diff --git a/app/Repositories/Import/Quickbooks/Contracts/RepositoryInterface.php b/app/Repositories/Import/Quickbooks/Contracts/RepositoryInterface.php
new file mode 100644
index 000000000000..9bd07f7e01f2
--- /dev/null
+++ b/app/Repositories/Import/Quickbooks/Contracts/RepositoryInterface.php
@@ -0,0 +1,12 @@
+<?php
+
+namespace App\Repositories\Import\Quickbooks\Contracts;
+
+use Illuminate\Support\Collection;
+
+interface RepositoryInterface {
+
+   function get(int $max = 100): Collection;
+   function all(): Collection;
+   function count(): int;
+}
\ No newline at end of file
diff --git a/app/Repositories/Import/Quickbooks/CustomerRepository.php b/app/Repositories/Import/Quickbooks/CustomerRepository.php
new file mode 100644
index 000000000000..dae974bf6411
--- /dev/null
+++ b/app/Repositories/Import/Quickbooks/CustomerRepository.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace App\Repositories\Import\QuickBooks;
+
+use App\Repositories\Import\Quickbooks\Repository;
+use App\Repositories\Import\Quickbooks\Contracts\RepositoryInterface;
+
+class CustomerRepository extends Repository implements RepositoryInterface
+{
+    protected string $entity = "Customer";
+}
diff --git a/app/Repositories/Import/Quickbooks/Repository.php b/app/Repositories/Import/Quickbooks/Repository.php
new file mode 100644
index 000000000000..f5001ba3a588
--- /dev/null
+++ b/app/Repositories/Import/Quickbooks/Repository.php
@@ -0,0 +1,38 @@
+<?php
+
+namespace App\Repositories\Import\QuickBooks;
+
+use Illuminate\Support\Collection;
+use App\Repositories\Import\Quickbooks\Contracts\RepositoryInterface;
+use App\Services\Import\Quickbooks\Contracts\SdkInterface as QuickbooksInterface;
+use App\Repositories\Import\Quickbooks\Transformers\Transformer as QuickbooksTransformer;
+
+abstract class Repository implements RepositoryInterface
+{
+    
+    protected string $entity;
+    protected QuickbooksInterface $db;
+    protected QuickbooksTransformer $transfomer;
+
+    public function __construct(QuickbooksInterface $db, QuickbooksTransformer $transfomer)
+    {
+        $this->db= $db;
+        $this->transformer = $transfomer;
+    }
+
+    public function count() : int {
+        return $this->db->totalRecords($this->entity);
+    }
+
+    public function all() : Collection
+    {
+        return $this->get($this->count());
+    }
+
+    public function get(int $max = 100): Collection
+    {
+        return $this->transformer->transform($this->db->fetchRecords($this->entity, $max), $this->entity);
+    }
+
+    
+}
\ No newline at end of file