diff --git a/Gemfile b/Gemfile
index ea39aa78..7629df06 100644
--- a/Gemfile
+++ b/Gemfile
@@ -55,6 +55,9 @@ gem 'cancancan', '~> 3.6'
 # Use Active Storage variants [https://guides.rubyonrails.org/active_storage_overview.html#transforming-images]
 # gem "image_processing", "~> 1.2"
 
+# Generate pdf files [https://github.com/gettalong/hexapdf]
+gem 'hexapdf', '~> 0.40.0'
+
 group :development, :test do
   # See https://guides.rubyonrails.org/debugging_rails_applications.html#debugging-with-the-debug-gem
   gem 'debug', platforms: [:mri, :mswin, :mswin64, :mingw, :x64_mingw]
diff --git a/Gemfile.lock b/Gemfile.lock
index 2cdd2dd1..9c3902ed 100644
--- a/Gemfile.lock
+++ b/Gemfile.lock
@@ -101,6 +101,7 @@ GEM
       regexp_parser (>= 1.5, < 3.0)
       xpath (~> 3.2)
     childprocess (5.0.0)
+    cmdparse (3.0.7)
     coderay (1.1.3)
     concurrent-ruby (1.3.3)
     connection_pool (2.4.1)
@@ -126,6 +127,7 @@ GEM
       net-http
     ffi (1.16.3)
     formatador (1.1.0)
+    geom2d (0.4.1)
     globalid (1.2.1)
       activesupport (>= 6.1)
     guard (2.18.1)
@@ -143,6 +145,10 @@ GEM
       minitest (>= 3.0)
     hashdiff (1.1.0)
     hashie (5.0.0)
+    hexapdf (0.40.0)
+      cmdparse (~> 3.0, >= 3.0.3)
+      geom2d (~> 0.4, >= 0.4.1)
+      openssl (>= 2.2.1)
     i18n (1.14.5)
       concurrent-ruby (~> 1.0)
     importmap-rails (1.2.3)
@@ -232,6 +238,7 @@ GEM
       tzinfo
       validate_url
       webfinger (~> 2.0)
+    openssl (3.2.0)
     overcommit (0.63.0)
       childprocess (>= 0.6.3, < 6)
       iniparse (~> 1.4)
@@ -423,6 +430,7 @@ DEPENDENCIES
   error_highlight (>= 0.4.0)
   guard (~> 2.18)
   guard-minitest (~> 2.4)
+  hexapdf (~> 0.40.0)
   importmap-rails (~> 1.2)
   ipaddress (~> 0.8.3)
   jbuilder (~> 2.12)
diff --git a/app/assets/fonts/DejaVuSans-Bold.ttf b/app/assets/fonts/DejaVuSans-Bold.ttf
new file mode 100644
index 00000000..6d65fa7d
Binary files /dev/null and b/app/assets/fonts/DejaVuSans-Bold.ttf differ
diff --git a/app/assets/fonts/DejaVuSans.ttf b/app/assets/fonts/DejaVuSans.ttf
new file mode 100644
index 00000000..e5f7eecc
Binary files /dev/null and b/app/assets/fonts/DejaVuSans.ttf differ
diff --git a/app/assets/images/rezoleo_logo.png b/app/assets/images/rezoleo_logo.png
new file mode 100644
index 00000000..3634a66c
Binary files /dev/null and b/app/assets/images/rezoleo_logo.png differ
diff --git a/app/controllers/admin/articles_controller.rb b/app/controllers/admin/articles_controller.rb
new file mode 100644
index 00000000..37f3e50e
--- /dev/null
+++ b/app/controllers/admin/articles_controller.rb
@@ -0,0 +1,32 @@
+# frozen_string_literal: true
+
+module Admin
+  class ArticlesController < ApplicationController
+    def new
+      @article = Article.new
+      authorize! :new, @article
+    end
+
+    def create
+      @article = Article.new(article_params)
+      authorize! :create, @article
+      if @article.save
+        flash[:success] = "Article #{article_params[:name]} created!"
+        redirect_to admin_path
+      else
+        render 'new', status: :unprocessable_entity
+      end
+    end
+
+    def destroy
+      @article = Article.find(params[:id])
+      authorize! :destroy, @article
+      @article.soft_delete unless @article.destroy
+      redirect_to admin_path
+    end
+
+    def article_params
+      params.require(:article).permit(:price, :name)
+    end
+  end
+end
diff --git a/app/controllers/admin/dashboard_controller.rb b/app/controllers/admin/dashboard_controller.rb
new file mode 100644
index 00000000..59a2df73
--- /dev/null
+++ b/app/controllers/admin/dashboard_controller.rb
@@ -0,0 +1,12 @@
+# frozen_string_literal: true
+
+module Admin
+  class DashboardController < ApplicationController
+    def index
+      authorize! :manage, :all
+      @articles = Article.order(created_at: :desc)
+      @subscription_offers = SubscriptionOffer.order(created_at: :desc)
+      @payment_methods = PaymentMethod.order(created_at: :desc)
+    end
+  end
+end
diff --git a/app/controllers/admin/payment_methods_controller.rb b/app/controllers/admin/payment_methods_controller.rb
new file mode 100644
index 00000000..6a19540b
--- /dev/null
+++ b/app/controllers/admin/payment_methods_controller.rb
@@ -0,0 +1,32 @@
+# frozen_string_literal: true
+
+module Admin
+  class PaymentMethodsController < ApplicationController
+    def new
+      @payment_method = PaymentMethod.new
+      authorize! :new, @payment_method
+    end
+
+    def create
+      @payment_method = PaymentMethod.new(payment_method_params)
+      authorize! :create, @payment_method
+      if @payment_method.save
+        flash[:success] = "Payment method #{payment_method_params[:name]} created!"
+        redirect_to admin_path
+      else
+        render 'new', status: :unprocessable_entity
+      end
+    end
+
+    def destroy
+      @payment_method = PaymentMethod.find(params[:id])
+      authorize! :destroy, @payment_method
+      @payment_method.soft_delete unless @payment_method.destroy
+      redirect_to admin_path
+    end
+
+    def payment_method_params
+      params.require(:payment_method).permit(:name, :auto_verify)
+    end
+  end
+end
diff --git a/app/controllers/admin/subscription_offers_controller.rb b/app/controllers/admin/subscription_offers_controller.rb
new file mode 100644
index 00000000..84eeed1d
--- /dev/null
+++ b/app/controllers/admin/subscription_offers_controller.rb
@@ -0,0 +1,32 @@
+# frozen_string_literal: true
+
+module Admin
+  class SubscriptionOffersController < ApplicationController
+    def new
+      @subscription_offer = SubscriptionOffer.new
+      authorize! :new, @subscription_offer
+    end
+
+    def create
+      @subscription_offer = SubscriptionOffer.new(subscription_offer_params)
+      authorize! :create, @subscription_offer
+      if @subscription_offer.save
+        flash[:success] = "Subscription offer for #{subscription_offer_params[:duration]} months created!"
+        redirect_to admin_path
+      else
+        render 'new', status: :unprocessable_entity
+      end
+    end
+
+    def destroy
+      @subscription_offer = SubscriptionOffer.find(params[:id])
+      authorize! :destroy, @subscription_offer
+      @subscription_offer.soft_delete unless @subscription_offer.destroy
+      redirect_to admin_path
+    end
+
+    def subscription_offer_params
+      params.require(:subscription_offer).permit(:price, :duration)
+    end
+  end
+end
diff --git a/app/controllers/refunds_controller.rb b/app/controllers/refunds_controller.rb
new file mode 100644
index 00000000..a86279b3
--- /dev/null
+++ b/app/controllers/refunds_controller.rb
@@ -0,0 +1,4 @@
+# frozen_string_literal: true
+
+class RefundsController < ApplicationController
+end
diff --git a/app/controllers/sales_controller.rb b/app/controllers/sales_controller.rb
new file mode 100644
index 00000000..f14a3d7f
--- /dev/null
+++ b/app/controllers/sales_controller.rb
@@ -0,0 +1,40 @@
+# frozen_string_literal: true
+
+class SalesController < ApplicationController
+  before_action :owner, only: [:new, :create]
+
+  def new
+    @sale = @owner.sales_as_client.new
+    @sale.articles_sales.new
+    @articles = Article.all
+    @subscription_offers = SubscriptionOffer.order(duration: :desc)
+    @payment_methods = PaymentMethod.all
+    authorize! :new, @sale
+  end
+
+  def create
+    @sale = @owner.sales_as_client.new(sales_params)
+    unless @sale.generate(duration: params[:sale][:duration], seller: current_user)
+      return redirect_to :new_user_sale, user: @user, status: :unprocessable_entity
+    end
+    return redirect_to :new_user_sale, user: @user, status: :unprocessable_entity if @sale.empty?
+
+    authorize! :create, @sale
+    if @sale.save
+      flash[:success] = 'Sale was successfully created.'
+      redirect_to @owner
+    else
+      redirect_to :new_user_sale, user: @user, status: :unprocessable_entity
+    end
+  end
+
+  private
+
+  def owner
+    @owner = User.find(params[:user_id])
+  end
+
+  def sales_params
+    params.require(:sale).permit(:payment_method_id, articles_sales_attributes: [:article_id, :quantity])
+  end
+end
diff --git a/app/controllers/subscriptions_controller.rb b/app/controllers/subscriptions_controller.rb
deleted file mode 100644
index 572cbc5c..00000000
--- a/app/controllers/subscriptions_controller.rb
+++ /dev/null
@@ -1,38 +0,0 @@
-# frozen_string_literal: true
-
-class SubscriptionsController < ApplicationController
-  before_action :owner, only: [:create, :new, :destroy]
-
-  def new
-    @subscription = @owner.subscriptions.new
-    authorize! :new, @subscription
-  end
-
-  def create
-    @subscription = @owner.extend_subscription(duration: Integer(subscription_params[:duration]))
-    authorize! :create, @subscription
-    if @subscription.save
-      flash[:success] = 'New subscription added!'
-      redirect_to @owner
-    else
-      render 'new', status: :unprocessable_entity
-    end
-  end
-
-  def destroy
-    authorize! :destroy, @owner.current_subscription
-    owner.cancel_current_subscription!
-    flash[:success] = 'Last subscription cancelled!'
-    redirect_to owner
-  end
-
-  private
-
-  def subscription_params
-    params.require(:subscription).permit(:duration)
-  end
-
-  def owner
-    @owner = User.find(params[:user_id])
-  end
-end
diff --git a/app/helpers/admin/articles_helper.rb b/app/helpers/admin/articles_helper.rb
new file mode 100644
index 00000000..e9f28d5c
--- /dev/null
+++ b/app/helpers/admin/articles_helper.rb
@@ -0,0 +1,6 @@
+# frozen_string_literal: true
+
+module Admin
+  module ArticlesHelper
+  end
+end
diff --git a/app/helpers/admin/dashboard_helper.rb b/app/helpers/admin/dashboard_helper.rb
new file mode 100644
index 00000000..25813da3
--- /dev/null
+++ b/app/helpers/admin/dashboard_helper.rb
@@ -0,0 +1,6 @@
+# frozen_string_literal: true
+
+module Admin
+  module DashboardHelper
+  end
+end
diff --git a/app/helpers/admin/payment_methods_helper.rb b/app/helpers/admin/payment_methods_helper.rb
new file mode 100644
index 00000000..76402e32
--- /dev/null
+++ b/app/helpers/admin/payment_methods_helper.rb
@@ -0,0 +1,6 @@
+# frozen_string_literal: true
+
+module Admin
+  module PaymentMethodsHelper
+  end
+end
diff --git a/app/helpers/admin/subscription_offers_helper.rb b/app/helpers/admin/subscription_offers_helper.rb
new file mode 100644
index 00000000..a77d8251
--- /dev/null
+++ b/app/helpers/admin/subscription_offers_helper.rb
@@ -0,0 +1,6 @@
+# frozen_string_literal: true
+
+module Admin
+  module SubscriptionOffersHelper
+  end
+end
diff --git a/app/helpers/subscriptions_helper.rb b/app/helpers/refunds_helper.rb
similarity index 56%
rename from app/helpers/subscriptions_helper.rb
rename to app/helpers/refunds_helper.rb
index 78373352..efb6a4ff 100644
--- a/app/helpers/subscriptions_helper.rb
+++ b/app/helpers/refunds_helper.rb
@@ -1,4 +1,4 @@
 # frozen_string_literal: true
 
-module SubscriptionsHelper
+module RefundsHelper
 end
diff --git a/app/helpers/sales_helper.rb b/app/helpers/sales_helper.rb
new file mode 100644
index 00000000..b30d766a
--- /dev/null
+++ b/app/helpers/sales_helper.rb
@@ -0,0 +1,4 @@
+# frozen_string_literal: true
+
+module SalesHelper
+end
diff --git a/app/javascript/controllers/sales_controller.js b/app/javascript/controllers/sales_controller.js
new file mode 100644
index 00000000..52a6e4f6
--- /dev/null
+++ b/app/javascript/controllers/sales_controller.js
@@ -0,0 +1,71 @@
+// Example: https://gorails.com/episodes/dynamic-nested-forms-with-stimulus-js
+// https://github.com/gorails-screencasts/dynamic-nested-forms-with-stimulusjs/commit/06a69e33f81ee24b1042931adcd56148b44e88d8
+
+import { Controller } from "@hotwired/stimulus"
+
+// Connects to data-controller="sales"
+export default class extends Controller {
+  static targets = ["articleTemplate", "articles", "totalPrice", "subPrice", "subscription"]
+
+  initialize() {
+    this.nextId = 1;
+  }
+
+  connect() {
+    this.articles = {}
+    const articles = JSON.parse(this.element.dataset.articles)
+    articles.forEach(e => {
+      this.articles[e.id] = e.price
+    })
+    this.subscription_offers = JSON.parse(this.element.dataset.subscriptions)
+  }
+
+  addArticle() {
+    const newArticle = this.articleTemplateTarget//.content.cloneNode(true)
+    // newArticle.getElementById("sale_article_id_new").id = `sale_article_id_${this.nextId}`
+    // newArticle.getElementById("sale_quantity_new").id = `sale_quantity_${this.nextId}`
+    const content = newArticle.innerHTML.replace(/NEW_ARTICLE/g, this.nextId)
+    let insertAfter = this.articlesTargets.length !== 0 ? this.articlesTargets : this.subscriptionTargets
+    insertAfter.at(-1).insertAdjacentHTML("afterend", content)
+    this.nextId++
+  }
+
+  /**
+   * @param event {Event}
+   */
+  removeArticle(event) {
+    event.currentTarget.closest("div").remove()
+    this.updateTotalPrice()
+  }
+
+  updateTotalPrice() {
+    let price = 0
+    let articles = this.articlesTargets
+    articles.forEach(e => {
+      let id = Number.parseInt(e.querySelector('select').value)
+      let quantity = Number.parseInt(e.querySelector('input').value)
+      if (id && quantity) price += this.articles[id] * quantity
+    })
+    price += Number.parseFloat(this.subPriceTarget.textContent) * 100
+    this.totalPriceTarget.textContent = (price / 100).toFixed(2).toLocaleString()
+  }
+
+  /**
+   * @param event {Event}
+   */
+  updateSubPrice(event) {
+    let sub = Number.parseInt(event.currentTarget.value)
+    let price = 0
+    this.subscription_offers.forEach(e => {
+      let quantity = Math.floor(sub / e.duration)
+      sub -= quantity * e.duration
+      price += e.price * quantity
+    })
+    this.subPriceTarget.textContent = (price / 100).toFixed(2).toLocaleString()
+    this.updateTotalPrice()
+  }
+
+  testUpdate() {
+    console.log("test")
+  }
+}
diff --git a/app/models/ability.rb b/app/models/ability.rb
index c8c19ad7..a071561c 100644
--- a/app/models/ability.rb
+++ b/app/models/ability.rb
@@ -14,7 +14,10 @@ def initialize(user)
     end
 
     can [:read], Subscription, user: user
+    can [:read], Sale, user: user
+    can [:read], Refund, user: user
     can [:read], FreeAccess, user: user
+    can [:read], Invoice, user: user
 
     return unless user.admin?
 
diff --git a/app/models/article.rb b/app/models/article.rb
new file mode 100644
index 00000000..6931f84d
--- /dev/null
+++ b/app/models/article.rb
@@ -0,0 +1,19 @@
+# frozen_string_literal: true
+
+class Article < ApplicationRecord
+  has_many :articles_sales, dependent: :restrict_with_error
+  has_many :sales, through: :articles_sales
+  has_many :articles_refunds, dependent: :restrict_with_error
+  has_many :refunds, through: :articles_refunds
+
+  validates :name, presence: true, allow_blank: false
+  validates :price, presence: true, allow_blank: false,
+                    numericality: { greater_than_or_equal_to: 0, only_integer: true, message: 'Must be a positive
+                     number. Maximum 2 numbers after comma' }
+
+  default_scope { where(deleted_at: nil) }
+
+  def soft_delete
+    update(deleted_at: Time.zone.now) if deleted_at.nil?
+  end
+end
diff --git a/app/models/articles_refund.rb b/app/models/articles_refund.rb
new file mode 100644
index 00000000..daac656e
--- /dev/null
+++ b/app/models/articles_refund.rb
@@ -0,0 +1,6 @@
+# frozen_string_literal: true
+
+class ArticlesRefund < ApplicationRecord
+  belongs_to :refund
+  belongs_to :article
+end
diff --git a/app/models/articles_sale.rb b/app/models/articles_sale.rb
new file mode 100644
index 00000000..e1383c92
--- /dev/null
+++ b/app/models/articles_sale.rb
@@ -0,0 +1,20 @@
+# frozen_string_literal: true
+
+class ArticlesSale < ApplicationRecord
+  belongs_to :sale
+  belongs_to :article
+
+  validates :quantity, presence: true, numericality: { only_integer: true, greater_than: 0 }
+
+  before_create :consolidate_duplication
+
+  private
+
+  def consolidate_duplication
+    duplicate = ArticlesSale.where(article_id: article_id, sale_id: sale_id).where.not(id: id).first
+    return unless duplicate
+
+    errors.add(:base, 'Please merge the quantities of the same articles !')
+    throw :abort
+  end
+end
diff --git a/app/models/invoice.rb b/app/models/invoice.rb
new file mode 100644
index 00000000..f022071a
--- /dev/null
+++ b/app/models/invoice.rb
@@ -0,0 +1,68 @@
+# frozen_string_literal: true
+
+class Invoice < ApplicationRecord
+  has_one :sale, dependent: :restrict_with_exception
+  has_one_attached :pdf
+
+  before_create :create_invoice
+
+  def user
+    sale.client
+  end
+
+  def generate_from(sale)
+    self.generation_json = generate_hash(sale).to_json if generation_json.nil?
+    self.id = generate_invoice_id if id.nil?
+  end
+
+  private
+
+  def create_invoice
+    self.id = generate_invoice_id if id.nil?
+    pdf_stream = InvoicePdfGenerator.new(JSON.parse(generation_json).deep_symbolize_keys).generate_pdf
+    pdf.attach(io: pdf_stream, filename: id, content_type: 'application/pdf')
+  end
+
+  def generate_invoice_id
+    json = JSON.parse(generation_json).symbolize_keys
+    json[:invoice_id] = Setting.next_invoice_id
+    self.generation_json = json.to_json
+  end
+
+  def generate_hash(sale)
+    {
+      sale_date: Time.zone.today,
+      issue_date: Time.zone.today,
+      client_name: sale.client.display_name,
+      client_address: sale.client.display_address,
+      payment_amount_cent: sale.verified_at.nil? ? 0 : sale.total_price,
+      payment_method: sale.payment_method&.name,
+      payment_date: sale.verified_at,
+      items: sales_itemized(sale)
+    }.compact
+  end
+
+  def sales_itemized(sale)
+    articles_itemized(sale) + subscriptions_offers_itemized(sale)
+  end
+
+  def articles_itemized(sale)
+    sale.articles_sales.map do |e|
+      {
+        item_name: e.article.name,
+        price_cents: e.article.price,
+        quantity: e.quantity
+      }
+    end
+  end
+
+  def subscriptions_offers_itemized(sale)
+    sale.sales_subscription_offers.map do |e|
+      {
+        item_name: "Abonnement - #{e.subscription_offer.duration} mois",
+        price_cents: e.subscription_offer.price,
+        quantity: e.quantity
+      }
+    end
+  end
+end
diff --git a/app/models/payment_method.rb b/app/models/payment_method.rb
new file mode 100644
index 00000000..d9a075c1
--- /dev/null
+++ b/app/models/payment_method.rb
@@ -0,0 +1,15 @@
+# frozen_string_literal: true
+
+class PaymentMethod < ApplicationRecord
+  has_many :sales, dependent: :restrict_with_error
+  has_many :refunds, foreign_key: 'refund_method_id', dependent: :restrict_with_error, inverse_of: :refund_method
+
+  validates :name, presence: true, allow_blank: false
+  validates :auto_verify, inclusion: { in: [true, false] }
+
+  default_scope { where(deleted_at: nil) }
+
+  def soft_delete
+    update(deleted_at: Time.zone.now) if deleted_at.nil?
+  end
+end
diff --git a/app/models/refund.rb b/app/models/refund.rb
new file mode 100644
index 00000000..e3a937bc
--- /dev/null
+++ b/app/models/refund.rb
@@ -0,0 +1,12 @@
+# frozen_string_literal: true
+
+class Refund < ApplicationRecord
+  belongs_to :refunder, class_name: 'User', optional: true
+  belongs_to :refund_method, class_name: 'PaymentMethod'
+  belongs_to :sale
+  belongs_to :invoice
+  has_many :articles_refunds, dependent: :destroy
+  has_many :articles, through: :articles_refunds
+  has_many :refunds_subscription_offers, dependent: :destroy
+  has_many :subscription_offers, through: :refunds_subscription_offers
+end
diff --git a/app/models/refunds_subscription_offer.rb b/app/models/refunds_subscription_offer.rb
new file mode 100644
index 00000000..93a69a23
--- /dev/null
+++ b/app/models/refunds_subscription_offer.rb
@@ -0,0 +1,6 @@
+# frozen_string_literal: true
+
+class RefundsSubscriptionOffer < ApplicationRecord
+  belongs_to :refund
+  belongs_to :subscription_offer
+end
diff --git a/app/models/sale.rb b/app/models/sale.rb
new file mode 100644
index 00000000..eeddd7d3
--- /dev/null
+++ b/app/models/sale.rb
@@ -0,0 +1,84 @@
+# frozen_string_literal: true
+
+class Sale < ApplicationRecord
+  belongs_to :seller, class_name: 'User', optional: true
+  belongs_to :client, class_name: 'User'
+  belongs_to :payment_method
+  belongs_to :invoice
+  has_one :subscription, dependent: :destroy
+  has_many :refunds, dependent: :destroy
+  has_many :articles_sales, dependent: :destroy
+  has_many :articles, through: :articles_sales
+  has_many :sales_subscription_offers, dependent: :destroy
+  has_many :subscription_offers, through: :sales_subscription_offers
+
+  accepts_nested_attributes_for :articles_sales
+
+  validates :total_price, presence: true
+
+  def verify
+    self.verified_at = Time.zone.now if verified_at.nil?
+  end
+
+  def generate(duration:, seller:)
+    return false if duration.to_i.negative?
+
+    return false unless generate_sales_subscription_offers duration.to_i
+
+    self.seller = seller
+    create_associated_subscription duration.to_i if duration.to_i.positive?
+    self.total_price = compute_total_price
+    verify if payment_method&.auto_verify
+    generate_invoice
+    true
+  end
+
+  def compute_total_price
+    total = 0
+    articles_sales.each do |rec|
+      total += rec.quantity * Article.find(rec.article_id).price
+    end
+    sales_subscription_offers.each do |rec|
+      total += rec.quantity * SubscriptionOffer.find(rec.subscription_offer.id).price
+    end
+    total
+  end
+
+  def generate_invoice
+    return if invoice
+
+    self.invoice = Invoice.new
+    invoice.generate_from(self)
+  end
+
+  def empty?
+    articles_sales.empty? && sales_subscription_offers.empty?
+  end
+
+  private
+
+  def generate_sales_subscription_offers(duration)
+    subscription_offers = SubscriptionOffer.order(duration: :desc)
+    if subscription_offers.empty?
+      errors.add(:base, 'There are no subscription offers registered!')
+      return false
+    end
+    subscription_offers.each do |offer|
+      break if duration.zero?
+
+      quantity = duration / offer.duration
+      if quantity.positive?
+        sales_subscription_offers.new(subscription_offer_id: offer.id, quantity: quantity)
+        duration -= quantity * offer.duration
+      end
+    end
+    return true if duration.zero?
+
+    errors.add(:base, 'Subscription offers are not exhaustive!')
+    false
+  end
+
+  def create_associated_subscription(duration)
+    self.subscription = client.extend_subscription(duration: duration)
+  end
+end
diff --git a/app/models/sales_subscription_offer.rb b/app/models/sales_subscription_offer.rb
new file mode 100644
index 00000000..8a60c82c
--- /dev/null
+++ b/app/models/sales_subscription_offer.rb
@@ -0,0 +1,8 @@
+# frozen_string_literal: true
+
+class SalesSubscriptionOffer < ApplicationRecord
+  belongs_to :sale
+  belongs_to :subscription_offer
+
+  validates :quantity, presence: true, numericality: { only_integer: true, greater_than: 0 }
+end
diff --git a/app/models/setting.rb b/app/models/setting.rb
new file mode 100644
index 00000000..af3ef46f
--- /dev/null
+++ b/app/models/setting.rb
@@ -0,0 +1,19 @@
+# frozen_string_literal: true
+
+class Setting < ApplicationRecord
+  validates :key, presence: true, uniqueness: true
+  validates :value, presence: true
+
+  def self.next_invoice_id
+    record = lock(true).get_or_create(key: 'next_invoice_id', default: 1)
+    next_id = record.value.to_i
+    record.update!(value: next_id + 1)
+    next_id
+  end
+
+  def self.get_or_create(key:, default: nil)
+    record = find_or_create_by(key: key)
+    record.value = default unless record.persisted?
+    record
+  end
+end
diff --git a/app/models/subscription.rb b/app/models/subscription.rb
index d42a7bc6..d4b8aab9 100644
--- a/app/models/subscription.rb
+++ b/app/models/subscription.rb
@@ -1,22 +1,26 @@
 # frozen_string_literal: true
 
 class Subscription < ApplicationRecord
-  belongs_to :user
+  belongs_to :sale
 
   validates :start_at, presence: true
   validates :end_at, comparison: { greater_than: :start_at }
-  validate :cannot_change_after_cancelled, on: :update
+  # validate :cannot_change_after_cancelled, on: :update
 
-  def cancel!
-    self.cancelled_at = Time.current
-    save!
+  def user
+    sale.client
   end
 
-  private
+  # def cancel!
+  #   self.cancelled_at = Time.current
+  #   save!
+  # end
 
-  def cannot_change_after_cancelled
-    return if cancelled_at_was.nil?
+  # private
 
-    errors.add(:cancelled_at, 'Subscription has already been cancelled')
-  end
+  # def cannot_change_after_cancelled
+  #   return if cancelled_at_was.nil?
+  #
+  #   errors.add(:cancelled_at, 'Subscription has already been cancelled')
+  # end
 end
diff --git a/app/models/subscription_offer.rb b/app/models/subscription_offer.rb
new file mode 100644
index 00000000..fc2a98b1
--- /dev/null
+++ b/app/models/subscription_offer.rb
@@ -0,0 +1,20 @@
+# frozen_string_literal: true
+
+class SubscriptionOffer < ApplicationRecord
+  has_many :sales_subscription_offers, dependent: :restrict_with_error
+  has_many :sales, through: :sales_subscription_offers
+  has_many :refunds_subscription_offers, dependent: :restrict_with_error
+  has_many :refunds, through: :refunds_subscription_offers
+
+  validates :duration, presence: true, allow_blank: false,
+                       numericality: { only_integer: true, greater_than_or_equal_to: 0 }
+  validates :price, presence: true, allow_blank: false,
+                    numericality: { greater_than_or_equal_to: 0, only_integer: true, message: 'Must be a positive
+                     number. Maximum 2 numbers after comma' }
+
+  default_scope { where(deleted_at: nil) }
+
+  def soft_delete
+    update(deleted_at: Time.zone.now) if deleted_at.nil?
+  end
+end
diff --git a/app/models/user.rb b/app/models/user.rb
index cda8884d..271192ac 100644
--- a/app/models/user.rb
+++ b/app/models/user.rb
@@ -2,8 +2,11 @@
 
 class User < ApplicationRecord
   has_many :machines, dependent: :destroy
-  has_many :subscriptions, dependent: :destroy
   has_many :free_accesses, dependent: :destroy
+  has_many :sales_as_client, class_name: 'Sale', foreign_key: 'client_id', dependent: :destroy, inverse_of: :client
+  has_many :sales_as_seller, class_name: 'Sale', foreign_key: 'seller_id', dependent: :nullify, inverse_of: :seller
+  has_many :refunds, foreign_key: 'refunder_id', dependent: :destroy, inverse_of: :refunder
+  has_many :subscriptions, through: :sales_as_client, dependent: :destroy
 
   normalizes :email, with: ->(email) { email.strip.downcase }
   normalizes :room, with: ->(room) { room.downcase.upcase_first }
@@ -19,6 +22,14 @@ class User < ApplicationRecord
   # @return [Array<String>]
   attr_accessor :groups
 
+  def display_name
+    "#{firstname.capitalize} #{lastname.upcase}"
+  end
+
+  def display_address
+    "Appartement #{room}\nRésidence Léonard de Vinci\nAvenue Paul Langevin\n59650 Villeneuve-d'Ascq"
+  end
+
   def current_subscription
     subscriptions.where(cancelled_at: nil).order(end_at: :desc).first
   end
@@ -43,12 +54,6 @@ def extend_subscription(duration:)
     subscriptions.new(start_at: start_at, end_at: start_at + duration.months)
   end
 
-  def cancel_current_subscription!
-    current_subscription&.cancel!
-
-    save!
-  end
-
   def self.upsert_from_auth_hash(auth_hash)
     user = find_or_initialize_by("#{auth_hash[:provider]}_id": auth_hash[:uid])
     user.update_from_sso(firstname: auth_hash[:info][:first_name],
diff --git a/app/services/invoice_pdf_generator.rb b/app/services/invoice_pdf_generator.rb
new file mode 100644
index 00000000..3b4b26c3
--- /dev/null
+++ b/app/services/invoice_pdf_generator.rb
@@ -0,0 +1,231 @@
+# frozen_string_literal: true
+
+require 'hexapdf'
+
+class InvoiceLib
+  FOOTER = <<~FOOTER
+    Le délai de paiement est de 45 jours + fin du mois, à partir de la date de facturation (date d'émission de la facture).
+    En cas de retard de paiement, seront exigibles, conformément à l'article L 441-6 du code de commerce, une indemnité calculée sur la base de trois fois le taux de l'intérêt légal en vigueur ainsi qu'une indemnité forfaitaire pour frais de recouvrement de 40 euros.
+  FOOTER
+
+  CONDITIONS = <<~CONDITIONS
+    Conditions de règlement : Prix comptant sans escompte
+    Moyen de paiement : Chèque (ordre : Rézoléo), Espèces ou Virement
+    Conditions de vente : Prix de départ
+
+    (1) TVA non applicable, article 293 B du CGI
+  CONDITIONS
+
+  INFO_REZOLEO = <<~INFOS
+    École Centrale de Lille - Avenue Paul Langevin - 59650 Villeneuve d'Ascq
+    rezoleo@rezoleo.fr
+    SIRET : 831 134 804 00010
+    IBAN : FR76 1670 6050 8753 9414 0728 132
+  INFOS
+
+  class PDFMetadata
+    attr_reader :title, :author, :subject, :creation_date
+
+    def initialize(invoice_id:)
+      @title = "Facture Rézoléo #{invoice_id}"
+      @author = 'Association Rézoléo'
+      @subject = "Facture #{invoice_id}"
+      @creation_date = Time.now # rubocop:disable Rails/TimeZone
+    end
+  end
+end
+
+class InvoicePdfGenerator
+  BASE_FONT_SIZE = 12
+
+  # @input should be a hash with the following keys:
+  # - :invoice_id (String) - ID of the invoice
+  # - :sale_date (String) - Date of sale
+  # - :issue_date (String) - Date the invoice was issued
+  # - :client_name (String) - Name of the client
+  # - :client_address (String) - Address of the client
+  # - :items (Array of Hashes) - List of items, each item being a hash with keys:
+  #   - :item_name (String) - Name of the item
+  #   - :price_cents (Integer) - Price of the item in cents
+  #   - :quantity (Integer) - Quantity of the item
+  # - :payment_amount_cents (Integer, optional) - Amount already paid in cents
+  # - :payment_date (String, optional) - Date of payment
+  # - :payment_method (String, optional) - Method of payment
+  def initialize(input)
+    @input = input
+    @doc_metadata = InvoiceLib::PDFMetadata.new(invoice_id: input[:invoice_id])
+    @total_price_in_cents = input[:items].sum { |it| it[:price_cents] * it[:quantity] }
+    @composer = InvoiceComposer.new
+    setup_document
+  end
+
+  # @return [StringIO] A stream containing the generated PDF file data
+  def generate_pdf
+    add_invoice_header
+    add_client_info
+    add_items_table
+    add_totals
+    add_payment_info
+
+    # return the result directly as a file stream
+    pdf_stream = StringIO.new
+    @composer.write(pdf_stream)
+    pdf_stream.rewind
+    pdf_stream
+  end
+
+  private
+
+  def setup_document
+    @composer.document.metadata.title(@doc_metadata.title)
+    @composer.document.metadata.author(@doc_metadata.author)
+    @composer.document.metadata.subject(@doc_metadata.subject)
+    @composer.document.metadata.creation_date(@doc_metadata.creation_date)
+  end
+
+  def add_invoice_header
+    invoice_header = <<~HEADER
+      Facture n°#{@input[:invoice_id]}
+      Date de vente : #{@input[:sale_date]}
+      Date d'émission : #{@input[:issue_date]}
+    HEADER
+
+    @composer.text(invoice_header, style: :base, text_align: :center, margin: margin_bottom(2))
+    @composer.text('Association Rézoléo (Trésorerie)', style: :bold, margin: margin_bottom(1))
+    @composer.text(InvoiceLib::INFO_REZOLEO, margin: margin_bottom(2))
+  end
+
+  def add_client_info
+    @composer.text('Client', style: :bold, margin: margin_bottom(1))
+    @composer.text(@input[:client_name], margin: margin_bottom(1))
+    @composer.text(@input[:client_address], margin: margin_bottom(3))
+  end
+
+  # rubocop:disable Metrics/AbcSize, Metrics/MethodLength
+  def add_items_table
+    header = lambda do |_tb|
+      [
+        { background_color: 'C0C0C0' },
+        [
+          table('ID', style: :small),
+          table('Désignation article', style: :small),
+          table('Prix unit. HT', style: :small, text_align: :right),
+          table('Quantité', style: :small, text_align: :right),
+          table('TVA (1)', style: :small, text_align: :right),
+          table('Total TTC', style: :small, text_align: :right)
+        ]
+      ]
+    end
+
+    data = @input[:items].each_with_index.map do |item, i|
+      item_id = i + 1
+      item_name = item[:item_name]
+      price_in_cents = item[:price_cents]
+      quantity = item[:quantity]
+
+      [
+        item_id.to_s,
+        item_name,
+        table(format_cents(price_in_cents), text_align: :right),
+        table(quantity.to_s, text_align: :right),
+        table('0%', text_align: :right),
+        table(format_cents(price_in_cents * quantity), text_align: :right)
+      ]
+    end
+
+    data << [
+      { content: 'Total', col_span: 5 },
+      table(format_cents(@total_price_in_cents), text_align: :right)
+    ]
+
+    @composer.table(data, column_widths: [-1, -9, -3, -2, -2, -3], header: header, margin: margin_bottom(2))
+  end
+  # rubocop:enable Metrics/AbcSize, Metrics/MethodLength
+
+  def add_totals
+    ht_s = "Somme totale hors taxes (en euros, HT) : #{format_cents(@total_price_in_cents)}"
+    ttc_s = "Somme totale à payer toutes taxes comprises (en euros, TTC) : #{format_cents(@total_price_in_cents)}"
+
+    @composer.text(ht_s)
+    @composer.text(ttc_s, margin: margin_bottom(1))
+    @composer.text(InvoiceLib::CONDITIONS, style: :conditions, margin: margin_bottom(3))
+  end
+
+  def add_payment_info
+    header = lambda do |_tb|
+      [{ background_color: 'C0C0C0' },
+       [
+         table('Date', style: :small),
+         table('Règlement', style: :small),
+         table('Montant', style: :small, text_align: :right),
+         table('À payer', style: :small, text_align: :right)
+       ]]
+    end
+
+    payed_in_cents = @input[:payment_amount_cents] || 0
+    left_to_pay_in_cents = @total_price_in_cents - payed_in_cents
+
+    data = [[
+      table(@input[:payment_date] || '', style: :small),
+      table(@input[:payment_method] || '', style: :small),
+      table(format_cents(payed_in_cents), style: :small, text_align: :right),
+      table(format_cents(left_to_pay_in_cents), style: :small, text_align: :right)
+    ]]
+
+    @composer.table(data, column_widths: [-3, -5, -2, -2], header: header, width: 300)
+  end
+
+  def margin_bottom(lines)
+    [0, 0, lines * BASE_FONT_SIZE]
+  end
+
+  def format_cents(cents)
+    "#{format('%.2f', cents.to_f / 100)}€"
+  end
+
+  def table(text, style: :base, text_align: :left)
+    @composer.document.layout.text(text, style: style, text_align: text_align)
+  end
+
+  class InvoiceComposer < HexaPDF::Composer
+    def initialize(page_size: :A4, page_orientation: :portrait, margin: 36)
+      super
+
+      document.task(:pdfa)
+    end
+
+    def new_page
+      super
+
+      config_font(font_name: 'DejaVu Sans',
+                  font_file: Rails.root.join('app/assets/fonts/DejaVuSans.ttf').to_s,
+                  bold_font_file: Rails.root.join('app/assets/fonts/DejaVuSans-Bold.ttf').to_s)
+
+      config_font_style(font: 'DejaVu Sans')
+
+      image(Rails.root.join('app/assets/images/rezoleo_logo.png').to_s, width: 75, position: :float, mask_mode: :none)
+      text('Facture Rézoléo', style: :header, margin: [0, 0, 2 * BASE_FONT_SIZE])
+      text(InvoiceLib::FOOTER, style: :footer, position: [0, 0])
+    end
+
+    private
+
+    def config_font(font_name:, font_file:, bold_font_file:)
+      document.config['font.map'] = {
+        font_name.to_s => {
+          none: font_file.to_s,
+          bold: bold_font_file.to_s
+        }
+      }
+    end
+
+    def config_font_style(font:)
+      style(:base, font: font, font_size: BASE_FONT_SIZE, line_spacing: 1.2)
+      style(:bold, font: [font, { variant: :bold }])
+      style(:header, font: [font, { variant: :bold }], font_size: BASE_FONT_SIZE * 7 / 6, text_align: :center)
+      style(:footer, font: font, font_size: BASE_FONT_SIZE / 2, text_align: :center)
+      style(:small, font: font, font_size: BASE_FONT_SIZE * 0.75)
+      style(:conditions, font: font, font_size: BASE_FONT_SIZE * 5 / 6, fill_color: '3C3C3C')
+    end
+  end
+end
diff --git a/app/views/admin/articles/_article.html.erb b/app/views/admin/articles/_article.html.erb
new file mode 100644
index 00000000..6a86ec52
--- /dev/null
+++ b/app/views/admin/articles/_article.html.erb
@@ -0,0 +1,11 @@
+<%# locals: (article:) %>
+
+<div class="article">
+  <span><%= article.name %></span>
+  <span><%= article.price.to_f / 100 %> €</span>
+  <% if can?(:destroy, article) %>
+    <%= button_to(article, method: :delete, data: { turbo_confirm: "Are you sure ?" }, 'aria-label': 'Delete this article') do %>
+      <%= svg_icon_tag 'icon_delete' %>
+    <% end %>
+  <% end %>
+</div>
\ No newline at end of file
diff --git a/app/views/admin/articles/new.html.erb b/app/views/admin/articles/new.html.erb
new file mode 100644
index 00000000..6e59cf60
--- /dev/null
+++ b/app/views/admin/articles/new.html.erb
@@ -0,0 +1,20 @@
+<%# locals: () %>
+
+<% provide :button_text, "Create" %>
+
+<h1>Add a new article</h1>
+
+<%= form_with(model: @article, class: 'form') do |f| %>
+  <%= render 'utils/error_messages', object: f.object %>
+  <div>
+    <%= f.label :name %>
+    <%= f.text_field :name %>
+  </div>
+  <div>
+    <%= f.label :price %>
+    <%= f.number_field :price %>
+  </div>
+  <div>
+    <%= f.submit yield(:button_text) %>
+  </div>
+<% end %>
\ No newline at end of file
diff --git a/app/views/admin/dashboard/index.html.erb b/app/views/admin/dashboard/index.html.erb
new file mode 100644
index 00000000..b0a3e8ec
--- /dev/null
+++ b/app/views/admin/dashboard/index.html.erb
@@ -0,0 +1,36 @@
+<%# locals: () %>
+
+<h1>Admin dashboard</h1>
+
+<% if can?(:read, Article) %>
+  <h2>Articles</h2>
+  <% if can?(:create, Article) %>
+    <%= button_to new_article_path, method: :get, class: 'button-primary' do %>
+      <%= 'Create article' %>
+      <%= svg_icon_tag 'icon_plus' %>
+    <% end %>
+  <% end %>
+  <%= render(@articles) || "No articles" %>
+<% end %>
+
+<% if can?(:read, SubscriptionOffer) %>
+  <h2>Subscription offers</h2>
+  <% if can?(:create, SubscriptionOffer) %>
+    <%= button_to new_subscription_offer_path, method: :get, class: 'button-primary' do %>
+      <%= 'Create Subscription Offer' %>
+      <%= svg_icon_tag 'icon_plus' %>
+    <% end %>
+  <% end %>
+  <%= render(@subscription_offers) || "No subscription offers" %>
+<% end %>
+
+<% if can?(:read, PaymentMethod) %>
+  <h2>Payment Methods</h2>
+  <% if can?(:create, PaymentMethod) %>
+    <%= button_to new_payment_method_path, method: :get, class: 'button-primary' do %>
+      <%= 'Create Payment Method' %>
+      <%= svg_icon_tag 'icon_plus' %>
+    <% end %>
+  <% end %>
+  <%= render(@payment_methods) || "No payment methods" %>
+<% end %>
\ No newline at end of file
diff --git a/app/views/admin/payment_methods/_payment_method.html.erb b/app/views/admin/payment_methods/_payment_method.html.erb
new file mode 100644
index 00000000..6f868a6b
--- /dev/null
+++ b/app/views/admin/payment_methods/_payment_method.html.erb
@@ -0,0 +1,11 @@
+<%# locals: (payment_method:) %>
+
+<div class="payment_method">
+  <span><%= payment_method.name %></span>
+  <span><%= payment_method.auto_verify.to_s %></span>
+  <% if can?(:destroy, payment_method) %>
+    <%= button_to(payment_method, method: :delete, data: { turbo_confirm: "Are you sure ?" }, 'aria-label': 'Delete this payment method') do %>
+      <%= svg_icon_tag 'icon_delete' %>
+    <% end %>
+  <% end %>
+</div>
\ No newline at end of file
diff --git a/app/views/admin/payment_methods/new.html.erb b/app/views/admin/payment_methods/new.html.erb
new file mode 100644
index 00000000..dd61473c
--- /dev/null
+++ b/app/views/admin/payment_methods/new.html.erb
@@ -0,0 +1,20 @@
+<%# locals: () %>
+
+<% provide :button_text, "Create" %>
+
+<h1>Add a new payment method</h1>
+
+<%= form_with(model: @payment_method, class: 'form') do |f| %>
+  <%= render 'utils/error_messages', object: f.object %>
+  <div>
+    <%= f.label :name %>
+    <%= f.text_field :name %>
+  </div>
+  <div>
+    <%= f.label :auto_verify %>
+    <%= f.check_box :auto_verify %>
+  </div>
+  <div>
+    <%= f.submit yield(:button_text) %>
+  </div>
+<% end %>
\ No newline at end of file
diff --git a/app/views/admin/subscription_offers/_subscription_offer.html.erb b/app/views/admin/subscription_offers/_subscription_offer.html.erb
new file mode 100644
index 00000000..495b27f1
--- /dev/null
+++ b/app/views/admin/subscription_offers/_subscription_offer.html.erb
@@ -0,0 +1,11 @@
+<%# locals: (subscription_offer:) %>
+
+<div class="subscription_offer">
+  <span><%= subscription_offer.duration %> months</span>
+  <span><%= subscription_offer.price.to_f / 100 %> €</span>
+  <% if can?(:destroy, subscription_offer) %>
+    <%= button_to(subscription_offer, method: :delete, data: { turbo_confirm: "Are you sure ?" }, 'aria-label': 'Delete this subscription offer') do %>
+      <%= svg_icon_tag 'icon_delete' %>
+    <% end %>
+  <% end %>
+</div>
\ No newline at end of file
diff --git a/app/views/admin/subscription_offers/new.html.erb b/app/views/admin/subscription_offers/new.html.erb
new file mode 100644
index 00000000..23724b9d
--- /dev/null
+++ b/app/views/admin/subscription_offers/new.html.erb
@@ -0,0 +1,20 @@
+<%# locals: () %>
+
+<% provide :button_text, "Create" %>
+
+<h1>Add a new subscription offer</h1>
+
+<%= form_with(model: @subscription_offer, class: 'form') do |f| %>
+  <%= render 'utils/error_messages', object: f.object %>
+  <div>
+    <%= f.label :duration %>
+    <%= f.text_field :duration %>
+  </div>
+  <div>
+    <%= f.label :price %>
+    <%= f.number_field :price %>
+  </div>
+  <div>
+    <%= f.submit yield(:button_text) %>
+  </div>
+<% end %>
\ No newline at end of file
diff --git a/app/views/layouts/_header.html.erb b/app/views/layouts/_header.html.erb
index cae3c4a1..a54f60a1 100644
--- a/app/views/layouts/_header.html.erb
+++ b/app/views/layouts/_header.html.erb
@@ -11,6 +11,11 @@
           <%= link_to "Users", users_path %>
         </li>
       <% end %>
+      <% if can?(:manage, :all) %>
+        <li>
+          <%= link_to "Admin", admin_path %>
+        </li>
+      <% end %>
     </ul>
   </nav>
 
diff --git a/app/views/sales/new.html.erb b/app/views/sales/new.html.erb
new file mode 100644
index 00000000..be7ab482
--- /dev/null
+++ b/app/views/sales/new.html.erb
@@ -0,0 +1,40 @@
+<%# locals: () %>
+
+<% provide :button_text, "Create" %>
+
+<h1>Create new sale</h1>
+
+<%= form_with(model: [@owner, @sale], class: 'form', data: { controller: 'sales', articles: @articles, subscriptions: @subscription_offers }) do |f| %>
+  <%= render 'utils/error_messages', object: f.object %>
+
+  Total price : <span data-sales-target="totalPrice">0.00</span>
+
+  <div data-sales-target="subscription">
+    <%= f.label :duration %>
+    Sub price : <span data-sales-target="subPrice">0.00</span>
+    <%= f.number_field :duration, step: 1, min: 1, data: { action: 'change->sales#updateSubPrice' } %>
+  </div>
+
+  <button id="add_article" data-action="sales#addArticle:prevent">Add article</button>
+
+  <template data-sales-target="articleTemplate">
+    <div data-sales-target="articles">
+      <%= f.fields_for :articles_sales, @sale.articles_sales.new, child_index: 'NEW_ARTICLE' do |sale_form| %>
+        <%= sale_form.label :article_id %>
+        <%= sale_form.select :article_id, @articles.collect { |a| ["#{a.name} (#{a.price.to_f / 100} €)", a.id] }, { prompt: 'Select an article' }, { data: { action: 'sales#updateTotalPrice' } } %>
+        <%= sale_form.label :quantity %>
+        <%= sale_form.number_field :quantity, data: { action: 'change->sales#updateTotalPrice' } %>
+      <% end %>
+      <button data-action="sales#removeArticle:prevent">Remove article</button>
+    </div>
+  </template>
+
+  <div>
+    <%= f.label :payment_method_id %>
+    <%= f.select :payment_method_id, @payment_methods.collect { |p| [p.name, p.id] }, prompt: 'Select payment method' %>
+  </div>
+
+  <div>
+    <%= f.submit yield(:button_text) %>
+  </div>
+<% end %>
diff --git a/app/views/users/show.html.erb b/app/views/users/show.html.erb
index 1ed73fc9..9a2a425e 100644
--- a/app/views/users/show.html.erb
+++ b/app/views/users/show.html.erb
@@ -11,14 +11,15 @@
   </h1>
 
   <div class="container">
+    <% if can?(:create, Sale) %>
+      <%= render "components/buttons/button_primary_create", text: "Sell", path: new_user_sale_path(@user), aria_label: "Create a sell" %>
+    <% end %>
     <div class="card-details-container card-user card-details-user ">
       <div class="card card-details">
-
         <div class="card-title">
           <%= svg_icon_tag 'profile' %>
           <h2>Personal Data</h2>
         </div>
-
         <%= render "components/buttons/button_primary_edit", text: "edit", path: edit_user_path(@user), aria_label: "Edit your profile" %>
       </div>
 
@@ -75,13 +76,6 @@
           </svg>
           <h2>Subscriptions</h2>
         </div>
-
-        <% if can?(:create, Subscription) %>
-          <%= render "components/buttons/button_primary_create", text: "new subscription", path: new_user_subscription_path(@user), aria_label: "Add a new subscription" %>
-        <% end %>
-        <% if can?(:destroy, Subscription) && @user.current_subscription %>
-          <%= render "components/buttons/button_secondary_delete", text: "cancel last subscription", path: user_last_subscription_path(@user), aria_label: "Cancel last subscription" %>
-        <% end %>
       </div>
 
       <div class="divider"></div>
diff --git a/config/routes.rb b/config/routes.rb
index 767c301a..cb876056 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -8,11 +8,19 @@
 
   resources :users do
     resources :machines, shallow: true, except: [:index]
-    resources :subscriptions, shallow: true, only: [:new, :create]
-    delete '/last_subscription', to: 'subscriptions#destroy', as: 'last_subscription'
+    resources :sales, shallow: true, only: [:new, :create] do
+      resources :refunds, shallow: true, only: [:new, :create]
+    end
     resources :free_accesses, shallow: true, except: [:index, :show]
   end
 
+  scope module: :admin do
+    get '/admin', as: 'admin', to: 'dashboard#index'
+    resources :articles, only: [:new, :create, :destroy]
+    resources :subscription_offers, only: [:new, :create, :destroy]
+    resources :payment_methods, only: [:new, :create, :destroy]
+  end
+
   get '/search', as: 'search', to: 'search#search'
 
   # Reveal health status on /up that returns 200 if the app boots with no exceptions, otherwise 500.
diff --git a/db/migrate/20240620123401_create_payment_methods.rb b/db/migrate/20240620123401_create_payment_methods.rb
new file mode 100644
index 00000000..696e66c1
--- /dev/null
+++ b/db/migrate/20240620123401_create_payment_methods.rb
@@ -0,0 +1,13 @@
+# frozen_string_literal: true
+
+class CreatePaymentMethods < ActiveRecord::Migration[7.0]
+  def change
+    create_table :payment_methods do |t|
+      t.string :name, null: false
+      t.boolean :auto_verify, default: false, null: false
+      t.datetime :deleted_at
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240620123448_create_invoices.rb b/db/migrate/20240620123448_create_invoices.rb
new file mode 100644
index 00000000..31d457d3
--- /dev/null
+++ b/db/migrate/20240620123448_create_invoices.rb
@@ -0,0 +1,11 @@
+# frozen_string_literal: true
+
+class CreateInvoices < ActiveRecord::Migration[7.0]
+  def change
+    create_table :invoices do |t|
+      t.jsonb :generation_json
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240620123547_create_sales.rb b/db/migrate/20240620123547_create_sales.rb
new file mode 100644
index 00000000..fd953f6a
--- /dev/null
+++ b/db/migrate/20240620123547_create_sales.rb
@@ -0,0 +1,16 @@
+# frozen_string_literal: true
+
+class CreateSales < ActiveRecord::Migration[7.0]
+  def change
+    create_table :sales do |t|
+      t.references :seller, null: true, foreign_key: { to_table: :users }
+      t.references :client, null: false, foreign_key: { to_table: :users }
+      t.references :payment_method, null: false, foreign_key: true
+      t.references :invoice, null: false, foreign_key: true
+      t.integer :total_price
+      t.datetime :verified_at
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240620123719_create_refunds.rb b/db/migrate/20240620123719_create_refunds.rb
new file mode 100644
index 00000000..1455d5e3
--- /dev/null
+++ b/db/migrate/20240620123719_create_refunds.rb
@@ -0,0 +1,17 @@
+# frozen_string_literal: true
+
+class CreateRefunds < ActiveRecord::Migration[7.0]
+  def change
+    create_table :refunds do |t|
+      t.references :refunder, null: true, foreign_key: { to_table: :users }
+      t.references :refund_method, null: false, foreign_key: { to_table: :payment_methods }
+      t.references :sale, null: false, foreign_key: true
+      t.references :invoice, null: false, foreign_key: true
+      t.integer :total_price
+      t.string :reason
+      t.datetime :verified_at
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240620123752_create_articles.rb b/db/migrate/20240620123752_create_articles.rb
new file mode 100644
index 00000000..12519921
--- /dev/null
+++ b/db/migrate/20240620123752_create_articles.rb
@@ -0,0 +1,13 @@
+# frozen_string_literal: true
+
+class CreateArticles < ActiveRecord::Migration[7.0]
+  def change
+    create_table :articles do |t|
+      t.string :name, null: false
+      t.integer :price, null: false
+      t.datetime :deleted_at
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240620123928_create_subscription_offers.rb b/db/migrate/20240620123928_create_subscription_offers.rb
new file mode 100644
index 00000000..b2eedb6b
--- /dev/null
+++ b/db/migrate/20240620123928_create_subscription_offers.rb
@@ -0,0 +1,13 @@
+# frozen_string_literal: true
+
+class CreateSubscriptionOffers < ActiveRecord::Migration[7.0]
+  def change
+    create_table :subscription_offers do |t|
+      t.integer :duration, null: false
+      t.integer :price, null: false
+      t.datetime :deleted_at
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240620180613_add_sale_id_to_subscriptions.rb b/db/migrate/20240620180613_add_sale_id_to_subscriptions.rb
new file mode 100644
index 00000000..7102a0fa
--- /dev/null
+++ b/db/migrate/20240620180613_add_sale_id_to_subscriptions.rb
@@ -0,0 +1,7 @@
+# frozen_string_literal: true
+
+class AddSaleIdToSubscriptions < ActiveRecord::Migration[7.0]
+  def change
+    add_reference :subscriptions, :sale, null: false, foreign_key: true # rubocop:disable Rails/NotNullColumn
+  end
+end
diff --git a/db/migrate/20240701184949_remove_user_from_subscriptions.rb b/db/migrate/20240701184949_remove_user_from_subscriptions.rb
new file mode 100644
index 00000000..52cadc17
--- /dev/null
+++ b/db/migrate/20240701184949_remove_user_from_subscriptions.rb
@@ -0,0 +1,7 @@
+# frozen_string_literal: true
+
+class RemoveUserFromSubscriptions < ActiveRecord::Migration[7.0]
+  def change
+    remove_column :subscriptions, :user_id, :integer
+  end
+end
diff --git a/db/migrate/20240720124420_create_sale_article_details.rb b/db/migrate/20240720124420_create_sale_article_details.rb
new file mode 100644
index 00000000..91a6507f
--- /dev/null
+++ b/db/migrate/20240720124420_create_sale_article_details.rb
@@ -0,0 +1,16 @@
+# frozen_string_literal: true
+
+class CreateSaleArticleDetails < ActiveRecord::Migration[7.0]
+  def change
+    create_table :articles_sales do |t|
+      t.references :sale, null: false, foreign_key: true
+      t.references :article, null: false, foreign_key: true
+      t.integer :quantity
+
+      t.timestamps
+    end
+    # create_join_table :sales, :articles, column_options: { foreign_key: true } do |t|
+    #   t.integer :quantity, null: false
+    # end
+  end
+end
diff --git a/db/migrate/20240720124517_create_sale_subscription_details.rb b/db/migrate/20240720124517_create_sale_subscription_details.rb
new file mode 100644
index 00000000..afad1435
--- /dev/null
+++ b/db/migrate/20240720124517_create_sale_subscription_details.rb
@@ -0,0 +1,16 @@
+# frozen_string_literal: true
+
+class CreateSaleSubscriptionDetails < ActiveRecord::Migration[7.0]
+  def change
+    # create_join_table :sales, :subscription_offers, column_options: { foreign_key: true } do |t|
+    #   t.integer :duration, null: false
+    # end
+    create_table :sales_subscription_offers do |t|
+      t.references :sale, null: false, foreign_key: true
+      t.references :subscription_offer, null: false, foreign_key: true
+      t.integer :duration
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240720124542_create_refund_article_details.rb b/db/migrate/20240720124542_create_refund_article_details.rb
new file mode 100644
index 00000000..f5444214
--- /dev/null
+++ b/db/migrate/20240720124542_create_refund_article_details.rb
@@ -0,0 +1,16 @@
+# frozen_string_literal: true
+
+class CreateRefundArticleDetails < ActiveRecord::Migration[7.0]
+  def change
+    # create_join_table :refunds, :articles, column_options: { foreign_key: true } do |t|
+    #   t.integer :quantity, null: false
+    # end
+    create_table :articles_refunds do |t|
+      t.references :refund, null: false, foreign_key: true
+      t.references :article, null: false, foreign_key: true
+      t.integer :quantity
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240720124608_create_refund_subscription_details.rb b/db/migrate/20240720124608_create_refund_subscription_details.rb
new file mode 100644
index 00000000..d359567e
--- /dev/null
+++ b/db/migrate/20240720124608_create_refund_subscription_details.rb
@@ -0,0 +1,16 @@
+# frozen_string_literal: true
+
+class CreateRefundSubscriptionDetails < ActiveRecord::Migration[7.0]
+  def change
+    # create_join_table :refunds, :subscription_offers, column_options: { foreign_key: true } do |t|
+    #   t.integer :duration, null: false
+    # end
+    create_table :refunds_subscription_offers do |t|
+      t.references :refund, null: false, foreign_key: true
+      t.references :subscription_offer, null: false, foreign_key: true
+      t.integer :duration
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/migrate/20240720124609_rename_duration_to_quantity_in_subscription_offers_join_table.rb b/db/migrate/20240720124609_rename_duration_to_quantity_in_subscription_offers_join_table.rb
new file mode 100644
index 00000000..01fb509a
--- /dev/null
+++ b/db/migrate/20240720124609_rename_duration_to_quantity_in_subscription_offers_join_table.rb
@@ -0,0 +1,8 @@
+# frozen_string_literal: true
+
+class RenameDurationToQuantityInSubscriptionOffersJoinTable < ActiveRecord::Migration[7.0]
+  def change
+    rename_column :sales_subscription_offers, :duration, :quantity
+    rename_column :refunds_subscription_offers, :duration, :quantity
+  end
+end
diff --git a/db/migrate/20240720124610_create_active_storage_tables.active_storage.rb b/db/migrate/20240720124610_create_active_storage_tables.active_storage.rb
new file mode 100644
index 00000000..70ab4a8b
--- /dev/null
+++ b/db/migrate/20240720124610_create_active_storage_tables.active_storage.rb
@@ -0,0 +1,65 @@
+# frozen_string_literal: true
+
+# This migration comes from active_storage (originally 20170806125915)
+class CreateActiveStorageTables < ActiveRecord::Migration[7.0]
+  # rubocop:disable Metrics/MethodLength
+  # rubocop:disable Metrics/AbcSize
+  def change
+    # Use Active Record's configured type for primary and foreign keys
+    primary_key_type, foreign_key_type = primary_and_foreign_key_types
+
+    create_table :active_storage_blobs, id: primary_key_type do |t|
+      t.string   :key,          null: false
+      t.string   :filename,     null: false
+      t.string   :content_type
+      t.text     :metadata
+      t.string   :service_name, null: false
+      t.bigint   :byte_size,    null: false
+      t.string   :checksum
+
+      if connection.supports_datetime_with_precision?
+        t.datetime :created_at, precision: 6, null: false
+      else
+        t.datetime :created_at, null: false
+      end
+
+      t.index [:key], unique: true
+    end
+
+    create_table :active_storage_attachments, id: primary_key_type do |t|
+      t.string     :name,     null: false
+      t.references :record,   null: false, polymorphic: true, index: false, type: foreign_key_type
+      t.references :blob,     null: false, type: foreign_key_type
+
+      if connection.supports_datetime_with_precision?
+        t.datetime :created_at, precision: 6, null: false
+      else
+        t.datetime :created_at, null: false
+      end
+
+      t.index [:record_type, :record_id, :name, :blob_id], name: :index_active_storage_attachments_uniqueness,
+                                                           unique: true
+      t.foreign_key :active_storage_blobs, column: :blob_id
+    end
+
+    create_table :active_storage_variant_records, id: primary_key_type do |t|
+      t.belongs_to :blob, null: false, index: false, type: foreign_key_type
+      t.string :variation_digest, null: false
+
+      t.index [:blob_id, :variation_digest], name: :index_active_storage_variant_records_uniqueness, unique: true
+      t.foreign_key :active_storage_blobs, column: :blob_id
+    end
+  end
+  # rubocop:enable Metrics/MethodLength
+  # rubocop:enable Metrics/AbcSize
+
+  private
+
+  def primary_and_foreign_key_types
+    config = Rails.configuration.generators
+    setting = config.options[config.orm][:primary_key_type]
+    primary_key_type = setting || :primary_key
+    foreign_key_type = setting || :bigint
+    [primary_key_type, foreign_key_type]
+  end
+end
diff --git a/db/migrate/20240720124611_create_settings.rb b/db/migrate/20240720124611_create_settings.rb
new file mode 100644
index 00000000..ab55d712
--- /dev/null
+++ b/db/migrate/20240720124611_create_settings.rb
@@ -0,0 +1,12 @@
+# frozen_string_literal: true
+
+class CreateSettings < ActiveRecord::Migration[7.1]
+  def change
+    create_table :settings do |t|
+      t.string :key, null: false
+      t.string :value, null: false
+      t.timestamps
+    end
+    add_index :settings, :key, unique: true
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 727a9128..f8fdbf53 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -10,10 +10,66 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema[7.0].define(version: 2024_05_31_195758) do
+ActiveRecord::Schema[7.1].define(version: 2024_07_20_124611) do
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
 
+  create_table "active_storage_attachments", force: :cascade do |t|
+    t.string "name", null: false
+    t.string "record_type", null: false
+    t.bigint "record_id", null: false
+    t.bigint "blob_id", null: false
+    t.datetime "created_at", null: false
+    t.index ["blob_id"], name: "index_active_storage_attachments_on_blob_id"
+    t.index ["record_type", "record_id", "name", "blob_id"], name: "index_active_storage_attachments_uniqueness", unique: true
+  end
+
+  create_table "active_storage_blobs", force: :cascade do |t|
+    t.string "key", null: false
+    t.string "filename", null: false
+    t.string "content_type"
+    t.text "metadata"
+    t.string "service_name", null: false
+    t.bigint "byte_size", null: false
+    t.string "checksum"
+    t.datetime "created_at", null: false
+    t.index ["key"], name: "index_active_storage_blobs_on_key", unique: true
+  end
+
+  create_table "active_storage_variant_records", force: :cascade do |t|
+    t.bigint "blob_id", null: false
+    t.string "variation_digest", null: false
+    t.index ["blob_id", "variation_digest"], name: "index_active_storage_variant_records_uniqueness", unique: true
+  end
+
+  create_table "articles", force: :cascade do |t|
+    t.string "name", null: false
+    t.integer "price", null: false
+    t.datetime "deleted_at"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
+  create_table "articles_refunds", force: :cascade do |t|
+    t.bigint "refund_id", null: false
+    t.bigint "article_id", null: false
+    t.integer "quantity"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["article_id"], name: "index_articles_refunds_on_article_id"
+    t.index ["refund_id"], name: "index_articles_refunds_on_refund_id"
+  end
+
+  create_table "articles_sales", force: :cascade do |t|
+    t.bigint "sale_id", null: false
+    t.bigint "article_id", null: false
+    t.integer "quantity"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["article_id"], name: "index_articles_sales_on_article_id"
+    t.index ["sale_id"], name: "index_articles_sales_on_sale_id"
+  end
+
   create_table "free_accesses", force: :cascade do |t|
     t.bigint "user_id", null: false
     t.datetime "start_at", null: false
@@ -24,6 +80,12 @@
     t.index ["user_id"], name: "index_free_accesses_on_user_id"
   end
 
+  create_table "invoices", force: :cascade do |t|
+    t.jsonb "generation_json"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
   create_table "ips", force: :cascade do |t|
     t.inet "ip", null: false
     t.bigint "machine_id"
@@ -43,15 +105,90 @@
     t.index ["user_id"], name: "index_machines_on_user_id"
   end
 
+  create_table "payment_methods", force: :cascade do |t|
+    t.string "name", null: false
+    t.boolean "auto_verify", default: false, null: false
+    t.datetime "deleted_at"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
+  create_table "refunds", force: :cascade do |t|
+    t.bigint "refunder_id"
+    t.bigint "refund_method_id", null: false
+    t.bigint "sale_id", null: false
+    t.bigint "invoice_id", null: false
+    t.integer "total_price"
+    t.string "reason"
+    t.datetime "verified_at"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["invoice_id"], name: "index_refunds_on_invoice_id"
+    t.index ["refund_method_id"], name: "index_refunds_on_refund_method_id"
+    t.index ["refunder_id"], name: "index_refunds_on_refunder_id"
+    t.index ["sale_id"], name: "index_refunds_on_sale_id"
+  end
+
+  create_table "refunds_subscription_offers", force: :cascade do |t|
+    t.bigint "refund_id", null: false
+    t.bigint "subscription_offer_id", null: false
+    t.integer "quantity"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["refund_id"], name: "index_refunds_subscription_offers_on_refund_id"
+    t.index ["subscription_offer_id"], name: "index_refunds_subscription_offers_on_subscription_offer_id"
+  end
+
+  create_table "sales", force: :cascade do |t|
+    t.bigint "seller_id"
+    t.bigint "client_id", null: false
+    t.bigint "payment_method_id", null: false
+    t.bigint "invoice_id", null: false
+    t.integer "total_price"
+    t.datetime "verified_at"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["client_id"], name: "index_sales_on_client_id"
+    t.index ["invoice_id"], name: "index_sales_on_invoice_id"
+    t.index ["payment_method_id"], name: "index_sales_on_payment_method_id"
+    t.index ["seller_id"], name: "index_sales_on_seller_id"
+  end
+
+  create_table "sales_subscription_offers", force: :cascade do |t|
+    t.bigint "sale_id", null: false
+    t.bigint "subscription_offer_id", null: false
+    t.integer "quantity"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["sale_id"], name: "index_sales_subscription_offers_on_sale_id"
+    t.index ["subscription_offer_id"], name: "index_sales_subscription_offers_on_subscription_offer_id"
+  end
+
+  create_table "settings", force: :cascade do |t|
+    t.string "key", null: false
+    t.string "value", null: false
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["key"], name: "index_settings_on_key", unique: true
+  end
+
+  create_table "subscription_offers", force: :cascade do |t|
+    t.integer "duration", null: false
+    t.integer "price", null: false
+    t.datetime "deleted_at"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+  end
+
   create_table "subscriptions", force: :cascade do |t|
     t.datetime "cancelled_at"
     t.datetime "created_at", null: false
     t.datetime "updated_at", null: false
-    t.bigint "user_id", null: false
     t.datetime "start_at", null: false
     t.datetime "end_at", null: false
     t.virtual "duration", type: :integer, comment: "Duration in months", as: "((EXTRACT(year FROM age(date_trunc('months'::text, end_at), date_trunc('months'::text, start_at))) * (12)::numeric) + EXTRACT(month FROM age(date_trunc('months'::text, end_at), date_trunc('months'::text, start_at))))", stored: true
-    t.index ["user_id"], name: "index_subscriptions_on_user_id"
+    t.bigint "sale_id", null: false
+    t.index ["sale_id"], name: "index_subscriptions_on_sale_id"
   end
 
   create_table "users", force: :cascade do |t|
@@ -67,8 +204,26 @@
     t.index ["room"], name: "index_users_on_room", unique: true
   end
 
+  add_foreign_key "active_storage_attachments", "active_storage_blobs", column: "blob_id"
+  add_foreign_key "active_storage_variant_records", "active_storage_blobs", column: "blob_id"
+  add_foreign_key "articles_refunds", "articles"
+  add_foreign_key "articles_refunds", "refunds"
+  add_foreign_key "articles_sales", "articles"
+  add_foreign_key "articles_sales", "sales"
   add_foreign_key "free_accesses", "users"
   add_foreign_key "ips", "machines"
   add_foreign_key "machines", "users"
-  add_foreign_key "subscriptions", "users"
+  add_foreign_key "refunds", "invoices"
+  add_foreign_key "refunds", "payment_methods", column: "refund_method_id"
+  add_foreign_key "refunds", "sales"
+  add_foreign_key "refunds", "users", column: "refunder_id"
+  add_foreign_key "refunds_subscription_offers", "refunds"
+  add_foreign_key "refunds_subscription_offers", "subscription_offers"
+  add_foreign_key "sales", "invoices"
+  add_foreign_key "sales", "payment_methods"
+  add_foreign_key "sales", "users", column: "client_id"
+  add_foreign_key "sales", "users", column: "seller_id"
+  add_foreign_key "sales_subscription_offers", "sales"
+  add_foreign_key "sales_subscription_offers", "subscription_offers"
+  add_foreign_key "subscriptions", "sales"
 end
diff --git a/test/controllers/admin/articles_controller_test.rb b/test/controllers/admin/articles_controller_test.rb
new file mode 100644
index 00000000..d7b4ec9d
--- /dev/null
+++ b/test/controllers/admin/articles_controller_test.rb
@@ -0,0 +1,40 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+module Admin
+  class ArticlesControllerTest < ActionDispatch::IntegrationTest
+    def setup
+      @articles = articles(:one)
+      @user = users(:ironman)
+      sign_in_as @user, ['rezoleo']
+    end
+
+    test 'should get new' do
+      get new_article_path
+      assert_template 'admin/articles/new'
+    end
+
+    test 'should create article' do
+      assert_difference 'Article.unscoped.count', 1 do
+        post articles_path, params: { article: { name: 'test_name', price: 1456 } }
+      end
+      assert_redirected_to admin_path
+    end
+
+    test 'should re-render if missing article information' do
+      assert_no_difference 'Article.unscoped.count' do
+        post articles_path, params: { article: { name: nil } }
+      end
+
+      assert_template 'admin/articles/new'
+    end
+
+    test 'should soft_delete article' do
+      assert_no_difference 'Article.unscoped.count' do
+        delete article_path(@articles)
+      end
+      assert_redirected_to admin_path
+    end
+  end
+end
diff --git a/test/controllers/admin/dashboard_controller_test.rb b/test/controllers/admin/dashboard_controller_test.rb
new file mode 100644
index 00000000..221beaed
--- /dev/null
+++ b/test/controllers/admin/dashboard_controller_test.rb
@@ -0,0 +1,17 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+module Admin
+  class DashboardControllerTest < ActionDispatch::IntegrationTest
+    def setup
+      @user = users(:ironman)
+      sign_in_as @user, ['rezoleo']
+    end
+
+    test 'should show index' do
+      get admin_path
+      assert_template 'admin/dashboard/index'
+    end
+  end
+end
diff --git a/test/controllers/admin/payment_methods_controller_test.rb b/test/controllers/admin/payment_methods_controller_test.rb
new file mode 100644
index 00000000..28e58d7b
--- /dev/null
+++ b/test/controllers/admin/payment_methods_controller_test.rb
@@ -0,0 +1,46 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+module Admin
+  class PaymentMethodsControllerTest < ActionDispatch::IntegrationTest
+    def setup
+      @payment_method = payment_methods(:one)
+      @user = users(:ironman)
+      sign_in_as @user, ['rezoleo']
+    end
+
+    test 'should get new' do
+      get new_payment_method_path
+      assert_template 'admin/payment_methods/new'
+    end
+
+    test 'should create payment_method' do
+      assert_difference 'PaymentMethod.unscoped.count', 1 do
+        post payment_methods_path, params: { payment_method: { name: 'Credit Card', auto_verify: true } }
+      end
+      assert_redirected_to admin_path
+    end
+
+    test 'should re-render if missing payment_method information' do
+      assert_no_difference 'PaymentMethod.unscoped.count' do
+        post payment_methods_path, params: { payment_method: { name: nil } }
+      end
+
+      assert_template 'admin/payment_methods/new'
+    end
+
+    test 'should not destroy payment_method if soft_delete' do
+      assert_no_difference 'PaymentMethod.unscoped.count' do
+        @payment_method.soft_delete
+      end
+    end
+
+    test 'should soft_delete payment_method' do
+      assert_no_difference 'PaymentMethod.unscoped.count' do
+        delete payment_method_path(@payment_method)
+      end
+      assert_redirected_to admin_path
+    end
+  end
+end
diff --git a/test/controllers/admin/subscription_offers_controller_test.rb b/test/controllers/admin/subscription_offers_controller_test.rb
new file mode 100644
index 00000000..3b91e109
--- /dev/null
+++ b/test/controllers/admin/subscription_offers_controller_test.rb
@@ -0,0 +1,46 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+module Admin
+  class SubscriptionOffersControllerTest < ActionDispatch::IntegrationTest
+    def setup
+      @subscription_offer = subscription_offers(:one)
+      @user = users(:ironman)
+      sign_in_as @user, ['rezoleo']
+    end
+
+    test 'should get new' do
+      get new_subscription_offer_path
+      assert_template 'admin/subscription_offers/new'
+    end
+
+    test 'should create offer' do
+      assert_difference 'SubscriptionOffer.unscoped.count', 1 do
+        post subscription_offers_path, params: { subscription_offer: { duration: 10, price: 1456 } }
+      end
+      assert_redirected_to admin_path
+    end
+
+    test 'should re-render if missing offer information' do
+      assert_no_difference 'SubscriptionOffer.unscoped.count' do
+        post subscription_offers_path, params: { subscription_offer: { duration: nil } }
+      end
+
+      assert_template 'admin/subscription_offers/new'
+    end
+
+    test 'should not destroy offer if soft_delete' do
+      assert_no_difference 'SubscriptionOffer.unscoped.count' do
+        @subscription_offer.soft_delete
+      end
+    end
+
+    test 'should soft_delete offer' do
+      assert_no_difference 'SubscriptionOffer.unscoped.count' do
+        delete subscription_offer_path(@subscription_offer)
+      end
+      assert_redirected_to admin_path
+    end
+  end
+end
diff --git a/test/controllers/refunds_controller_test.rb b/test/controllers/refunds_controller_test.rb
new file mode 100644
index 00000000..9537a457
--- /dev/null
+++ b/test/controllers/refunds_controller_test.rb
@@ -0,0 +1,9 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class RefundsControllerTest < ActionDispatch::IntegrationTest
+  # test "the truth" do
+  #   assert true
+  # end
+end
diff --git a/test/controllers/sales_controller_test.rb b/test/controllers/sales_controller_test.rb
new file mode 100644
index 00000000..7f808979
--- /dev/null
+++ b/test/controllers/sales_controller_test.rb
@@ -0,0 +1,51 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class SalesControllerTest < ActionDispatch::IntegrationTest
+  def setup
+    @user = users(:pepper)
+    @admin = users(:ironman)
+    @payment_method = payment_methods(:one)
+    @article = articles(:one)
+    @sale_params = {
+      payment_method_id: @payment_method.id,
+      duration: 30,
+      articles_sales_attributes: [
+        { article_id: @article.id, quantity: 2 }
+      ]
+    }
+    sign_in_as @admin, ['rezoleo']
+  end
+
+  test 'should get new sale form' do
+    get new_user_sale_path(user_id: @user.id)
+    assert_response :success
+    assert_template 'sales/new'
+    assert_select 'form'
+  end
+
+  test 'should create sale and redirect if sale is valid' do
+    assert_difference 'Sale.count', 1 do
+      post user_sales_path(user_id: @user.id, format: :html), params: { sale: @sale_params }
+    end
+    assert_redirected_to @user
+    assert_equal 'Sale was successfully created.', flash[:success]
+  end
+
+  test 'should not create sale and redirect if duration is negative' do
+    @sale_params[:duration] = -5
+    assert_no_difference 'Sale.count' do
+      post user_sales_path(user_id: @user.id, format: :html), params: { sale: @sale_params }
+    end
+    assert_response :unprocessable_entity
+  end
+
+  test 'should not create sale and redirect if sale is invalid' do
+    @sale_params[:payment_method_id] = PaymentMethod.last.id + 1
+    assert_no_difference 'Sale.count' do
+      post user_sales_path(user_id: @user.id, format: :html), params: { sale: @sale_params }
+    end
+    assert_response :unprocessable_entity
+  end
+end
diff --git a/test/controllers/subscriptions_controller_test.rb b/test/controllers/subscriptions_controller_test.rb
deleted file mode 100644
index f6a58be2..00000000
--- a/test/controllers/subscriptions_controller_test.rb
+++ /dev/null
@@ -1,71 +0,0 @@
-# frozen_string_literal: true
-
-require 'test_helper'
-
-class SubscriptionsControllerTest < ActionDispatch::IntegrationTest
-  def setup
-    @subscription = subscriptions(:subscription1)
-    @owner = @subscription.user
-    sign_in_as @owner, ['rezoleo']
-  end
-
-  test 'should get new' do
-    get new_user_subscription_path @owner
-    assert_template 'subscriptions/new'
-  end
-
-  test 'should create a subscription and redirect if subscription is valid' do
-    assert_difference 'Subscription.count', 1 do
-      post user_subscriptions_url @owner, params: { subscription: { duration: 8 } }
-    end
-
-    assert_redirected_to @owner
-  end
-
-  test 'should extend user subscription expiration on create' do
-    freeze_time
-    @owner.extend_subscription(duration: 2)
-    @owner.save
-    old_subscription_expiration = @owner.subscription_expiration
-
-    post user_subscriptions_url @owner, params: { subscription: { duration: 8 } }
-
-    assert_equal old_subscription_expiration + 8.months, @owner.subscription_expiration
-  end
-
-  test 'should re-render new if subscription is invalid' do
-    post user_subscriptions_url @owner, params: { subscription: { duration: -1 } }
-    assert_template 'subscriptions/new'
-  end
-
-  test 'should cancel without deleting a subscription and redirect to owner' do
-    assert_no_difference 'Subscription.count' do
-      delete user_last_subscription_url @owner
-    end
-    assert_redirected_to user_url @owner
-  end
-
-  test 'should do nothing when no subscriptions' do
-    @owner.subscriptions.destroy_all
-    @owner.reload
-
-    assert_no_difference 'Subscription.count' do
-      delete user_last_subscription_url @owner
-    end
-
-    assert_redirected_to user_url @owner
-  end
-
-  test 'should reduce user subscription expiration on cancel' do
-    freeze_time
-    @owner.extend_subscription(duration: 2)
-    @owner.save
-    @owner.extend_subscription(duration: 3) # subscription to be cancelled
-    @owner.save
-    assert_equal 5.months.from_now, @owner.subscription_expiration
-
-    delete user_last_subscription_url @owner
-
-    assert_equal 2.months.from_now, @owner.subscription_expiration
-  end
-end
diff --git a/test/controllers/subscriptions_controller_user_right_test.rb b/test/controllers/subscriptions_controller_user_right_test.rb
deleted file mode 100644
index 3e667ccf..00000000
--- a/test/controllers/subscriptions_controller_user_right_test.rb
+++ /dev/null
@@ -1,29 +0,0 @@
-# frozen_string_literal: true
-
-require 'test_helper'
-
-class SubscriptionsControllerUserRightTest < ActionDispatch::IntegrationTest
-  def setup
-    @user = users(:pepper)
-    @admin = users(:ironman)
-    sign_in_as @user
-  end
-
-  test 'non-admin user should not see subscription creation page' do
-    assert_raises CanCan::AccessDenied do
-      get new_user_subscription_path @user
-    end
-  end
-
-  test 'non-admin user should not create a new subscription' do
-    assert_raises CanCan::AccessDenied do
-      post user_subscriptions_url @user, params: { subscription: { duration: 8 } }
-    end
-  end
-
-  test 'non-admin user should not delete a new subscription' do
-    assert_raises CanCan::AccessDenied do
-      delete user_last_subscription_url @user
-    end
-  end
-end
diff --git a/test/fixtures/articles.yml b/test/fixtures/articles.yml
new file mode 100644
index 00000000..61ea4f54
--- /dev/null
+++ b/test/fixtures/articles.yml
@@ -0,0 +1,9 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  name: MyString
+  price: 1
+
+two:
+  name: MyString
+  price: 1
diff --git a/test/fixtures/articles_refunds.yml b/test/fixtures/articles_refunds.yml
new file mode 100644
index 00000000..835ab590
--- /dev/null
+++ b/test/fixtures/articles_refunds.yml
@@ -0,0 +1,11 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  refund: one
+  article: one
+  quantity: 1
+
+two:
+  refund: two
+  article: two
+  quantity: 1
diff --git a/test/fixtures/articles_sales.yml b/test/fixtures/articles_sales.yml
new file mode 100644
index 00000000..9dea8be8
--- /dev/null
+++ b/test/fixtures/articles_sales.yml
@@ -0,0 +1,11 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  sale: one
+  article: one
+  quantity: 1
+
+two:
+  sale: two
+  article: two
+  quantity: 1
diff --git a/test/fixtures/invoices.yml b/test/fixtures/invoices.yml
new file mode 100644
index 00000000..bc64380d
--- /dev/null
+++ b/test/fixtures/invoices.yml
@@ -0,0 +1,7 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  generation_json: 
+
+two:
+  generation_json: 
diff --git a/test/fixtures/payment_methods.yml b/test/fixtures/payment_methods.yml
new file mode 100644
index 00000000..ad0a1fc8
--- /dev/null
+++ b/test/fixtures/payment_methods.yml
@@ -0,0 +1,9 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  name: MyString
+  auto_verify: false
+
+two:
+  name: MyString
+  auto_verify: false
diff --git a/test/fixtures/refunds.yml b/test/fixtures/refunds.yml
new file mode 100644
index 00000000..c459733b
--- /dev/null
+++ b/test/fixtures/refunds.yml
@@ -0,0 +1,19 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  refunder: ironman
+  refund_method: one
+  sale: one
+  invoice: one
+  total_price: 1
+  reason: MyString
+  verified_at: 2024-06-20 14:37:19
+
+two:
+  refunder: pepper
+  refund_method: two
+  sale: two
+  invoice: two
+  total_price: 1
+  reason: MyString
+  verified_at: 2024-06-20 14:37:19
diff --git a/test/fixtures/refunds_subscription_offers.yml b/test/fixtures/refunds_subscription_offers.yml
new file mode 100644
index 00000000..f9030c7e
--- /dev/null
+++ b/test/fixtures/refunds_subscription_offers.yml
@@ -0,0 +1,11 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  refund: one
+  subscription_offer: one
+  quantity: 1
+
+two:
+  refund: two
+  subscription_offer: two
+  quantity: 1
diff --git a/test/fixtures/sales.yml b/test/fixtures/sales.yml
new file mode 100644
index 00000000..6814b8a2
--- /dev/null
+++ b/test/fixtures/sales.yml
@@ -0,0 +1,17 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  seller: pepper
+  client: ironman
+  payment_method: one
+  invoice: one
+  total_price: 1
+  verified_at: 2024-06-20 14:35:47
+
+two:
+  seller: ironman
+  client: pepper
+  payment_method: two
+  invoice: two
+  total_price: 1
+  verified_at: 2024-06-20 14:35:47
diff --git a/test/fixtures/sales_subscription_offers.yml b/test/fixtures/sales_subscription_offers.yml
new file mode 100644
index 00000000..b91946a3
--- /dev/null
+++ b/test/fixtures/sales_subscription_offers.yml
@@ -0,0 +1,11 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  sale: one
+  subscription_offer: one
+  quantity: 1
+
+two:
+  sale: two
+  subscription_offer: two
+  quantity: 1
diff --git a/test/fixtures/settings.yml b/test/fixtures/settings.yml
new file mode 100644
index 00000000..5242c814
--- /dev/null
+++ b/test/fixtures/settings.yml
@@ -0,0 +1,9 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+# This model initially had no columns defined. If you add columns to the
+# model remove the "{}" from the fixture names and add the columns immediately
+# below each fixture, per the syntax in the comments below
+#
+last_invoice_id:
+  key: "last_invoice_id"
+  value: "0"
diff --git a/test/fixtures/subscription_offers.yml b/test/fixtures/subscription_offers.yml
new file mode 100644
index 00000000..b7868f5b
--- /dev/null
+++ b/test/fixtures/subscription_offers.yml
@@ -0,0 +1,9 @@
+# Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
+
+one:
+  duration: 1
+  price: 5
+
+two:
+  duration: 12
+  price: 50
diff --git a/test/fixtures/subscriptions.yml b/test/fixtures/subscriptions.yml
index 6d86f4a1..296fd14d 100644
--- a/test/fixtures/subscriptions.yml
+++ b/test/fixtures/subscriptions.yml
@@ -1,11 +1,11 @@
 # Read about fixtures at https://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
 
 subscription1:
-  user: ironman
   start_at: 2023-01-01 12:00:00
   end_at: 2023-02-01 12:00:00
+  sale: one
 
 subscription2:
-  user: pepper
   start_at: 2023-01-07 12:00:00
   end_at: 2023-02-07 12:00:00
+  sale: two
diff --git a/test/models/article_test.rb b/test/models/article_test.rb
new file mode 100644
index 00000000..c645b1b0
--- /dev/null
+++ b/test/models/article_test.rb
@@ -0,0 +1,77 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class ArticleTest < ActiveSupport::TestCase
+  def setup
+    @article = articles(:one)
+  end
+
+  test 'should be valid' do
+    assert_predicate @article, :valid?
+  end
+
+  test 'should not be valid without name' do
+    @article.name = nil
+    assert_not_predicate @article, :valid?
+  end
+
+  test 'should not be valid without price' do
+    @article.price = nil
+    assert_not_predicate @article, :valid?
+  end
+
+  test 'price should be integer' do
+    @article.price = 10.56
+    assert_not_predicate @article, :valid?
+  end
+
+  test 'price should be positive' do
+    @article.price = -5
+    assert_not_predicate @article, :valid?
+  end
+
+  test 'article should soft delete' do
+    @article.deleted_at = nil
+    assert_no_difference 'Article.unscoped.count' do
+      @article.soft_delete
+    end
+    assert_not_predicate @article.deleted_at, :nil?
+  end
+
+  test 'soft_delete should not change deleted_at date' do
+    @article.deleted_at = 3.days.ago
+    before_test = @article.deleted_at
+    @article.soft_delete
+    assert_equal @article.deleted_at, before_test
+  end
+
+  test 'article should be destroyed if no sales' do
+    @article.sales.destroy_all
+    @article.refunds.destroy_all
+    assert_difference 'Article.unscoped.count', -1 do
+      @article.destroy
+    end
+  end
+
+  test 'article should be destroyable' do
+    @article.sales.destroy_all
+    @article.refunds.destroy_all
+    assert_predicate @article, :destroy
+  end
+
+  test 'should not destroy article if soft_delete' do
+    assert_no_difference 'Article.unscoped.count' do
+      @article.soft_delete
+    end
+  end
+
+  test 'article should not destroy if dependant' do
+    assert_no_difference 'Article.unscoped.count' do
+      assert_not_predicate @article, :destroy
+    end
+
+    assert_predicate @article, :persisted?
+    assert_includes @article.errors[:base], 'Cannot delete record because dependent articles sales exist'
+  end
+end
diff --git a/test/models/articles_sale_test.rb b/test/models/articles_sale_test.rb
new file mode 100644
index 00000000..df809ddd
--- /dev/null
+++ b/test/models/articles_sale_test.rb
@@ -0,0 +1,18 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class ArticlesSaleTest < ActiveSupport::TestCase
+  def setup
+    @sale = sales(:one)
+    @article = articles(:one)
+  end
+
+  test 'should throw an error if multiple articles_sale of the same article' do
+    ArticlesSale.destroy_all
+    ArticlesSale.new(sale_id: @sale.id, article_id: @article.id, quantity: 2).save
+    assert_throws :abort do
+      ArticlesSale.new(sale_id: @sale.id, article_id: @article.id, quantity: 2).send(:consolidate_duplication)
+    end
+  end
+end
diff --git a/test/models/invoice_test.rb b/test/models/invoice_test.rb
new file mode 100644
index 00000000..7a1986dc
--- /dev/null
+++ b/test/models/invoice_test.rb
@@ -0,0 +1,70 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class InvoiceTest < ActiveSupport::TestCase
+  def setup
+    @client = users(:ironman)
+    @sale = sales(:one)
+    @sale.client = @client
+    @invoice = invoices(:one)
+    @invoice.sale = @sale
+  end
+
+  test 'should be valid' do
+    assert_predicate @invoice, :valid?
+  end
+
+  test 'should generate correct user' do
+    assert_equal @invoice.user, @client
+  end
+
+  test 'should generate correct hash' do
+    expected_hash = {
+      sale_date: Time.zone.today,
+      issue_date: Time.zone.today,
+      client_name: @sale.client.display_name,
+      client_address: @sale.client.display_address,
+      payment_amount_cent: @sale.verified_at.nil? ? 0 : @sale.total_price,
+      payment_method: @sale.payment_method.name,
+      payment_date: @sale.verified_at,
+      items: @invoice.send(:sales_itemized, @sale)
+    }.compact
+
+    assert_equal @invoice.send(:generate_hash, @sale), expected_hash
+  end
+
+  test 'should generate json and id from sale' do
+    @invoice.generation_json = nil
+    @invoice.id = nil
+
+    @invoice.generate_from(@sale)
+
+    assert_not_nil @invoice.generation_json
+    assert_not_nil @invoice.id
+  end
+
+  test 'should create invoice with pdf' do
+    @invoice.generation_json = @invoice.send(:generate_hash, @sale).to_json
+
+    assert_difference('ActiveStorage::Attachment.count', 1) do
+      @invoice.send(:create_invoice)
+      @invoice.save!
+    end
+
+    assert_predicate @invoice.pdf, :attached?
+  end
+
+  test 'should set id if nil on create invoice' do
+    @invoice.generation_json = @invoice.send(:generate_hash, @sale).to_json
+    @invoice.id = nil
+    @invoice.send(:create_invoice)
+    assert_not_nil @invoice.id
+  end
+
+  test 'should not destroy invoice if sale exists' do
+    assert_raises(ActiveRecord::DeleteRestrictionError) do
+      @invoice.destroy
+    end
+  end
+end
diff --git a/test/models/payment_method_test.rb b/test/models/payment_method_test.rb
new file mode 100644
index 00000000..c779cfe4
--- /dev/null
+++ b/test/models/payment_method_test.rb
@@ -0,0 +1,61 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class PaymentMethodTest < ActiveSupport::TestCase
+  def setup
+    @payment_method = payment_methods(:one)
+  end
+
+  test 'should be valid' do
+    assert_predicate @payment_method, :valid?
+  end
+
+  test 'should not be valid without name' do
+    @payment_method.name = nil
+    assert_not_predicate @payment_method, :valid?
+  end
+
+  test 'should not be valid without auto-verify' do
+    @payment_method.auto_verify = nil
+    assert_not_predicate @payment_method, :valid?
+  end
+
+  test 'payment method should soft delete' do
+    @payment_method.deleted_at = nil
+    assert_no_difference 'PaymentMethod.unscoped.count' do
+      @payment_method.soft_delete
+    end
+    assert_not_predicate @payment_method.deleted_at, :nil?
+  end
+
+  test 'soft_delete should not change deleted_at date' do
+    @payment_method.deleted_at = 3.days.ago
+    before_test = @payment_method.deleted_at
+    @payment_method.soft_delete
+    assert_equal @payment_method.deleted_at, before_test
+  end
+
+  test 'payment_method should be destroyed if no sales' do
+    @payment_method.sales.destroy_all
+    @payment_method.refunds.destroy_all
+    assert_difference 'PaymentMethod.unscoped.count', -1 do
+      @payment_method.destroy
+    end
+  end
+
+  test 'article should be destroyable' do
+    @payment_method.sales.destroy_all
+    @payment_method.refunds.destroy_all
+    assert_predicate @payment_method, :destroy
+  end
+
+  test 'payment_method should not destroy if dependant' do
+    assert_no_difference 'PaymentMethod.unscoped.count' do
+      assert_not_predicate @payment_method, :destroy
+    end
+
+    assert_predicate @payment_method, :persisted?
+    assert_includes @payment_method.errors[:base], 'Cannot delete record because dependent sales exist'
+  end
+end
diff --git a/test/models/refund_test.rb b/test/models/refund_test.rb
new file mode 100644
index 00000000..134d7ba5
--- /dev/null
+++ b/test/models/refund_test.rb
@@ -0,0 +1,21 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class RefundTest < ActiveSupport::TestCase
+  def setup
+    @refund = refunds(:one)
+  end
+
+  test 'destroy refund should destroy articles_refunds' do
+    assert_difference 'ArticlesRefund.count', -1 do
+      @refund.destroy
+    end
+  end
+
+  test 'destroy refun should destroy refunds_subscription_offers' do
+    assert_difference 'RefundsSubscriptionOffer.count', -1 do
+      @refund.destroy
+    end
+  end
+end
diff --git a/test/models/sale_test.rb b/test/models/sale_test.rb
new file mode 100644
index 00000000..81a7a693
--- /dev/null
+++ b/test/models/sale_test.rb
@@ -0,0 +1,90 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class SaleTest < ActiveSupport::TestCase
+  def setup
+    @sale = sales(:one)
+    @offer1 = subscription_offers(:one)
+    @offer12 = subscription_offers(:two)
+  end
+
+  test 'should be valid' do
+    assert_predicate @sale, :valid?
+  end
+
+  test 'client_id should be present' do
+    @sale.client_id = nil
+    assert_not_predicate @sale, :valid?
+  end
+
+  test 'seller_id can be null' do
+    @sale.seller_id = nil
+    assert_predicate @sale, :valid?
+  end
+
+  test 'payment_method should be present' do
+    @sale.payment_method_id = nil
+    assert_not_predicate @sale, :valid?
+  end
+
+  test 'invoice_id should be present' do
+    @sale.invoice_id = nil
+    assert_not_predicate @sale, :valid?
+  end
+
+  test 'total_price should be present' do
+    @sale.total_price = nil
+    assert_not_predicate @sale, :valid?
+  end
+
+  test 'destroy sale should destroy articles_sales' do
+    assert_difference 'ArticlesSale.count', -1 do
+      @sale.destroy
+    end
+  end
+
+  test 'destroy sale should destroy sales_subscription_offers' do
+    assert_difference 'SalesSubscriptionOffer.count', -1 do
+      @sale.destroy
+    end
+  end
+
+  test 'destroy sale should destroy refunds' do
+    assert_difference 'Refund.count', -1 do
+      @sale.destroy
+    end
+  end
+
+  test 'verify method should set the date if nil' do
+    @sale.verified_at = nil
+    @sale.verify
+    assert_in_delta Time.zone.now, @sale.verified_at, 1.second
+  end
+
+  test 'verify method should not change date is not nil' do
+    @sale.verified_at = 3.days.ago
+    @sale.verify
+    assert_in_delta 3.days.ago, @sale.verified_at, 1.second
+  end
+
+  test 'should return false if no subscription offer' do
+    Sale.destroy_all
+    SubscriptionOffer.destroy_all
+    assert_not @sale.send :generate_sales_subscription_offers, 30
+  end
+
+  test 'should return if not exhaustive' do
+    Sale.destroy_all
+    SubscriptionOffer.destroy_all
+    SubscriptionOffer.create!(duration: 2, price: 50)
+    assert_not @sale.send :generate_sales_subscription_offers, 11
+  end
+
+  test 'should not present offer12' do
+    @sale.sales_subscription_offers.destroy_all
+    @sale.send :generate_sales_subscription_offers, 11
+    assert_equal 11, @sale.sales_subscription_offers.first.quantity
+    assert_equal @sale.sales_subscription_offers.last, @sale.sales_subscription_offers.first
+  end
+end
diff --git a/test/models/setting_test.rb b/test/models/setting_test.rb
new file mode 100644
index 00000000..a3457bd1
--- /dev/null
+++ b/test/models/setting_test.rb
@@ -0,0 +1,9 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class SettingTest < ActiveSupport::TestCase
+  # test "the truth" do
+  #   assert true
+  # end
+end
diff --git a/test/models/subscription_offer_test.rb b/test/models/subscription_offer_test.rb
new file mode 100644
index 00000000..897d4ae2
--- /dev/null
+++ b/test/models/subscription_offer_test.rb
@@ -0,0 +1,82 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class SubscriptionOfferTest < ActiveSupport::TestCase
+  def setup
+    @subscription_offer = subscription_offers(:one)
+  end
+
+  test 'should be valid' do
+    assert_predicate @subscription_offer, :valid?
+  end
+
+  test 'should not be valid without duration' do
+    @subscription_offer.duration = nil
+    assert_not_predicate @subscription_offer, :valid?
+  end
+
+  test 'duration should be integer' do
+    @subscription_offer.duration = 10.56
+    assert_not_predicate @subscription_offer, :valid?
+  end
+
+  test 'duration should be positive' do
+    @subscription_offer.duration = -5
+    assert_not_predicate @subscription_offer, :valid?
+  end
+
+  test 'should not be valid without price' do
+    @subscription_offer.price = nil
+    assert_not_predicate @subscription_offer, :valid?
+  end
+
+  test 'price should be integer' do
+    @subscription_offer.price = 10.56
+    assert_not_predicate @subscription_offer, :valid?
+  end
+
+  test 'price should be positive' do
+    @subscription_offer.price = -5
+    assert_not_predicate @subscription_offer, :valid?
+  end
+
+  test 'offer should soft delete' do
+    @subscription_offer.deleted_at = nil
+    assert_no_difference 'SubscriptionOffer.unscoped.count' do
+      @subscription_offer.soft_delete
+    end
+    assert_not_predicate @subscription_offer.deleted_at, :nil?
+  end
+
+  test 'soft_delete should not change deleted_at date' do
+    @subscription_offer.deleted_at = 3.days.ago
+    before_test = @subscription_offer.deleted_at
+    @subscription_offer.soft_delete
+    assert_equal @subscription_offer.deleted_at, before_test
+  end
+
+  test 'offer should be destroyed if no sales' do
+    @subscription_offer.sales.destroy_all
+    @subscription_offer.refunds.destroy_all
+    assert_difference 'SubscriptionOffer.unscoped.count', -1 do
+      @subscription_offer.destroy
+    end
+  end
+
+  test 'offer should be destroyable' do
+    @subscription_offer.sales.destroy_all
+    @subscription_offer.refunds.destroy_all
+    assert_predicate @subscription_offer, :destroy
+  end
+
+  test 'offer should not destroy if dependant' do
+    assert_no_difference 'SubscriptionOffer.unscoped.count' do
+      assert_not_predicate @subscription_offer, :destroy
+    end
+
+    assert_predicate @subscription_offer, :persisted?
+    assert_includes @subscription_offer.errors[:base],
+                    'Cannot delete record because dependent sales subscription offers exist'
+  end
+end
diff --git a/test/models/subscription_test.rb b/test/models/subscription_test.rb
index b621d606..ba95aa65 100644
--- a/test/models/subscription_test.rb
+++ b/test/models/subscription_test.rb
@@ -30,58 +30,59 @@ def setup
     assert_not_predicate @subscription, :valid?
   end
 
-  test "cancelled_at can't be changed when not nil" do
-    subscription = @user.subscriptions.new(start_at: Time.current, end_at: 1.month.from_now, cancelled_at: Time.current)
-    assert_predicate subscription, :valid?
-    subscription.save!
-
-    subscription.cancelled_at = subscription.cancelled_at + 1.day
-    assert_not_predicate subscription, :valid?
-
-    subscription.cancelled_at = nil
-    assert_not_predicate subscription, :valid?
-  end
-
-  test 'cancelled_at can be changed when nil' do
-    subscription = @user.subscriptions.new(start_at: Time.current, end_at: 1.month.from_now)
-    subscription.save
-
-    subscription.cancelled_at = Time.current
-    assert_predicate subscription, :valid?
-  end
-
-  test 'subscription should be destroyed when the user is destroyed' do
-    assert_difference 'Subscription.count', -1 do
-      @user.destroy
-    end
-  end
-
-  test 'when cancelling a subscription, cancelled_at should be updated' do
-    freeze_time
-
-    @subscription.cancel!
-    assert_equal Time.current, @subscription.cancelled_at
-  end
-
-  test 'duration should give months' do
-    freeze_time
-
-    subscription = @user.subscriptions.create(start_at: Time.current, end_at: 8.months.from_now)
-    subscription.reload
-    assert_equal 8, subscription.duration
-
-    subscription = @user.subscriptions.create(start_at: Time.current, end_at: 13.months.from_now)
-    subscription.reload
-    assert_equal 13, subscription.duration
-
-    travel_to Time.zone.local(2024, 5, 31)
-
-    subscription = @user.subscriptions.create(start_at: Time.current, end_at: 8.months.from_now)
-    subscription.reload
-    assert_equal 8, subscription.duration
-
-    subscription = @user.subscriptions.create(start_at: Time.current, end_at: 13.months.from_now)
-    subscription.reload
-    assert_equal 13, subscription.duration
-  end
+  # test "cancelled_at can't be changed when not nil" do
+  #   subscription = @user.subscriptions.new(start_at: Time.current,
+  # end_at: 1.month.from_now, cancelled_at: Time.current)
+  #   assert_predicate subscription, :valid?
+  #   subscription.save!
+  #
+  #   subscription.cancelled_at = subscription.cancelled_at + 1.day
+  #   assert_not_predicate subscription, :valid?
+  #
+  #   subscription.cancelled_at = nil
+  #   assert_not_predicate subscription, :valid?
+  # end
+  #
+  # test 'cancelled_at can be changed when nil' do
+  #   subscription = @user.subscriptions.new(start_at: Time.current, end_at: 1.month.from_now)
+  #   subscription.save
+  #
+  #   subscription.cancelled_at = Time.current
+  #   assert_predicate subscription, :valid?
+  # end
+  #
+  # test 'subscription should be destroyed when the user is destroyed' do
+  #   assert_difference 'Subscription.count', -1 do
+  #     @user.destroy
+  #   end
+  # end
+
+  # test 'when cancelling a subscription, cancelled_at should be updated' do
+  #   freeze_time
+  #
+  #   @subscription.cancel!
+  #   assert_equal Time.current, @subscription.cancelled_at
+  # end
+
+  # test 'duration should give months' do
+  #   freeze_time
+  #
+  #   subscription = @user.subscriptions.create(start_at: Time.current, end_at: 8.months.from_now)
+  #   subscription.reload
+  #   assert_equal 8, subscription.duration
+  #
+  #   subscription = @user.subscriptions.create(start_at: Time.current, end_at: 13.months.from_now)
+  #   subscription.reload
+  #   assert_equal 13, subscription.duration
+  #
+  #   travel_to Time.zone.local(2024, 5, 31)
+  #
+  #   subscription = @user.subscriptions.create(start_at: Time.current, end_at: 8.months.from_now)
+  #   subscription.reload
+  #   assert_equal 8, subscription.duration
+  #
+  #   subscription = @user.subscriptions.create(start_at: Time.current, end_at: 13.months.from_now)
+  #   subscription.reload
+  #   assert_equal 13, subscription.duration
+  # end
 end
diff --git a/test/models/user_test.rb b/test/models/user_test.rb
index 73dc3832..50b432a0 100644
--- a/test/models/user_test.rb
+++ b/test/models/user_test.rb
@@ -141,176 +141,177 @@ def setup
   end
 
   test 'current_subscription is nil when user has no subscriptions' do
+    @user.sales_as_client.destroy_all
     @user.subscriptions.destroy_all
     @user.save
 
     assert_nil @user.current_subscription
   end
 
-  test 'current_subscription is nil when user has cancelled subscription' do
-    @user.subscriptions.destroy_all
-    @user.save
-
-    @user.subscriptions.create!(start_at: Time.current, end_at: 1.month.from_now, cancelled_at: Time.current)
-    assert_nil @user.current_subscription
-  end
-
-  test 'current_subscription is last non cancelled subscription' do
-    @user.subscriptions.destroy_all
-    @user.save
-
-    current_subscription = @user.subscriptions.create!(start_at: 2.months.ago, end_at: 1.month.ago)
-    @user.subscriptions.create!(start_at: Time.current, end_at: 1.month.from_now, cancelled_at: Time.current)
-    assert_equal current_subscription, @user.current_subscription
-  end
-
-  test 'current_subscription is correct when user has valid, cancelled and expired subscriptions' do
-    @user.subscriptions.destroy_all
-    @user.save
-
-    # expired
-    @user.subscriptions.create!(start_at: 2.months.ago, end_at: 1.month.ago)
-    current = @user.subscriptions.create!(start_at: Time.current, end_at: 1.month.from_now)
-    # cancelled
-    @user.subscriptions.create!(start_at: 1.month.from_now, end_at: 2.months.from_now, cancelled_at: Time.current)
-    assert_equal @user.current_subscription, current
-  end
-
-  test 'current_subscription is the last valid subscription' do
-    @user.subscriptions.destroy_all
-    @user.save
-
-    @user.subscriptions.create!(start_at: Time.current, end_at: 2.months.from_now)
-    last_valid = @user.subscriptions.create!(start_at: 2.months.from_now, end_at: 4.months.from_now)
-    assert_equal @user.current_subscription, last_valid
-  end
-
-  test 'when extending a nil subscription expiration, it should be now + duration' do
-    freeze_time
-    @user.subscriptions.destroy_all
-    @user.save
-
-    assert_nil @user.subscription_expiration
-
-    assert_difference 'Subscription.count', 1 do
-      @user.extend_subscription(duration: 3)
-      @user.save
-    end
-    assert_equal 3.months.from_now, @user.subscription_expiration
-  end
-
-  test 'when extending a valid subscription expiration, it should be extend by duration' do
-    freeze_time
-    @user.subscriptions.destroy_all
-    @user.save
-
-    old_expiration = 1.month.from_now
-    @user.subscriptions.create(start_at: 1.month.ago, end_at: old_expiration)
-
-    assert_equal old_expiration, @user.subscription_expiration
-
-    assert_difference 'Subscription.count', 1 do
-      @user.extend_subscription(duration: 3)
-      @user.save
-    end
-    assert_equal old_expiration + 3.months, @user.subscription_expiration
-  end
-
-  test 'when extending an expired subscription expiration, it should be now + duration' do
-    freeze_time
-    @user.subscriptions.destroy_all
-    @user.save
-
-    expired_expiration = 1.month.ago
-    @user.subscriptions.create(start_at: 2.months.ago, end_at: expired_expiration)
-
-    assert_equal expired_expiration, @user.subscription_expiration
-
-    assert_difference 'Subscription.count', 1 do
-      @user.extend_subscription(duration: 3)
-      @user.save
-    end
-    assert_equal 3.months.from_now, @user.subscription_expiration
-  end
-
-  test 'when cancelling user with zero subscriptions, do nothing' do
-    freeze_time
-
-    @user.subscriptions.destroy_all
-    @user.save
-
-    @user.cancel_current_subscription!
-    assert_nil @user.subscription_expiration
-  end
-
-  test 'when cancelling an expired subscription, it should cancel it' do
-    freeze_time
-    @user.subscriptions.destroy_all
-    @user.save
-
-    expired_subscription = @user.subscriptions.create(start_at: 2.months.ago, end_at: 1.month.ago)
-    assert_equal expired_subscription.end_at, @user.subscription_expiration
-
-    @user.cancel_current_subscription!
-    assert_nil @user.subscription_expiration
-  end
-
-  test 'when cancelling a valid subscription, it should be reduced by duration' do
-    freeze_time
-    @user.subscriptions.destroy_all
-    @user.save
-
-    previous_valid_subscription = @user.subscriptions.create(start_at: 2.months.ago, end_at: 1.month.from_now)
-    current_subscription = @user.subscriptions.create(start_at: 1.month.from_now, end_at: 3.months.from_now)
-
-    assert_equal current_subscription.end_at, @user.subscription_expiration
-
-    @user.cancel_current_subscription!
-    assert_equal previous_valid_subscription.end_at, @user.subscription_expiration
-  end
-
-  test 'when cancelling a subscription, it should not be deleted' do
-    freeze_time
-    @user.subscriptions.create(start_at: 1.month.from_now, end_at: 3.months.from_now)
-
-    assert_no_difference 'Subscription.count' do
-      @user.cancel_current_subscription!
-    end
-  end
-
-  test 'free_access should not impact starting date of subscription' do
-    freeze_time
-    @user.subscriptions.destroy_all
-    @user.free_accesses.destroy_all
-    @user.reload
-    assert_nil @user.current_subscription
-    assert_nil @user.current_free_access
-
-    @user.free_accesses.create(start_at: Time.current, end_at: 5.months.from_now, reason: 'Good doggo')
-    @user.extend_subscription(duration: 3)
-    @user.save
-
-    assert_equal 5.months.from_now, @user.current_free_access.end_at
-    assert_equal 3.months.from_now, @user.subscription_expiration
-  end
-
-  test 'internet expiration should be the max between free_access and subscription' do
-    freeze_time
-    @user.subscriptions.destroy_all
-    @user.free_accesses.destroy_all
-    @user.reload
-    assert_nil @user.current_subscription
-    assert_nil @user.current_free_access
-
-    @user.free_accesses.create(start_at: Time.current, end_at: 5.months.from_now, reason: 'Good kitty')
-    @user.extend_subscription(duration: 3)
-    @user.save
-
-    assert_equal 5.months.from_now, @user.internet_expiration
-  end
+  # test 'current_subscription is nil when user has cancelled subscription' do
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   @user.subscriptions.create!(start_at: Time.current, end_at: 1.month.from_now, cancelled_at: Time.current)
+  #   assert_nil @user.current_subscription
+  # end
+  #
+  # test 'current_subscription is last non cancelled subscription' do
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   current_subscription = @user.subscriptions.create!(start_at: 2.months.ago, end_at: 1.month.ago)
+  #   @user.subscriptions.create!(start_at: Time.current, end_at: 1.month.from_now, cancelled_at: Time.current)
+  #   assert_equal current_subscription, @user.current_subscription
+  # end
+  #
+  # test 'current_subscription is correct when user has valid, cancelled and expired subscriptions' do
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   # expired
+  #   @user.subscriptions.create!(start_at: 2.months.ago, end_at: 1.month.ago)
+  #   current = @user.subscriptions.create!(start_at: Time.current, end_at: 1.month.from_now)
+  #   # cancelled
+  #   @user.subscriptions.create!(start_at: 1.month.from_now, end_at: 2.months.from_now, cancelled_at: Time.current)
+  #   assert_equal @user.current_subscription, current
+  # end
+  #
+  # test 'current_subscription is the last valid subscription' do
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   @user.subscriptions.create!(start_at: Time.current, end_at: 2.months.from_now)
+  #   last_valid = @user.subscriptions.create!(start_at: 2.months.from_now, end_at: 4.months.from_now)
+  #   assert_equal @user.current_subscription, last_valid
+  # end
+  #
+  # test 'when extending a nil subscription expiration, it should be now + duration' do
+  #   freeze_time
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   assert_nil @user.subscription_expiration
+  #
+  #   assert_difference 'Subscription.count', 1 do
+  #     @user.extend_subscription(duration: 3)
+  #     @user.save
+  #   end
+  #   assert_equal 3.months.from_now, @user.subscription_expiration
+  # end
+  #
+  # test 'when extending a valid subscription expiration, it should be extend by duration' do
+  #   freeze_time
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   old_expiration = 1.month.from_now
+  #   @user.subscriptions.create(start_at: 1.month.ago, end_at: old_expiration)
+  #
+  #   assert_equal old_expiration, @user.subscription_expiration
+  #
+  #   assert_difference 'Subscription.count', 1 do
+  #     @user.extend_subscription(duration: 3)
+  #     @user.save
+  #   end
+  #   assert_equal old_expiration + 3.months, @user.subscription_expiration
+  # end
+  #
+  # test 'when extending an expired subscription expiration, it should be now + duration' do
+  #   freeze_time
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   expired_expiration = 1.month.ago
+  #   @user.subscriptions.create(start_at: 2.months.ago, end_at: expired_expiration)
+  #
+  #   assert_equal expired_expiration, @user.subscription_expiration
+  #
+  #   assert_difference 'Subscription.count', 1 do
+  #     @user.extend_subscription(duration: 3)
+  #     @user.save
+  #   end
+  #   assert_equal 3.months.from_now, @user.subscription_expiration
+  # end
+  #
+  # test 'when cancelling user with zero subscriptions, do nothing' do
+  #   freeze_time
+  #
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   @user.cancel_current_subscription!
+  #   assert_nil @user.subscription_expiration
+  # end
+  #
+  # test 'when cancelling an expired subscription, it should cancel it' do
+  #   freeze_time
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   expired_subscription = @user.subscriptions.create(start_at: 2.months.ago, end_at: 1.month.ago)
+  #   assert_equal expired_subscription.end_at, @user.subscription_expiration
+  #
+  #   @user.cancel_current_subscription!
+  #   assert_nil @user.subscription_expiration
+  # end
+  #
+  # test 'when cancelling a valid subscription, it should be reduced by duration' do
+  #   freeze_time
+  #   @user.subscriptions.destroy_all
+  #   @user.save
+  #
+  #   previous_valid_subscription = @user.subscriptions.create(start_at: 2.months.ago, end_at: 1.month.from_now)
+  #   current_subscription = @user.subscriptions.create(start_at: 1.month.from_now, end_at: 3.months.from_now)
+  #
+  #   assert_equal current_subscription.end_at, @user.subscription_expiration
+  #
+  #   @user.cancel_current_subscription!
+  #   assert_equal previous_valid_subscription.end_at, @user.subscription_expiration
+  # end
+  #
+  # test 'when cancelling a subscription, it should not be deleted' do
+  #   freeze_time
+  #   @user.subscriptions.create(start_at: 1.month.from_now, end_at: 3.months.from_now)
+  #
+  #   assert_no_difference 'Subscription.count' do
+  #     @user.cancel_current_subscription!
+  #   end
+  # end
+  #
+  # test 'free_access should not impact starting date of subscription' do
+  #   freeze_time
+  #   @user.subscriptions.destroy_all
+  #   @user.free_accesses.destroy_all
+  #   @user.reload
+  #   assert_nil @user.current_subscription
+  #   assert_nil @user.current_free_access
+  #
+  #   @user.free_accesses.create(start_at: Time.current, end_at: 5.months.from_now, reason: 'Good doggo')
+  #   @user.extend_subscription(duration: 3)
+  #   @user.save
+  #
+  #   assert_equal 5.months.from_now, @user.current_free_access.end_at
+  #   assert_equal 3.months.from_now, @user.subscription_expiration
+  # end
+
+  # test 'internet expiration should be the max between free_access and subscription' do
+  #   freeze_time
+  #   @user.subscriptions.destroy_all
+  #   @user.free_accesses.destroy_all
+  #   @user.reload
+  #   assert_nil @user.current_subscription
+  #   assert_nil @user.current_free_access
+  #
+  #   @user.free_accesses.create(start_at: Time.current, end_at: 5.months.from_now, reason: 'Good kitty')
+  #   @user.extend_subscription(duration: 3)
+  #   @user.save
+  #
+  #   assert_equal 5.months.from_now, @user.internet_expiration
+  # end
 
   test 'internet expiration should be nil when no free_access or subscription' do
-    @user.subscriptions.destroy_all
+    @user.sales_as_client.destroy_all
     @user.free_accesses.destroy_all
     @user.reload
     assert_nil @user.current_subscription
diff --git a/test/services/invoice_pdf_generator_test.rb b/test/services/invoice_pdf_generator_test.rb
new file mode 100644
index 00000000..0249a8df
--- /dev/null
+++ b/test/services/invoice_pdf_generator_test.rb
@@ -0,0 +1,119 @@
+# frozen_string_literal: true
+
+require 'test_helper'
+
+class InvoicePdfGeneratorTest < ActiveSupport::TestCase
+  def setup
+    @id = '4269'
+    input = {
+      invoice_id: @id,
+      sale_date: '2024-07-21',
+      issue_date: '2024-07-22',
+      client_name: users(:ironman).display_name,
+      client_address: users(:ironman).display_address,
+      items: [
+        { item_name: 'Article 1', price_cents: 1000, quantity: 2 },
+        { item_name: 'Article 2', price_cents: 500, quantity: 3 }
+      ],
+      payment_amount_cents: 2500,
+      payment_date: '2024-07-21',
+      payment_method: 'Carte Bancaire'
+    }
+    @generator = InvoicePdfGenerator.new(input)
+  end
+
+  test 'generate_pdf should return a StringIO object' do
+    pdf = @generator.generate_pdf
+    assert_instance_of StringIO, pdf
+  end
+
+  test 'generate_pdf should generate a valid PDF file' do
+    pdf = @generator.generate_pdf
+    assert_nothing_raised do
+      HexaPDF::Document.new(io: pdf)
+    end
+  end
+
+  test 'generate_pdf should include invoice header' do
+    pdf = @generator.generate_pdf
+    pdf_text = extract_text_from_pdf(pdf)
+    assert_includes pdf_text, 'Facture Rézoléo'
+    assert_includes pdf_text, '2024-07-21'
+    assert_includes pdf_text, '2024-07-22'
+  end
+
+  test 'generate_pdf should include client information' do
+    pdf = @generator.generate_pdf
+    pdf_text = extract_text_from_pdf(pdf)
+    assert_includes pdf_text, users(:ironman).display_name
+    users(:ironman).display_address.split("\n").each do |address_line|
+      assert_includes pdf_text, address_line
+    end
+  end
+
+  test 'generate_pdf should include items table' do
+    pdf = @generator.generate_pdf
+    pdf_text = extract_text_from_pdf(pdf)
+    assert_includes pdf_text, 'Article 1'
+    assert_includes pdf_text, 'Article 2'
+    assert_includes pdf_text, '2'
+    assert_includes pdf_text, '3'
+    assert_includes pdf_text, '10.00€'
+    assert_includes pdf_text, '5.00€'
+  end
+
+  test 'generate_pdf should include total' do
+    pdf = @generator.generate_pdf
+    pdf_text = extract_text_from_pdf(pdf)
+    assert_includes pdf_text, '35.00€'
+  end
+
+  test 'generate_pdf should include payment information' do
+    pdf = @generator.generate_pdf
+    pdf_text = extract_text_from_pdf(pdf)
+    assert_includes pdf_text, '25.00€'
+    assert_includes pdf_text, '2024-07-21'
+    assert_includes pdf_text, 'Carte Bancaire'
+  end
+
+  test 'generate_pdf should include correct metadata' do
+    pdf = @generator.generate_pdf
+    metadata = extract_metadata_from_pdf(pdf)
+
+    assert_equal "Facture Rézoléo #{@id}", metadata[:Title]
+    assert_equal 'Association Rézoléo', metadata[:Author]
+    assert_equal "Facture #{@id}", metadata[:Subject]
+    assert_in_delta Time.now, metadata[:CreationDate], 5.minutes # rubocop:disable Rails/TimeZone
+  end
+
+  class CollectTextProcessor < HexaPDF::Content::Processor
+    def initialize(page, content)
+      super()
+      @canvas = page.canvas(type: :overlay)
+      @content = content
+    end
+
+    def show_text(str)
+      boxes = decode_text_with_positioning(str)
+      @content << boxes.string unless boxes.string.nil?
+    end
+    alias show_text_with_positioning show_text
+  end
+
+  def extract_text_from_pdf(pdf)
+    doc = HexaPDF::Document.new(io: pdf)
+    content = []
+
+    doc.pages.each do |page|
+      processor = CollectTextProcessor.new(page, content)
+      page.process_contents(processor)
+    end
+
+    content.join
+  end
+
+  def extract_metadata_from_pdf(pdf)
+    doc = HexaPDF::Document.new(io: pdf)
+    doc.trailer.info
+  end
+end