diff --git a/app/DataMapper/EmailTemplateDefaults.php b/app/DataMapper/EmailTemplateDefaults.php
index 1a7fb19ac75a..60c40c819fb3 100644
--- a/app/DataMapper/EmailTemplateDefaults.php
+++ b/app/DataMapper/EmailTemplateDefaults.php
@@ -241,7 +241,7 @@ class EmailTemplateDefaults
     public static function emailStatementTemplate()
     {
 
-        $statement_message = '<p>$client<br><br>'.self::transformText('client_statement_body').'<br><br>$invoices</p>';
+        $statement_message = '<p>$client<br><br>'.self::transformText('client_statement_body').'<br></p>';
 
         return $statement_message;
 
diff --git a/app/Services/Email/EmailDefaults.php b/app/Services/Email/EmailDefaults.php
new file mode 100644
index 000000000000..6faeadccfc31
--- /dev/null
+++ b/app/Services/Email/EmailDefaults.php
@@ -0,0 +1,244 @@
+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2022. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://www.elastic.co/licensing/elastic-license
+ */
+
+namespace App\Services\Email;
+
+use App\DataMapper\EmailTemplateDefaults;
+use App\Models\Account;
+use App\Models\Company;
+use App\Services\Email\EmailObject;
+use App\Utils\Ninja;
+use Illuminate\Mail\Mailables\Address;
+use Illuminate\Support\Facades\App;
+use Illuminate\Support\Facades\Mail;
+use League\CommonMark\CommonMarkConverter;
+use Illuminate\Mail\Attachment;
+
+class EmailDefaults
+{
+    protected $settings;
+
+    private string $template;
+
+    private string $locale;
+
+    public function __construct(protected EmailService $email_service, public EmailObject $email_object){}
+ 
+    public function run()
+    {
+        $this->settings = $this->email_object->settings;
+
+        $this->setLocale()
+             ->setFrom()
+             ->setTemplate()
+             ->setBody()
+             ->setSubject()
+             ->setReplyTo()
+             ->setBcc()
+             ->setAttachments()
+             ->setMetaData()
+             ->setVariables();
+        
+        return $this->email_object;
+
+    }
+
+    private function setMetaData(): self
+    {
+
+        $this->email_object->company_key = $this->email_service->company->company_key;
+
+        $this->email_object->logo = $this->email_service->company->present()->logo();
+
+        $this->email_object->signature = $this->email_object->signature ?: $this->settings->email_signature;
+
+        $this->email_object->whitelabel = $this->email_object->company->account->isPaid() ? true : false;
+ 
+        return $this;
+
+    }
+
+    private function setLocale(): self
+    {
+
+        if($this->email_object->client)
+            $this->locale = $this->email_object->client->locale();
+        elseif($this->email_object->vendor)
+            $this->locale = $this->email_object->vendor->locale();
+        else
+            $this->locale = $this->email_service->company->locale();
+
+        App::setLocale($this->locale);
+        App::forgetInstance('translator');
+        $t = app('translator');
+        $t->replace(Ninja::transformTranslations($this->settings));
+
+        return $this;
+    }
+
+    private function setTemplate(): self
+    {
+        $this->template = $this->email_object->settings->email_style;
+
+         match($this->email_object->settings->email_style){
+            'light' => $this->template = 'email.template.client',
+            'dark' => $this->template = 'email.template.client',
+            'custom' => $this->template = 'email.template.custom',
+            default => $this->template = 'email.template.client',
+         };
+
+         $this->email_object->html_template = $this->template;
+
+        return $this;
+    }
+
+    private function setFrom(): self
+    {
+        if($this->email_object->from)
+            return $this;
+
+        $this->email_object->from = new Address($this->email_service->company->owner()->email, $this->email_service->company->owner()->name());
+
+        return $this;
+
+    }
+
+    //think about where we do the string replace for variables....
+    private function setBody(): self
+    {
+
+        if($this->email_object->body){
+            $this->email_object->body = $this->email_object->body;
+        }
+        elseif(strlen($this->email_object->settings->{$this->email_object->email_template_body}) > 3){
+            $this->email_object->body = $this->email_object->settings->{$this->email_object->email_template_body};
+        }
+        else{
+            $this->email_object->body = EmailTemplateDefaults::getDefaultTemplate($this->email_object->email_template_body, $this->locale);
+        }
+        
+        if($this->template == 'email.template.custom'){
+            $this->email_object->body = (str_replace('$body', $this->email_object->body, $this->email_object->settings->email_style_custom)); 
+        }
+
+        return $this;
+
+    }
+
+    //think about where we do the string replace for variables....
+    private function setSubject(): self
+    {
+
+        if ($this->email_object->subject) //where the user updates the subject from the UI                
+            return $this;
+        elseif(strlen($this->email_object->settings->{$this->email_object->email_template_subject}) > 3)
+            $this->email_object->subject = $this->email_object->settings->{$this->email_object->email_template_subject};
+        else
+            $this->email_object->subject = EmailTemplateDefaults::getDefaultTemplate($this->email_object->email_template_subject, $this->locale);
+
+        return $this;
+
+    }
+
+    public function setVariables(): self
+    {
+
+        $this->email_object->body = strtr($this->email_object->body, $this->email_object->variables);
+        
+        $this->email_object->subject = strtr($this->email_object->subject, $this->email_object->variables);
+
+        if($this->template != 'custom') 
+            $this->email_object->body = $this->parseMarkdownToHtml($this->email_object->body);
+
+        return $this;
+    }
+
+    private function setReplyTo(): self
+    {
+
+        $reply_to_email = str_contains($this->email_object->settings->reply_to_email, "@") ? $this->email_object->settings->reply_to_email : $this->email_service->company->owner()->email;
+
+        $reply_to_name = strlen($this->email_object->settings->reply_to_name) > 3 ? $this->email_object->settings->reply_to_name : $this->email_service->company->owner()->present()->name();
+
+        $this->email_object->reply_to = array_merge($this->email_object->reply_to, [new Address($reply_to_email, $reply_to_name)]);
+
+        return $this;
+    }
+
+    private function setBcc(): self
+    {
+        $bccs = [];
+        $bcc_array = [];
+
+        if (strlen($this->email_object->settings->bcc_email) > 1) {
+
+            if (Ninja::isHosted() && $this->email_service->company->account->isPaid()) {
+                $bccs = array_slice(explode(',', str_replace(' ', '', $this->email_object->settings->bcc_email)), 0, 2);
+            } else {
+                $bccs(explode(',', str_replace(' ', '', $this->email_object->settings->bcc_email)));
+            }
+        }
+
+        foreach($bccs as $bcc)
+        {
+            $bcc_array[] = new Address($bcc);
+        }
+        
+        $this->email_object->bcc = array_merge($this->email_object->bcc, $bcc_array);
+
+        return $this;
+    }
+
+    private function buildCc()
+    {
+        return [
+        
+        ];
+    }
+
+    private function setAttachments(): self
+    {
+        $attachments = [];
+
+        if ($this->email_object->settings->document_email_attachment && $this->email_service->company->account->hasFeature(Account::FEATURE_DOCUMENTS)) {
+
+            foreach ($this->email_service->company->documents as $document) {
+
+                $attachments[] = ['file' => base64_encode($document->getFile()), 'name' => $document->name];
+                
+            }
+
+        }
+
+        $this->email_object->attachments = array_merge($this->email_object->attachments, $attachments);
+
+        return $this;
+
+    }
+
+    private function setHeaders(): self
+    {
+        if($this->email_object->invitation_key)
+            $this->email_object->headers = array_merge($this->email_object->headers, ['x-invitation-key' => $this->email_object->invitation_key]);
+
+        return $this;
+    }
+
+    public function parseMarkdownToHtml(string $markdown): ?string
+    {
+        $converter = new CommonMarkConverter([
+            'allow_unsafe_links' => false,
+        ]);
+
+        return $converter->convert($markdown);
+    }
+
+}
\ No newline at end of file
diff --git a/app/Services/Email/EmailMailable.php b/app/Services/Email/EmailMailable.php
new file mode 100644
index 000000000000..9dc0e38d5295
--- /dev/null
+++ b/app/Services/Email/EmailMailable.php
@@ -0,0 +1,109 @@
+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2022. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://www.elastic.co/licensing/elastic-license
+ */
+
+namespace App\Services\Email;
+
+use App\Services\Email\EmailObject;
+use Illuminate\Bus\Queueable;
+use Illuminate\Contracts\Queue\ShouldQueue;
+use Illuminate\Mail\Attachment;
+use Illuminate\Mail\Mailable;
+use Illuminate\Mail\Mailables\Content;
+use Illuminate\Mail\Mailables\Envelope;
+use Illuminate\Queue\SerializesModels;
+use Illuminate\Mail\Mailables\Headers;
+
+class EmailMailable extends Mailable
+{
+
+    /**
+     * Create a new message instance.
+     *
+     * @return void
+     */
+    public function __construct(public EmailObject $email_object){}
+
+    /**
+     * Get the message envelope.
+     *
+     * @return \Illuminate\Mail\Mailables\Envelope
+     */
+    public function envelope()
+    {
+        return new Envelope(
+            subject: $this->email_object->subject,
+            tags: [$this->email_object->company_key],
+            replyTo: $this->email_object->reply_to,
+            from: $this->email_object->from,
+            to: $this->email_object->to,
+            bcc: $this->email_object->bcc
+        );
+    }
+
+    /**
+     * Get the message content definition.
+     *
+     * @return \Illuminate\Mail\Mailables\Content
+     */
+    public function content()
+    {
+        return new Content(
+            view: $this->email_object->template,
+            text: $this->email_object->text_template,
+            with: [
+                'text_body' => strip_tags($this->email_object->body),
+                'body' => $this->email_object->body,
+                'settings' => $this->email_object->settings,
+                'whitelabel' => $this->email_object->whitelabel,
+                'logo' => $this->email_object->logo,
+                'signature' => $this->email_object->signature,
+                'company' => $this->email_object->company,
+                'greeting' => ''
+            ]
+        );
+    }
+
+    /**
+     * Get the attachments for the message.
+     *
+     * @return array
+     */
+    public function attachments()
+    {
+
+        $attachments  = [];
+
+        foreach($this->email_object->attachments as $file)
+        {
+            $attachments[] = Attachment::fromData(fn () => base64_decode($file['file']), $file['name']);
+        }
+
+        return $attachments;
+        
+    }
+ 
+    /**
+     * Get the message headers.
+     *
+     * @return \Illuminate\Mail\Mailables\Headers
+     */
+    public function headers()
+    {
+
+        return new Headers(
+            messageId: null,
+            references: [],
+            text: $this->email_object->headers,
+        );
+
+    }
+
+}
diff --git a/app/Services/Email/EmailMailer.php b/app/Services/Email/EmailMailer.php
new file mode 100644
index 000000000000..f6e4653bfcd8
--- /dev/null
+++ b/app/Services/Email/EmailMailer.php
@@ -0,0 +1,508 @@
+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2022. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://www.elastic.co/licensing/elastic-license
+ */
+
+namespace App\Services\Email;
+
+use App\DataMapper\Analytics\EmailFailure;
+use App\DataMapper\Analytics\EmailSuccess;
+use App\DataMapper\EmailTemplateDefaults;
+use App\Events\Invoice\InvoiceWasEmailedAndFailed;
+use App\Events\Payment\PaymentWasEmailedAndFailed;
+use App\Jobs\Util\SystemLogger;
+use App\Libraries\Google\Google;
+use App\Libraries\MultiDB;
+use App\Models\Account;
+use App\Models\ClientContact;
+use App\Models\Company;
+use App\Models\InvoiceInvitation;
+use App\Models\Payment;
+use App\Models\SystemLog;
+use App\Models\User;
+use App\Services\Email\EmailObject;
+use App\Utils\Ninja;
+use App\Utils\Traits\MakesHash;
+use GuzzleHttp\Exception\ClientException;
+use Illuminate\Bus\Queueable;
+use Illuminate\Contracts\Queue\ShouldQueue;
+use Illuminate\Foundation\Bus\Dispatchable;
+use Illuminate\Mail\Attachment;
+use Illuminate\Mail\Mailable;
+use Illuminate\Mail\Mailables\Address;
+use Illuminate\Mail\Mailer;
+use Illuminate\Queue\InteractsWithQueue;
+use Illuminate\Queue\SerializesModels;
+use Illuminate\Support\Facades\App;
+use Illuminate\Support\Facades\Cache;
+use Illuminate\Support\Facades\Mail;
+use League\CommonMark\CommonMarkConverter;
+use Turbo124\Beacon\Facades\LightLogs;
+
+class EmailMailer implements ShouldQueue
+{
+    use Dispatchable, InteractsWithQueue, Queueable, SerializesModels, MakesHash;
+
+    public $tries = 3; //number of retries
+
+    public $backoff = 30; //seconds to wait until retry
+
+    public $deleteWhenMissingModels = true;
+
+    public $override;
+
+    private $mailer;
+
+    protected $client_postmark_secret = false;
+
+    protected $client_mailgun_secret = false;
+
+    protected $client_mailgun_domain = false;
+
+    public function __construct(public EmailService $email_service, public Mailable $email_mailable){}
+
+    public function handle(): void
+    {
+    	MultiDB::setDb($this->email_service->company->db);
+
+    	//decode all attachments
+    	$this->setMailDriver();
+
+    	$mailer = Mail::mailer($this->mailer);
+
+        if($this->client_postmark_secret){
+            nlog("inside postmark config");
+            nlog($this->client_postmark_secret);
+            $mailer->postmark_config($this->client_postmark_secret);
+        }
+
+        if($this->client_mailgun_secret){
+            $mailer->mailgun_config($this->client_mailgun_secret, $this->client_mailgun_domain);
+        }
+
+
+        //send email
+        try {
+            
+		    nlog("Using mailer => ". $this->mailer. " ". now()->toDateTimeString());
+		    $mailer->send($this->email_mailable);
+
+	        Cache::increment($this->email_service->company->account->key);
+
+	        LightLogs::create(new EmailSuccess($this->email_service->company->company_key))
+	                 ->send();
+
+        } catch (\Exception | \RuntimeException | \Google\Service\Exception $e) {
+            
+            nlog("error failed with {$e->getMessage()}");
+            
+            $this->cleanUpMailers();
+
+            $message = $e->getMessage();
+
+            /**
+             * Post mark buries the proper message in a a guzzle response
+             * this merges a text string with a json object
+             * need to harvest the ->Message property using the following
+             */
+            if($e instanceof ClientException) { //postmark specific failure
+
+                $response = $e->getResponse();
+                $message_body = json_decode($response->getBody()->getContents());
+                
+                if($message_body && property_exists($message_body, 'Message')){
+                    $message = $message_body->Message;
+                    nlog($message);
+                }
+                
+            }
+
+            /* If the is an entity attached to the message send a failure mailer */
+            $this->entityEmailFailed($message);
+
+            /* Don't send postmark failures to Sentry */
+            if(Ninja::isHosted() && (!$e instanceof ClientException)) 
+                app('sentry')->captureException($e);
+
+            $message = null;
+            // $this->email_service = null;
+            // $this->email_mailable = null;
+    
+        }
+
+    }
+
+    /**
+     * Entity notification when an email fails to send
+     * 
+     * @param  string $message
+     * @return void
+     */
+    private function entityEmailFailed($message)
+    {
+
+    	if(!$this->email_service->email_object->entity_id)
+            return;
+
+        switch ($this->email_service->email_object->entity_class) {
+            case Invoice::class:
+            	$invitation = InvoiceInvitation::withTrashed()->find($this->email_service->email_object->entity_id);
+            	if($invitation)
+                	event(new InvoiceWasEmailedAndFailed($invitation, $this->email_service->company, $message, $this->email_service->email_object->reminder_template, Ninja::eventVars(auth()->user() ? auth()->user()->id : null)));
+                break;
+            case Payment::class:
+            	$payment = Payment::withTrashed()->find($this->email_service->email_object->entity_id);
+                if($payment)
+                	event(new PaymentWasEmailedAndFailed($payment, $this->email_service->company, $message, Ninja::eventVars(auth()->user() ? auth()->user()->id : null)));
+                break;
+            default:
+                # code...
+                break;
+        }
+
+        if ($this->email_service->email_object->client_contact instanceof ClientContact) 
+            $this->logMailError($message, $this->email_service->email_object->client_contact);
+
+    }
+
+	private function setMailDriver(): self
+    {
+
+        switch ($this->email_service->email_object->settings->email_sending_method) {
+            case 'default':
+                $this->mailer = config('mail.default');
+                break;
+            case 'gmail':
+                $this->mailer = 'gmail';
+                $this->setGmailMailer();
+                return $this;
+            case 'office365':
+                $this->mailer = 'office365';
+                $this->setOfficeMailer();
+                return $this;
+            case 'client_postmark':
+                $this->mailer = 'postmark';
+                $this->setPostmarkMailer();
+                return $this;
+            case 'client_mailgun':
+                $this->mailer = 'mailgun';
+                $this->setMailgunMailer();
+                return $this;
+
+            default:
+                break;
+        }
+
+        if(Ninja::isSelfHost())
+            $this->setSelfHostMultiMailer();
+
+        return $this;
+
+    }
+
+    /**
+     * Allows configuration of multiple mailers
+     * per company for use by self hosted users
+     */
+    private function setSelfHostMultiMailer(): void
+    {
+
+        if (env($this->email_service->company->id . '_MAIL_HOST')) 
+        {
+
+            config([
+                'mail.mailers.smtp' => [
+                    'transport' => 'smtp',
+                    'host' => env($this->email_service->company->id . '_MAIL_HOST'),
+                    'port' => env($this->email_service->company->id . '_MAIL_PORT'),
+                    'username' => env($this->email_service->company->id . '_MAIL_USERNAME'),
+                    'password' => env($this->email_service->company->id . '_MAIL_PASSWORD'),
+                ],
+            ]);
+
+            if(env($this->email_service->company->id . '_MAIL_FROM_ADDRESS'))
+            {
+            $this->email_mailable
+                 ->from(env($this->email_service->company->id . '_MAIL_FROM_ADDRESS', env('MAIL_FROM_ADDRESS')), env($this->email_service->company->id . '_MAIL_FROM_NAME', env('MAIL_FROM_NAME')));
+            }
+
+        }
+
+    }
+
+
+    /**
+     * Ensure we discard any data that is not required
+     * 
+     * @return void
+     */
+    private function cleanUpMailers(): void
+    {
+        $this->client_postmark_secret = false;
+
+        $this->client_mailgun_secret = false;
+
+        $this->client_mailgun_domain = false;
+
+        //always dump the drivers to prevent reuse 
+        app('mail.manager')->forgetMailers();
+    }
+
+    /** 
+     * Check to ensure no cross account
+     * emails can be sent.
+     * 
+     * @param User $user
+     */
+    private function checkValidSendingUser($user)
+    {
+        /* Always ensure the user is set on the correct account */
+        if($user->account_id != $this->email_service->company->account_id){
+
+            $this->email_service->email_object->settings->email_sending_method = 'default';
+            return $this->setMailDriver();
+        }
+    }
+
+    /**
+     * Resolves the sending user
+     * when configuring the Mailer
+     * on behalf of the client
+     * 
+     * @return User $user
+     */
+    private function resolveSendingUser(): ?User
+    {
+        $sending_user = $this->email_service->email_object->settings->gmail_sending_user_id;
+
+        $user = User::find($this->decodePrimaryKey($sending_user));
+
+        return $user;
+    }
+
+    /**
+     * Configures Mailgun using client supplied secret
+     * as the Mailer
+     */
+    private function setMailgunMailer()
+    {
+        if(strlen($this->email_service->email_object->settings->mailgun_secret) > 2 && strlen($this->email_service->email_object->settings->mailgun_domain) > 2){
+            $this->client_mailgun_secret = $this->email_service->email_object->settings->mailgun_secret;
+            $this->client_mailgun_domain = $this->email_service->email_object->settings->mailgun_domain;
+        }
+        else{
+            $this->email_service->email_object->settings->email_sending_method = 'default';
+            return $this->setMailDriver();
+        }
+
+
+        $user = $this->resolveSendingUser();
+
+            $this->mailable
+             ->from($user->email, $user->name());
+    }
+
+    /**
+     * Configures Postmark using client supplied secret
+     * as the Mailer
+     */
+    private function setPostmarkMailer()
+    {
+        if(strlen($this->email_service->email_object->settings->postmark_secret) > 2){
+            $this->client_postmark_secret = $this->email_service->email_object->settings->postmark_secret;
+        }
+        else{
+            $this->email_service->email_object->settings->email_sending_method = 'default';
+            return $this->setMailDriver();
+        }
+
+        $user = $this->resolveSendingUser();
+
+            $this->mailable
+             ->from($user->email, $user->name());
+    }
+
+    /**
+     * Configures Microsoft via Oauth
+     * as the Mailer
+     */
+    private function setOfficeMailer()
+    {
+        $user = $this->resolveSendingUser();
+        
+        $this->checkValidSendingUser($user);
+        
+        nlog("Sending via {$user->name()}");
+
+        $token = $this->refreshOfficeToken($user);
+
+        if($token)
+        {
+            $user->oauth_user_token = $token;
+            $user->save();
+
+        }
+        else {
+
+            $this->email_service->email_object->settings->email_sending_method = 'default';
+            return $this->setMailDriver();
+        
+        }
+
+        $this->mailable
+             ->from($user->email, $user->name())
+             ->withSymfonyMessage(function ($message) use($token) {
+                $message->getHeaders()->addTextHeader('gmailtoken', $token);     
+             });
+
+        sleep(rand(1,3));
+    }
+
+    /**
+     * Configures GMail via Oauth
+     * as the Mailer
+     */
+    private function setGmailMailer()
+    {
+
+        $user = $this->resolveSendingUser();
+
+        $this->checkValidSendingUser($user);
+        
+        nlog("Sending via {$user->name()}");
+
+        $google = (new Google())->init();
+
+        try{
+
+            if ($google->getClient()->isAccessTokenExpired()) {
+                $google->refreshToken($user);
+                $user = $user->fresh();
+            }
+
+            $google->getClient()->setAccessToken(json_encode($user->oauth_user_token));
+
+            sleep(rand(2,4));
+        }
+        catch(\Exception $e) {
+            $this->logMailError('Gmail Token Invalid', $this->email_service->company->clients()->first());
+            $this->email_service->email_object->settings->email_sending_method = 'default';
+            return $this->setMailDriver();
+        }
+
+        /**
+         * If the user doesn't have a valid token, notify them
+         */
+
+        if(!$user->oauth_user_token) {
+            $this->email_service->company->account->gmailCredentialNotification();
+            $this->email_service->email_object->settings->email_sending_method = 'default';
+            return $this->setMailDriver();
+        }
+
+        /*
+         *  Now that our token is refreshed and valid we can boot the
+         *  mail driver at runtime and also set the token which will persist
+         *  just for this request.
+        */
+
+        $token = $user->oauth_user_token->access_token;
+
+        if(!$token) {
+            $this->email_service->company->account->gmailCredentialNotification();
+            $this->email_service->email_object->settings->email_sending_method = 'default';
+            return $this->setMailDriver();
+        }
+
+        $this->mailable
+             ->from($user->email, $user->name())
+             ->withSymfonyMessage(function ($message) use($token) {
+                $message->getHeaders()->addTextHeader('gmailtoken', $token);     
+             });
+
+    }
+
+    /**
+     * Logs any errors to the SystemLog
+     * 
+     * @param  string $errors
+     * @param  App\Models\User | App\Models\Client $recipient_object
+     * @return void
+     */
+    private function logMailError($errors, $recipient_object) :void
+    {
+
+        (new SystemLogger(
+            $errors,
+            SystemLog::CATEGORY_MAIL,
+            SystemLog::EVENT_MAIL_SEND,
+            SystemLog::TYPE_FAILURE,
+            $recipient_object,
+            $this->email_service->company
+        ))->handle();
+
+        $job_failure = new EmailFailure($this->email_service->company->company_key);
+        $job_failure->string_metric5 = 'failed_email';
+        $job_failure->string_metric6 = substr($errors, 0, 150);
+
+        LightLogs::create($job_failure)
+                 ->send();
+
+        $job_failure = null;
+
+    }
+
+    /**
+     * Attempts to refresh the Microsoft refreshToken
+     * 
+     * @param  App\Models\User
+     * @return string | bool
+     */
+    private function refreshOfficeToken($user)
+    {
+        $expiry = $user->oauth_user_token_expiry ?: now()->subDay();
+
+        if($expiry->lt(now()))
+        {
+            $guzzle = new \GuzzleHttp\Client(); 
+            $url = 'https://login.microsoftonline.com/common/oauth2/v2.0/token'; 
+
+            $token = json_decode($guzzle->post($url, [
+                'form_params' => [
+                    'client_id' => config('ninja.o365.client_id') ,
+                    'client_secret' => config('ninja.o365.client_secret') ,
+                    'scope' => 'email Mail.Send offline_access profile User.Read openid',
+                    'grant_type' => 'refresh_token',
+                    'refresh_token' => $user->oauth_user_refresh_token
+                ],
+            ])->getBody()->getContents());
+            
+            if($token){
+                
+                $user->oauth_user_refresh_token = property_exists($token, 'refresh_token') ? $token->refresh_token : $user->oauth_user_refresh_token;
+                $user->oauth_user_token = $token->access_token;
+                $user->oauth_user_token_expiry = now()->addSeconds($token->expires_in);
+                $user->save();
+
+                return $token->access_token;
+            }
+
+            return false;
+        }
+
+        return $user->oauth_user_token;
+        
+    }
+
+    public function failed($exception = null)
+    {
+        
+    }
+
+}
diff --git a/app/Services/Email/EmailObject.php b/app/Services/Email/EmailObject.php
new file mode 100644
index 000000000000..27a1dd72bdfa
--- /dev/null
+++ b/app/Services/Email/EmailObject.php
@@ -0,0 +1,84 @@
+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2022. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://www.elastic.co/licensing/elastic-license
+ */
+
+namespace App\Services\Email;
+
+use App\Models\Client;
+use App\Models\ClientContact;
+use App\Models\Company;
+use App\Models\User;
+use App\Models\Vendor;
+use App\Models\VendorContact;
+use Illuminate\Mail\Mailables\Address;
+
+/**
+ * EmailObject.
+ */
+class EmailObject
+{
+
+	public array $to = [];
+
+	public ?Address $from = null;
+
+	public array $reply_to = [];
+
+	public array $cc = [];
+
+	public array $bcc = [];
+
+	public ?string $subject = null;
+
+	public ?string $body = null;
+
+	public array $attachments = [];
+
+	public string $company_key;
+
+	public ?object $settings = null;
+
+	public bool $whitelabel = false;
+
+	public ?string $logo = null;
+
+	public ?string $signature = null;
+
+	public ?string $greeting = null;
+
+	public ?Client $client = null;
+
+	public ?Vendor $vendor = null;
+
+	public ?User $user = null;
+
+	public ?ClientContact $client_contact = null;
+
+	public ?VendorContact $vendor_contact = null;
+
+	public ?string $email_template_body = null;
+
+	public ?string $email_template_subject = null;
+
+	public ?string $html_template = null;
+
+	public ?string $text_template = 'email.template.text';
+
+	public array $headers = [];
+
+	public ?string $invitation_key = null;
+	
+	public ?int $entity_id = null;
+
+	public ?string $entity_class = null;
+
+	public array $variables = [];
+	
+}
\ No newline at end of file
diff --git a/app/Services/Email/EmailService.php b/app/Services/Email/EmailService.php
new file mode 100644
index 000000000000..168774d7b308
--- /dev/null
+++ b/app/Services/Email/EmailService.php
@@ -0,0 +1,72 @@
+<?php
+/**
+ * Invoice Ninja (https://invoiceninja.com).
+ *
+ * @link https://github.com/invoiceninja/invoiceninja source repository
+ *
+ * @copyright Copyright (c) 2022. Invoice Ninja LLC (https://invoiceninja.com)
+ *
+ * @license https://www.elastic.co/licensing/elastic-license
+ */
+
+namespace App\Services\Email;
+
+use App\Models\Company;
+use App\Services\Email\EmailObject;
+use Illuminate\Mail\Mailable;
+
+class EmailService
+{
+    protected string $mailer;
+
+    protected bool $override;
+
+    public Mailable $mailable;
+
+    public function __construct(public EmailObject $email_object, public Company $company){}
+ 
+    public function send($override = false) :void
+    {
+        $this->override = $override;
+
+
+nlog($this->email_object->subject);
+nlog($this->email_object->body);
+
+        $this->setDefaults()
+             ->updateMailable()
+             ->email();
+    }
+
+    public function sendNow($override = false) :void
+    {
+        $this->setDefaults()
+         ->updateMailable()
+         ->email(true);
+    }
+
+    private function email($force = false): void
+    {
+        if($force)
+            (new EmailMailer($this, $this->mailable))->handle();
+        else
+            EmailMailer::dispatch($this, $this->mailable)->delay(2);
+
+    }
+
+    private function setDefaults(): self
+    {
+        $defaults = new EmailDefaults($this, $this->email_object);
+        $defaults->run();
+
+        return $this;
+    }
+
+    private function updateMailable()
+    {
+        $this->mailable = new EmailMailable($this->email_object);
+
+        return $this;
+    }
+
+}
\ No newline at end of file
diff --git a/app/Services/Scheduler/SchedulerService.php b/app/Services/Scheduler/SchedulerService.php
index f17dab7c9b61..d8b1612e5540 100644
--- a/app/Services/Scheduler/SchedulerService.php
+++ b/app/Services/Scheduler/SchedulerService.php
@@ -109,7 +109,17 @@ class SchedulerService
 
         $email_object = new EmailObject;
         $email_object->to = [new Address($this->client->present()->email(), $this->client->present()->name())];
-        $email_object->attachments = ['name' => ctrans('texts.statement') . ".pdf", 'file' => base64_encode($pdf)];
+        $email_object->attachments = [['file' => base64_encode($pdf), 'name' => ctrans('texts.statement') . ".pdf"]];
+        $email_object->settings = $this->client->getMergedSettings();
+        $email_object->company = $this->client->company;
+        $email_object->client = $this->client;
+        $email_object->email_template_subject = 'email_subject_statement';
+        $email_object->email_template_body = 'email_template_statement';
+        $email_object->variables = [
+            '$client' => $this->client->present()->name(),
+            '$start_date' => $this->client_start_date,
+            '$end_date' => $this->client_end_date,
+        ];
 
         return $email_object;