diff --git a/tests/Feature/Export/ProfitAndLossReportTest.php b/tests/Feature/Export/ProfitAndLossReportTest.php
new file mode 100644
index 000000000000..2cd0c7755046
--- /dev/null
+++ b/tests/Feature/Export/ProfitAndLossReportTest.php
@@ -0,0 +1,54 @@
+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2021. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://opensource.org/licenses/AAL
+ */
+namespace Tests\Feature\Export;
+
+use App\Models\Invoice;
+use App\Utils\Traits\MakesHash;
+use Illuminate\Routing\Middleware\ThrottleRequests;
+use Illuminate\Support\Facades\Storage;
+use League\Csv\Writer;
+use Tests\MockAccountData;
+use Tests\TestCase;
+
+/**
+ * @test
+ */
+class ProfitAndLossReportTest extends TestCase
+{
+    use MakesHash;
+    use MockAccountData;
+
+    public function setUp() :void
+    {
+        parent::setUp();
+
+        $this->withoutMiddleware(
+            ThrottleRequests::class
+        );
+
+        $this->makeTestData();
+
+        $this->withoutExceptionHandling();
+    }
+
+    private function buildReportData()
+    {
+        $company = Company::factory()->create([
+                'account_id' => $this->account->id,
+            ]);
+
+    }
+
+    public function testExportCsv()
+    {
+
+    }
+}