diff --git a/modules/core/src/api/infrastructure/sequelize/sequelize-transaction-manager.ts b/modules/core/src/api/infrastructure/sequelize/sequelize-transaction-manager.ts
index d36ccf87..a1c1b291 100644
--- a/modules/core/src/api/infrastructure/sequelize/sequelize-transaction-manager.ts
+++ b/modules/core/src/api/infrastructure/sequelize/sequelize-transaction-manager.ts
@@ -21,7 +21,7 @@ export class SequelizeTransactionManager extends TransactionManager {
   }
 
   protected async _rollbackTransaction(): Promise<void> {
-    throw new InfrastructureError("Database not available");
+    throw new InfrastructureError("[SequelizeTransactionManager] Database not available");
   }
 
   constructor(database: Sequelize, options?: { isolationLevel?: string }) {
@@ -32,7 +32,9 @@ export class SequelizeTransactionManager extends TransactionManager {
 
   get database(): Sequelize {
     if (!this._database) {
-      throw new InfrastructureUnavailableError("Database not available");
+      throw new InfrastructureUnavailableError(
+        "[SequelizeTransactionManager] Database not available"
+      );
     }
     return this._database;
   }
@@ -43,7 +45,9 @@ export class SequelizeTransactionManager extends TransactionManager {
    */
   async complete<T>(work: (transaction: Transaction) => Promise<T>): Promise<T> {
     if (!this._database) {
-      throw new InfrastructureUnavailableError("Database not available");
+      throw new InfrastructureUnavailableError(
+        "[SequelizeTransactionManager] Database not available"
+      );
     }
 
     // Evita transacciones anidadas según la política del TransactionManager base
@@ -52,7 +56,9 @@ export class SequelizeTransactionManager extends TransactionManager {
         "❌ Cannot start a new transaction inside another. Nested transactions are not allowed.",
         { label: "SequelizeTransactionManager.complete" }
       );
-      throw new Error("A transaction is already active. Nested transactions are not allowed.");
+      throw new InfrastructureError(
+        "[SequelizeTransactionManager] A transaction is already active. Nested transactions are not allowed."
+      );
     }
 
     try {
diff --git a/modules/customer-invoices/src/api/application/specs/index.ts b/modules/customer-invoices/src/api/application/specs/index.ts
index 4510ef9a..e5c2b414 100644
--- a/modules/customer-invoices/src/api/application/specs/index.ts
+++ b/modules/customer-invoices/src/api/application/specs/index.ts
@@ -1,2 +1 @@
-//export * from "./participantAddressFinder";
-//export * from "./participantFinder";
+export * from "./status-invoice_is_approved.spec";
diff --git a/modules/customer-invoices/src/api/application/specs/status-invoice_is_approved.spec.ts b/modules/customer-invoices/src/api/application/specs/status-invoice_is_approved.spec.ts
new file mode 100644
index 00000000..a33a3b7d
--- /dev/null
+++ b/modules/customer-invoices/src/api/application/specs/status-invoice_is_approved.spec.ts
@@ -0,0 +1,8 @@
+import { CompositeSpecification } from "@repo/rdx-ddd";
+import { CustomerInvoice } from "../../domain";
+
+export class StatusInvoiceIsApprovedSpecification extends CompositeSpecification<CustomerInvoice> {
+  public async isSatisfiedBy(invoice: CustomerInvoice): Promise<boolean> {
+    return invoice.status.isApproved();
+  }
+}
diff --git a/modules/customer-invoices/src/api/application/use-cases/index.ts b/modules/customer-invoices/src/api/application/use-cases/index.ts
index b33437d3..51261c63 100644
--- a/modules/customer-invoices/src/api/application/use-cases/index.ts
+++ b/modules/customer-invoices/src/api/application/use-cases/index.ts
@@ -3,3 +3,4 @@ export * from "./get-customer-invoice.use-case";
 export * from "./list-customer-invoices.use-case";
 export * from "./report";
 //export * from "./update-customer-invoice.use-case";
+export * from "./issue-customer-invoice.use-case";
diff --git a/modules/customer-invoices/src/api/application/use-cases/issue-customer-invoice.use-case.ts b/modules/customer-invoices/src/api/application/use-cases/issue-customer-invoice.use-case.ts
new file mode 100644
index 00000000..af7827b2
--- /dev/null
+++ b/modules/customer-invoices/src/api/application/use-cases/issue-customer-invoice.use-case.ts
@@ -0,0 +1,72 @@
+import { EntityNotFoundError, ITransactionManager } from "@erp/core/api";
+import { UniqueID } from "@repo/rdx-ddd";
+import { Result } from "@repo/rdx-utils";
+import { CustomerInvoiceNumber, CustomerInvoiceService } from "../../domain";
+import { StatusInvoiceIsApprovedSpecification } from "../specs";
+
+type IssueCustomerInvoiceUseCaseInput = {
+  companyId: UniqueID;
+  invoice_id: string;
+};
+
+export class IssueCustomerInvoiceUseCase {
+  constructor(
+    private readonly service: CustomerInvoiceService,
+    private readonly transactionManager: ITransactionManager
+  ) {}
+
+  public execute(params: IssueCustomerInvoiceUseCaseInput) {
+    const { invoice_id, companyId } = params;
+
+    const idOrError = UniqueID.create(invoice_id);
+
+    if (idOrError.isFailure) {
+      return Result.fail(idOrError.error);
+    }
+
+    const invoiceId = idOrError.data;
+
+    return this.transactionManager.complete(async (transaction) => {
+      try {
+        const invoiceResult = await this.service.getInvoiceByIdInCompany(
+          companyId,
+          invoiceId,
+          transaction
+        );
+
+        if (invoiceResult.isFailure) {
+          return Result.fail(invoiceResult.error);
+        }
+
+        const invoiceProforma = invoiceResult.data;
+
+        const isOk = new StatusInvoiceIsApprovedSpecification().isSatisfiedBy(invoiceProforma);
+
+        if (!isOk) {
+          return Result.fail(
+            new EntityNotFoundError("Customer invoice", "id", invoiceId.toString())
+          );
+        }
+
+        // La factura se puede emitir.
+        // Pedir el número de factura
+        const newInvoiceNumber = CustomerInvoiceNumber.create("xxx/001").data;
+
+        // Asignamos el número de la factura
+
+        const issuedInvoiceResult = invoiceProforma.issueInvoice(newInvoiceNumber);
+        if (issuedInvoiceResult.isFailure) {
+          return Result.fail(new EntityNotFoundError("Customer invoice", "id", error));
+        }
+
+        const issuedInvoice = issuedInvoiceResult.data;
+
+        this.service.saveInvoice(issuedInvoice, transaction);
+
+        //return await this.service.IssueInvoiceByIdInCompany(companyId, invoiceId, transaction);
+      } catch (error: unknown) {
+        return Result.fail(error as Error);
+      }
+    });
+  }
+}
diff --git a/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts b/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts
index 64d6d3ed..aa9ed6fb 100644
--- a/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts
+++ b/modules/customer-invoices/src/api/domain/aggregates/customer-invoice.ts
@@ -38,12 +38,15 @@ export interface CustomerInvoiceProps {
   languageCode: LanguageCode;
   currencyCode: CurrencyCode;
 
-  taxes: InvoiceTaxes;
   items: CustomerInvoiceItems;
 
   paymentMethod: Maybe<InvoicePaymentMethod>;
 
   discountPercentage: Percentage;
+
+  verifactu_qr: string;
+  verifactu_url: string;
+  verifactu_status: string;
 }
 
 export interface ICustomerInvoice {
@@ -56,6 +59,8 @@ export interface ICustomerInvoice {
   getTaxableAmount(): InvoiceAmount;
   getTaxesAmount(): InvoiceAmount;
   getTotalAmount(): InvoiceAmount;
+
+  issueInvoice(newInvoiceNumber: CustomerInvoiceNumber): Result<CustomerInvoice, Error>;
 }
 
 export type CustomerInvoicePatchProps = Partial<Omit<CustomerInvoiceProps, "companyId">>;
@@ -65,7 +70,6 @@ export class CustomerInvoice
   implements ICustomerInvoice
 {
   private _items!: CustomerInvoiceItems;
-  private _taxes!: InvoiceTaxes;
 
   protected constructor(props: CustomerInvoiceProps, id?: UniqueID) {
     super(props, id);
@@ -75,8 +79,6 @@ export class CustomerInvoice
         languageCode: props.languageCode,
         currencyCode: props.currencyCode,
       });
-
-    this._taxes = props.taxes;
   }
 
   static create(props: CustomerInvoiceProps, id?: UniqueID): Result<CustomerInvoice, Error> {
@@ -167,7 +169,7 @@ export class CustomerInvoice
   }
 
   public get taxes(): InvoiceTaxes {
-    return this._taxes;
+    return this.items.getTaxesAmountByTaxes();
   }
 
   public get hasRecipient() {
@@ -240,4 +242,16 @@ export class CustomerInvoice
       totalAmount,
     };
   }
+
+  public issueInvoice(newInvoiceNumber: CustomerInvoiceNumber) {
+    return CustomerInvoice.create(
+      {
+        ...this.props,
+        status: CustomerInvoiceStatus.createEmitted(),
+        isProforma: false,
+        invoiceNumber: newInvoiceNumber,
+      },
+      this.id
+    );
+  }
 }
diff --git a/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-item.ts b/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-item.ts
index 43f7fe04..62a80778 100644
--- a/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-item.ts
+++ b/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-item.ts
@@ -162,6 +162,10 @@ export class CustomerInvoiceItem
     return this._getTotalAmount(taxableAmount, taxesAmount);
   }
 
+  public getTaxesAmountByTaxes() {
+    return this.taxes.getTaxesAmountByTaxes(this.getTaxableAmount());
+  }
+
   public getAllAmounts() {
     const subtotalAmount = this.getSubtotalAmount();
     const discountAmount = this._getDiscountAmount(subtotalAmount);
diff --git a/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-items.ts b/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-items.ts
index 8710a2b8..e1f1e218 100644
--- a/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-items.ts
+++ b/modules/customer-invoices/src/api/domain/entities/customer-invoice-items/customer-invoice-items.ts
@@ -1,6 +1,8 @@
+import { Tax } from "@erp/core/api";
 import { CurrencyCode, LanguageCode } from "@repo/rdx-ddd";
 import { Collection } from "@repo/rdx-utils";
 import { ItemAmount } from "../../value-objects";
+import { InvoiceTax, InvoiceTaxes } from "../invoice-taxes";
 import { CustomerInvoiceItem } from "./customer-invoice-item";
 
 export interface CustomerInvoiceItemsProps {
@@ -70,4 +72,32 @@ export class CustomerInvoiceItems extends Collection<CustomerInvoiceItem> {
       ItemAmount.zero(this._currencyCode.code)
     );
   }
+
+  public getTaxesAmountByTaxes(): InvoiceTaxes {
+    InvoiceTaxes.create({});
+
+    const taxesMap = new Map<Tax, ItemAmount>();
+    const currencyCode = this._currencyCode.code;
+
+    for (const item of this.getAll()) {
+      for (const { tax, taxesAmount } of item.getTaxesAmountByTaxes()) {
+        const current = taxesMap.get(tax) ?? ItemAmount.zero(currencyCode);
+        taxesMap.set(tax, current.add(taxesAmount));
+      }
+    }
+
+    const items: InvoiceTax[] = [];
+    for (const [tax, taxesAmount] of taxesMap) {
+      items.push(
+        InvoiceTax.create({
+          tax,
+          taxesAmount,
+        }).data
+      );
+    }
+
+    return InvoiceTaxes.create({
+      items: items,
+    });
+  }
 }
diff --git a/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-tax.ts b/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-tax.ts
index 3b093d69..70bbb2f2 100644
--- a/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-tax.ts
+++ b/modules/customer-invoices/src/api/domain/entities/invoice-taxes/invoice-tax.ts
@@ -1,10 +1,12 @@
 import { Tax } from "@erp/core/api";
 import { DomainEntity, UniqueID } from "@repo/rdx-ddd";
 import { Result } from "@repo/rdx-utils";
+import { ItemAmount } from "../../value-objects";
 import { InvoiceAmount } from "../../value-objects/invoice-amount";
 
 export interface InvoiceTaxProps {
   tax: Tax;
+  taxesAmount: ItemAmount;
 }
 
 export class InvoiceTax extends DomainEntity<InvoiceTaxProps> {
diff --git a/modules/customer-invoices/src/api/domain/entities/item-taxes/item-taxes.ts b/modules/customer-invoices/src/api/domain/entities/item-taxes/item-taxes.ts
index 8f9efe53..05dfe704 100644
--- a/modules/customer-invoices/src/api/domain/entities/item-taxes/item-taxes.ts
+++ b/modules/customer-invoices/src/api/domain/entities/item-taxes/item-taxes.ts
@@ -23,6 +23,21 @@ export class ItemTaxes extends Collection<ItemTax> {
     );
   }
 
+  public getTaxesAmountByTaxCode(taxCode: string, taxableAmount: ItemAmount): ItemAmount {
+    const currencyCode = taxableAmount.currencyCode;
+
+    return this.filter((itemTax) => itemTax.tax.code === taxCode).reduce((totalAmount, itemTax) => {
+      return itemTax.getTaxAmount(taxableAmount).add(totalAmount);
+    }, ItemAmount.zero(currencyCode));
+  }
+
+  public getTaxesAmountByTaxes(taxableAmount: ItemAmount):  {
+    return this.getAll().map((taxItem) => ({
+      tax: taxItem.tax,
+      taxesAmount: this.getTaxesAmountByTaxCode(taxItem.tax.code, taxableAmount),
+    }));
+  }
+
   public getCodesToString(): string {
     return this.getAll()
       .map((taxItem) => taxItem.tax.code)
diff --git a/modules/customer-invoices/src/api/domain/value-objects/customer-invoice-status.ts b/modules/customer-invoices/src/api/domain/value-objects/customer-invoice-status.ts
index cab590cd..aa1463e7 100644
--- a/modules/customer-invoices/src/api/domain/value-objects/customer-invoice-status.ts
+++ b/modules/customer-invoices/src/api/domain/value-objects/customer-invoice-status.ts
@@ -74,6 +74,10 @@ export class CustomerInvoiceStatus extends ValueObject<ICustomerInvoiceStatusPro
     return this.props.value === INVOICE_STATUS.DRAFT;
   }
 
+  isApproved(): boolean {
+    return this.props.value === INVOICE_STATUS.APPROVED;
+  }
+
   getProps(): string {
     return this.props.value;
   }
diff --git a/modules/customer-invoices/src/api/infrastructure/express/controllers/index.ts b/modules/customer-invoices/src/api/infrastructure/express/controllers/index.ts
index fc608651..e69f775f 100644
--- a/modules/customer-invoices/src/api/infrastructure/express/controllers/index.ts
+++ b/modules/customer-invoices/src/api/infrastructure/express/controllers/index.ts
@@ -3,4 +3,5 @@ export * from "./delete-customer-invoice.controller";
 export * from "./get-customer-invoice.controller";
 export * from "./list-customer-invoices.controller";
 ///export * from "./update-customer-invoice.controller";
+export * from "./issue-customer-invoice.controller";
 export * from "./report-customer-invoice.controller";
diff --git a/modules/customer-invoices/src/api/infrastructure/express/controllers/issue-customer-invoice.controller.ts b/modules/customer-invoices/src/api/infrastructure/express/controllers/issue-customer-invoice.controller.ts
new file mode 100644
index 00000000..8fdf90f9
--- /dev/null
+++ b/modules/customer-invoices/src/api/infrastructure/express/controllers/issue-customer-invoice.controller.ts
@@ -0,0 +1,25 @@
+import { ExpressController, authGuard, forbidQueryFieldGuard, tenantGuard } from "@erp/core/api";
+import { IssueCustomerInvoiceUseCase } from "../../../application";
+
+export class IssueCustomerInvoiceController extends ExpressController {
+  public constructor(
+    private readonly useCase: IssueCustomerInvoiceUseCase
+    /* private readonly presenter: any */
+  ) {
+    super();
+    // 🔐 Reutiliza guards de auth/tenant y prohíbe 'companyId' en query
+    this.useGuards(authGuard(), tenantGuard(), forbidQueryFieldGuard("companyId"));
+  }
+
+  async executeImpl() {
+    const tenantId = this.getTenantId()!; // garantizado por tenantGuard
+    const { id } = this.req.params;
+
+    const result = await this.useCase.execute({ id, tenantId });
+
+    return result.match(
+      (data) => this.ok(data),
+      (err) => this.handleError(err)
+    );
+  }
+}
diff --git a/modules/customer-invoices/src/api/infrastructure/express/customer-invoices.routes.ts b/modules/customer-invoices/src/api/infrastructure/express/customer-invoices.routes.ts
index 175f1a14..6f5ff708 100644
--- a/modules/customer-invoices/src/api/infrastructure/express/customer-invoices.routes.ts
+++ b/modules/customer-invoices/src/api/infrastructure/express/customer-invoices.routes.ts
@@ -116,5 +116,17 @@ export const customerInvoicesRouter = (params: ModuleParams) => {
     }
   );
 
+router.put(
+    "/:invoice_id/issue",
+    //checkTabContext,
+    validateRequest(XXX, "params"),
+    validateRequest(XXX, "body"),
+    (req: Request, res: Response, next: NextFunction) => {
+      const useCase = deps.build.issue();
+      const controller = new IssueCustomerInvoiceController(useCase);
+      return controller.execute(req, res, next);
+    }
+
+
   app.use(`${baseRoutePath}/customer-invoices`, router);
 };
diff --git a/modules/customer-invoices/src/api/infrastructure/mappers/domain/customer-invoice-item.mapper.ts b/modules/customer-invoices/src/api/infrastructure/mappers/domain/customer-invoice-item.mapper.ts
index b18737e1..5a1cbaa8 100644
--- a/modules/customer-invoices/src/api/infrastructure/mappers/domain/customer-invoice-item.mapper.ts
+++ b/modules/customer-invoices/src/api/infrastructure/mappers/domain/customer-invoice-item.mapper.ts
@@ -5,12 +5,15 @@ import {
   ValidationErrorDetail,
   extractOrPushError,
   maybeFromNullableVO,
+  toNullable,
 } from "@repo/rdx-ddd";
 import { Result } from "@repo/rdx-utils";
 import { InferCreationAttributes } from "sequelize";
 import {
+  CustomerInvoice,
   CustomerInvoiceItem,
   CustomerInvoiceItemDescription,
+  CustomerInvoiceItemProps,
   CustomerInvoiceProps,
   ItemAmount,
   ItemDiscount,
@@ -42,7 +45,10 @@ export class CustomerInvoiceItemDomainMapper
     this._taxesMapper = new ItemTaxesDomainMapper(params);
   }
 
-  private mapAttributesToDomain(source: CustomerInvoiceItemModel, params?: MapperParamsType) {
+  private mapAttributesToDomain(
+    source: CustomerInvoiceItemModel,
+    params?: MapperParamsType
+  ): Partial<CustomerInvoiceItemProps> & { itemId?: UniqueID } {
     const { errors, index, attributes } = params as {
       index: number;
       errors: ValidationErrorDetail[];
@@ -65,7 +71,7 @@ export class CustomerInvoiceItemDomainMapper
 
     const quantity = extractOrPushError(
       maybeFromNullableVO(source.quantity_value, (value) => ItemQuantity.create({ value })),
-      `items[${index}].discount_percentage`,
+      `items[${index}].quantity`,
       errors
     );
 
@@ -77,14 +83,23 @@ export class CustomerInvoiceItemDomainMapper
       errors
     );
 
+    const discountPercentage = extractOrPushError(
+      maybeFromNullableVO(source.discount_percentage_value, (value) =>
+        ItemDiscount.create({ value })
+      ),
+      `items[${index}].discount_percentage`,
+      errors
+    );
+
     return {
       itemId,
+
       languageCode: attributes.languageCode,
       currencyCode: attributes.currencyCode,
       description,
       quantity,
-
       unitAmount,
+      discountPercentage,
     };
   }
 
@@ -112,16 +127,7 @@ export class CustomerInvoiceItemDomainMapper
       }
     }
 
-    // 3) Importes
-    const discountPercentage = extractOrPushError(
-      maybeFromNullableVO(source.discount_percentage_value, (value) =>
-        ItemDiscount.create({ value })
-      ),
-      `items[${index}].discount_percentage`,
-      errors
-    );
-
-    // 4) Taxes (colección a nivel de item/línea)
+    // 3) Taxes (colección a nivel de item/línea)
     const taxesResults = this._taxesMapper.mapToDomainCollection(
       source.taxes,
       source.taxes.length,
@@ -133,7 +139,7 @@ export class CustomerInvoiceItemDomainMapper
 
     if (taxesResults.isFailure) {
       errors.push({
-        path: `taxes[${index}].discount_percentage`,
+        path: "taxes",
         message: taxesResults.error.message,
       });
     }
@@ -151,7 +157,7 @@ export class CustomerInvoiceItemDomainMapper
         description: attributes.description!,
         quantity: attributes.quantity!,
         unitAmount: attributes.unitAmount!,
-        discountPercentage: discountPercentage!,
+        discountPercentage: attributes.discountPercentage!,
         taxes,
       },
       attributes.itemId
@@ -172,63 +178,59 @@ export class CustomerInvoiceItemDomainMapper
     source: CustomerInvoiceItem,
     params?: MapperParamsType
   ): Result<InferCreationAttributes<CustomerInvoiceItemModel, {}>, Error> {
-    throw new Error("not implemented");
-    /*
-    
-        const { index, sourceParent } = params as {
+    const { errors, index, parent } = params as {
       index: number;
-      sourceParent: CustomerInvoice;
+      parent: CustomerInvoice;
+      errors: ValidationErrorDetail[];
     };
 
-    
-    return {
+    const taxesResults = this._taxesMapper.mapToPersistenceArray(source.taxes, params);
+
+    if (taxesResults.isFailure) {
+      errors.push({
+        path: "taxes",
+        message: taxesResults.error.message,
+      });
+    }
+
+    const allAmounts = source.getAllAmounts();
+
+    return Result.ok({
       item_id: source.id.toPrimitive(),
-      invoice_id: sourceParent.id.toPrimitive(),
+      invoice_id: parent.id.toPrimitive(),
       position: index,
 
-      description: toNullable(source.description, (description) => description.toPrimitive()),
+      description: toNullable(source.description, (v) => v.toPrimitive()),
 
-      quantity_value: toNullable(source.quantity, (value) => value.toPrimitive().value),
-      quantity_scale: source.quantity.match(
-        (value) => value.toPrimitive().scale,
-        () => ItemQuantity.DEFAULT_SCALE
-      ),
+      quantity_value: toNullable(source.quantity, (v) => v.toPrimitive().value),
+      quantity_scale: toNullable(source.quantity, (v) => v.toPrimitive().scale),
 
-      unit_amount_value: toNullable(source.unitAmount, (value) => value.toPrimitive().value),
-      unit_amount_scale: source.unitAmount.match(
-        (value) => value.toPrimitive().scale,
-        () => ItemAmount.DEFAULT_SCALE
-      ),
+      unit_amount_value: toNullable(source.unitAmount, (v) => v.toPrimitive().value),
+      unit_amount_scale: toNullable(source.unitAmount, (v) => v.toPrimitive().scale),
 
-      subtotal_amount_value: source.subtotalAmount.toPrimitive().value,
-      subtotal_amount_scale: source.subtotalAmount.toPrimitive().scale,
+      subtotal_amount_value: allAmounts.subtotalAmount.value,
+      subtotal_amount_scale: allAmounts.subtotalAmount.scale,
 
       discount_percentage_value: toNullable(
         source.discountPercentage,
-        (value) => value.toPrimitive().value
+        (v) => v.toPrimitive().value
       ),
-      discount_percentage_scale: source.discountPercentage.match(
-        (value) => value.toPrimitive().scale,
-        () => ItemAmount.DEFAULT_SCALE
+      discount_percentage_scale: toNullable(
+        source.discountPercentage,
+        (v) => v.toPrimitive().scale
       ),
 
-      discount_amount_value: toNullable(
-        source.discountAmount,
-        (value) => value.toPrimitive().value
-      ),
-      discount_amount_scale: source.discountAmount.match(
-        (value) => value.toPrimitive().scale,
-        () => ItemDiscount.DEFAULT_SCALE
-      ),
+      discount_amount_value: allAmounts.discountAmount.value,
+      discount_amount_scale: allAmounts.discountAmount.scale,
 
-      taxable_amount_value: source.taxableAmount.toPrimitive().value,
-      taxable_amount_scale: source.taxableAmount.toPrimitive().value,
+      taxable_amount_value: allAmounts.taxableAmount.value,
+      taxable_amount_scale: allAmounts.taxableAmount.value,
 
-      taxes_amount_value: source.taxesAmount.toPrimitive().value,
-      taxes_amount_scale: source.taxesAmount.toPrimitive().value,
+      taxes_amount_value: allAmounts.taxesAmount.value,
+      taxes_amount_scale: allAmounts.taxesAmount.scale,
 
-      total_amount_value: source.totalAmount.toPrimitive().value,
-      total_amount_scale: source.totalAmount.toPrimitive().scale,
-    };*/
+      total_amount_value: allAmounts.totalAmount.value,
+      total_amount_scale: allAmounts.totalAmount.scale,
+    });
   }
 }
diff --git a/modules/customer-invoices/src/api/infrastructure/mappers/domain/customer-invoice.mapper.ts b/modules/customer-invoices/src/api/infrastructure/mappers/domain/customer-invoice.mapper.ts
index 722685d3..2515700e 100644
--- a/modules/customer-invoices/src/api/infrastructure/mappers/domain/customer-invoice.mapper.ts
+++ b/modules/customer-invoices/src/api/infrastructure/mappers/domain/customer-invoice.mapper.ts
@@ -1,4 +1,9 @@
-import { ISequelizeDomainMapper, MapperParamsType, SequelizeDomainMapper } from "@erp/core/api";
+import {
+  ISequelizeDomainMapper,
+  InfrastructureError,
+  MapperParamsType,
+  SequelizeDomainMapper,
+} from "@erp/core/api";
 import {
   CurrencyCode,
   LanguageCode,
@@ -10,6 +15,7 @@ import {
   ValidationErrorDetail,
   extractOrPushError,
   maybeFromNullableVO,
+  toNullable,
 } from "@repo/rdx-ddd";
 import { Maybe, Result } from "@repo/rdx-utils";
 import {
@@ -25,7 +31,7 @@ import { InvoiceTaxes } from "../../../domain/entities/invoice-taxes";
 import { CustomerInvoiceCreationAttributes, CustomerInvoiceModel } from "../../sequelize";
 import { CustomerInvoiceItemDomainMapper as CustomerInvoiceItemFullMapper } from "./customer-invoice-item.mapper";
 import { InvoiceRecipientDomainMapper as InvoiceRecipientFullMapper } from "./invoice-recipient.mapper";
-import { TaxesDomainMapper as TaxesFullMapper } from "./taxes.mapper";
+import { TaxesDomainMapper as TaxesFullMapper } from "./invoice-taxes.mapper";
 
 export interface ICustomerInvoiceDomainMapper
   extends ISequelizeDomainMapper<
@@ -324,33 +330,86 @@ export class CustomerInvoiceDomainMapper
     source: CustomerInvoice,
     params?: MapperParamsType
   ): Result<CustomerInvoiceCreationAttributes, Error> {
-    throw new Error("not implemented");
+    const errors: ValidationErrorDetail[] = [];
 
-    /*const items = this._itemsMapper.mapCollectionToPersistence(source.items, params);
+    // 1) Items
+    const itemsResult = this._itemsMapper.mapToPersistenceArray(source.items, {
+      errors,
+      parent: source,
+      ...params,
+    });
+    if (itemsResult.isFailure) {
+      errors.push({
+        path: "items",
+        message: itemsResult.error.message,
+      });
+    }
 
-    const customer = source.recipient.match(
-      (recipient) =>
-        ({
-          customer_id: recipient.id.toPrimitive(),
-          customer_tin: recipient.tin.toPrimitive(),
-          customer_name: recipient.name.toPrimitive(),
-          customer_street: toNullable(recipient.address.street, (street) => street.toPrimitive()),
-          customer_street2: toNullable(recipient.address.street2, (street2) =>
-            street2.toPrimitive()
-          ),
-          customer_city: toNullable(recipient.address.city, (city) => city.toPrimitive()),
-          customer_province: toNullable(recipient.address.province, (province) =>
-            province.toPrimitive()
-          ),
-          customer_postal_code: toNullable(recipient.address.postalCode, (postalCode) =>
-            postalCode.toPrimitive()
-          ),
-          customer_country: toNullable(recipient.address.country, (country) =>
-            country.toPrimitive()
-          ),
-        }) as any,
-      () => ({
-        customer_id: source.customerId.toPrimitive(),
+    // 1) Taxes
+    const taxesResult = this._taxesMapper.mapToPersistenceArray(source.taxes, {
+      errors,
+      parent: source,
+      ...params,
+    });
+    if (taxesResult.isFailure) {
+      errors.push({
+        path: "taxes",
+        message: taxesResult.error.message,
+      });
+    }
+
+    // 3) Calcular totales
+    const allAmounts = source.getAllAmounts();
+
+    // 4) Construir parte
+    const invoiceValues: Partial<CustomerInvoiceCreationAttributes> = {
+      id: source.id.toPrimitive(),
+      company_id: source.companyId.toPrimitive(),
+
+      is_proforma: source.isProforma,
+      status: source.status.toPrimitive(),
+      series: toNullable(source.series, (series) => series.toPrimitive()),
+      invoice_number: source.invoiceNumber.toPrimitive(),
+      invoice_date: source.invoiceDate.toPrimitive(),
+      operation_date: toNullable(source.operationDate, (operationDate) =>
+        operationDate.toPrimitive()
+      ),
+      language_code: source.languageCode.toPrimitive(),
+      currency_code: source.currencyCode.toPrimitive(),
+
+      notes: toNullable(source.notes, (notes) => notes.toPrimitive()),
+
+      subtotal_amount_value: allAmounts.subtotalAmount.value,
+      subtotal_amount_scale: allAmounts.subtotalAmount.scale,
+
+      discount_percentage_value: source.discountPercentage.toPrimitive().value,
+      discount_percentage_scale: source.discountPercentage.toPrimitive().scale,
+
+      discount_amount_value: allAmounts.discountAmount.value,
+      discount_amount_scale: allAmounts.discountAmount.scale,
+
+      taxable_amount_value: allAmounts.taxableAmount.value,
+      taxable_amount_scale: allAmounts.taxableAmount.scale,
+
+      taxes_amount_value: allAmounts.taxesAmount.value,
+      taxes_amount_scale: allAmounts.taxesAmount.scale,
+
+      total_amount_value: allAmounts.totalAmount.value,
+      total_amount_scale: allAmounts.totalAmount.scale,
+
+      customer_id: source.customerId.toPrimitive(),
+
+      payment_method_id: toNullable(source.paymentMethod, (payment) => payment.toObjectString().id),
+      payment_method_description: toNullable(
+        source.paymentMethod,
+        (payment) => payment.toObjectString().payment_description
+      ),
+    };
+
+    // 5) Cliente / Recipient ??
+    // Si es proforma no guardamos los campos como históricos (snapshots)
+    if (source.isProforma) {
+      Object.assign(invoiceValues, {
         customer_tin: null,
         customer_name: null,
         customer_street: null,
@@ -359,48 +418,40 @@ export class CustomerInvoiceDomainMapper
         customer_province: null,
         customer_postal_code: null,
         customer_country: null,
-      })
-    ) as any;
+      });
+    } else {
+      const recipient = source.recipient.getOrUndefined();
+      if (!recipient) {
+        return Result.fail(
+          new InfrastructureError(
+            "[CustomerInvoiceDomainMapper] Issued customer invoice w/o recipient data"
+          )
+        );
+      }
 
-    return {
-      id: source.id.toPrimitive(),
-      company_id: source.companyId.toPrimitive(),
+      Object.assign(invoiceValues, {
+        customer_tin: recipient.tin.toPrimitive(),
+        customer_name: recipient.name.toPrimitive(),
+        customer_street: toNullable(recipient.street, (v) => v.toPrimitive()),
+        customer_street2: toNullable(recipient.street2, (v) => v.toPrimitive()),
+        customer_city: toNullable(recipient.city, (v) => v.toPrimitive()),
+        customer_province: toNullable(recipient.province, (v) => v.toPrimitive()),
+        customer_postal_code: toNullable(recipient.postalCode, (v) => v.toPrimitive()),
+        customer_country: toNullable(recipient.country, (v) => v.toPrimitive()),
+      } as Partial<CustomerInvoiceCreationAttributes>);
+    }
 
-      status: source.status.toPrimitive(),
-      series: toNullable(source.series, (series) => series.toPrimitive()),
+    // 7) Si hubo errores de mapeo, devolvemos colección de validación
+    if (errors.length > 0) {
+      return Result.fail(
+        new ValidationErrorCollection("Customer invoice mapping to persistence failed", errors)
+      );
+    }
 
-      invoice_number: source.invoiceNumber.toPrimitive(),
-      invoice_date: source.invoiceDate.toPrimitive(),
-
-      operation_date: toNullable(source.operationDate, (operationDate) =>
-        operationDate.toPrimitive()
-      ),
-
-      notes: toNullable(source.notes, (notes) => notes.toPrimitive()),
-
-      language_code: source.languageCode.code,
-      currency_code: source.currencyCode.code,
-
-      subtotal_amount_value: 0, //subtotal.amount,
-      subtotal_amount_scale: 2, //subtotal.scale,
-
-      discount_percentage_value: source.discountPercentage.value,
-      discount_percentage_scale: source.discountPercentage.scale,
-
-      discount_amount_value: source.discountAmount.value,
-      discount_amount_scale: source.discountAmount.scale,
-
-      taxable_amount_value: source.taxableAmount.value,
-      taxable_amount_scale: source.taxableAmount.scale,
-
-      taxes_amount_value: source.taxAmount.value,
-      taxes_amount_scale: source.taxAmount.scale,
-
-      total_amount_value: 0, //total.amount,
-      total_amount_scale: 2, //total.scale,
-
-      items,
-      ...customer,
-    };*/
+    return Result.ok<CustomerInvoiceCreationAttributes>({
+      ...invoiceValues,
+      items: itemsResult.data,
+      taxes: taxesResult.data,
+    });
   }
 }
diff --git a/modules/customer-invoices/src/api/infrastructure/mappers/domain/taxes.mapper.ts b/modules/customer-invoices/src/api/infrastructure/mappers/domain/invoice-taxes.mapper.ts
similarity index 69%
rename from modules/customer-invoices/src/api/infrastructure/mappers/domain/taxes.mapper.ts
rename to modules/customer-invoices/src/api/infrastructure/mappers/domain/invoice-taxes.mapper.ts
index 69dd472e..f3b32f42 100644
--- a/modules/customer-invoices/src/api/infrastructure/mappers/domain/taxes.mapper.ts
+++ b/modules/customer-invoices/src/api/infrastructure/mappers/domain/invoice-taxes.mapper.ts
@@ -7,7 +7,8 @@ import {
 } from "@repo/rdx-ddd";
 
 import { Result } from "@repo/rdx-utils";
-import { CustomerInvoiceProps } from "../../../domain";
+import { InferCreationAttributes } from "sequelize";
+import { CustomerInvoice, CustomerInvoiceProps } from "../../../domain";
 import { InvoiceTax } from "../../../domain/entities/invoice-taxes";
 import { CustomerInvoiceTaxCreationAttributes, CustomerInvoiceTaxModel } from "../../sequelize";
 
@@ -63,10 +64,31 @@ export class TaxesDomainMapper extends SequelizeDomainMapper<
     return createResult;
   }
 
-  /*public mapToPersistence(
+  public mapToPersistence(
     source: InvoiceTax,
     params?: MapperParamsType
-  ): CustomerInvoiceTaxCreationAttributes {
-    throw new Error("not implemented");
-  }*/
+  ): Result<InferCreationAttributes<CustomerInvoiceTaxModel, {}>, Error> {
+    const { errors, parent } = params as {
+      index: number;
+      parent: CustomerInvoice;
+      errors: ValidationErrorDetail[];
+    };
+   
+
+    const taxableAmount = parent.getTaxableAmount()
+    const taxesAmount = 
+
+    return Result.ok({
+      tax_id: source.id.toPrimitive(),
+      invoice_id: parent.id.toPrimitive(),
+
+      tax_code: source.tax.code,
+
+      taxable_amount_value: taxableAmount.value,
+      taxable_amount_scale: taxableAmount.scale,
+
+      taxes_amount_value: taxesAmount.value,
+      taxes_amount_scale: taxesAmount.scale,
+    });
+  }
 }
diff --git a/modules/customer-invoices/src/api/infrastructure/mappers/domain/item-taxes.mapper.ts b/modules/customer-invoices/src/api/infrastructure/mappers/domain/item-taxes.mapper.ts
index e68fbc09..872a450f 100644
--- a/modules/customer-invoices/src/api/infrastructure/mappers/domain/item-taxes.mapper.ts
+++ b/modules/customer-invoices/src/api/infrastructure/mappers/domain/item-taxes.mapper.ts
@@ -1,22 +1,37 @@
 import { JsonTaxCatalogProvider } from "@erp/core";
-import { MapperParamsType, SequelizeDomainMapper, Tax } from "@erp/core/api";
+import {
+  ISequelizeDomainMapper,
+  MapperParamsType,
+  SequelizeDomainMapper,
+  Tax,
+} from "@erp/core/api";
+import { CustomerInvoiceItem, ItemTax } from "@erp/customer-invoices/api/domain";
 import {
   ValidationErrorCollection,
   ValidationErrorDetail,
   extractOrPushError,
 } from "@repo/rdx-ddd";
 import { Result } from "@repo/rdx-utils";
-import { ItemTax } from "../../../domain";
 import {
-  CustomerInvoiceItemCreationAttributes,
+  CustomerInvoiceItemTaxCreationAttributes,
   CustomerInvoiceItemTaxModel,
 } from "../../sequelize";
 
-export class ItemTaxesDomainMapper extends SequelizeDomainMapper<
-  CustomerInvoiceItemTaxModel,
-  CustomerInvoiceItemCreationAttributes,
-  ItemTax
-> {
+export interface IItemTaxesDomainMapper
+  extends ISequelizeDomainMapper<
+    CustomerInvoiceItemTaxModel,
+    CustomerInvoiceItemTaxCreationAttributes,
+    ItemTax
+  > {}
+
+export class ItemTaxesDomainMapper
+  extends SequelizeDomainMapper<
+    CustomerInvoiceItemTaxModel,
+    CustomerInvoiceItemTaxCreationAttributes,
+    ItemTax
+  >
+  implements IItemTaxesDomainMapper
+{
   private _taxCatalog!: JsonTaxCatalogProvider;
 
   constructor(params: MapperParamsType) {
@@ -60,10 +75,29 @@ export class ItemTaxesDomainMapper extends SequelizeDomainMapper<
     return createResult;
   }
 
-  /*public mapToPersistence(
+  public mapToPersistence(
     source: ItemTax,
     params?: MapperParamsType
-  ): CustomerInvoiceItemCreationAttributes {
-    throw new Error("not implemented");
-  }*/
+  ): Result<CustomerInvoiceItemTaxCreationAttributes, Error> {
+    const { errors, parent } = params as {
+      parent: CustomerInvoiceItem;
+      errors: ValidationErrorDetail[];
+    };
+
+    const taxableAmount = parent.getTaxableAmount();
+    const taxAmount = source.getTaxAmount(taxableAmount);
+
+    return Result.ok({
+      tax_id: source.id.toPrimitive(),
+      item_id: parent.id.toPrimitive(),
+
+      tax_code: source.tax.code,
+
+      taxable_amount_value: taxableAmount.value,
+      taxable_amount_scale: taxableAmount.scale,
+
+      taxes_amount_value: taxAmount.value,
+      taxes_amount_scale: taxAmount.scale,
+    });
+  }
 }
diff --git a/modules/customer-invoices/src/api/infrastructure/sequelize/models/customer-invoice.model.ts b/modules/customer-invoices/src/api/infrastructure/sequelize/models/customer-invoice.model.ts
index 32e49bbb..cf3ba4f6 100644
--- a/modules/customer-invoices/src/api/infrastructure/sequelize/models/customer-invoice.model.ts
+++ b/modules/customer-invoices/src/api/infrastructure/sequelize/models/customer-invoice.model.ts
@@ -40,6 +40,7 @@ export class CustomerInvoiceModel extends Model<
   declare operation_date: string;
   declare language_code: string;
   declare currency_code: string;
+  //declare xxxxxx
 
   declare notes: string;
 
diff --git a/modules/doc-numbering/package.json b/modules/doc-numbering/package.json
new file mode 100644
index 00000000..2be280e0
--- /dev/null
+++ b/modules/doc-numbering/package.json
@@ -0,0 +1,23 @@
+{
+  "name": "@erp/doc-numbering",
+  "version": "0.0.1",
+  "main": "src/index.ts",
+  "types": "src/index.ts",
+  "exports": {
+    "./api": "./src/api/index.ts"
+  },
+  "peerDependencies": {
+    "sequelize": "^6.37.5",
+    "express": "^4.18.2",
+    "zod": "^4.1.11"
+  },
+  "devDependencies": { "@types/express": "^4.17.21" },
+  "dependencies": {
+    "@erp/auth": "workspace:*",
+    "@erp/core": "workspace:*",
+    "@repo/rdx-ddd": "workspace:*",
+    "@repo/rdx-criteria": "workspace:*",
+    "@repo/rdx-utils": "workspace:*",
+    "@repo/rdx-logger": "workspace:*"
+  }
+}
diff --git a/modules/doc-numbering/src/api/domain/aggregates/doc-number.ts b/modules/doc-numbering/src/api/domain/aggregates/doc-number.ts
new file mode 100644
index 00000000..e83dd12b
--- /dev/null
+++ b/modules/doc-numbering/src/api/domain/aggregates/doc-number.ts
@@ -0,0 +1,43 @@
+import { AggregateRoot, UniqueID, UtcDate } from "@repo/rdx-ddd";
+import { Result } from "@repo/rdx-utils";
+import { DocType } from "../value-objects";
+
+export interface DocNumberProps {
+  docType: DocType; // INVOICE, QUOTATION, DELIVERY_NOTE, PAYMENT...
+  series: string; // opcional: "2025", "Sucursal-01"
+  currentValue: number;
+  formatPattern: string; // ej: "{year}/{number:000000}"
+  lastAssignedAt: UtcDate;
+}
+
+export class DocNumber extends AggregateRoot<DocNumberProps> {
+  static create(props: DocNumberProps, id?: UniqueID): Result<DocNumber, Error> {
+    const docNumber = new DocNumber(props, id);
+
+    // Reglas de negocio / validaciones
+    // ...
+    // ...
+
+    // 🔹 Disparar evento de dominio "CustomerAuthenticatedEvent"
+    //const { contact } = props;
+    //user.addDomainEvent(new CustomerAuthenticatedEvent(id, contact.toString()));
+
+    return Result.ok(docNumber);
+  }
+
+  public get docType(): DocType {
+    return this.props.docType;
+  }
+
+  public get series(): string {
+    return this.props.series;
+  }
+
+  public get currentValue(): number {
+    return this.props.currentValue;
+  }
+
+  public get formatPattern(): string {
+    return this.props.formatPattern;
+  }
+}
diff --git a/modules/doc-numbering/src/api/domain/aggregates/index.ts b/modules/doc-numbering/src/api/domain/aggregates/index.ts
new file mode 100644
index 00000000..d32cbec2
--- /dev/null
+++ b/modules/doc-numbering/src/api/domain/aggregates/index.ts
@@ -0,0 +1 @@
+export * from "./doc-number";
diff --git a/modules/doc-numbering/src/api/domain/entities/index.ts b/modules/doc-numbering/src/api/domain/entities/index.ts
new file mode 100644
index 00000000..e69de29b
diff --git a/modules/doc-numbering/src/api/domain/index.ts b/modules/doc-numbering/src/api/domain/index.ts
new file mode 100644
index 00000000..2c5c423d
--- /dev/null
+++ b/modules/doc-numbering/src/api/domain/index.ts
@@ -0,0 +1,5 @@
+export * from "./aggregates";
+export * from "./entities";
+export * from "./repositories";
+export * from "./services";
+export * from "./value-objects";
diff --git a/modules/doc-numbering/src/api/domain/repositories/doc-number-repository.interface.ts b/modules/doc-numbering/src/api/domain/repositories/doc-number-repository.interface.ts
new file mode 100644
index 00000000..8c68841d
--- /dev/null
+++ b/modules/doc-numbering/src/api/domain/repositories/doc-number-repository.interface.ts
@@ -0,0 +1,12 @@
+import { UniqueID } from "@repo/rdx-ddd";
+import { Result } from "@repo/rdx-utils";
+import { DocNumber } from "../aggregates/doc-number";
+
+export interface IDocNumberingRepository {
+  getByReferenceInCompany(
+    companyId: UniqueID,
+    reference: string,
+    transaction?: any
+  ): Promise<Result<DocNumber, Error>>;
+  save(reference: string, transaction?: any): Promise<Result<DocNumber, Error>>;
+}
diff --git a/modules/doc-numbering/src/api/domain/repositories/index.ts b/modules/doc-numbering/src/api/domain/repositories/index.ts
new file mode 100644
index 00000000..b9705864
--- /dev/null
+++ b/modules/doc-numbering/src/api/domain/repositories/index.ts
@@ -0,0 +1 @@
+export * from "./doc-number-repository.interface";
diff --git a/modules/doc-numbering/src/api/domain/value-objects/doc-type.ts b/modules/doc-numbering/src/api/domain/value-objects/doc-type.ts
new file mode 100644
index 00000000..2e17b65b
--- /dev/null
+++ b/modules/doc-numbering/src/api/domain/value-objects/doc-type.ts
@@ -0,0 +1,136 @@
+import { ValueObject, translateZodValidationError } from "@repo/rdx-ddd";
+import { Result } from "@repo/rdx-utils";
+import { z } from "zod/v4";
+
+// 🔹 Conjunto canónico de tipos admitidos en todo el ERP
+export const DOCUMENT_TYPE_CODES = [
+  "INVOICE",
+  "QUOTATION",
+  "DELIVERY_NOTE",
+  "PAYMENT",
+  "CREDIT_NOTE",
+  "RECEIPT",
+  "PURCHASE_ORDER",
+] as const;
+
+export type DocTypeCode = (typeof DOCUMENT_TYPE_CODES)[number];
+
+// 🔹 Alias comunes (entrada libre) → código canónico
+const ALIASES: Record<string, DocTypeCode> = {
+  // facturas
+  INVOICE: "INVOICE",
+  FACTURA: "INVOICE",
+  "FACTURA-RECTIFICATIVA": "CREDIT_NOTE",
+  FACTURA_RECTIFICATIVA: "CREDIT_NOTE",
+  "CREDIT-NOTE": "CREDIT_NOTE",
+  CREDIT_NOTE: "CREDIT_NOTE",
+  ABONO: "CREDIT_NOTE",
+
+  // presupuestos
+  QUOTATION: "QUOTATION",
+  QUOTE: "QUOTATION",
+  PRESUPUESTO: "QUOTATION",
+
+  // albaranes
+  "DELIVERY-NOTE": "DELIVERY_NOTE",
+  DELIVERY_NOTE: "DELIVERY_NOTE",
+  ALBARAN: "DELIVERY_NOTE",
+  ALBARÁN: "DELIVERY_NOTE",
+
+  // pagos / cobros
+  PAYMENT: "PAYMENT",
+  PAGO: "PAYMENT",
+  RECEIPT: "RECEIPT",
+  RECIBO: "RECEIPT",
+
+  // pedidos
+  "PURCHASE-ORDER": "PURCHASE_ORDER",
+  PURCHASE_ORDER: "PURCHASE_ORDER",
+  "ORDEN-DE-COMPRA": "PURCHASE_ORDER",
+  ORDEN_DE_COMPRA: "PURCHASE_ORDER",
+};
+
+// 🔹 Normaliza texto a forma comparable: mayúsculas, sin acentos, separadores como ""
+function normalizeToken(input: string): string {
+  return (
+    input
+      .trim()
+      .toUpperCase()
+      // eliminar diacríticos (tildes)
+      .normalize("NFD")
+      .replace(/\p{Diacritic}/gu, "")
+      // espacios/guiones → guion bajo
+      .replace(/[\s-]+/g, "")
+  );
+}
+
+interface DocTypeProps {
+  value: DocTypeCode;
+}
+
+export class DocType extends ValueObject<DocTypeProps> {
+  // Validación de código canónico con zod
+  protected static validateCanonical(value: string) {
+    const schema = z.enum(DOCUMENT_TYPE_CODES);
+    return schema.safeParse(value);
+  }
+
+  // Intenta mapear la entrada libre a un código canónico
+  protected static canonicalize(input: string): Result<DocTypeCode, Error> {
+    const token = normalizeToken(input);
+    const fromAlias = ALIASES[token];
+    const candidate = (fromAlias ?? token) as string;
+
+    const parsed = DocType.validateCanonical(candidate);
+    if (!parsed.success) {
+      return Result.fail(translateZodValidationError("DocType creation failed", parsed.error));
+    }
+    return Result.ok(parsed.data);
+  }
+
+  /**
+   * Factoría desde entrada libre (admite alias).
+   * Devuelve Result con el VO o el error de validación.
+   */
+  static create(input: string) {
+    const canon = DocType.canonicalize(input);
+    if (canon.isFailure) {
+      return Result.fail(canon.error);
+    }
+    return Result.ok(new DocType({ value: canon.data }));
+  }
+
+  /**
+   * Factoría directa para código canónico ya validado.
+   * Útil en mappers desde persistencia.
+   */
+  static from(code: DocTypeCode): DocType {
+    return new DocType({ value: code });
+  }
+
+  /**
+   * Lista de tipos canónicos soportados (para UI/validadores externos).
+   */
+  static list(): readonly DocTypeCode[] {
+    return DOCUMENT_TYPE_CODES;
+  }
+
+  /**
+   * ¿Pertenece a alguno de los tipos indicados?
+   */
+  isOneOf(...types: DocTypeCode[]): boolean {
+    return types.includes(this.props.value);
+  }
+
+  getProps(): DocTypeCode {
+    return this.props.value;
+  }
+
+  toPrimitive(): DocTypeCode {
+    return this.getProps();
+  }
+
+  toString(): string {
+    return this.getProps();
+  }
+}
diff --git a/modules/doc-numbering/src/api/domain/value-objects/index.ts b/modules/doc-numbering/src/api/domain/value-objects/index.ts
new file mode 100644
index 00000000..b82a7101
--- /dev/null
+++ b/modules/doc-numbering/src/api/domain/value-objects/index.ts
@@ -0,0 +1 @@
+export * from "./doc-type";
diff --git a/modules/doc-numbering/src/api/index.ts b/modules/doc-numbering/src/api/index.ts
new file mode 100644
index 00000000..7ef6d69b
--- /dev/null
+++ b/modules/doc-numbering/src/api/index.ts
@@ -0,0 +1,29 @@
+import { IModuleServer, ModuleParams } from "@erp/core/api";
+import { models } from "./infrastructure";
+
+export * from "./infrastructure/sequelize";
+
+export const docNumberingAPIModule: IModuleServer = {
+  name: "customers",
+  version: "1.0.0",
+  dependencies: [],
+
+  async init(params: ModuleParams) {
+    const { logger } = params;
+    logger.info("🚀 Document Numbering module initialized", { label: this.name });
+  },
+  async registerDependencies(params) {
+    const { logger } = params;
+    logger.info("🚀 Document Numbering  module dependencies registered", {
+      label: this.name,
+    });
+    return {
+      models,
+      services: {
+        /*...*/
+      },
+    };
+  },
+};
+
+export default docNumberingAPIModule;
diff --git a/modules/doc-numbering/src/api/infrastructure/indes.ts b/modules/doc-numbering/src/api/infrastructure/indes.ts
new file mode 100644
index 00000000..e69de29b
diff --git a/modules/doc-numbering/src/api/infrastructure/index.ts b/modules/doc-numbering/src/api/infrastructure/index.ts
new file mode 100644
index 00000000..2af2dbff
--- /dev/null
+++ b/modules/doc-numbering/src/api/infrastructure/index.ts
@@ -0,0 +1 @@
+export * from "";
diff --git a/modules/doc-numbering/src/api/infrastructure/sequelize/index.ts b/modules/doc-numbering/src/api/infrastructure/sequelize/index.ts
new file mode 100644
index 00000000..1b51346d
--- /dev/null
+++ b/modules/doc-numbering/src/api/infrastructure/sequelize/index.ts
@@ -0,0 +1,2 @@
+export * from "./models";
+export * from "./repositories";
diff --git a/modules/doc-numbering/src/api/infrastructure/sequelize/models/doc-number.ts b/modules/doc-numbering/src/api/infrastructure/sequelize/models/doc-number.ts
new file mode 100644
index 00000000..a22b9d63
--- /dev/null
+++ b/modules/doc-numbering/src/api/infrastructure/sequelize/models/doc-number.ts
@@ -0,0 +1,74 @@
+import { DataTypes, InferAttributes, InferCreationAttributes, Model, Sequelize } from "sequelize";
+
+export type DocNumberCreationAttributes = InferCreationAttributes<DocNumberModel, {}> & {};
+
+export class DocNumberModel extends Model<
+  InferAttributes<DocNumberModel>,
+  InferCreationAttributes<DocNumberModel>
+> {
+  declare id: string; // UUID
+  declare docType: string; // ej. "INVOICE"
+  declare series: string | null; // ej. "2025", "Sucursal-01"
+  declare currentValue: number; // último número asignado
+  declare formatPattern: string; // ej. "{series}/{number:000000}"
+
+  static associate(database: Sequelize) {}
+
+  static hooks(database: Sequelize) {}
+}
+
+export default (database: Sequelize) => {
+  DocNumberModel.init(
+    {
+      id: {
+        type: DataTypes.UUID,
+        primaryKey: true,
+      },
+      docType: {
+        type: DataTypes.STRING(),
+        allowNull: false,
+      },
+      series: {
+        type: DataTypes.STRING(),
+        allowNull: true,
+        defaultValue: null,
+      },
+      currentValue: {
+        type: DataTypes.INTEGER.UNSIGNED,
+        allowNull: false,
+        defaultValue: 0,
+      },
+      formatPattern: {
+        type: DataTypes.STRING(),
+        allowNull: false,
+        defaultValue: "{series}/{number:000000}",
+      },
+    },
+    {
+      sequelize: database,
+      tableName: "doc-numbers",
+
+      underscored: true,
+      paranoid: false, // no softs deletes
+      timestamps: true,
+
+      createdAt: "created_at",
+      updatedAt: "updated_at",
+      deletedAt: "deleted_at",
+
+      indexes: [
+        {
+          unique: true,
+          fields: ["docType", "series"],
+        },
+      ],
+
+      whereMergeStrategy: "and", // <- cómo tratar el merge de un scope
+
+      defaultScope: {},
+
+      scopes: {},
+    }
+  );
+  return DocNumberModel;
+};
diff --git a/modules/doc-numbering/src/api/infrastructure/sequelize/models/index.ts b/modules/doc-numbering/src/api/infrastructure/sequelize/models/index.ts
new file mode 100644
index 00000000..d32cbec2
--- /dev/null
+++ b/modules/doc-numbering/src/api/infrastructure/sequelize/models/index.ts
@@ -0,0 +1 @@
+export * from "./doc-number";
diff --git a/modules/doc-numbering/src/api/infrastructure/sequelize/repositories/doc-number.repository.ts b/modules/doc-numbering/src/api/infrastructure/sequelize/repositories/doc-number.repository.ts
new file mode 100644
index 00000000..9e00c244
--- /dev/null
+++ b/modules/doc-numbering/src/api/infrastructure/sequelize/repositories/doc-number.repository.ts
@@ -0,0 +1,41 @@
+import { EntityNotFoundError, SequelizeRepository, translateSequelizeError } from "@erp/core/api";
+
+import { UniqueID } from "@repo/rdx-ddd";
+import { Result } from "@repo/rdx-utils";
+import { Transaction } from "sequelize";
+import { DocNumber, IDocNumberingRepository } from "../../../domain";
+import { DocNumberModel } from "../models";
+
+export class DocNumberRepository
+  extends SequelizeRepository<DocNumber>
+  implements IDocNumberingRepository
+{
+  async getByReferenceInCompany(
+    companyId: UniqueID,
+    reference: string,
+    transaction?: any
+  ): Promise<Result<DocNumber, Error>> {
+    try {
+      const mapper: IDocNumberDomainMapper = this._registry.getDomainMapper({
+        resource: "doc-number",
+      });
+
+      const row = await DocNumberModel.findOne({
+        where: { reference, company_id: companyId.toString() },
+        transaction,
+      });
+
+      if (!row) {
+        return Result.fail(new EntityNotFoundError("Customer", "id", id.toString()));
+      }
+
+      const customer = mapper.mapToDomain(row);
+      return customer;
+    } catch (error: any) {
+      return Result.fail(translateSequelizeError(error));
+    }
+  }
+  save(reference: string, transaction?: Transaction): Promise<Result<DocNumber, Error>> {
+    throw new Error("Method not implemented.");
+  }
+}
diff --git a/modules/doc-numbering/src/api/infrastructure/sequelize/repositories/index.ts b/modules/doc-numbering/src/api/infrastructure/sequelize/repositories/index.ts
new file mode 100644
index 00000000..e69de29b
diff --git a/modules/doc-numbering/tsconfig.json b/modules/doc-numbering/tsconfig.json
new file mode 100644
index 00000000..b4a95fde
--- /dev/null
+++ b/modules/doc-numbering/tsconfig.json
@@ -0,0 +1,33 @@
+{
+  "extends": "../../tsconfig.json",
+  "compilerOptions": {
+    "baseUrl": ".",
+    "paths": {
+      "@erp/customer-invoices/*": ["./src/*"]
+    },
+
+    "tsBuildInfoFile": "./node_modules/.tmp/tsconfig.app.tsbuildinfo",
+    "target": "ES2022",
+    "useDefineForClassFields": true,
+    "lib": ["ES2022", "DOM", "DOM.Iterable"],
+    "module": "ESNext",
+    "skipLibCheck": true,
+
+    /* Bundler mode */
+    "moduleResolution": "bundler",
+    "allowImportingTsExtensions": true,
+    "isolatedModules": true,
+    "moduleDetection": "force",
+    "noEmit": true,
+    "jsx": "react-jsx",
+
+    /* Linting */
+    "strict": true,
+    "noUnusedLocals": true,
+    "noUnusedParameters": true,
+    "noFallthroughCasesInSwitch": true,
+    "noUncheckedSideEffectImports": true
+  },
+  "include": ["src"],
+  "exclude": ["node_modules"]
+}
diff --git a/pnpm-lock.yaml b/pnpm-lock.yaml
index bf46d81c..509a2335 100644
--- a/pnpm-lock.yaml
+++ b/pnpm-lock.yaml
@@ -344,8 +344,8 @@ importers:
         specifier: ^6.37.5
         version: 6.37.7(mysql2@3.14.1)
       zod:
-        specifier: ^4.1.11
-        version: 4.1.11
+        specifier: ^3.25.67
+        version: 3.25.67
     devDependencies:
       '@biomejs/biome':
         specifier: 1.9.4
@@ -663,6 +663,40 @@ importers:
         specifier: ^3.2.4
         version: 3.2.4(@types/debug@4.1.12)(@types/node@24.0.3)(jiti@2.4.2)(less@4.3.0)(lightningcss@1.30.1)(sass@1.89.0)(stylus@0.62.0)(terser@5.40.0)(tsx@4.19.4)
 
+  modules/document-numbering:
+    dependencies:
+      '@erp/auth':
+        specifier: workspace:*
+        version: link:../auth
+      '@erp/core':
+        specifier: workspace:*
+        version: link:../core
+      '@repo/rdx-criteria':
+        specifier: workspace:*
+        version: link:../../packages/rdx-criteria
+      '@repo/rdx-ddd':
+        specifier: workspace:*
+        version: link:../../packages/rdx-ddd
+      '@repo/rdx-logger':
+        specifier: workspace:*
+        version: link:../../packages/rdx-logger
+      '@repo/rdx-utils':
+        specifier: workspace:*
+        version: link:../../packages/rdx-utils
+      express:
+        specifier: ^4.18.2
+        version: 4.21.2
+      sequelize:
+        specifier: ^6.37.5
+        version: 6.37.7(mysql2@3.14.1)
+      zod:
+        specifier: ^4.1.11
+        version: 4.1.11
+    devDependencies:
+      '@types/express':
+        specifier: ^4.17.21
+        version: 4.17.23
+
   modules/verifactu:
     dependencies:
       '@erp/auth':