data) {
+            try {
+                // Create the avoir
+                $avoir = parent::create($data);
+
+                // Create the avoir lines
+                if (isset($data['lines']) && is_array($data['lines'])) {
+                    foreach ($data['lines'] as $lineData) {
+                        $lineData['avoir_id'] = $avoir->id;
+                        $this->avoirLineRepository->create($lineData);
+                    }
+                }
+
+                // Record initial status history
+                $this->recordHistory((int)$avoir->id, null, $avoir->status, 'Avoir created');
+
+                try {
+                    $this->timelineRepository->logActivity([
+                        'client_id' => $avoir->client_id,
+                        'actor_type' => 'user',
+                        'actor_user_id' => auth()->id(),
+                        'event_type' => 'avoir_created',
+                        'entity_type' => 'avoir',
+                        'entity_id' => $avoir->id,
+                        'title' => 'Nouvel avoir créé',
+                        'description' => "L'avoir #{$avoir->avoir_number} a été créé.",
+                        'created_at' => now(),
+                    ]);
+                } catch (\Exception $e) {
+                    Log::error("Failed to log avoir creation activity: " . $e->getMessage());
+                }
+
+                return $avoir;
+            } catch (\Exception $e) {
+                Log::error('Error creating avoir with lines: ' . $e->getMessage(), [
+                    'exception' => $e,
+                    'data' => $data,
+                ]);
+                throw $e;
+            }
+        });
+    }
+
+    public function update(int|string $id, array $attributes): bool
+    {
+        return DB::transaction(function () use ($id, $attributes) {
+            try {
+                $avoir = $this->find($id);
+                if (!$avoir) {
+                    return false;
+                }
+
+                $oldStatus = $avoir->status;
+                
+                // Update the avoir
+                $updated = parent::update($id, $attributes);
+
+                if ($updated) {
+                    $newStatus = $attributes['status'] ?? $oldStatus;
+                    
+                    // If status changed, record history
+                    if ($oldStatus !== $newStatus) {
+                         $this->recordHistory((int) $id, $oldStatus, $newStatus, 'Avoir status updated');
+                    }
+                }
+
+                return $updated;
+            } catch (\Exception $e) {
+                Log::error('Error updating avoir: ' . $e->getMessage(), [
+                    'id' => $id,
+                    'attributes' => $attributes,
+                    'exception' => $e,
+                ]);
+                throw $e;
+            }
+        });
+    }
+
+    public function find(int|string $id, array $columns = ['*']): ?Avoir
+    {
+        return $this->model->with(['client', 'lines.product', 'history.user'])->find($id, $columns);
+    }
+
+    private function recordHistory(int $avoirId, ?string $oldStatus, string $newStatus, ?string $comment = null): void
+    {
+        \App\Models\DocumentStatusHistory::create([
+            'document_type' => 'avoir',
+            'document_id' => $avoirId,
+            'old_status' => $oldStatus,
+            'new_status' => $newStatus,
+            'changed_by' => auth()->id(),
+            'comment' => $comment,
+            'changed_at' => now(),
+        ]);
+    }
+}
diff --git a/thanasoft-back/app/Repositories/AvoirRepositoryInterface.php b/thanasoft-back/app/Repositories/AvoirRepositoryInterface.php
new file mode 100644
index 0000000..df45f61
--- /dev/null
+++ b/thanasoft-back/app/Repositories/AvoirRepositoryInterface.php
@@ -0,0 +1,9 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Repositories;
+
+interface AvoirRepositoryInterface extends BaseRepositoryInterface
+{
+}
diff --git a/thanasoft-back/database/migrations/2026_01_26_115000_create_avoirs_tables.php b/thanasoft-back/database/migrations/2026_01_26_115000_create_avoirs_tables.php
new file mode 100644
index 0000000..d2e384f
--- /dev/null
+++ b/thanasoft-back/database/migrations/2026_01_26_115000_create_avoirs_tables.php
@@ -0,0 +1,112 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('avoirs', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('client_id');
+            $table->unsignedBigInteger('invoice_id')->nullable(); // The original invoice being credited
+            $table->unsignedBigInteger('group_id')->nullable();
+            
+            $table->string('avoir_number', 191);
+            $table->enum('status', ['brouillon', 'emis', 'applique', 'annule'])->default('brouillon');
+            
+            // Dates
+            $table->date('avoir_date')->useCurrent();
+            $table->date('due_date')->nullable();
+            
+            // Currency and amounts (typically negative or representing credit)
+            $table->char('currency', 3)->default('EUR');
+            $table->decimal('total_ht', 14, 2)->default(0);
+            $table->decimal('total_tva', 14, 2)->default(0);
+            $table->decimal('total_ttc', 14, 2)->default(0);
+            
+            // Reason for credit note
+            $table->enum('reason_type', [
+                'remboursement_total',
+                'remboursement_partiel',
+                'reduction',
+                'erreur_facturation',
+                'retour_marchandise',
+                'accord_commercial',
+                'autre'
+            ])->default('autre');
+            $table->text('reason_description')->nullable();
+            
+            // E-invoicing status (if applicable)
+            $table->enum('e_invoice_status', [
+                'cree', 'transmis', 'accepte', 'refuse', 'en_litige', 'acquitte', 'archive'
+            ])->nullable()->default('cree');
+            
+            // Refund information (for accounting reconciliation)
+            $table->enum('refund_status', [
+                'non_rembourse', 'en_cours', 'partiellement_rembourse', 'rembourse', 'compense'
+            ])->default('non_rembourse');
+            $table->date('refund_date')->nullable();
+            $table->enum('refund_method', [
+                'virement', 'cheque', 'carte_credit', 'compensation_future', 'autre'
+            ])->nullable();
+            
+            // Compensation (if credit is applied to future invoices)
+            $table->unsignedBigInteger('compensation_invoice_id')->nullable();
+            $table->decimal('compensation_amount', 14, 2)->default(0);
+            
+            $table->timestamps();
+
+            // Indexes for performance
+            $table->index(['status', 'due_date'], 'idx_avoirs_status_due');
+            $table->index('invoice_id', 'idx_avoirs_invoice');
+            $table->index('avoir_number', 'idx_avoirs_number');
+            $table->index('refund_status', 'idx_avoirs_refund_status');
+            $table->index('avoir_date', 'idx_avoirs_date');
+            
+            // Foreign key constraints
+            $table->foreign('client_id', 'fk_avoirs_client')->references('id')->on('clients')->onDelete('cascade');
+            $table->foreign('invoice_id', 'fk_avoirs_invoice')->references('id')->on('invoices')->onDelete('restrict');
+            $table->foreign('group_id', 'fk_avoirs_group')->references('id')->on('client_groups')->onDelete('set null');
+            $table->foreign('compensation_invoice_id', 'fk_avoirs_compensation')->references('id')->on('invoices')->onDelete('set null');
+        });
+
+        Schema::create('avoir_lines', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('avoir_id');
+            $table->unsignedBigInteger('product_id')->nullable();
+            $table->unsignedBigInteger('invoice_line_id')->nullable(); // Reference to the original invoice line if applicable
+            
+            $table->string('description', 500);
+            $table->decimal('quantity', 10, 3)->default(1);
+            $table->decimal('unit_price', 14, 4);
+            $table->decimal('tva_rate', 5, 2)->default(0);
+            $table->decimal('total_ht', 14, 2);
+            $table->decimal('total_tva', 14, 2)->default(0);
+            $table->decimal('total_ttc', 14, 2)->default(0);
+            $table->text('notes')->nullable();
+            
+            $table->timestamps();
+
+            $table->index('avoir_id', 'idx_avoir_lines_avoir');
+            
+            $table->foreign('avoir_id', 'fk_avoir_lines_avoir')->references('id')->on('avoirs')->onDelete('cascade');
+            $table->foreign('product_id', 'fk_avoir_lines_product')->references('id')->on('products')->onDelete('set null');
+            $table->foreign('invoice_line_id', 'fk_avoir_lines_invoice_line')->references('id')->on('invoice_lines')->onDelete('set null');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('avoir_lines');
+        Schema::dropIfExists('avoirs');
+    }
+};
diff --git a/thanasoft-back/database/migrations/2026_01_26_120000_create_supplier_system_tables.php b/thanasoft-back/database/migrations/2026_01_26_120000_create_supplier_system_tables.php
new file mode 100644
index 0000000..85082d9
--- /dev/null
+++ b/thanasoft-back/database/migrations/2026_01_26_120000_create_supplier_system_tables.php
@@ -0,0 +1,152 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        // Purchase Orders (Commandes Fournisseurs)
+        Schema::create('purchase_orders', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('fournisseur_id'); // Use existing fournisseurs table
+            
+            $table->string('po_number', 191);
+            $table->enum('status', ['brouillon', 'confirmee', 'livree', 'facturee', 'annulee'])->default('brouillon');
+            $table->date('order_date')->useCurrent();
+            $table->date('expected_date')->nullable();
+            $table->char('currency', 3)->default('EUR');
+            $table->decimal('total_ht', 14, 2)->default(0);
+            $table->decimal('total_tva', 14, 2)->default(0);
+            $table->decimal('total_ttc', 14, 2)->default(0);
+            $table->text('notes')->nullable();
+            $table->string('delivery_address')->nullable();
+            
+            $table->timestamps();
+
+            $table->unique('po_number', 'uq_po_number');
+            $table->index('status', 'idx_po_status');
+            $table->index('order_date', 'idx_po_order_date');
+            
+            $table->foreign('fournisseur_id', 'fk_po_fournisseur')->references('id')->on('fournisseurs')->onDelete('cascade');
+        });
+
+        // Purchase Order Lines
+        Schema::create('purchase_order_lines', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('purchase_order_id');
+            $table->unsignedBigInteger('product_id')->nullable();
+            
+            $table->text('description');
+            $table->decimal('quantity', 14, 3)->default(1);
+            $table->decimal('unit_price', 12, 2);
+            $table->decimal('tva_rate', 5, 2)->default(0); // Use rate directly, no FK to tva_rates
+            $table->decimal('discount_pct', 5, 2)->default(0);
+            $table->decimal('total_ht', 14, 2);
+            
+            $table->timestamps();
+
+            $table->foreign('purchase_order_id', 'fk_pol_po')->references('id')->on('purchase_orders')->onDelete('cascade');
+            $table->foreign('product_id', 'fk_pol_product')->references('id')->on('products')->onDelete('set null');
+        });
+
+        // Goods Receipts (Réceptions de marchandises)
+        Schema::create('goods_receipts', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('purchase_order_id');
+            
+            $table->string('receipt_number', 191);
+            $table->date('receipt_date')->useCurrent();
+            $table->enum('status', ['brouillon', 'valide', 'annule'])->default('brouillon');
+            $table->text('notes')->nullable();
+            
+            $table->timestamps();
+
+            $table->unique(['purchase_order_id', 'receipt_number'], 'uq_gr_po_number');
+            
+            $table->foreign('purchase_order_id', 'fk_gr_po')->references('id')->on('purchase_orders')->onDelete('cascade');
+        });
+
+        // Goods Receipt Lines
+        Schema::create('goods_receipt_lines', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('goods_receipt_id');
+            $table->unsignedBigInteger('product_id');
+            $table->unsignedBigInteger('purchase_order_line_id')->nullable(); // Link to original order line
+            
+            $table->decimal('quantity_received', 14, 3);
+            $table->decimal('unit_price', 12, 2)->nullable();
+            $table->text('notes')->nullable();
+            
+            $table->timestamps();
+
+            $table->foreign('goods_receipt_id', 'fk_grl_gr')->references('id')->on('goods_receipts')->onDelete('cascade');
+            $table->foreign('product_id', 'fk_grl_product')->references('id')->on('products');
+            $table->foreign('purchase_order_line_id', 'fk_grl_pol')->references('id')->on('purchase_order_lines')->onDelete('set null');
+        });
+
+        // Supplier Invoices (Factures Fournisseurs)
+        Schema::create('supplier_invoices', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('fournisseur_id');
+            $table->unsignedBigInteger('purchase_order_id')->nullable(); // Optional link to purchase order
+            
+            $table->string('invoice_number', 191);
+            $table->date('invoice_date')->useCurrent();
+            $table->date('due_date')->nullable();
+            $table->enum('status', ['brouillon', 'en_attente', 'payee', 'annulee'])->default('brouillon');
+            $table->char('currency', 3)->default('EUR');
+            $table->decimal('total_ht', 14, 2)->default(0);
+            $table->decimal('total_tva', 14, 2)->default(0);
+            $table->decimal('total_ttc', 14, 2)->default(0);
+            $table->text('notes')->nullable();
+            
+            $table->timestamps();
+
+            $table->unique(['fournisseur_id', 'invoice_number'], 'uq_supplier_invoice');
+            $table->index('status', 'idx_si_status');
+            $table->index('invoice_date', 'idx_si_invoice_date');
+            
+            $table->foreign('fournisseur_id', 'fk_si_fournisseur')->references('id')->on('fournisseurs');
+            $table->foreign('purchase_order_id', 'fk_si_po')->references('id')->on('purchase_orders')->onDelete('set null');
+        });
+
+        // Supplier Invoice Lines
+        Schema::create('supplier_invoice_lines', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBigInteger('supplier_invoice_id');
+            $table->unsignedBigInteger('product_id')->nullable();
+            $table->unsignedBigInteger('purchase_order_line_id')->nullable(); // Link to original order line
+            
+            $table->text('description');
+            $table->decimal('quantity', 14, 3)->default(1);
+            $table->decimal('unit_price', 12, 2);
+            $table->decimal('tva_rate', 5, 2)->default(0);
+            $table->decimal('total_ht', 14, 2);
+            
+            $table->timestamps();
+
+            $table->foreign('supplier_invoice_id', 'fk_sil_si')->references('id')->on('supplier_invoices')->onDelete('cascade');
+            $table->foreign('product_id', 'fk_sil_product')->references('id')->on('products')->onDelete('set null');
+            $table->foreign('purchase_order_line_id', 'fk_sil_pol')->references('id')->on('purchase_order_lines')->onDelete('set null');
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('supplier_invoice_lines');
+        Schema::dropIfExists('supplier_invoices');
+        Schema::dropIfExists('goods_receipt_lines');
+        Schema::dropIfExists('goods_receipts');
+        Schema::dropIfExists('purchase_order_lines');
+        Schema::dropIfExists('purchase_orders');
+    }
+};
diff --git a/thanasoft-back/routes/api.php b/thanasoft-back/routes/api.php
index 10c363e..3eaa06e 100644
--- a/thanasoft-back/routes/api.php
+++ b/thanasoft-back/routes/api.php
@@ -80,6 +80,9 @@ Route::middleware('auth:sanctum')->group(function () {
     Route::post('/invoices/from-quote/{quoteId}', [\App\Http\Controllers\Api\InvoiceController::class, 'createFromQuote']);
     Route::apiResource('invoices', \App\Http\Controllers\Api\InvoiceController::class);
 
+    // Avoir management
+    Route::apiResource('avoirs', \App\Http\Controllers\Api\AvoirController::class);
+
     // Fournisseur management
     Route::get('/fournisseurs/searchBy', [FournisseurController::class, 'searchBy']);
     Route::apiResource('fournisseurs', FournisseurController::class);
diff --git a/thanasoft-front/src/components/Organism/FactureFournisseur/FactureFournisseurDetailPresentation.vue b/thanasoft-front/src/components/Organism/FactureFournisseur/FactureFournisseurDetailPresentation.vue
new file mode 100644
index 0000000..7c8b844
--- /dev/null
+++ b/thanasoft-front/src/components/Organism/FactureFournisseur/FactureFournisseurDetailPresentation.vue
@@ -0,0 +1,91 @@
+<template>
+  <div v-if="isLoading" class="text-center py-5">
+    <div class="spinner-border text-primary" role="status">
+      <span class="visually-hidden">Loading...</span>
+    </div>
+  </div>
+  <facture-fournisseur-detail-template v-else-if="currentFacture">
+    <template #header>
+      <facture-fournisseur-header
+        :facture-number="currentFacture.number"
+        :date="currentFacture.date"
+      />
+    </template>
+
+    <template #lines>
+      <facture-fournisseur-lines-table :lines="currentFacture.lines" />
+    </template>
+
+    <template #billing>
+      <div>
+        <h6 class="mb-3 text-sm">Informations Fournisseur</h6>
+        <p class="text-sm mb-1">
+          <strong>Nom:</strong> {{ currentFacture.supplierName }}
+        </p>
+        <p class="text-sm mb-1">
+          <strong>Statut:</strong> {{ getStatusLabel(currentFacture.status) }}
+        </p>
+      </div>
+    </template>
+
+    <template #summary>
+      <facture-fournisseur-summary
+        :ht="currentFacture.totalHt"
+        :tva="currentFacture.totalTva"
+        :ttc="currentFacture.totalTtc"
+      />
+    </template>
+
+    <template #actions>
+      <div class="d-flex justify-content-end gap-2">
+        <soft-button color="secondary" variant="outline" size="sm" @click="handleBack">
+          Retour
+        </soft-button>
+        <soft-button color="info" size="sm">
+          <i class="fas fa-print me-1"></i> Imprimer
+        </soft-button>
+      </div>
+    </template>
+  </facture-fournisseur-detail-template>
+</template>
+
+<script setup>
+import { onMounted, defineProps } from "vue";
+import { storeToRefs } from "pinia";
+import { useRouter } from "vue-router";
+import FactureFournisseurDetailTemplate from "@/components/templates/FactureFournisseur/FactureFournisseurDetailTemplate.vue";
+import FactureFournisseurHeader from "@/components/molecules/FactureFournisseur/FactureFournisseurHeader.vue";
+import FactureFournisseurLinesTable from "@/components/molecules/FactureFournisseur/FactureFournisseurLinesTable.vue";
+import FactureFournisseurSummary from "@/components/molecules/FactureFournisseur/FactureFournisseurSummary.vue";
+import SoftButton from "@/components/SoftButton.vue";
+import { useFactureFournisseurStore } from "@/stores/factureFournisseurStore";
+
+const props = defineProps({
+  id: {
+    type: [String, Number],
+    required: true,
+  },
+});
+
+const router = useRouter();
+const factureStore = useFactureFournisseurStore();
+const { currentFacture, isLoading } = storeToRefs(factureStore);
+
+const handleBack = () => {
+  router.push("/fournisseurs/factures");
+};
+
+const getStatusLabel = (status) => {
+  const labels = {
+    payee: "Payée",
+    en_attente: "En attente",
+    annulee: "Annulée",
+    brouillon: "Brouillon",
+  };
+  return labels[status] || status;
+};
+
+onMounted(() => {
+  factureStore.fetchFacture(Number(props.id));
+});
+</script>
diff --git a/thanasoft-front/src/components/Organism/FactureFournisseur/FactureFournisseurListPresentation.vue b/thanasoft-front/src/components/Organism/FactureFournisseur/FactureFournisseurListPresentation.vue
new file mode 100644
index 0000000..1dd64f4
--- /dev/null
+++ b/thanasoft-front/src/components/Organism/FactureFournisseur/FactureFournisseurListPresentation.vue
@@ -0,0 +1,60 @@
+<template>
+  <div class="container-fluid py-4">
+    <facture-fournisseur-list-controls 
+      @create="handleCreate" 
+      @filter="handleFilter"
+    />
+    <div class="row">
+      <div class="col-12">
+        <facture-fournisseur-table
+          :data="filteredFactures"
+          :loading="isLoading"
+          @view="handleView"
+          @delete="handleDelete"
+        />
+      </div>
+    </div>
+  </div>
+</template>
+
+<script setup>
+import { onMounted, ref, computed } from "vue";
+import { storeToRefs } from "pinia";
+import { useRouter } from "vue-router";
+import FactureFournisseurListControls from "@/components/molecules/FactureFournisseur/FactureFournisseurListControls.vue";
+import FactureFournisseurTable from "@/components/molecules/Tables/Fournisseurs/FactureFournisseurTable.vue";
+import { useFactureFournisseurStore } from "@/stores/factureFournisseurStore";
+
+const router = useRouter();
+const factureStore = useFactureFournisseurStore();
+const { factures, isLoading } = storeToRefs(factureStore);
+
+const currentFilter = ref(null);
+
+const filteredFactures = computed(() => {
+  if (!currentFilter.value) return factures.value;
+  return factures.value.filter(f => f.status === currentFilter.value);
+});
+
+const handleCreate = () => {
+  router.push("/fournisseurs/factures/new");
+};
+
+const handleView = (id) => {
+  router.push(`/fournisseurs/factures/${id}`);
+};
+
+const handleDelete = async (id) => {
+  if (confirm("Êtes-vous sûr de vouloir supprimer cette facture ?")) {
+    await factureStore.deleteFacture(id);
+  }
+};
+
+const handleFilter = (status) => {
+  currentFilter.value = status;
+};
+
+onMounted(() => {
+  factureStore.fetchFactures();
+});
+</script>
diff --git a/thanasoft-front/src/components/Organism/FactureFournisseur/NewFactureFournisseurPresentation.vue b/thanasoft-front/src/components/Organism/FactureFournisseur/NewFactureFournisseurPresentation.vue
new file mode 100644
index 0000000..29d0443
--- /dev/null
+++ b/thanasoft-front/src/components/Organism/FactureFournisseur/NewFactureFournisseurPresentation.vue
@@ -0,0 +1,42 @@
+<template>
+  <div class="container-fluid py-4">
+    <div class="row">
+      <div class="col-lg-9 col-12 mx-auto">
+        <div class="card">
+          <div class="card-header pb-0">
+            <h5 class="mb-0">Nouvelle Facture Fournisseur</h5>
+            <p class="text-sm mb-0">Saisissez les informations de la facture reçue.</p>
+          </div>
+          <div class="card-body">
+            <new-facture-fournisseur-form 
+              @submit="handleSubmit" 
+              @cancel="handleCancel" 
+            />
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+</template>
+
+<script setup>
+import { useRouter } from "vue-router";
+import NewFactureFournisseurForm from "@/components/molecules/FactureFournisseur/NewFactureFournisseurForm.vue";
+import { useFactureFournisseurStore } from "@/stores/factureFournisseurStore";
+
+const router = useRouter();
+const factureStore = useFactureFournisseurStore();
+
+const handleSubmit = async (payload) => {
+  try {
+    await factureStore.createFacture(payload);
+    router.push("/fournisseurs/factures");
+  } catch (error) {
+    alert("Erreur lors de la création de la facture");
+  }
+};
+
+const handleCancel = () => {
+  router.push("/fournisseurs/factures");
+};
+</script>
diff --git a/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurHeader.vue b/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurHeader.vue
new file mode 100644
index 0000000..c4ab51b
--- /dev/null
+++ b/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurHeader.vue
@@ -0,0 +1,36 @@
+<template>
+  <div class="row justify-content-between">
+    <div class="col-md-4 text-left">
+      <h6 class="mb-0 text-dark font-weight-bold">Facture Fournisseur</h6>
+      <p class="text-secondary text-sm">{{ factureNumber }}</p>
+    </div>
+    <div class="col-md-4 text-end">
+      <h6 class="mb-0 text-dark font-weight-bold">Date d'émission</h6>
+      <p class="text-secondary text-sm">{{ formatDate(date) }}</p>
+    </div>
+  </div>
+</template>
+
+<script setup>
+import { defineProps } from "vue";
+
+defineProps({
+  factureNumber: {
+    type: String,
+    required: true,
+  },
+  date: {
+    type: [String, Date],
+    required: true,
+  },
+});
+
+const formatDate = (dateString) => {
+  if (!dateString) return "-";
+  return new Date(dateString).toLocaleDateString("fr-FR", {
+    year: "numeric",
+    month: "long",
+    day: "numeric",
+  });
+};
+</script>
diff --git a/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurLinesTable.vue b/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurLinesTable.vue
new file mode 100644
index 0000000..43bb8a6
--- /dev/null
+++ b/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurLinesTable.vue
@@ -0,0 +1,61 @@
+<template>
+  <div class="table-responsive">
+    <table class="table align-items-center mb-0">
+      <thead>
+        <tr>
+          <th class="text-uppercase text-secondary text-xxs font-weight-bolder opacity-7 ps-2">
+            Description
+          </th>
+          <th class="text-center text-uppercase text-secondary text-xxs font-weight-bolder opacity-7">
+            Qté
+          </th>
+          <th class="text-center text-uppercase text-secondary text-xxs font-weight-bolder opacity-7">
+            Prix Unit. HT
+          </th>
+          <th class="text-center text-uppercase text-secondary text-xxs font-weight-bolder opacity-7">
+            Total HT
+          </th>
+        </tr>
+      </thead>
+      <tbody>
+        <tr v-for="line in lines" :key="line.id">
+          <td>
+            <div class="d-flex px-2 py-1">
+              <div class="d-flex flex-column justify-content-center">
+                <h6 class="mb-0 text-sm">{{ line.designation }}</h6>
+              </div>
+            </div>
+          </td>
+          <td class="align-middle text-center text-sm">
+            <span class="text-secondary text-xs font-weight-bold">{{ line.quantity }}</span>
+          </td>
+          <td class="align-middle text-center text-sm">
+            <span class="text-secondary text-xs font-weight-bold">{{ formatCurrency(line.priceHt) }}</span>
+          </td>
+          <td class="align-middle text-center text-sm">
+            <span class="text-secondary text-xs font-weight-bold">{{ formatCurrency(line.totalHt) }}</span>
+          </td>
+        </tr>
+      </tbody>
+    </table>
+  </div>
+</template>
+
+<script setup>
+import { defineProps } from "vue";
+
+defineProps({
+  lines: {
+    type: Array,
+    required: true,
+    default: () => [],
+  },
+});
+
+const formatCurrency = (value) => {
+  return new Intl.NumberFormat("fr-FR", {
+    style: "currency",
+    currency: "EUR",
+  }).format(value);
+};
+</script>
diff --git a/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurListControls.vue b/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurListControls.vue
new file mode 100644
index 0000000..b0fc6d5
--- /dev/null
+++ b/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurListControls.vue
@@ -0,0 +1,87 @@
+<template>
+  <div class="d-sm-flex justify-content-between">
+    <div>
+      <soft-button color="success" variant="gradient" size="sm" @click="$emit('create')">
+        <i class="fas fa-plus me-1"></i> Ajouter une facture
+      </soft-button>
+    </div>
+    <div class="d-flex">
+      <div class="dropdown d-inline">
+        <soft-button
+          id="factureFilterDropdown"
+          color="dark"
+          variant="outline"
+          size="sm"
+          class="dropdown-toggle"
+          data-bs-toggle="dropdown"
+          aria-expanded="false"
+        >
+          Filtrer
+        </soft-button>
+        <ul
+          class="dropdown-menu dropdown-menu-lg-start px-2 py-3"
+          aria-labelledby="factureFilterDropdown"
+        >
+          <li>
+            <a
+              class="dropdown-item border-radius-md"
+              href="javascript:;"
+              @click="$emit('filter', 'payee')"
+            >
+              Statut: Payée
+            </a>
+          </li>
+          <li>
+            <a
+              class="dropdown-item border-radius-md"
+              href="javascript:;"
+              @click="$emit('filter', 'en_attente')"
+            >
+              Statut: En attente
+            </a>
+          </li>
+          <li>
+            <a
+              class="dropdown-item border-radius-md"
+              href="javascript:;"
+              @click="$emit('filter', 'brouillon')"
+            >
+              Statut: Brouillon
+            </a>
+          </li>
+          <li>
+            <hr class="horizontal dark my-2" />
+          </li>
+          <li>
+            <a
+              class="dropdown-item border-radius-md text-danger"
+              href="javascript:;"
+              @click="$emit('filter', null)"
+            >
+              Retirer Filtres
+            </a>
+          </li>
+        </ul>
+      </div>
+      <soft-button
+        class="btn-icon ms-2 export"
+        color="dark"
+        variant="outline"
+        size="sm"
+        @click="$emit('export')"
+      >
+        <span class="btn-inner--icon">
+          <i class="ni ni-archive-2"></i>
+        </span>
+        <span class="btn-inner--text">Export CSV</span>
+      </soft-button>
+    </div>
+  </div>
+</template>
+
+<script setup>
+import { defineEmits } from "vue";
+import SoftButton from "@/components/SoftButton.vue";
+
+defineEmits(["create", "filter", "export"]);
+</script>
diff --git a/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurSummary.vue b/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurSummary.vue
new file mode 100644
index 0000000..bce9e65
--- /dev/null
+++ b/thanasoft-front/src/components/molecules/FactureFournisseur/FactureFournisseurSummary.vue
@@ -0,0 +1,62 @@
+<template>
+  <div class="row mt-4">
+    <div class="col-md-6 ms-auto">
+      <div class="table-responsive">
+        <table class="table align-items-center mb-0">
+          <tbody>
+            <tr>
+              <td>
+                <span class="text-sm">Total HT:</span>
+              </td>
+              <td class="text-end">
+                <span class="text-sm text-dark font-weight-bold">{{ formatCurrency(ht) }}</span>
+              </td>
+            </tr>
+            <tr>
+              <td>
+                <span class="text-sm">TVA (20%):</span>
+              </td>
+              <td class="text-end">
+                <span class="text-sm text-dark font-weight-bold">{{ formatCurrency(tva) }}</span>
+              </td>
+            </tr>
+            <tr>
+              <td>
+                <span class="text-sm font-weight-bold text-info">Total TTC:</span>
+              </td>
+              <td class="text-end">
+                <span class="text-sm font-weight-bold text-info">{{ formatCurrency(ttc) }}</span>
+              </td>
+            </tr>
+          </tbody>
+        </table>
+      </div>
+    </div>
+  </div>
+</template>
+
+<script setup>
+import { defineProps } from "vue";
+
+defineProps({
+  ht: {
+    type: Number,
+    required: true,
+  },
+  tva: {
+    type: Number,
+    required: true,
+  },
+  ttc: {
+    type: Number,
+    required: true,
+  },
+});
+
+const formatCurrency = (value) => {
+  return new Intl.NumberFormat("fr-FR", {
+    style: "currency",
+    currency: "EUR",
+  }).format(value);
+};
+</script>
diff --git a/thanasoft-front/src/components/molecules/FactureFournisseur/NewFactureFournisseurForm.vue b/thanasoft-front/src/components/molecules/FactureFournisseur/NewFactureFournisseurForm.vue
new file mode 100644
index 0000000..45d6ef0
--- /dev/null
+++ b/thanasoft-front/src/components/molecules/FactureFournisseur/NewFactureFournisseurForm.vue
@@ -0,0 +1,305 @@
+<template>
+  <form @submit.prevent="submitForm">
+    <!-- Row 1: N° Facture, Fournisseur, Date -->
+    <div class="row g-3 mb-4">
+      <div class="col-md-4">
+        <label class="form-label">N° Facture Fournisseur *</label>
+        <soft-input
+          v-model="formData.number"
+          type="text"
+          placeholder="Ex: FR-2026-001"
+          required
+        />
+      </div>
+      <div class="col-md-4">
+        <label class="form-label">Fournisseur *</label>
+        <select v-model="formData.supplierId" class="form-select" @change="updateSupplierInfo" required>
+          <option value="">-- Sélectionner un fournisseur --</option>
+          <option v-for="supplier in suppliers" :key="supplier.id" :value="supplier.id">
+            {{ supplier.name }}
+          </option>
+        </select>
+      </div>
+      <div class="col-md-4">
+        <label class="form-label">Date facture *</label>
+        <soft-input
+          v-model="formData.date"
+          type="date"
+          required
+        />
+      </div>
+    </div>
+
+    <!-- Row 2: Statut, Notes -->
+    <div class="row g-3 mb-4">
+      <div class="col-md-6">
+        <label class="form-label">Statut</label>
+        <select v-model="formData.status" class="form-select">
+          <option value="brouillon">Brouillon</option>
+          <option value="en_attente">En attente de paiement</option>
+          <option value="payee">Payée</option>
+          <option value="annulee">Annulée</option>
+        </select>
+      </div>
+      <div class="col-md-6">
+        <label class="form-label">Notes</label>
+        <textarea
+          v-model="formData.notes"
+          class="form-control"
+          placeholder="Remarques éventuelles..."
+          rows="2"
+        ></textarea>
+      </div>
+    </div>
+
+    <!-- Articles Section -->
+    <div class="mb-4">
+      <div class="flex items-center justify-between mb-4">
+        <label class="peer-disabled:cursor-not-allowed peer-disabled:opacity-70 text-lg font-bold">Lignes de facture</label>
+        <button 
+          class="inline-flex items-center justify-center gap-2 whitespace-nowrap font-medium transition-colors focus-visible:outline-none focus-visible:ring-1 focus-visible:ring-ring disabled:pointer-events-none disabled:opacity-50 [&_svg]:pointer-events-none [&_svg]:size-4 [&_svg]:shrink-0 bg-primary text-primary-foreground shadow hover:bg-primary/90 h-8 rounded-md px-3 text-xs" 
+          type="button"
+          @click="addLine"
+        >
+          <svg xmlns="http://www.w3.org/2000/svg" width="24" height="24" viewBox="0 0 24 24" fill="none" stroke="currentColor" stroke-width="2" stroke-linecap="round" stroke-linejoin="round" class="lucide lucide-plus w-4 h-4 mr-2">
+            <path d="M5 12h14"></path>
+            <path d="M12 5v14"></path>
+          </svg>
+          Ajouter ligne
+        </button>
+      </div>
+
+      <div class="space-y-3 mt-3">
+        <div
+          v-for="(line, index) in formData.lines"
+          :key="index"
+          class="row g-2 align-items-end bg-light p-3 rounded mx-0"
+        >
+          <div class="col-md-5">
+            <label class="form-label text-xs mb-1">Désignation *</label>
+            <soft-input
+              v-model="line.designation"
+              type="text"
+              placeholder="Nom de l'article ou prestation"
+              required
+            />
+          </div>
+          <div class="col-md-2">
+            <label class="form-label text-xs mb-1">Quantité *</label>
+            <soft-input
+              v-model.number="line.quantity"
+              type="number"
+              placeholder="Qté"
+              :min="1"
+              required
+            />
+          </div>
+          <div class="col-md-2">
+            <label class="form-label text-xs mb-1">Prix HT *</label>
+            <soft-input
+              v-model.number="line.priceHt"
+              type="number"
+              placeholder="0.00"
+              step="0.01"
+              required
+            />
+          </div>
+          <div class="col-md-2 text-end">
+            <label class="form-label text-xs mb-1 d-block">Sous-total HT</label>
+            <span class="text-sm font-weight-bold">
+              {{ formatCurrency(line.quantity * line.priceHt) }}
+            </span>
+          </div>
+          <div class="col-md-1 text-end">
+            <button
+              type="button"
+              class="btn btn-sm btn-link text-danger mb-0"
+              @click="removeLine(index)"
+              :disabled="formData.lines.length === 1"
+            >
+              <i class="fas fa-trash"></i>
+            </button>
+          </div>
+        </div>
+      </div>
+    </div>
+
+    <!-- Totaux -->
+    <div class="row mb-4">
+      <div class="col-md-5 ms-auto">
+        <div class="card bg-gray-100 shadow-none border">
+          <div class="card-body p-3">
+            <div class="d-flex justify-content-between mb-2">
+              <span class="text-sm">Total HT:</span>
+              <span class="text-sm font-weight-bold">{{ formatCurrency(calculateTotalHt()) }}</span>
+            </div>
+            <div class="d-flex justify-content-between mb-2">
+              <span class="text-sm">TVA (20%):</span>
+              <span class="text-sm font-weight-bold">{{ formatCurrency(calculateTotalTva()) }}</span>
+            </div>
+            <hr class="horizontal dark my-2">
+            <div class="d-flex justify-content-between">
+              <span class="text-base font-weight-bold">Total TTC:</span>
+              <span class="text-base font-weight-bold text-info">{{ formatCurrency(calculateTotalTtc()) }}</span>
+            </div>
+          </div>
+        </div>
+      </div>
+    </div>
+
+    <!-- Boutons d'action -->
+    <div class="d-flex justify-content-end gap-3 mt-4">
+      <soft-button
+        type="button"
+        color="secondary"
+        variant="outline"
+        @click="$emit('cancel')"
+      >
+        Annuler
+      </soft-button>
+      <soft-button
+        type="submit"
+        color="success"
+      >
+        Enregistrer la facture
+      </soft-button>
+    </div>
+  </form>
+</template>
+
+<script setup>
+import { ref, defineEmits } from "vue";
+import SoftInput from "@/components/SoftInput.vue";
+import SoftButton from "@/components/SoftButton.vue";
+
+const emit = defineEmits(["submit", "cancel"]);
+
+const suppliers = [
+  { id: "1", name: "Produits Funéraires Pro" },
+  { id: "2", name: "Thanatos Supply" },
+  { id: "3", name: "ISOFROID" },
+  { id: "4", name: "EEP Co EUROPE" },
+  { id: "5", name: "NEXTECH MEDICAL" },
+  { id: "6", name: "ACTION" },
+  { id: "7", name: "E.LECLERC" },
+];
+
+const formData = ref({
+  number: "",
+  supplierId: "",
+  supplierName: "",
+  date: new Date().toISOString().split("T")[0],
+  status: "brouillon",
+  notes: "",
+  lines: [
+    {
+      designation: "",
+      quantity: 1,
+      priceHt: 0,
+    },
+  ],
+});
+
+const updateSupplierInfo = () => {
+  const supplier = suppliers.find(s => s.id === formData.value.supplierId);
+  if (supplier) {
+    formData.value.supplierName = supplier.name;
+  }
+};
+
+const formatCurrency = (value) => {
+  return new Intl.NumberFormat("fr-FR", {
+    style: "currency",
+    currency: "EUR",
+  }).format(value);
+};
+
+const calculateTotalHt = () => {
+  return formData.value.lines.reduce((sum, line) => {
+    return sum + line.quantity * (line.priceHt || 0);
+  }, 0);
+};
+
+const calculateTotalTva = () => {
+  return calculateTotalHt() * 0.2;
+};
+
+const calculateTotalTtc = () => {
+  return calculateTotalHt() + calculateTotalTva();
+};
+
+const addLine = () => {
+  formData.value.lines.push({
+    designation: "",
+    quantity: 1,
+    priceHt: 0,
+  });
+};
+
+const removeLine = (index) => {
+  if (formData.value.lines.length > 1) {
+    formData.value.lines.splice(index, 1);
+  }
+};
+
+const submitForm = () => {
+  if (!formData.value.supplierId) {
+    alert("Veuillez sélectionner un fournisseur");
+    return;
+  }
+  
+  const payload = {
+    ...formData.value,
+    totalHt: calculateTotalHt(),
+    totalTva: calculateTotalTva(),
+    totalTtc: calculateTotalTtc(),
+    // Map lines to include totalHt for store consistency
+    lines: formData.value.lines.map(line => ({
+      ...line,
+      totalHt: line.quantity * line.priceHt
+    }))
+  };
+  
+  emit("submit", payload);
+};
+</script>
+
+<style scoped>
+/* Scoped styles for the custom button from user request */
+.bg-primary {
+  background-color: var(--bs-primary, #cb0c9f);
+}
+.text-primary-foreground {
+  color: #fff;
+}
+.bg-primary\:hover {
+  background-color: #b30b8c;
+}
+
+/* Tailwind-like utilities used in the provided snippet */
+.flex { display: flex; }
+.items-center { align-items: center; }
+.justify-between { justify-content: space-between; }
+.mb-4 { margin-bottom: 1.5rem; }
+.text-lg { font-size: 1.125rem; }
+.font-bold { font-weight: 700; }
+.gap-2 { gap: 0.5rem; }
+.whitespace-nowrap { white-space: nowrap; }
+.transition-colors { transition-property: background-color, border-color, color, fill, stroke; transition-timing-function: cubic-bezier(0.4, 0, 0.2, 1); transition-duration: 150ms; }
+.shadow { box-shadow: 0 1px 3px 0 rgba(0, 0, 0, 0.1), 0 1px 2px 0 rgba(0, 0, 0, 0.06); }
+.rounded-md { border-radius: 0.375rem; }
+.px-3 { padding-left: 0.75rem; padding-right: 0.75rem; }
+.h-8 { height: 2rem; }
+.text-xs { font-size: 0.75rem; }
+.font-medium { font-weight: 500; }
+
+.space-y-3 > div + div {
+  margin-top: 1rem;
+}
+
+.form-label {
+  font-size: 0.875rem;
+  font-weight: 500;
+  margin-bottom: 0.5rem;
+}
+</style>
diff --git a/thanasoft-front/src/components/molecules/Tables/Fournisseurs/FactureFournisseurTable.vue b/thanasoft-front/src/components/molecules/Tables/Fournisseurs/FactureFournisseurTable.vue
new file mode 100644
index 0000000..6856beb
--- /dev/null
+++ b/thanasoft-front/src/components/molecules/Tables/Fournisseurs/FactureFournisseurTable.vue
@@ -0,0 +1,218 @@
+<template>
+  <div class="card mt-4">
+    <div class="table-responsive">
+      <table id="facture-fournisseur-list" class="table table-flush">
+        <thead class="thead-light">
+          <tr>
+            <th>N° Facture</th>
+            <th>Fournisseur</th>
+            <th>Date</th>
+            <th>Montant TTC</th>
+            <th>Statut</th>
+            <th>Actions</th>
+          </tr>
+        </thead>
+        <tbody>
+          <tr v-for="facture in data" :key="facture.id">
+            <!-- Invoice Number -->
+            <td>
+              <div class="d-flex align-items-center">
+                <soft-checkbox class="me-2" />
+                <p class="text-xs font-weight-bold ms-2 mb-0">
+                  {{ facture.number }}
+                </p>
+              </div>
+            </td>
+
+            <!-- Supplier -->
+            <td class="text-xs font-weight-bold">
+              <span>{{ facture.supplierName }}</span>
+            </td>
+
+            <!-- Date -->
+            <td class="font-weight-bold">
+              <span class="my-2 text-xs">{{ formatDate(facture.date) }}</span>
+            </td>
+
+            <!-- Total TTC -->
+            <td class="text-xs font-weight-bold">
+              <span class="my-2 text-xs">{{ formatCurrency(facture.totalTtc) }}</span>
+            </td>
+
+            <!-- Status -->
+            <td class="text-xs font-weight-bold">
+              <div class="d-flex align-items-center">
+                <soft-button
+                  :color="getStatusColor(facture.status)"
+                  variant="outline"
+                  class="btn-icon-only btn-rounded mb-0 me-2 btn-sm d-flex align-items-center justify-content-center"
+                >
+                  <i :class="getStatusIcon(facture.status)" aria-hidden="true"></i>
+                </soft-button>
+                <span>{{ getStatusLabel(facture.status) }}</span>
+              </div>
+            </td>
+
+            <!-- Actions -->
+            <td class="text-xs font-weight-bold">
+              <div class="d-flex align-items-center">
+                <button
+                  class="btn btn-link text-secondary mb-0 px-2"
+                  :data-id="facture.id"
+                  data-action="view"
+                  title="Voir la facture"
+                >
+                  <i class="fas fa-eye text-xs" aria-hidden="true"></i>
+                </button>
+                <button
+                  class="btn btn-link text-danger mb-0 px-2"
+                  :data-id="facture.id"
+                  data-action="delete"
+                  title="Supprimer la facture"
+                >
+                  <i class="fas fa-trash text-xs" aria-hidden="true"></i>
+                </button>
+              </div>
+            </td>
+          </tr>
+        </tbody>
+      </table>
+    </div>
+  </div>
+</template>
+
+<script setup>
+import {
+  ref,
+  onMounted,
+  watch,
+  onUnmounted,
+  defineProps,
+  defineEmits,
+} from "vue";
+import { DataTable } from "simple-datatables";
+import SoftButton from "@/components/SoftButton.vue";
+import SoftCheckbox from "@/components/SoftCheckbox.vue";
+
+const emit = defineEmits(["view", "delete"]);
+
+const props = defineProps({
+  data: {
+    type: Array,
+    default: () => [],
+  },
+  loading: {
+    type: Boolean,
+    default: false,
+  },
+});
+
+const dataTableInstance = ref(null);
+
+const formatDate = (dateString) => {
+  if (!dateString) return null;
+  const options = {
+    day: "numeric",
+    month: "short",
+    year: "numeric",
+  };
+  return new Date(dateString).toLocaleDateString("fr-FR", options);
+};
+
+const formatCurrency = (value) => {
+  return new Intl.NumberFormat("fr-FR", {
+    style: "currency",
+    currency: "EUR",
+  }).format(value);
+};
+
+const getStatusColor = (status) => {
+  const map = {
+    payee: "success",
+    en_attente: "warning",
+    annulee: "danger",
+    brouillon: "secondary",
+  };
+  return map[status] || "secondary";
+};
+
+const getStatusIcon = (status) => {
+  const map = {
+    payee: "fas fa-check",
+    en_attente: "fas fa-hourglass-half",
+    annulee: "fas fa-ban",
+    brouillon: "fas fa-pen",
+  };
+  return map[status] || "fas fa-info";
+};
+
+const getStatusLabel = (status) => {
+  const labels = {
+    payee: "Payée",
+    en_attente: "En attente",
+    annulee: "Annulée",
+    brouillon: "Brouillon",
+  };
+  return labels[status] || status;
+};
+
+const initializeDataTable = () => {
+  if (dataTableInstance.value) {
+    dataTableInstance.value.destroy();
+    dataTableInstance.value = null;
+  }
+
+  const dataTableEl = document.getElementById("facture-fournisseur-list");
+  if (dataTableEl) {
+    dataTableInstance.value = new DataTable(dataTableEl, {
+      searchable: true,
+      fixedHeight: false,
+      perPageSelect: false,
+    });
+  }
+};
+
+onMounted(() => {
+  if (!props.loading && props.data.length > 0) {
+    initializeDataTable();
+  }
+
+  // Event delegation
+  const table = document.getElementById("facture-fournisseur-list");
+  if (table) {
+    table.addEventListener("click", (event) => {
+      const btn = event.target.closest("button");
+      if (!btn) return;
+
+      const id = btn.getAttribute("data-id");
+      const action = btn.getAttribute("data-action");
+
+      if (id && action) {
+        if (action === "view") {
+          emit("view", parseInt(id));
+        } else if (action === "delete") {
+          emit("delete", parseInt(id));
+        }
+      }
+    });
+  }
+});
+
+watch(
+  () => props.data,
+  () => {
+    if (!props.loading) {
+      setTimeout(() => {
+        initializeDataTable();
+      }, 100);
+    }
+  },
+  { deep: true }
+);
+
+onUnmounted(() => {
+  if (dataTableInstance.value) {
+    dataTableInstance.value.destroy();
+  }
+});
+</script>
diff --git a/thanasoft-front/src/components/molecules/client/ClientTabNavigation.vue b/thanasoft-front/src/components/molecules/client/ClientTabNavigation.vue
index 9f5c40f..b62ab8f 100644
--- a/thanasoft-front/src/components/molecules/client/ClientTabNavigation.vue
+++ b/thanasoft-front/src/components/molecules/client/ClientTabNavigation.vue
@@ -45,13 +45,13 @@
       :is-active="activeTab === 'notes'"
       @click="$emit('change-tab', 'notes')"
     />
-    <TabNavigationItem
+    <!-- <TabNavigationItem
       icon="fas fa-sitemap"
       label="Sous-comptes"
       :is-active="activeTab === 'children'"
       :badge="childrenCount > 0 ? childrenCount : null"
       @click="$emit('change-tab', 'children')"
-    />
+    /> -->
     <TabNavigationItem
       icon="fas fa-file-invoice-dollar"
       label="Avoirs"
diff --git a/thanasoft-front/src/components/templates/FactureFournisseur/FactureFournisseurDetailTemplate.vue b/thanasoft-front/src/components/templates/FactureFournisseur/FactureFournisseurDetailTemplate.vue
new file mode 100644
index 0000000..4b061bb
--- /dev/null
+++ b/thanasoft-front/src/components/templates/FactureFournisseur/FactureFournisseurDetailTemplate.vue
@@ -0,0 +1,35 @@
+<template>
+  <div class="row">
+    <div class="col-lg-8 col-md-10 mx-auto">
+      <div class="card my-4">
+        <div class="card-header p-3 pb-0">
+          <slot name="header"></slot>
+        </div>
+        <hr class="horizontal dark my-3">
+        <div class="card-body p-3 pt-0">
+          <div class="row">
+            <div class="col-12">
+              <slot name="lines"></slot>
+            </div>
+          </div>
+          <div class="row mt-4">
+            <div class="col-md-6">
+              <slot name="billing"></slot>
+            </div>
+            <div class="col-md-6 text-end">
+              <slot name="summary"></slot>
+            </div>
+          </div>
+          <hr class="horizontal dark mt-4 mb-3">
+          <div class="row">
+            <div class="col-12">
+              <slot name="actions"></slot>
+            </div>
+          </div>
+        </div>
+      </div>
+    </div>
+  </div>
+</template>
+
+<script setup></script>
diff --git a/thanasoft-front/src/components/templates/FactureFournisseur/ListFactureFournisseurTemplate.vue b/thanasoft-front/src/components/templates/FactureFournisseur/ListFactureFournisseurTemplate.vue
new file mode 100644
index 0000000..aabe343
--- /dev/null
+++ b/thanasoft-front/src/components/templates/FactureFournisseur/ListFactureFournisseurTemplate.vue
@@ -0,0 +1,18 @@
+<template>
+  <div class="container-fluid py-4">
+    <div class="d-sm-flex justify-content-between">
+      <div>
+        <slot name="actions"></slot>
+      </div>
+    </div>
+    <div class="row">
+      <div class="col-12">
+        <div class="mt-4">
+          <slot name="table"></slot>
+        </div>
+      </div>
+    </div>
+  </div>
+</template>
+
+<script setup></script>
diff --git a/thanasoft-front/src/examples/Sidenav/SidenavCollapse.vue b/thanasoft-front/src/examples/Sidenav/SidenavCollapse.vue
index 92f9aab..4c08ae0 100644
--- a/thanasoft-front/src/examples/Sidenav/SidenavCollapse.vue
+++ b/thanasoft-front/src/examples/Sidenav/SidenavCollapse.vue
@@ -7,7 +7,6 @@
     class="nav-link"
     v-bind="$attrs"
     type="button"
-    @click="isExpanded = !isExpanded"
   >
     <div
       class="text-center bg-white shadow icon icon-shape icon-sm border-radius-md d-flex align-items-center justify-content-center"
diff --git a/thanasoft-front/src/examples/Sidenav/SidenavList.vue b/thanasoft-front/src/examples/Sidenav/SidenavList.vue
index 74526a9..ea490e8 100644
--- a/thanasoft-front/src/examples/Sidenav/SidenavList.vue
+++ b/thanasoft-front/src/examples/Sidenav/SidenavList.vue
@@ -1,7 +1,8 @@
 <template>
   <div
     id="sidenav-collapse-main"
-    class="w-auto h-auto collapse navbar-collapse max-height-vh-100 h-100"
+    class="w-auto h-auto collapse navbar-collapse h-100"
+    style="overflow: visible"
   >
     <ul class="navbar-nav">
       <!-- Render navigation items from data array -->
@@ -214,7 +215,7 @@ export default {
               id: "fournisseurs-invoices",
               route: { name: "Factures fournisseurs" },
               miniIcon: "F",
-              text: "Factures",
+              text: "Facture fournisseur",
             },
             {
               id: "fournisseurs-stats",
diff --git a/thanasoft-front/src/examples/Sidenav/index.vue b/thanasoft-front/src/examples/Sidenav/index.vue
index 6edc1e0..54b8d61 100644
--- a/thanasoft-front/src/examples/Sidenav/index.vue
+++ b/thanasoft-front/src/examples/Sidenav/index.vue
@@ -1,7 +1,7 @@
 <template>
   <aside
     id="sidenav-main"
-    class="my-3 overflow-auto border-0 sidenav navbar navbar-vertical navbar-expand-xs border-radius-xl"
+    class="my-3 overflow-y-auto border-0 sidenav navbar navbar-vertical navbar-expand-xs border-radius-xl"
     :class="isRTL ? 'me-3 rotate-caret' : 'ms-3'"
   >
     <div class="sidenav-header">
diff --git a/thanasoft-front/src/router/index.js b/thanasoft-front/src/router/index.js
index bc7017d..8e97ace 100644
--- a/thanasoft-front/src/router/index.js
+++ b/thanasoft-front/src/router/index.js
@@ -471,7 +471,17 @@ const routes = [
   {
     path: "/fournisseurs/factures",
     name: "Factures fournisseurs",
-    component: () => import("@/views/pages/Fournisseurs/Factures.vue"),
+    component: () => import("@/views/pages/Fournisseurs/FactureFournisseurList.vue"),
+  },
+  {
+    path: "/fournisseurs/factures/new",
+    name: "Nouvelle Facture Fournisseur",
+    component: () => import("@/views/pages/Fournisseurs/NewFactureFournisseur.vue"),
+  },
+  {
+    path: "/fournisseurs/factures/:id",
+    name: "Facture Fournisseur Details",
+    component: () => import("@/views/pages/Fournisseurs/FactureFournisseurDetail.vue"),
   },
   {
     path: "/fournisseurs/statistiques",
diff --git a/thanasoft-front/src/stores/factureFournisseurStore.ts b/thanasoft-front/src/stores/factureFournisseurStore.ts
new file mode 100644
index 0000000..b4175c4
--- /dev/null
+++ b/thanasoft-front/src/stores/factureFournisseurStore.ts
@@ -0,0 +1,109 @@
+import { defineStore } from "pinia";
+import { ref, computed } from "vue";
+
+export interface FactureFournisseurLine {
+  id?: number;
+  designation: string;
+  quantity: number;
+  priceHt: number;
+  totalHt: number;
+}
+
+export interface FactureFournisseur {
+  id: number;
+  number: string;
+  supplierId: string;
+  supplierName: string;
+  date: string;
+  status: string;
+  totalHt: number;
+  totalTva: number;
+  totalTtc: number;
+  lines: FactureFournisseurLine[];
+}
+
+export const useFactureFournisseurStore = defineStore("factureFournisseur", () => {
+  // State
+  const factures = ref<FactureFournisseur[]>([
+    {
+      id: 1,
+      number: "FF-2026-0001",
+      supplierId: "1",
+      supplierName: "Produits Funéraires Pro",
+      date: "2026-01-15",
+      status: "payee",
+      totalHt: 1250.0,
+      totalTva: 250.0,
+      totalTtc: 1500.0,
+      lines: [
+        { id: 1, designation: "Cercueils Chêne Prestige", quantity: 2, priceHt: 625.0, totalHt: 1250.0 }
+      ]
+    },
+    {
+      id: 2,
+      number: "FF-2026-0002",
+      supplierId: "2",
+      supplierName: "Thanatos Supply",
+      date: "2026-01-20",
+      status: "en_attente",
+      totalHt: 450.0,
+      totalTva: 90.0,
+      totalTtc: 540.0,
+      lines: [
+        { id: 2, designation: "Urnes Granit Noir", quantity: 5, priceHt: 90.0, totalHt: 450.0 }
+      ]
+    }
+  ]);
+  const currentFacture = ref<FactureFournisseur | null>(null);
+  const loading = ref(false);
+  const error = ref<string | null>(null);
+
+  // Getters
+  const allFactures = computed(() => factures.value);
+  const isLoading = computed(() => loading.value);
+
+  // Actions
+  const fetchFactures = async () => {
+    loading.value = true;
+    // Mock API call
+    await new Promise(resolve => setTimeout(resolve, 500));
+    loading.value = false;
+  };
+
+  const fetchFacture = async (id: number) => {
+    loading.value = true;
+    await new Promise(resolve => setTimeout(resolve, 300));
+    const found = factures.value.find(f => f.id === id);
+    currentFacture.value = found || null;
+    loading.value = false;
+  };
+
+  const createFacture = async (payload: any) => {
+    loading.value = true;
+    await new Promise(resolve => setTimeout(resolve, 800));
+    const newFacture = {
+      ...payload,
+      id: factures.value.length + 1,
+    };
+    factures.value.push(newFacture);
+    loading.value = false;
+    return newFacture;
+  };
+
+  const deleteFacture = async (id: number) => {
+    factures.value = factures.value.filter(f => f.id !== id);
+  };
+
+  return {
+    factures,
+    currentFacture,
+    loading,
+    error,
+    allFactures,
+    isLoading,
+    fetchFactures,
+    fetchFacture,
+    createFacture,
+    deleteFacture
+  };
+});
diff --git a/thanasoft-front/src/views/pages/Fournisseurs/FactureFournisseurDetail.vue b/thanasoft-front/src/views/pages/Fournisseurs/FactureFournisseurDetail.vue
new file mode 100644
index 0000000..84306fb
--- /dev/null
+++ b/thanasoft-front/src/views/pages/Fournisseurs/FactureFournisseurDetail.vue
@@ -0,0 +1,7 @@
+<template>
+  <facture-fournisseur-detail-presentation :id="$route.params.id" />
+</template>
+
+<script setup>
+import FactureFournisseurDetailPresentation from "@/components/Organism/FactureFournisseur/FactureFournisseurDetailPresentation.vue";
+</script>
diff --git a/thanasoft-front/src/views/pages/Fournisseurs/FactureFournisseurList.vue b/thanasoft-front/src/views/pages/Fournisseurs/FactureFournisseurList.vue
new file mode 100644
index 0000000..3c0c21f
--- /dev/null
+++ b/thanasoft-front/src/views/pages/Fournisseurs/FactureFournisseurList.vue
@@ -0,0 +1,7 @@
+<template>
+  <facture-fournisseur-list-presentation />
+</template>
+
+<script setup>
+import FactureFournisseurListPresentation from "@/components/Organism/FactureFournisseur/FactureFournisseurListPresentation.vue";
+</script>
diff --git a/thanasoft-front/src/views/pages/Fournisseurs/NewFactureFournisseur.vue b/thanasoft-front/src/views/pages/Fournisseurs/NewFactureFournisseur.vue
new file mode 100644
index 0000000..17a618a
--- /dev/null
+++ b/thanasoft-front/src/views/pages/Fournisseurs/NewFactureFournisseur.vue
@@ -0,0 +1,7 @@
+<template>
+  <new-facture-fournisseur-presentation />
+</template>
+
+<script setup>
+import NewFactureFournisseurPresentation from "@/components/Organism/FactureFournisseur/NewFactureFournisseurPresentation.vue";
+</script>