diff --git a/Company.Domain/Company.Domain.csproj b/Company.Domain/Company.Domain.csproj
index 76106517..c1cbaff9 100644
--- a/Company.Domain/Company.Domain.csproj
+++ b/Company.Domain/Company.Domain.csproj
@@ -16,6 +16,7 @@
 
   <ItemGroup>
     <Folder Include="CheckoutAgg\ValueObjects\" />
+    <Folder Include="FinancialInvoiceAgg\" />
   </ItemGroup>
 
 </Project>
diff --git a/Company.Domain/FinancialInvoiceAgg/FinancialInvoice.cs b/Company.Domain/FinancialInvoiceAgg/FinancialInvoice.cs
new file mode 100644
index 00000000..ffbead06
--- /dev/null
+++ b/Company.Domain/FinancialInvoiceAgg/FinancialInvoice.cs
@@ -0,0 +1,64 @@
+using System;
+using _0_Framework.Domain;
+using Company.Domain.FinancialStatmentAgg;
+
+namespace Company.Domain.FinancialInvoiceAgg;
+
+public class FinancialInvoice:EntityBase
+{
+    public int Month { get; private set; }
+    public int Year { get; private set; }
+
+    public FinancialInvoiceStatus Status { get; private set; }
+    public DateTime? PaidAt { get; private set; }
+    public double Amount { get; private set; }
+    public string SmsCode { get; private set; }
+    public long? FinancialStatementId { get; private set; }
+    public FinancialStatment FinancialStatement { get; private set; }
+
+    public FinancialInvoice(int month, int year, FinancialInvoiceStatus status, double amount)
+    {
+        Month = month;
+        Year = year;
+        Status = status;
+        Amount = amount;
+        SmsCode = Guid.NewGuid().ToString("N");
+    }
+    public void SetFinancialStatement(long financialStatementId)
+    {
+        FinancialStatementId = financialStatementId;
+    }
+    public void SetPaid(DateTime paidAt)
+    {
+        Status = FinancialInvoiceStatus.Paid;
+        PaidAt = paidAt;
+    }
+    public void SetUnpaid()
+    {
+        Status = FinancialInvoiceStatus.Unpaid;
+        PaidAt = null;
+    }
+    public void SetCancelled()
+    {
+        Status = FinancialInvoiceStatus.Cancelled;
+        PaidAt = null;
+    }
+    public void SetRefunded()
+    {
+        Status = FinancialInvoiceStatus.Refunded;
+        PaidAt = null;
+    }
+    public void SetNewSmsCode()
+    {
+        SmsCode = Guid.NewGuid().ToString("N");
+    }
+
+}
+
+public enum FinancialInvoiceStatus
+{
+    Unpaid = 0,         // پرداخت نشده
+    Paid = 1,           // پرداخت شده کامل
+    Cancelled = 4,      // فاکتور لغو شده
+    Refunded = 5,       // بازپرداخت شده (در صورت برگشت وجه)
+}
\ No newline at end of file
diff --git a/Company.Domain/FinancialStatmentAgg/FinancialStatment.cs b/Company.Domain/FinancialStatmentAgg/FinancialStatment.cs
index fecad98f..a1fb2830 100644
--- a/Company.Domain/FinancialStatmentAgg/FinancialStatment.cs
+++ b/Company.Domain/FinancialStatmentAgg/FinancialStatment.cs
@@ -4,6 +4,7 @@ using System.Linq;
 using System.Text;
 using System.Threading.Tasks;
 using _0_Framework.Domain;
+using Company.Domain.FinancialInvoiceAgg;
 using Company.Domain.FinancialTransactionAgg;
 
 namespace Company.Domain.FinancialStatmentAgg;
@@ -27,6 +28,7 @@ public class FinancialStatment : EntityBase
 
 
     public List<FinancialTransaction> FinancialTransactionList { get; set; }
+    public List<FinancialInvoice> FinancialInvoices { get; set; }
 
   
 }
\ No newline at end of file