diff --git a/app/Http/Controllers/PaymentController.php b/app/Http/Controllers/PaymentController.php
new file mode 100644
index 000000000000..4097d1e3e3d1
--- /dev/null
+++ b/app/Http/Controllers/PaymentController.php
@@ -0,0 +1,230 @@
+<?php
+
+namespace App\Http\Controllers;
+
+
+use App\Http\Requests\Payment\ActionPaymentRequest;
+use App\Http\Requests\Payment\CreatePaymentRequest;
+use App\Http\Requests\Payment\DestroyPaymentRequest;
+use App\Http\Requests\Payment\EditPaymentRequest;
+use App\Http\Requests\Payment\ShowPaymentRequest;
+use App\Http\Requests\Payment\StorePaymentRequest;
+use App\Http\Requests\Payment\UpdatePaymentRequest;
+use App\Jobs\Entity\ActionEntity;
+use App\Models\Payment;
+use App\Repositories\BaseRepository;
+use App\Utils\Traits\MakesHash;
+use Illuminate\Http\Request;
+
+/**
+ * Class PaymentController
+ * @package App\Http\Controllers\PaymentController
+ */
+
+class PaymentController extends BaseController
+{
+
+    use MakesHash;
+
+    protected $entity_type = Payment::class;
+
+    protected $entity_transformer = Paymentransformer::class;
+
+    /**
+     * @var PaymentRepository
+     */
+    protected $payment_repo;
+
+    protected $base_repo;
+
+    /**
+     * PaymentController constructor.
+     *
+     * @param      \App\Repositories\PaymentRepository  $payment_repo  The invoice repo
+     */
+    public function __construct(PaymentRepository $payment_repo)
+    {
+
+        parent::__construct();
+
+        $this->payment_repo = $payment_repo;
+
+    }
+
+    /**
+     * Show the list of Invoices
+     *
+     * @param      \App\Filters\PaymentFilters  $filters  The filters
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function index(PaymentFilters $filters)
+    {
+        
+        $payments = Invoice::filter($filters);
+      
+        return $this->listResponse($payments);
+
+    }
+
+    /**
+     * Show the form for creating a new resource.
+     *
+     * @param      \App\Http\Requests\Payment\CreatePaymentRequest  $request  The request
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function create(CreatePaymentRequest $request)
+    {
+
+        $payment = PaymentFactory::create(auth()->user()->company()->id, auth()->user()->id);
+
+        return $this->itemResponse($payment);
+
+    }
+
+
+    /**
+     * Store a newly created resource in storage.
+     *
+     * @param      \App\Http\Requests\Payment\StorePaymentRequest  $request  The request
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function store(StorePaymentRequest $request)
+    {
+        
+        $payment = $this->payment_repo->save($request, PaymentFactory::create(auth()->user()->company()->id, auth()->user()->id));
+
+        return $this->itemResponse($payment);
+
+    }
+
+    /**
+     * Display the specified resource.
+     *
+     * @param      \App\Http\Requests\Payment\ShowPaymentRequest  $request  The request
+     * @param      \App\Models\Invoice                            $payment  The invoice
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function show(ShowPaymentRequest $request, Invoice $payment)
+    {
+
+        return $this->itemResponse($payment);
+
+    }
+
+    /**
+     * Show the form for editing the specified resource.
+     *
+     * @param      \App\Http\Requests\Payment\EditPaymentRequest  $request  The request
+     * @param      \App\Models\Invoice                            $payment  The invoice
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function edit(EditPaymentRequest $request, Invoice $payment)
+    {
+
+        return $this->itemResponse($payment);
+
+    }
+    
+    /**
+     * Update the specified resource in storage.
+     *
+     * @param      \App\Http\Requests\Payment\UpdatePaymentRequest  $request  The request
+     * @param      \App\Models\Invoice                              $payment  The invoice
+     *
+     * @return \Illuminate\Http\Response
+     */
+    public function update(UpdatePaymentRequest $request, Invoice $payment)
+    {
+
+        $payment = $this->payment_repo->save(request(), $payment);
+
+        return $this->itemResponse($payment);
+
+    }
+
+    /**
+     * Remove the specified resource from storage.
+     *
+     * @param      \App\Http\Requests\Payment\DestroyPaymentRequest  $request  
+     * @param      \App\Models\Invoice                               $payment  
+     *
+     * @return     \Illuminate\Http\Response
+     */
+    public function destroy(DestroyPaymentRequest $request, Invoice $payment)
+    {
+
+        $payment->delete();
+
+        return response()->json([], 200);
+
+    }
+
+    /**
+     * Perform bulk actions on the list view
+     * 
+     * @return Collection
+     */
+    public function bulk()
+    {
+
+        $action = request()->input('action');
+        
+        $ids = request()->input('ids');
+
+        $payments = Payment::withTrashed()->find($ids);
+
+        $payments->each(function ($payment, $key) use($action){
+
+            if(auth()->user()->can('edit', $payment))
+                $this->payment_repo->{$action}($payment);
+
+        });
+
+        //todo need to return the updated dataset
+        return $this->listResponse(Payment::withTrashed()->whereIn('id', $ids));
+        
+    }
+
+    public function action(ActionPaymentRequest $request, Invoice $payment, $action)
+    {
+        
+        switch ($action) {
+            case 'clone_to_invoice':
+                $payment = CloneInvoiceFactory::create($payment, auth()->user()->id);
+                return $this->itemResponse($payment);
+                break;
+            case 'clone_to_quote':
+                $quote = CloneInvoiceToQuoteFactory::create($payment, auth()->user()->id);
+                // todo build the quote transformer and return response here 
+                break;
+            case 'history':
+                # code...
+                break;
+            case 'delivery_note':
+                # code...
+                break;
+            case 'mark_paid':
+                # code...
+                break;
+            case 'archive':
+                # code...
+                break;
+            case 'delete':
+                # code...
+                break;
+            case 'email':
+                //dispatch email to queue
+                break;
+
+            default:
+                # code...
+                break;
+        }
+    }
+    
+}