diff --git a/app/Services/Import/Quickbooks/Service.php b/app/Services/Import/Quickbooks/Service.php
new file mode 100644
index 000000000000..58461f4a4d25
--- /dev/null
+++ b/app/Services/Import/Quickbooks/Service.php
@@ -0,0 +1,67 @@
+<?php
+namespace App\Services\Import\Quickbooks;
+
+use Illuminate\Support\Collection;
+use Illuminate\Support\Facades\Cache;
+use App\Repositories\Import\Quickbooks\Contracts\RepositoryInterface;
+use App\Services\Import\QuickBooks\Contracts\SdkInterface as QuickbooksInterface;
+
+final class Service
+{    
+    private QuickbooksInterface $sdk;
+
+    public function __construct(QuickbooksInterface $quickbooks) {
+        $this->sdk = $quickbooks;
+    }
+
+    public function getAccessToken() : array
+    {
+        // TODO: Cache token and 
+        $token = $this->sdk->getAccessToken();
+        $access_token = $token->getAccessToken();
+        $refresh_token = $token->getRefreshToken();
+        $access_token_expires = $token->getAccessTokenExpiresAt();
+        $refresh_token_expires = $token->getRefreshTokenExpiresAt();       
+        //TODO: Cache token object. Update $sdk instance?
+        return compact('access_token', 'refresh_token','access_token_expires', 'refresh_token_expires');
+    }
+
+    public function getRefreshToken() : array
+    {
+        // TODO: Check if token is Cached otherwise fetch a new one and Cache token and expire
+        return  $this->getAccessToken();
+    }
+    /**
+     * fetch QuickBooks invoice records
+     * @param int $max The maximum records to fetch. Default 100
+     * @return Illuminate\Support\Collection;
+     */
+    public function fetchInvoices(int $max = 100): Collection
+    {
+        return $this->transformer->transform($this->fetchRecords( 'Invoice', $max), 'Invoice');
+    }
+
+    protected function fetchRecords(string $entity, $max = 100) : Collection {
+        return (self::RepositoryFactory($entity))->get($max);
+    }
+
+    private static function RepositoryFactory(string $entity) : RepositoryInterface
+    {
+        return app("\\App\\Repositories\\Import\Quickbooks\\{$entity}Repository");
+    }
+
+    /**
+     * fetch QuickBooks customer records
+     * @param int $max The maximum records to fetch. Default 100
+     * @return Illuminate\Support\Collection;
+     */
+    public function fetchCustomers(int $max = 100): Collection
+    {
+        return $this->fetchRecords('Customer', $max) ;
+    }
+
+    public function totalRecords(string $entity) : int
+    {
+        return (self::RepositoryFactory($entity))->count();
+    }
+}
\ No newline at end of file