diff --git a/src/modules/financial/dto/create-bank-statement.dto.ts b/src/modules/financial/dto/create-bank-statement.dto.ts
new file mode 100644
index 0000000..ba8b838
--- /dev/null
+++ b/src/modules/financial/dto/create-bank-statement.dto.ts
@@ -0,0 +1,145 @@
+/**
+ * DTO para crear un extracto bancario con sus lineas
+ */
+export interface CreateBankStatementLineDto {
+  /** Fecha de la transaccion (YYYY-MM-DD) */
+  transaction_date: string;
+  /** Fecha valor opcional (YYYY-MM-DD) */
+  value_date?: string;
+  /** Descripcion del movimiento */
+  description?: string;
+  /** Referencia del movimiento (numero de cheque, transferencia, etc.) */
+  reference?: string;
+  /** Monto del movimiento (positivo=deposito, negativo=retiro) */
+  amount: number;
+  /** ID del partner si se conoce */
+  partner_id?: string;
+  /** Notas adicionales */
+  notes?: string;
+}
+
+/**
+ * DTO para crear un extracto bancario completo
+ */
+export interface CreateBankStatementDto {
+  /** ID de la compania */
+  company_id?: string;
+  /** ID de la cuenta bancaria (cuenta contable tipo banco) */
+  bank_account_id?: string;
+  /** Fecha del extracto (YYYY-MM-DD) */
+  statement_date: string;
+  /** Saldo de apertura */
+  opening_balance: number;
+  /** Saldo de cierre */
+  closing_balance: number;
+  /** Lineas del extracto */
+  lines: CreateBankStatementLineDto[];
+}
+
+/**
+ * DTO para actualizar un extracto bancario
+ */
+export interface UpdateBankStatementDto {
+  /** ID de la cuenta bancaria */
+  bank_account_id?: string;
+  /** Fecha del extracto */
+  statement_date?: string;
+  /** Saldo de apertura */
+  opening_balance?: number;
+  /** Saldo de cierre */
+  closing_balance?: number;
+}
+
+/**
+ * DTO para agregar lineas a un extracto existente
+ */
+export interface AddBankStatementLinesDto {
+  /** Lineas a agregar */
+  lines: CreateBankStatementLineDto[];
+}
+
+/**
+ * Filtros para buscar extractos bancarios
+ */
+export interface BankStatementFilters {
+  /** ID de la compania */
+  company_id?: string;
+  /** ID de la cuenta bancaria */
+  bank_account_id?: string;
+  /** Estado del extracto */
+  status?: 'draft' | 'reconciling' | 'reconciled';
+  /** Fecha desde (YYYY-MM-DD) */
+  date_from?: string;
+  /** Fecha hasta (YYYY-MM-DD) */
+  date_to?: string;
+  /** Pagina actual */
+  page?: number;
+  /** Limite de resultados */
+  limit?: number;
+}
+
+/**
+ * Respuesta con extracto y sus lineas
+ */
+export interface BankStatementWithLines {
+  id: string;
+  tenant_id: string;
+  company_id: string | null;
+  bank_account_id: string | null;
+  bank_account_name?: string;
+  statement_date: Date;
+  opening_balance: number;
+  closing_balance: number;
+  calculated_balance?: number;
+  status: 'draft' | 'reconciling' | 'reconciled';
+  imported_at: Date | null;
+  imported_by: string | null;
+  reconciled_at: Date | null;
+  reconciled_by: string | null;
+  created_at: Date;
+  reconciliation_progress?: number;
+  lines: BankStatementLineResponse[];
+}
+
+/**
+ * Respuesta de linea de extracto
+ */
+export interface BankStatementLineResponse {
+  id: string;
+  statement_id: string;
+  transaction_date: Date;
+  value_date: Date | null;
+  description: string | null;
+  reference: string | null;
+  amount: number;
+  is_reconciled: boolean;
+  reconciled_entry_id: string | null;
+  reconciled_at: Date | null;
+  reconciled_by: string | null;
+  partner_id: string | null;
+  partner_name?: string;
+  notes: string | null;
+  created_at: Date;
+  /** Posibles matches encontrados por auto-reconcile */
+  suggested_matches?: SuggestedMatch[];
+}
+
+/**
+ * Match sugerido para una linea
+ */
+export interface SuggestedMatch {
+  /** ID de la linea de asiento */
+  entry_line_id: string;
+  /** ID del asiento */
+  entry_id: string;
+  /** Referencia del asiento */
+  entry_ref: string | null;
+  /** Fecha del asiento */
+  entry_date: Date;
+  /** Monto de la linea */
+  amount: number;
+  /** Tipo de match */
+  match_type: 'exact_amount' | 'amount_date' | 'reference' | 'partner';
+  /** Confianza del match (0-100) */
+  confidence: number;
+}
diff --git a/src/modules/financial/dto/index.ts b/src/modules/financial/dto/index.ts
new file mode 100644
index 0000000..dc2d26a
--- /dev/null
+++ b/src/modules/financial/dto/index.ts
@@ -0,0 +1,6 @@
+/**
+ * DTOs para el modulo de conciliacion bancaria
+ */
+
+export * from './create-bank-statement.dto.js';
+export * from './reconcile-line.dto.js';
diff --git a/src/modules/financial/dto/reconcile-line.dto.ts b/src/modules/financial/dto/reconcile-line.dto.ts
new file mode 100644
index 0000000..c1035d3
--- /dev/null
+++ b/src/modules/financial/dto/reconcile-line.dto.ts
@@ -0,0 +1,171 @@
+/**
+ * DTO para conciliar una linea de extracto con una linea de asiento
+ */
+export interface ReconcileLineDto {
+  /** ID de la linea de asiento contable a conciliar */
+  entry_line_id: string;
+}
+
+/**
+ * DTO para conciliar multiples lineas en batch
+ */
+export interface BatchReconcileDto {
+  /** Array de pares linea-extracto con linea-asiento */
+  reconciliations: {
+    /** ID de la linea de extracto */
+    statement_line_id: string;
+    /** ID de la linea de asiento */
+    entry_line_id: string;
+  }[];
+}
+
+/**
+ * DTO para crear un asiento y conciliar automaticamente
+ * Util cuando no existe asiento previo
+ */
+export interface CreateAndReconcileDto {
+  /** ID de la cuenta contable destino */
+  account_id: string;
+  /** ID del diario a usar */
+  journal_id: string;
+  /** ID del partner (opcional) */
+  partner_id?: string;
+  /** Referencia para el asiento */
+  ref?: string;
+  /** Notas adicionales */
+  notes?: string;
+}
+
+/**
+ * Resultado de operacion de conciliacion
+ */
+export interface ReconcileResult {
+  /** Exito de la operacion */
+  success: boolean;
+  /** ID de la linea de extracto */
+  statement_line_id: string;
+  /** ID de la linea de asiento conciliada */
+  entry_line_id: string | null;
+  /** Mensaje de error si fallo */
+  error?: string;
+}
+
+/**
+ * Resultado de auto-reconciliacion
+ */
+export interface AutoReconcileResult {
+  /** Total de lineas procesadas */
+  total_lines: number;
+  /** Lineas conciliadas automaticamente */
+  reconciled_count: number;
+  /** Lineas que no pudieron conciliarse */
+  unreconciled_count: number;
+  /** Detalle de conciliaciones realizadas */
+  reconciled_lines: {
+    statement_line_id: string;
+    entry_line_id: string;
+    match_type: string;
+    confidence: number;
+  }[];
+  /** Lineas con sugerencias pero sin match automatico */
+  lines_with_suggestions: {
+    statement_line_id: string;
+    suggestions: number;
+  }[];
+}
+
+/**
+ * DTO para buscar lineas de asiento candidatas a conciliar
+ */
+export interface FindMatchCandidatesDto {
+  /** Monto a buscar */
+  amount: number;
+  /** Fecha aproximada */
+  date?: string;
+  /** Referencia a buscar */
+  reference?: string;
+  /** ID del partner */
+  partner_id?: string;
+  /** Tolerancia de monto (porcentaje, ej: 0.01 = 1%) */
+  amount_tolerance?: number;
+  /** Tolerancia de dias */
+  date_tolerance_days?: number;
+  /** Limite de resultados */
+  limit?: number;
+}
+
+/**
+ * Respuesta de busqueda de candidatos
+ */
+export interface MatchCandidate {
+  /** ID de la linea de asiento */
+  id: string;
+  /** ID del asiento */
+  entry_id: string;
+  /** Nombre/numero del asiento */
+  entry_name: string;
+  /** Referencia del asiento */
+  entry_ref: string | null;
+  /** Fecha del asiento */
+  entry_date: Date;
+  /** ID de la cuenta */
+  account_id: string;
+  /** Codigo de la cuenta */
+  account_code: string;
+  /** Nombre de la cuenta */
+  account_name: string;
+  /** Monto al debe */
+  debit: number;
+  /** Monto al haber */
+  credit: number;
+  /** Monto neto (debit - credit) */
+  net_amount: number;
+  /** Descripcion de la linea */
+  description: string | null;
+  /** ID del partner */
+  partner_id: string | null;
+  /** Nombre del partner */
+  partner_name: string | null;
+  /** Tipo de match */
+  match_type: 'exact_amount' | 'amount_date' | 'reference' | 'partner' | 'rule';
+  /** Confianza del match */
+  confidence: number;
+}
+
+/**
+ * DTO para crear/actualizar regla de conciliacion
+ */
+export interface CreateReconciliationRuleDto {
+  /** Nombre de la regla */
+  name: string;
+  /** ID de la compania (opcional) */
+  company_id?: string;
+  /** Tipo de match */
+  match_type: 'exact_amount' | 'reference_contains' | 'partner_name';
+  /** Valor a matchear */
+  match_value: string;
+  /** Cuenta destino para auto-crear asiento */
+  auto_account_id?: string;
+  /** Prioridad (mayor = primero) */
+  priority?: number;
+  /** Activa o no */
+  is_active?: boolean;
+}
+
+/**
+ * DTO para actualizar regla de conciliacion
+ */
+export interface UpdateReconciliationRuleDto {
+  /** Nombre de la regla */
+  name?: string;
+  /** Tipo de match */
+  match_type?: 'exact_amount' | 'reference_contains' | 'partner_name';
+  /** Valor a matchear */
+  match_value?: string;
+  /** Cuenta destino */
+  auto_account_id?: string | null;
+  /** Prioridad */
+  priority?: number;
+  /** Activa o no */
+  is_active?: boolean;
+}
diff --git a/src/modules/financial/entities/bank-reconciliation-rule.entity.ts b/src/modules/financial/entities/bank-reconciliation-rule.entity.ts
new file mode 100644
index 0000000..d5b32eb
--- /dev/null
+++ b/src/modules/financial/entities/bank-reconciliation-rule.entity.ts
@@ -0,0 +1,93 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  Index,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+import { Account } from './account.entity.js';
+
+/**
+ * Tipo de regla de match para conciliacion automatica
+ */
+export type ReconciliationMatchType = 'exact_amount' | 'reference_contains' | 'partner_name';
+
+/**
+ * Entity: BankReconciliationRule
+ * Reglas para conciliacion automatica de movimientos bancarios
+ * Schema: financial
+ * Table: bank_reconciliation_rules
+ */
+@Entity({ schema: 'financial', name: 'bank_reconciliation_rules' })
+@Index('idx_bank_reconciliation_rules_tenant_id', ['tenantId'])
+@Index('idx_bank_reconciliation_rules_company_id', ['companyId'])
+@Index('idx_bank_reconciliation_rules_is_active', ['isActive'])
+@Index('idx_bank_reconciliation_rules_match_type', ['matchType'])
+@Index('idx_bank_reconciliation_rules_priority', ['priority'])
+export class BankReconciliationRule {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ type: 'uuid', nullable: false, name: 'tenant_id' })
+  tenantId: string;
+
+  @Column({ type: 'uuid', nullable: true, name: 'company_id' })
+  companyId: string | null;
+
+  @Column({ type: 'varchar', length: 255, nullable: false })
+  name: string;
+
+  @Column({
+    type: 'varchar',
+    length: 50,
+    nullable: false,
+    name: 'match_type',
+  })
+  matchType: ReconciliationMatchType;
+
+  @Column({ type: 'varchar', length: 255, nullable: false, name: 'match_value' })
+  matchValue: string;
+
+  @Column({ type: 'uuid', nullable: true, name: 'auto_account_id' })
+  autoAccountId: string | null;
+
+  @Column({
+    type: 'boolean',
+    default: true,
+    nullable: false,
+    name: 'is_active',
+  })
+  isActive: boolean;
+
+  @Column({
+    type: 'integer',
+    default: 0,
+    nullable: false,
+  })
+  priority: number;
+
+  // Relations
+  @ManyToOne(() => Account, { nullable: true })
+  @JoinColumn({ name: 'auto_account_id' })
+  autoAccount: Account | null;
+
+  // Audit fields
+  @CreateDateColumn({ name: 'created_at', type: 'timestamp with time zone' })
+  createdAt: Date;
+
+  @Column({ type: 'uuid', nullable: true, name: 'created_by' })
+  createdBy: string | null;
+
+  @UpdateDateColumn({
+    name: 'updated_at',
+    type: 'timestamp with time zone',
+    nullable: true,
+  })
+  updatedAt: Date | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'updated_by' })
+  updatedBy: string | null;
+}
diff --git a/src/modules/financial/entities/bank-statement-line.entity.ts b/src/modules/financial/entities/bank-statement-line.entity.ts
new file mode 100644
index 0000000..519bd27
--- /dev/null
+++ b/src/modules/financial/entities/bank-statement-line.entity.ts
@@ -0,0 +1,93 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  Index,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+import { BankStatement } from './bank-statement.entity.js';
+import { JournalEntryLine } from './journal-entry-line.entity.js';
+
+/**
+ * Entity: BankStatementLine
+ * Lineas/movimientos del extracto bancario
+ * Schema: financial
+ * Table: bank_statement_lines
+ */
+@Entity({ schema: 'financial', name: 'bank_statement_lines' })
+@Index('idx_bank_statement_lines_statement_id', ['statementId'])
+@Index('idx_bank_statement_lines_tenant_id', ['tenantId'])
+@Index('idx_bank_statement_lines_transaction_date', ['transactionDate'])
+@Index('idx_bank_statement_lines_is_reconciled', ['isReconciled'])
+@Index('idx_bank_statement_lines_reconciled_entry_id', ['reconciledEntryId'])
+@Index('idx_bank_statement_lines_partner_id', ['partnerId'])
+export class BankStatementLine {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ type: 'uuid', nullable: false, name: 'statement_id' })
+  statementId: string;
+
+  @Column({ type: 'uuid', nullable: false, name: 'tenant_id' })
+  tenantId: string;
+
+  @Column({ type: 'date', nullable: false, name: 'transaction_date' })
+  transactionDate: Date;
+
+  @Column({ type: 'date', nullable: true, name: 'value_date' })
+  valueDate: Date | null;
+
+  @Column({ type: 'varchar', length: 500, nullable: true })
+  description: string | null;
+
+  @Column({ type: 'varchar', length: 100, nullable: true })
+  reference: string | null;
+
+  @Column({
+    type: 'decimal',
+    precision: 15,
+    scale: 2,
+    nullable: false,
+  })
+  amount: number;
+
+  @Column({
+    type: 'boolean',
+    default: false,
+    nullable: false,
+    name: 'is_reconciled',
+  })
+  isReconciled: boolean;
+
+  @Column({ type: 'uuid', nullable: true, name: 'reconciled_entry_id' })
+  reconciledEntryId: string | null;
+
+  @Column({ type: 'timestamp with time zone', nullable: true, name: 'reconciled_at' })
+  reconciledAt: Date | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'reconciled_by' })
+  reconciledBy: string | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'partner_id' })
+  partnerId: string | null;
+
+  @Column({ type: 'text', nullable: true })
+  notes: string | null;
+
+  // Relations
+  @ManyToOne(() => BankStatement, (statement) => statement.lines, {
+    onDelete: 'CASCADE',
+  })
+  @JoinColumn({ name: 'statement_id' })
+  statement: BankStatement;
+
+  @ManyToOne(() => JournalEntryLine, { nullable: true })
+  @JoinColumn({ name: 'reconciled_entry_id' })
+  reconciledEntry: JournalEntryLine | null;
+
+  // Audit fields
+  @CreateDateColumn({ name: 'created_at', type: 'timestamp with time zone' })
+  createdAt: Date;
+}
diff --git a/src/modules/financial/entities/bank-statement.entity.ts b/src/modules/financial/entities/bank-statement.entity.ts
new file mode 100644
index 0000000..17c7448
--- /dev/null
+++ b/src/modules/financial/entities/bank-statement.entity.ts
@@ -0,0 +1,111 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  Index,
+  ManyToOne,
+  JoinColumn,
+  OneToMany,
+} from 'typeorm';
+import { Account } from './account.entity.js';
+
+/**
+ * Estado del extracto bancario
+ */
+export type BankStatementStatus = 'draft' | 'reconciling' | 'reconciled';
+
+/**
+ * Entity: BankStatement
+ * Extractos bancarios importados para conciliacion
+ * Schema: financial
+ * Table: bank_statements
+ */
+@Entity({ schema: 'financial', name: 'bank_statements' })
+@Index('idx_bank_statements_tenant_id', ['tenantId'])
+@Index('idx_bank_statements_company_id', ['companyId'])
+@Index('idx_bank_statements_bank_account_id', ['bankAccountId'])
+@Index('idx_bank_statements_statement_date', ['statementDate'])
+@Index('idx_bank_statements_status', ['status'])
+export class BankStatement {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Column({ type: 'uuid', nullable: false, name: 'tenant_id' })
+  tenantId: string;
+
+  @Column({ type: 'uuid', nullable: true, name: 'company_id' })
+  companyId: string | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'bank_account_id' })
+  bankAccountId: string | null;
+
+  @Column({ type: 'date', nullable: false, name: 'statement_date' })
+  statementDate: Date;
+
+  @Column({
+    type: 'decimal',
+    precision: 15,
+    scale: 2,
+    default: 0,
+    nullable: false,
+    name: 'opening_balance',
+  })
+  openingBalance: number;
+
+  @Column({
+    type: 'decimal',
+    precision: 15,
+    scale: 2,
+    default: 0,
+    nullable: false,
+    name: 'closing_balance',
+  })
+  closingBalance: number;
+
+  @Column({
+    type: 'varchar',
+    length: 20,
+    default: 'draft',
+    nullable: false,
+  })
+  status: BankStatementStatus;
+
+  @Column({ type: 'timestamp with time zone', nullable: true, name: 'imported_at' })
+  importedAt: Date | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'imported_by' })
+  importedBy: string | null;
+
+  @Column({ type: 'timestamp with time zone', nullable: true, name: 'reconciled_at' })
+  reconciledAt: Date | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'reconciled_by' })
+  reconciledBy: string | null;
+
+  // Relations
+  @ManyToOne(() => Account)
+  @JoinColumn({ name: 'bank_account_id' })
+  bankAccount: Account | null;
+
+  @OneToMany('BankStatementLine', 'statement')
+  lines: import('./bank-statement-line.entity.js').BankStatementLine[];
+
+  // Audit fields
+  @CreateDateColumn({ name: 'created_at', type: 'timestamp with time zone' })
+  createdAt: Date;
+
+  @Column({ type: 'uuid', nullable: true, name: 'created_by' })
+  createdBy: string | null;
+
+  @UpdateDateColumn({
+    name: 'updated_at',
+    type: 'timestamp with time zone',
+    nullable: true,
+  })
+  updatedAt: Date | null;
+
+  @Column({ type: 'uuid', nullable: true, name: 'updated_by' })
+  updatedBy: string | null;
+}
diff --git a/src/modules/financial/services/bank-reconciliation.service.ts b/src/modules/financial/services/bank-reconciliation.service.ts
new file mode 100644
index 0000000..f4c6c95
--- /dev/null
+++ b/src/modules/financial/services/bank-reconciliation.service.ts
@@ -0,0 +1,810 @@
+import { query, queryOne, getClient } from '../../../config/database.js';
+import { NotFoundError, ValidationError } from '../../../shared/errors/index.js';
+import {
+  CreateBankStatementDto,
+  BankStatementFilters,
+  BankStatementWithLines,
+  BankStatementLineResponse,
+  SuggestedMatch,
+} from '../dto/create-bank-statement.dto.js';
+import {
+  ReconcileResult,
+  AutoReconcileResult,
+  MatchCandidate,
+  FindMatchCandidatesDto,
+  CreateReconciliationRuleDto,
+  UpdateReconciliationRuleDto,
+} from '../dto/reconcile-line.dto.js';
+
+/**
+ * Representacion de extracto bancario
+ */
+export interface BankStatement {
+  id: string;
+  tenant_id: string;
+  company_id: string | null;
+  bank_account_id: string | null;
+  bank_account_name?: string;
+  statement_date: Date;
+  opening_balance: number;
+  closing_balance: number;
+  status: 'draft' | 'reconciling' | 'reconciled';
+  imported_at: Date | null;
+  imported_by: string | null;
+  reconciled_at: Date | null;
+  reconciled_by: string | null;
+  created_at: Date;
+}
+
+/**
+ * Representacion de regla de conciliacion
+ */
+export interface ReconciliationRule {
+  id: string;
+  tenant_id: string;
+  company_id: string | null;
+  name: string;
+  match_type: 'exact_amount' | 'reference_contains' | 'partner_name';
+  match_value: string;
+  auto_account_id: string | null;
+  auto_account_name?: string;
+  is_active: boolean;
+  priority: number;
+  created_at: Date;
+}
+
+/**
+ * Servicio para conciliacion bancaria
+ */
+class BankReconciliationService {
+  // ==========================================
+  // EXTRACTOS BANCARIOS
+  // ==========================================
+
+  /**
+   * Importar un extracto bancario con sus lineas
+   */
+  async importStatement(
+    dto: CreateBankStatementDto,
+    tenantId: string,
+    userId: string
+  ): Promise<BankStatement> {
+    // Validaciones
+    if (!dto.lines || dto.lines.length === 0) {
+      throw new ValidationError('El extracto debe tener al menos una linea');
+    }
+
+    // Validar que el balance cuadre
+    const calculatedClosing = dto.opening_balance + dto.lines.reduce((sum, line) => sum + line.amount, 0);
+    if (Math.abs(calculatedClosing - dto.closing_balance) > 0.01) {
+      throw new ValidationError(
+        `El balance no cuadra. Apertura (${dto.opening_balance}) + Movimientos (${dto.lines.reduce((s, l) => s + l.amount, 0)}) = ${calculatedClosing}, pero cierre declarado es ${dto.closing_balance}`
+      );
+    }
+
+    const client = await getClient();
+    try {
+      await client.query('BEGIN');
+
+      // Crear el extracto
+      const statementResult = await client.query<BankStatement>(
+        `INSERT INTO financial.bank_statements (
+          tenant_id, company_id, bank_account_id, statement_date,
+          opening_balance, closing_balance, status,
+          imported_at, imported_by, created_by
+        )
+        VALUES ($1, $2, $3, $4, $5, $6, 'draft', CURRENT_TIMESTAMP, $7, $7)
+        RETURNING *`,
+        [
+          tenantId,
+          dto.company_id || null,
+          dto.bank_account_id || null,
+          dto.statement_date,
+          dto.opening_balance,
+          dto.closing_balance,
+          userId,
+        ]
+      );
+
+      const statement = statementResult.rows[0];
+
+      // Insertar las lineas
+      for (const line of dto.lines) {
+        await client.query(
+          `INSERT INTO financial.bank_statement_lines (
+            statement_id, tenant_id, transaction_date, value_date,
+            description, reference, amount, partner_id, notes
+          )
+          VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9)`,
+          [
+            statement.id,
+            tenantId,
+            line.transaction_date,
+            line.value_date || null,
+            line.description || null,
+            line.reference || null,
+            line.amount,
+            line.partner_id || null,
+            line.notes || null,
+          ]
+        );
+      }
+
+      await client.query('COMMIT');
+      return statement;
+    } catch (error) {
+      await client.query('ROLLBACK');
+      throw error;
+    } finally {
+      client.release();
+    }
+  }
+
+  /**
+   * Obtener lista de extractos con filtros
+   */
+  async findAll(
+    tenantId: string,
+    filters: BankStatementFilters = {}
+  ): Promise<{ data: BankStatement[]; total: number }> {
+    const { company_id, bank_account_id, status, date_from, date_to, page = 1, limit = 20 } = filters;
+    const offset = (page - 1) * limit;
+
+    let whereClause = 'WHERE bs.tenant_id = $1';
+    const params: unknown[] = [tenantId];
+    let paramIndex = 2;
+
+    if (company_id) {
+      whereClause += ` AND bs.company_id = $${paramIndex++}`;
+      params.push(company_id);
+    }
+
+    if (bank_account_id) {
+      whereClause += ` AND bs.bank_account_id = $${paramIndex++}`;
+      params.push(bank_account_id);
+    }
+
+    if (status) {
+      whereClause += ` AND bs.status = $${paramIndex++}`;
+      params.push(status);
+    }
+
+    if (date_from) {
+      whereClause += ` AND bs.statement_date >= $${paramIndex++}`;
+      params.push(date_from);
+    }
+
+    if (date_to) {
+      whereClause += ` AND bs.statement_date <= $${paramIndex++}`;
+      params.push(date_to);
+    }
+
+    const countResult = await queryOne<{ count: string }>(
+      `SELECT COUNT(*) as count FROM financial.bank_statements bs ${whereClause}`,
+      params
+    );
+
+    params.push(limit, offset);
+    const data = await query<BankStatement>(
+      `SELECT bs.*,
+              a.name as bank_account_name,
+              financial.get_reconciliation_progress(bs.id) as reconciliation_progress
+       FROM financial.bank_statements bs
+       LEFT JOIN financial.accounts a ON bs.bank_account_id = a.id
+       ${whereClause}
+       ORDER BY bs.statement_date DESC, bs.created_at DESC
+       LIMIT $${paramIndex} OFFSET $${paramIndex + 1}`,
+      params
+    );
+
+    return {
+      data,
+      total: parseInt(countResult?.count || '0', 10),
+    };
+  }
+
+  /**
+   * Obtener un extracto con todas sus lineas
+   */
+  async getStatementWithLines(id: string, tenantId: string): Promise<BankStatementWithLines> {
+    const statement = await queryOne<BankStatementWithLines>(
+      `SELECT bs.*,
+              a.name as bank_account_name,
+              financial.get_reconciliation_progress(bs.id) as reconciliation_progress
+       FROM financial.bank_statements bs
+       LEFT JOIN financial.accounts a ON bs.bank_account_id = a.id
+       WHERE bs.id = $1 AND bs.tenant_id = $2`,
+      [id, tenantId]
+    );
+
+    if (!statement) {
+      throw new NotFoundError('Extracto bancario no encontrado');
+    }
+
+    // Obtener lineas
+    const lines = await query<BankStatementLineResponse>(
+      `SELECT bsl.*,
+              p.name as partner_name
+       FROM financial.bank_statement_lines bsl
+       LEFT JOIN core.partners p ON bsl.partner_id = p.id
+       WHERE bsl.statement_id = $1
+       ORDER BY bsl.transaction_date, bsl.created_at`,
+      [id]
+    );
+
+    // Calcular balance calculado
+    const calculatedBalance =
+      Number(statement.opening_balance) + lines.reduce((sum, line) => sum + Number(line.amount), 0);
+
+    statement.lines = lines;
+    statement.calculated_balance = calculatedBalance;
+
+    return statement;
+  }
+
+  /**
+   * Eliminar un extracto (solo en estado draft)
+   */
+  async deleteStatement(id: string, tenantId: string): Promise<void> {
+    const statement = await queryOne<BankStatement>(
+      `SELECT * FROM financial.bank_statements WHERE id = $1 AND tenant_id = $2`,
+      [id, tenantId]
+    );
+
+    if (!statement) {
+      throw new NotFoundError('Extracto bancario no encontrado');
+    }
+
+    if (statement.status !== 'draft') {
+      throw new ValidationError('Solo se pueden eliminar extractos en estado borrador');
+    }
+
+    await query(`DELETE FROM financial.bank_statements WHERE id = $1`, [id]);
+  }
+
+  // ==========================================
+  // CONCILIACION
+  // ==========================================
+
+  /**
+   * Ejecutar auto-conciliacion de un extracto
+   * Busca matches automaticos por monto, fecha y referencia
+   */
+  async autoReconcile(statementId: string, tenantId: string, userId: string): Promise<AutoReconcileResult> {
+    const statement = await this.getStatementWithLines(statementId, tenantId);
+
+    if (statement.status === 'reconciled') {
+      throw new ValidationError('El extracto ya esta completamente conciliado');
+    }
+
+    // Cambiar estado a reconciling si esta en draft
+    if (statement.status === 'draft') {
+      await query(
+        `UPDATE financial.bank_statements SET status = 'reconciling', updated_by = $1, updated_at = CURRENT_TIMESTAMP
+         WHERE id = $2`,
+        [userId, statementId]
+      );
+    }
+
+    const result: AutoReconcileResult = {
+      total_lines: statement.lines.length,
+      reconciled_count: 0,
+      unreconciled_count: 0,
+      reconciled_lines: [],
+      lines_with_suggestions: [],
+    };
+
+    // Obtener reglas activas
+    const rules = await query<ReconciliationRule>(
+      `SELECT * FROM financial.bank_reconciliation_rules
+       WHERE tenant_id = $1 AND is_active = true
+       ORDER BY priority DESC`,
+      [tenantId]
+    );
+
+    // Procesar cada linea no conciliada
+    for (const line of statement.lines) {
+      if (line.is_reconciled) {
+        continue;
+      }
+
+      // Buscar candidatos a match
+      const candidates = await this.findMatchCandidates(
+        {
+          amount: Math.abs(Number(line.amount)),
+          date: line.transaction_date.toString(),
+          reference: line.reference || undefined,
+          partner_id: line.partner_id || undefined,
+          amount_tolerance: 0,
+          date_tolerance_days: 3,
+          limit: 5,
+        },
+        tenantId,
+        statement.bank_account_id || undefined
+      );
+
+      // Aplicar reglas personalizadas
+      for (const rule of rules) {
+        const ruleMatch = this.applyRule(rule, line);
+        if (ruleMatch) {
+          // Si la regla tiene cuenta auto, se podria crear asiento automatico
+          // Por ahora solo marcamos como sugerencia
+        }
+      }
+
+      // Si hay un match con confianza >= 90%, conciliar automaticamente
+      const exactMatch = candidates.find((c) => c.confidence >= 90);
+      if (exactMatch) {
+        try {
+          await this.reconcileLine(line.id, exactMatch.id, tenantId, userId);
+          result.reconciled_count++;
+          result.reconciled_lines.push({
+            statement_line_id: line.id,
+            entry_line_id: exactMatch.id,
+            match_type: exactMatch.match_type,
+            confidence: exactMatch.confidence,
+          });
+        } catch {
+          // Si falla, agregar a sugerencias
+          result.lines_with_suggestions.push({
+            statement_line_id: line.id,
+            suggestions: candidates.length,
+          });
+          result.unreconciled_count++;
+        }
+      } else if (candidates.length > 0) {
+        result.lines_with_suggestions.push({
+          statement_line_id: line.id,
+          suggestions: candidates.length,
+        });
+        result.unreconciled_count++;
+      } else {
+        result.unreconciled_count++;
+      }
+    }
+
+    return result;
+  }
+
+  /**
+   * Buscar lineas de asiento candidatas a conciliar
+   */
+  async findMatchCandidates(
+    dto: FindMatchCandidatesDto,
+    tenantId: string,
+    bankAccountId?: string
+  ): Promise<MatchCandidate[]> {
+    const { amount, date, reference, partner_id, amount_tolerance = 0, date_tolerance_days = 3, limit = 10 } = dto;
+
+    let whereClause = `
+      WHERE jel.tenant_id = $1
+        AND je.status = 'posted'
+        AND NOT EXISTS (
+          SELECT 1 FROM financial.bank_statement_lines bsl
+          WHERE bsl.reconciled_entry_id = jel.id
+        )
+    `;
+    const params: unknown[] = [tenantId];
+    let paramIndex = 2;
+
+    // Filtrar por cuenta bancaria si se especifica
+    if (bankAccountId) {
+      whereClause += ` AND jel.account_id = $${paramIndex++}`;
+      params.push(bankAccountId);
+    }
+
+    // Filtrar por monto con tolerancia
+    const amountMin = amount * (1 - amount_tolerance);
+    const amountMax = amount * (1 + amount_tolerance);
+    whereClause += ` AND (
+      (jel.debit BETWEEN $${paramIndex} AND $${paramIndex + 1})
+      OR (jel.credit BETWEEN $${paramIndex} AND $${paramIndex + 1})
+    )`;
+    params.push(amountMin, amountMax);
+    paramIndex += 2;
+
+    // Filtrar por fecha con tolerancia
+    if (date) {
+      whereClause += ` AND je.date BETWEEN ($${paramIndex}::date - interval '${date_tolerance_days} days') AND ($${paramIndex}::date + interval '${date_tolerance_days} days')`;
+      params.push(date);
+      paramIndex++;
+    }
+
+    // Filtrar por partner si se especifica
+    if (partner_id) {
+      whereClause += ` AND jel.partner_id = $${paramIndex++}`;
+      params.push(partner_id);
+    }
+
+    params.push(limit);
+
+    const candidates = await query<MatchCandidate>(
+      `SELECT
+        jel.id,
+        jel.entry_id,
+        je.name as entry_name,
+        je.ref as entry_ref,
+        je.date as entry_date,
+        jel.account_id,
+        a.code as account_code,
+        a.name as account_name,
+        jel.debit,
+        jel.credit,
+        (jel.debit - jel.credit) as net_amount,
+        jel.description,
+        jel.partner_id,
+        p.name as partner_name
+       FROM financial.journal_entry_lines jel
+       INNER JOIN financial.journal_entries je ON jel.entry_id = je.id
+       INNER JOIN financial.accounts a ON jel.account_id = a.id
+       LEFT JOIN core.partners p ON jel.partner_id = p.id
+       ${whereClause}
+       ORDER BY je.date DESC
+       LIMIT $${paramIndex}`,
+      params
+    );
+
+    // Calcular confianza y tipo de match para cada candidato
+    return candidates.map((c) => {
+      let confidence = 50; // Base
+      let matchType: MatchCandidate['match_type'] = 'exact_amount';
+
+      const candidateAmount = Math.abs(Number(c.debit) - Number(c.credit));
+
+      // Match exacto de monto
+      if (Math.abs(candidateAmount - amount) < 0.01) {
+        confidence += 30;
+        matchType = 'exact_amount';
+      }
+
+      // Match de fecha exacta
+      if (date && c.entry_date.toString().substring(0, 10) === date.substring(0, 10)) {
+        confidence += 15;
+        matchType = 'amount_date';
+      }
+
+      // Match de referencia
+      if (reference && c.entry_ref && c.entry_ref.toLowerCase().includes(reference.toLowerCase())) {
+        confidence += 20;
+        matchType = 'reference';
+      }
+
+      // Match de partner
+      if (partner_id && c.partner_id === partner_id) {
+        confidence += 15;
+        matchType = 'partner';
+      }
+
+      return {
+        ...c,
+        match_type: matchType,
+        confidence: Math.min(100, confidence),
+      };
+    });
+  }
+
+  /**
+   * Conciliar manualmente una linea de extracto con una linea de asiento
+   */
+  async reconcileLine(
+    lineId: string,
+    entryLineId: string,
+    tenantId: string,
+    userId: string
+  ): Promise<ReconcileResult> {
+    // Verificar que la linea de extracto existe y no esta conciliada
+    const line = await queryOne<BankStatementLineResponse>(
+      `SELECT * FROM financial.bank_statement_lines WHERE id = $1 AND tenant_id = $2`,
+      [lineId, tenantId]
+    );
+
+    if (!line) {
+      throw new NotFoundError('Linea de extracto no encontrada');
+    }
+
+    if (line.is_reconciled) {
+      throw new ValidationError('La linea ya esta conciliada');
+    }
+
+    // Verificar que la linea de asiento existe y no esta conciliada con otra linea
+    const entryLine = await queryOne<{ id: string; debit: number; credit: number }>(
+      `SELECT jel.* FROM financial.journal_entry_lines jel
+       INNER JOIN financial.journal_entries je ON jel.entry_id = je.id
+       WHERE jel.id = $1 AND jel.tenant_id = $2 AND je.status = 'posted'`,
+      [entryLineId, tenantId]
+    );
+
+    if (!entryLine) {
+      throw new NotFoundError('Linea de asiento no encontrada o no publicada');
+    }
+
+    // Verificar que no este ya conciliada
+    const alreadyReconciled = await queryOne<{ id: string }>(
+      `SELECT id FROM financial.bank_statement_lines WHERE reconciled_entry_id = $1`,
+      [entryLineId]
+    );
+
+    if (alreadyReconciled) {
+      throw new ValidationError('La linea de asiento ya esta conciliada con otra linea de extracto');
+    }
+
+    // Actualizar la linea de extracto
+    await query(
+      `UPDATE financial.bank_statement_lines SET
+        is_reconciled = true,
+        reconciled_entry_id = $1,
+        reconciled_at = CURRENT_TIMESTAMP,
+        reconciled_by = $2
+       WHERE id = $3`,
+      [entryLineId, userId, lineId]
+    );
+
+    return {
+      success: true,
+      statement_line_id: lineId,
+      entry_line_id: entryLineId,
+    };
+  }
+
+  /**
+   * Deshacer la conciliacion de una linea
+   */
+  async unreconcileLine(lineId: string, tenantId: string): Promise<void> {
+    const line = await queryOne<BankStatementLineResponse>(
+      `SELECT * FROM financial.bank_statement_lines WHERE id = $1 AND tenant_id = $2`,
+      [lineId, tenantId]
+    );
+
+    if (!line) {
+      throw new NotFoundError('Linea de extracto no encontrada');
+    }
+
+    if (!line.is_reconciled) {
+      throw new ValidationError('La linea no esta conciliada');
+    }
+
+    await query(
+      `UPDATE financial.bank_statement_lines SET
+        is_reconciled = false,
+        reconciled_entry_id = NULL,
+        reconciled_at = NULL,
+        reconciled_by = NULL
+       WHERE id = $1`,
+      [lineId]
+    );
+  }
+
+  /**
+   * Cerrar un extracto completamente conciliado
+   */
+  async closeStatement(statementId: string, tenantId: string, userId: string): Promise<BankStatement> {
+    const statement = await this.getStatementWithLines(statementId, tenantId);
+
+    if (statement.status === 'reconciled') {
+      throw new ValidationError('El extracto ya esta cerrado');
+    }
+
+    // Verificar que todas las lineas esten conciliadas
+    const unreconciledLines = statement.lines.filter((l) => !l.is_reconciled);
+    if (unreconciledLines.length > 0) {
+      throw new ValidationError(
+        `No se puede cerrar el extracto. Hay ${unreconciledLines.length} linea(s) sin conciliar`
+      );
+    }
+
+    await query(
+      `UPDATE financial.bank_statements SET
+        status = 'reconciled',
+        reconciled_at = CURRENT_TIMESTAMP,
+        reconciled_by = $1,
+        updated_by = $1,
+        updated_at = CURRENT_TIMESTAMP
+       WHERE id = $2`,
+      [userId, statementId]
+    );
+
+    return this.findById(statementId, tenantId);
+  }
+
+  /**
+   * Obtener un extracto por ID
+   */
+  async findById(id: string, tenantId: string): Promise<BankStatement> {
+    const statement = await queryOne<BankStatement>(
+      `SELECT bs.*, a.name as bank_account_name
+       FROM financial.bank_statements bs
+       LEFT JOIN financial.accounts a ON bs.bank_account_id = a.id
+       WHERE bs.id = $1 AND bs.tenant_id = $2`,
+      [id, tenantId]
+    );
+
+    if (!statement) {
+      throw new NotFoundError('Extracto bancario no encontrado');
+    }
+
+    return statement;
+  }
+
+  // ==========================================
+  // REGLAS DE CONCILIACION
+  // ==========================================
+
+  /**
+   * Crear una regla de conciliacion
+   */
+  async createRule(dto: CreateReconciliationRuleDto, tenantId: string, userId: string): Promise<ReconciliationRule> {
+    const result = await queryOne<ReconciliationRule>(
+      `INSERT INTO financial.bank_reconciliation_rules (
+        tenant_id, company_id, name, match_type, match_value,
+        auto_account_id, priority, is_active, created_by
+      )
+      VALUES ($1, $2, $3, $4, $5, $6, $7, $8, $9)
+      RETURNING *`,
+      [
+        tenantId,
+        dto.company_id || null,
+        dto.name,
+        dto.match_type,
+        dto.match_value,
+        dto.auto_account_id || null,
+        dto.priority || 0,
+        dto.is_active !== false,
+        userId,
+      ]
+    );
+
+    return result!;
+  }
+
+  /**
+   * Obtener reglas de conciliacion
+   */
+  async findRules(tenantId: string, companyId?: string): Promise<ReconciliationRule[]> {
+    let whereClause = 'WHERE r.tenant_id = $1';
+    const params: unknown[] = [tenantId];
+
+    if (companyId) {
+      whereClause += ' AND (r.company_id = $2 OR r.company_id IS NULL)';
+      params.push(companyId);
+    }
+
+    return query<ReconciliationRule>(
+      `SELECT r.*, a.name as auto_account_name
+       FROM financial.bank_reconciliation_rules r
+       LEFT JOIN financial.accounts a ON r.auto_account_id = a.id
+       ${whereClause}
+       ORDER BY r.priority DESC, r.name`,
+      params
+    );
+  }
+
+  /**
+   * Actualizar una regla de conciliacion
+   */
+  async updateRule(
+    id: string,
+    dto: UpdateReconciliationRuleDto,
+    tenantId: string,
+    userId: string
+  ): Promise<ReconciliationRule> {
+    const existing = await queryOne<ReconciliationRule>(
+      `SELECT * FROM financial.bank_reconciliation_rules WHERE id = $1 AND tenant_id = $2`,
+      [id, tenantId]
+    );
+
+    if (!existing) {
+      throw new NotFoundError('Regla de conciliacion no encontrada');
+    }
+
+    const updateFields: string[] = [];
+    const values: unknown[] = [];
+    let paramIndex = 1;
+
+    if (dto.name !== undefined) {
+      updateFields.push(`name = $${paramIndex++}`);
+      values.push(dto.name);
+    }
+    if (dto.match_type !== undefined) {
+      updateFields.push(`match_type = $${paramIndex++}`);
+      values.push(dto.match_type);
+    }
+    if (dto.match_value !== undefined) {
+      updateFields.push(`match_value = $${paramIndex++}`);
+      values.push(dto.match_value);
+    }
+    if (dto.auto_account_id !== undefined) {
+      updateFields.push(`auto_account_id = $${paramIndex++}`);
+      values.push(dto.auto_account_id);
+    }
+    if (dto.priority !== undefined) {
+      updateFields.push(`priority = $${paramIndex++}`);
+      values.push(dto.priority);
+    }
+    if (dto.is_active !== undefined) {
+      updateFields.push(`is_active = $${paramIndex++}`);
+      values.push(dto.is_active);
+    }
+
+    if (updateFields.length === 0) {
+      return existing;
+    }
+
+    updateFields.push(`updated_by = $${paramIndex++}`);
+    values.push(userId);
+    updateFields.push(`updated_at = CURRENT_TIMESTAMP`);
+
+    values.push(id, tenantId);
+
+    await query(
+      `UPDATE financial.bank_reconciliation_rules SET ${updateFields.join(', ')}
+       WHERE id = $${paramIndex++} AND tenant_id = $${paramIndex}`,
+      values
+    );
+
+    return this.findRuleById(id, tenantId);
+  }
+
+  /**
+   * Obtener regla por ID
+   */
+  async findRuleById(id: string, tenantId: string): Promise<ReconciliationRule> {
+    const rule = await queryOne<ReconciliationRule>(
+      `SELECT r.*, a.name as auto_account_name
+       FROM financial.bank_reconciliation_rules r
+       LEFT JOIN financial.accounts a ON r.auto_account_id = a.id
+       WHERE r.id = $1 AND r.tenant_id = $2`,
+      [id, tenantId]
+    );
+
+    if (!rule) {
+      throw new NotFoundError('Regla de conciliacion no encontrada');
+    }
+
+    return rule;
+  }
+
+  /**
+   * Eliminar una regla
+   */
+  async deleteRule(id: string, tenantId: string): Promise<void> {
+    const existing = await queryOne<ReconciliationRule>(
+      `SELECT * FROM financial.bank_reconciliation_rules WHERE id = $1 AND tenant_id = $2`,
+      [id, tenantId]
+    );
+
+    if (!existing) {
+      throw new NotFoundError('Regla de conciliacion no encontrada');
+    }
+
+    await query(`DELETE FROM financial.bank_reconciliation_rules WHERE id = $1`, [id]);
+  }
+
+  // ==========================================
+  // HELPERS
+  // ==========================================
+
+  /**
+   * Aplicar una regla a una linea de extracto
+   */
+  private applyRule(
+    rule: ReconciliationRule,
+    line: BankStatementLineResponse
+  ): boolean {
+    switch (rule.match_type) {
+      case 'exact_amount':
+        return Math.abs(Number(line.amount)) === parseFloat(rule.match_value);
+
+      case 'reference_contains':
+        return line.reference?.toLowerCase().includes(rule.match_value.toLowerCase()) || false;
+
+      case 'partner_name':
+        // Esto requeriria el nombre del partner, que ya esta en partner_name
+        return line.partner_name?.toLowerCase().includes(rule.match_value.toLowerCase()) || false;
+
+      default:
+        return false;
+    }
+  }
+}
+
+export const bankReconciliationService = new BankReconciliationService();
diff --git a/src/modules/purchases/dto/index.ts b/src/modules/purchases/dto/index.ts
index 1e79596..ddd5f0b 100644
--- a/src/modules/purchases/dto/index.ts
+++ b/src/modules/purchases/dto/index.ts
@@ -37,3 +37,7 @@ export class UpdatePurchaseOrderDto {
   @IsOptional() @IsString() notes?: string;
   @IsOptional() @IsEnum(['draft', 'sent', 'confirmed', 'partial', 'received', 'cancelled']) status?: string;
 }
+
+// 3-Way Matching DTOs
+export * from './matching-status.dto';
+export * from './resolve-exception.dto';
diff --git a/src/modules/purchases/dto/matching-status.dto.ts b/src/modules/purchases/dto/matching-status.dto.ts
new file mode 100644
index 0000000..7fadecb
--- /dev/null
+++ b/src/modules/purchases/dto/matching-status.dto.ts
@@ -0,0 +1,180 @@
+import { IsString, IsOptional, IsNumber, IsUUID, IsArray, ValidateNested, IsEnum } from 'class-validator';
+import { Type } from 'class-transformer';
+import { MatchingStatus } from '../entities/purchase-order-matching.entity';
+import { MatchingLineStatus } from '../entities/purchase-matching-line.entity';
+import { ExceptionType, ExceptionStatus } from '../entities/matching-exception.entity';
+
+/**
+ * DTO for matching line status information
+ */
+export class MatchingLineStatusDto {
+  @IsUUID()
+  id: string;
+
+  @IsUUID()
+  orderItemId: string;
+
+  @IsString()
+  productName: string;
+
+  @IsNumber()
+  qtyOrdered: number;
+
+  @IsNumber()
+  qtyReceived: number;
+
+  @IsNumber()
+  qtyInvoiced: number;
+
+  @IsNumber()
+  priceOrdered: number;
+
+  @IsNumber()
+  priceInvoiced: number;
+
+  @IsNumber()
+  qtyVariance: number;
+
+  @IsNumber()
+  invoiceQtyVariance: number;
+
+  @IsNumber()
+  priceVariance: number;
+
+  @IsString()
+  status: MatchingLineStatus;
+}
+
+/**
+ * DTO for exception information
+ */
+export class MatchingExceptionDto {
+  @IsUUID()
+  id: string;
+
+  @IsEnum(['over_receipt', 'short_receipt', 'over_invoice', 'short_invoice', 'price_variance'])
+  exceptionType: ExceptionType;
+
+  @IsOptional()
+  @IsNumber()
+  expectedValue?: number;
+
+  @IsOptional()
+  @IsNumber()
+  actualValue?: number;
+
+  @IsOptional()
+  @IsNumber()
+  varianceValue?: number;
+
+  @IsOptional()
+  @IsNumber()
+  variancePercent?: number;
+
+  @IsEnum(['pending', 'approved', 'rejected'])
+  status: ExceptionStatus;
+
+  @IsOptional()
+  @IsString()
+  resolvedAt?: string;
+
+  @IsOptional()
+  @IsString()
+  resolutionNotes?: string;
+}
+
+/**
+ * DTO for complete matching status response
+ */
+export class MatchingStatusDto {
+  @IsUUID()
+  id: string;
+
+  @IsUUID()
+  purchaseOrderId: string;
+
+  @IsString()
+  orderNumber: string;
+
+  @IsEnum(['pending', 'partial_receipt', 'received', 'partial_invoice', 'matched', 'mismatch'])
+  status: MatchingStatus;
+
+  @IsNumber()
+  totalOrdered: number;
+
+  @IsNumber()
+  totalReceived: number;
+
+  @IsNumber()
+  totalInvoiced: number;
+
+  @IsNumber()
+  receiptVariance: number;
+
+  @IsNumber()
+  invoiceVariance: number;
+
+  @IsOptional()
+  @IsUUID()
+  lastReceiptId?: string;
+
+  @IsOptional()
+  @IsUUID()
+  lastInvoiceId?: string;
+
+  @IsOptional()
+  @IsString()
+  matchedAt?: string;
+
+  @IsArray()
+  @ValidateNested({ each: true })
+  @Type(() => MatchingLineStatusDto)
+  lines: MatchingLineStatusDto[];
+
+  @IsArray()
+  @ValidateNested({ each: true })
+  @Type(() => MatchingExceptionDto)
+  exceptions: MatchingExceptionDto[];
+
+  @IsNumber()
+  pendingExceptionsCount: number;
+}
+
+/**
+ * DTO for matching summary (list view)
+ */
+export class MatchingSummaryDto {
+  @IsUUID()
+  id: string;
+
+  @IsUUID()
+  purchaseOrderId: string;
+
+  @IsString()
+  orderNumber: string;
+
+  @IsString()
+  supplierName: string;
+
+  @IsEnum(['pending', 'partial_receipt', 'received', 'partial_invoice', 'matched', 'mismatch'])
+  status: MatchingStatus;
+
+  @IsNumber()
+  totalOrdered: number;
+
+  @IsNumber()
+  totalReceived: number;
+
+  @IsNumber()
+  totalInvoiced: number;
+
+  @IsNumber()
+  pendingExceptionsCount: number;
+
+  @IsString()
+  createdAt: string;
+
+  @IsOptional()
+  @IsString()
+  matchedAt?: string;
+}
diff --git a/src/modules/purchases/dto/resolve-exception.dto.ts b/src/modules/purchases/dto/resolve-exception.dto.ts
new file mode 100644
index 0000000..7704e8e
--- /dev/null
+++ b/src/modules/purchases/dto/resolve-exception.dto.ts
@@ -0,0 +1,31 @@
+import { IsString, IsOptional, IsEnum, MaxLength } from 'class-validator';
+import { ExceptionStatus } from '../entities/matching-exception.entity';
+
+/**
+ * DTO for resolving a matching exception
+ */
+export class ResolveExceptionDto {
+  @IsEnum(['approved', 'rejected'])
+  resolution: Exclude<ExceptionStatus, 'pending'>;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(1000)
+  notes?: string;
+}
+
+/**
+ * DTO for bulk resolving exceptions
+ */
+export class BulkResolveExceptionsDto {
+  @IsString({ each: true })
+  exceptionIds: string[];
+
+  @IsEnum(['approved', 'rejected'])
+  resolution: Exclude<ExceptionStatus, 'pending'>;
+
+  @IsOptional()
+  @IsString()
+  @MaxLength(1000)
+  notes?: string;
+}
diff --git a/src/modules/purchases/entities/index.ts b/src/modules/purchases/entities/index.ts
index d4c36a1..29fe145 100644
--- a/src/modules/purchases/entities/index.ts
+++ b/src/modules/purchases/entities/index.ts
@@ -2,3 +2,6 @@ export { PurchaseOrder } from './purchase-order.entity';
 export { PurchaseOrderItem } from './purchase-order-item.entity';
 export { PurchaseReceipt } from './purchase-receipt.entity';
 export { PurchaseReceiptItem } from './purchase-receipt-item.entity';
+export { PurchaseOrderMatching, MatchingStatus } from './purchase-order-matching.entity';
+export { PurchaseMatchingLine, MatchingLineStatus } from './purchase-matching-line.entity';
+export { MatchingException, ExceptionType, ExceptionStatus } from './matching-exception.entity';
diff --git a/src/modules/purchases/entities/matching-exception.entity.ts b/src/modules/purchases/entities/matching-exception.entity.ts
new file mode 100644
index 0000000..a1ffb37
--- /dev/null
+++ b/src/modules/purchases/entities/matching-exception.entity.ts
@@ -0,0 +1,78 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  Index,
+  ManyToOne,
+  JoinColumn,
+} from 'typeorm';
+import { PurchaseOrderMatching } from './purchase-order-matching.entity';
+import { PurchaseMatchingLine } from './purchase-matching-line.entity';
+
+export type ExceptionType =
+  | 'over_receipt'
+  | 'short_receipt'
+  | 'over_invoice'
+  | 'short_invoice'
+  | 'price_variance';
+
+export type ExceptionStatus = 'pending' | 'approved' | 'rejected';
+
+@Entity({ name: 'matching_exceptions', schema: 'purchases' })
+export class MatchingException {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Index()
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Index()
+  @Column({ name: 'matching_id', type: 'uuid', nullable: true })
+  matchingId?: string;
+
+  @ManyToOne(() => PurchaseOrderMatching, (matching) => matching.exceptions, { onDelete: 'CASCADE' })
+  @JoinColumn({ name: 'matching_id' })
+  matching?: PurchaseOrderMatching;
+
+  @Index()
+  @Column({ name: 'matching_line_id', type: 'uuid', nullable: true })
+  matchingLineId?: string;
+
+  @ManyToOne(() => PurchaseMatchingLine, (line) => line.exceptions, { onDelete: 'CASCADE' })
+  @JoinColumn({ name: 'matching_line_id' })
+  matchingLine?: PurchaseMatchingLine;
+
+  @Index()
+  @Column({ name: 'exception_type', type: 'varchar', length: 50 })
+  exceptionType: ExceptionType;
+
+  @Column({ name: 'expected_value', type: 'decimal', precision: 15, scale: 4, nullable: true })
+  expectedValue?: number;
+
+  @Column({ name: 'actual_value', type: 'decimal', precision: 15, scale: 4, nullable: true })
+  actualValue?: number;
+
+  @Column({ name: 'variance_value', type: 'decimal', precision: 15, scale: 4, nullable: true })
+  varianceValue?: number;
+
+  @Column({ name: 'variance_percent', type: 'decimal', precision: 5, scale: 2, nullable: true })
+  variancePercent?: number;
+
+  @Index()
+  @Column({ type: 'varchar', length: 20, default: 'pending' })
+  status: ExceptionStatus;
+
+  @Column({ name: 'resolved_at', type: 'timestamptz', nullable: true })
+  resolvedAt?: Date;
+
+  @Column({ name: 'resolved_by', type: 'uuid', nullable: true })
+  resolvedBy?: string;
+
+  @Column({ name: 'resolution_notes', type: 'text', nullable: true })
+  resolutionNotes?: string;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+}
diff --git a/src/modules/purchases/entities/purchase-matching-line.entity.ts b/src/modules/purchases/entities/purchase-matching-line.entity.ts
new file mode 100644
index 0000000..72e4f35
--- /dev/null
+++ b/src/modules/purchases/entities/purchase-matching-line.entity.ts
@@ -0,0 +1,103 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  Index,
+  ManyToOne,
+  OneToMany,
+  JoinColumn,
+} from 'typeorm';
+import { PurchaseOrderMatching } from './purchase-order-matching.entity';
+import { PurchaseOrderItem } from './purchase-order-item.entity';
+import { MatchingException } from './matching-exception.entity';
+
+export type MatchingLineStatus = 'pending' | 'partial' | 'matched' | 'mismatch';
+
+@Entity({ name: 'purchase_matching_lines', schema: 'purchases' })
+export class PurchaseMatchingLine {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Index()
+  @Column({ name: 'matching_id', type: 'uuid' })
+  matchingId: string;
+
+  @ManyToOne(() => PurchaseOrderMatching, (matching) => matching.lines, { onDelete: 'CASCADE' })
+  @JoinColumn({ name: 'matching_id' })
+  matching: PurchaseOrderMatching;
+
+  @Index()
+  @Column({ name: 'order_item_id', type: 'uuid' })
+  orderItemId: string;
+
+  @ManyToOne(() => PurchaseOrderItem, { onDelete: 'RESTRICT' })
+  @JoinColumn({ name: 'order_item_id' })
+  orderItem: PurchaseOrderItem;
+
+  @Index()
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  // Quantities
+  @Column({ name: 'qty_ordered', type: 'decimal', precision: 15, scale: 4 })
+  qtyOrdered: number;
+
+  @Column({ name: 'qty_received', type: 'decimal', precision: 15, scale: 4, default: 0 })
+  qtyReceived: number;
+
+  @Column({ name: 'qty_invoiced', type: 'decimal', precision: 15, scale: 4, default: 0 })
+  qtyInvoiced: number;
+
+  // Prices
+  @Column({ name: 'price_ordered', type: 'decimal', precision: 15, scale: 2 })
+  priceOrdered: number;
+
+  @Column({ name: 'price_invoiced', type: 'decimal', precision: 15, scale: 2, default: 0 })
+  priceInvoiced: number;
+
+  // Generated columns (read-only in TypeORM)
+  @Column({
+    name: 'qty_variance',
+    type: 'decimal',
+    precision: 15,
+    scale: 4,
+    insert: false,
+    update: false,
+    nullable: true,
+  })
+  qtyVariance: number;
+
+  @Column({
+    name: 'invoice_qty_variance',
+    type: 'decimal',
+    precision: 15,
+    scale: 4,
+    insert: false,
+    update: false,
+    nullable: true,
+  })
+  invoiceQtyVariance: number;
+
+  @Column({
+    name: 'price_variance',
+    type: 'decimal',
+    precision: 15,
+    scale: 2,
+    insert: false,
+    update: false,
+    nullable: true,
+  })
+  priceVariance: number;
+
+  @Index()
+  @Column({ type: 'varchar', length: 20, default: 'pending' })
+  status: MatchingLineStatus;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  // Relations
+  @OneToMany(() => MatchingException, (exception) => exception.matchingLine)
+  exceptions: MatchingException[];
+}
diff --git a/src/modules/purchases/entities/purchase-order-matching.entity.ts b/src/modules/purchases/entities/purchase-order-matching.entity.ts
new file mode 100644
index 0000000..0516a7f
--- /dev/null
+++ b/src/modules/purchases/entities/purchase-order-matching.entity.ts
@@ -0,0 +1,107 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  Index,
+  ManyToOne,
+  OneToMany,
+  JoinColumn,
+} from 'typeorm';
+import { PurchaseOrder } from './purchase-order.entity';
+import { PurchaseReceipt } from './purchase-receipt.entity';
+import { PurchaseMatchingLine } from './purchase-matching-line.entity';
+import { MatchingException } from './matching-exception.entity';
+
+export type MatchingStatus =
+  | 'pending'
+  | 'partial_receipt'
+  | 'received'
+  | 'partial_invoice'
+  | 'matched'
+  | 'mismatch';
+
+@Entity({ name: 'purchase_order_matching', schema: 'purchases' })
+export class PurchaseOrderMatching {
+  @PrimaryGeneratedColumn('uuid')
+  id: string;
+
+  @Index()
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId: string;
+
+  @Index()
+  @Column({ name: 'purchase_order_id', type: 'uuid' })
+  purchaseOrderId: string;
+
+  @ManyToOne(() => PurchaseOrder, { onDelete: 'RESTRICT' })
+  @JoinColumn({ name: 'purchase_order_id' })
+  purchaseOrder: PurchaseOrder;
+
+  @Index()
+  @Column({ type: 'varchar', length: 20, default: 'pending' })
+  status: MatchingStatus;
+
+  @Column({ name: 'total_ordered', type: 'decimal', precision: 15, scale: 2 })
+  totalOrdered: number;
+
+  @Column({ name: 'total_received', type: 'decimal', precision: 15, scale: 2, default: 0 })
+  totalReceived: number;
+
+  @Column({ name: 'total_invoiced', type: 'decimal', precision: 15, scale: 2, default: 0 })
+  totalInvoiced: number;
+
+  // Generated columns (read-only in TypeORM)
+  @Column({
+    name: 'receipt_variance',
+    type: 'decimal',
+    precision: 15,
+    scale: 2,
+    insert: false,
+    update: false,
+    nullable: true,
+  })
+  receiptVariance: number;
+
+  @Column({
+    name: 'invoice_variance',
+    type: 'decimal',
+    precision: 15,
+    scale: 2,
+    insert: false,
+    update: false,
+    nullable: true,
+  })
+  invoiceVariance: number;
+
+  @Index()
+  @Column({ name: 'last_receipt_id', type: 'uuid', nullable: true })
+  lastReceiptId?: string;
+
+  @ManyToOne(() => PurchaseReceipt, { nullable: true })
+  @JoinColumn({ name: 'last_receipt_id' })
+  lastReceipt?: PurchaseReceipt;
+
+  @Column({ name: 'last_invoice_id', type: 'uuid', nullable: true })
+  lastInvoiceId?: string;
+
+  @Column({ name: 'matched_at', type: 'timestamptz', nullable: true })
+  matchedAt?: Date;
+
+  @Column({ name: 'matched_by', type: 'uuid', nullable: true })
+  matchedBy?: string;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt: Date;
+
+  // Relations
+  @OneToMany(() => PurchaseMatchingLine, (line) => line.matching)
+  lines: PurchaseMatchingLine[];
+
+  @OneToMany(() => MatchingException, (exception) => exception.matching)
+  exceptions: MatchingException[];
+}
diff --git a/src/modules/purchases/services/index.ts b/src/modules/purchases/services/index.ts
index 72daa36..6ff21d2 100644
--- a/src/modules/purchases/services/index.ts
+++ b/src/modules/purchases/services/index.ts
@@ -2,6 +2,9 @@ import { Repository, FindOptionsWhere } from 'typeorm';
 import { PurchaseOrder } from '../entities';
 import { CreatePurchaseOrderDto, UpdatePurchaseOrderDto } from '../dto';
 
+// Export 3-Way Matching Service
+export { ThreeWayMatchingService, MatchingSearchParams, InvoiceData, InvoiceLineData } from './three-way-matching.service';
+
 export interface PurchaseSearchParams {
   tenantId: string;
   supplierId?: string;
diff --git a/src/modules/purchases/services/three-way-matching.service.ts b/src/modules/purchases/services/three-way-matching.service.ts
new file mode 100644
index 0000000..4158ceb
--- /dev/null
+++ b/src/modules/purchases/services/three-way-matching.service.ts
@@ -0,0 +1,740 @@
+import { Repository, DataSource } from 'typeorm';
+import {
+  PurchaseOrder,
+  PurchaseOrderItem,
+  PurchaseReceipt,
+  PurchaseReceiptItem,
+  PurchaseOrderMatching,
+  PurchaseMatchingLine,
+  MatchingException,
+  MatchingStatus,
+  MatchingLineStatus,
+  ExceptionType,
+} from '../entities';
+import {
+  MatchingStatusDto,
+  MatchingLineStatusDto,
+  MatchingExceptionDto,
+  MatchingSummaryDto,
+  ResolveExceptionDto,
+} from '../dto';
+
+/**
+ * Tolerance configuration for matching validation
+ */
+const TOLERANCES = {
+  QUANTITY_PERCENT: 0.5, // 0.5% tolerance for quantity variance
+  PRICE_PERCENT: 2.0, // 2% tolerance for price variance
+};
+
+export interface MatchingSearchParams {
+  tenantId: string;
+  status?: MatchingStatus;
+  supplierId?: string;
+  hasExceptions?: boolean;
+  limit?: number;
+  offset?: number;
+}
+
+/**
+ * Interface for invoice data (simplified for matching purposes)
+ */
+export interface InvoiceLineData {
+  orderItemId: string;
+  quantityInvoiced: number;
+  priceInvoiced: number;
+}
+
+export interface InvoiceData {
+  invoiceId: string;
+  purchaseOrderId: string;
+  totalInvoiced: number;
+  lines: InvoiceLineData[];
+}
+
+export class ThreeWayMatchingService {
+  constructor(
+    private readonly matchingRepository: Repository<PurchaseOrderMatching>,
+    private readonly matchingLineRepository: Repository<PurchaseMatchingLine>,
+    private readonly exceptionRepository: Repository<MatchingException>,
+    private readonly orderRepository: Repository<PurchaseOrder>,
+    private readonly orderItemRepository: Repository<PurchaseOrderItem>,
+    private readonly receiptRepository: Repository<PurchaseReceipt>,
+    private readonly receiptItemRepository: Repository<PurchaseReceiptItem>,
+    private readonly dataSource: DataSource
+  ) {}
+
+  // ==================== Initialization ====================
+
+  /**
+   * Initialize matching record when a purchase order is confirmed
+   * Called when PO status changes to 'confirmed'
+   */
+  async initializeMatching(purchaseOrderId: string, tenantId: string): Promise<PurchaseOrderMatching> {
+    // Check if matching already exists
+    const existing = await this.matchingRepository.findOne({
+      where: { purchaseOrderId, tenantId },
+    });
+
+    if (existing) {
+      return existing;
+    }
+
+    // Get order with items
+    const order = await this.orderRepository.findOne({
+      where: { id: purchaseOrderId, tenantId },
+    });
+
+    if (!order) {
+      throw new Error(`Purchase order ${purchaseOrderId} not found`);
+    }
+
+    const orderItems = await this.orderItemRepository.find({
+      where: { orderId: purchaseOrderId },
+    });
+
+    if (orderItems.length === 0) {
+      throw new Error(`Purchase order ${purchaseOrderId} has no items`);
+    }
+
+    // Create matching record within transaction
+    return this.dataSource.transaction(async (manager) => {
+      const matchingRepo = manager.getRepository(PurchaseOrderMatching);
+      const matchingLineRepo = manager.getRepository(PurchaseMatchingLine);
+
+      const matching = matchingRepo.create({
+        tenantId,
+        purchaseOrderId,
+        status: 'pending',
+        totalOrdered: Number(order.total),
+        totalReceived: 0,
+        totalInvoiced: 0,
+      });
+
+      const savedMatching = await matchingRepo.save(matching);
+
+      // Create matching lines for each order item
+      const lines = orderItems.map((item) =>
+        matchingLineRepo.create({
+          matchingId: savedMatching.id,
+          orderItemId: item.id,
+          tenantId,
+          qtyOrdered: Number(item.quantity),
+          qtyReceived: 0,
+          qtyInvoiced: 0,
+          priceOrdered: Number(item.unitPrice),
+          priceInvoiced: 0,
+          status: 'pending',
+        })
+      );
+
+      await matchingLineRepo.save(lines);
+
+      return savedMatching;
+    });
+  }
+
+  // ==================== Receipt Updates ====================
+
+  /**
+   * Update matching quantities from a confirmed receipt
+   */
+  async updateFromReceipt(receiptId: string, tenantId: string): Promise<PurchaseOrderMatching> {
+    const receipt = await this.receiptRepository.findOne({
+      where: { id: receiptId, tenantId },
+    });
+
+    if (!receipt) {
+      throw new Error(`Receipt ${receiptId} not found`);
+    }
+
+    const receiptItems = await this.receiptItemRepository.find({
+      where: { receiptId },
+    });
+
+    // Get or create matching record
+    let matching = await this.matchingRepository.findOne({
+      where: { purchaseOrderId: receipt.orderId, tenantId },
+    });
+
+    if (!matching) {
+      matching = await this.initializeMatching(receipt.orderId, tenantId);
+    }
+
+    return this.dataSource.transaction(async (manager) => {
+      const matchingRepo = manager.getRepository(PurchaseOrderMatching);
+      const matchingLineRepo = manager.getRepository(PurchaseMatchingLine);
+      const exceptionRepo = manager.getRepository(MatchingException);
+
+      // Update matching lines from receipt items
+      for (const receiptItem of receiptItems) {
+        if (!receiptItem.orderItemId) continue;
+
+        const matchingLine = await matchingLineRepo.findOne({
+          where: { matchingId: matching!.id, orderItemId: receiptItem.orderItemId },
+        });
+
+        if (matchingLine) {
+          // Accumulate received quantity
+          matchingLine.qtyReceived = Number(matchingLine.qtyReceived) + Number(receiptItem.quantityReceived);
+          await matchingLineRepo.save(matchingLine);
+
+          // Check for receipt quantity exceptions
+          await this.checkReceiptQuantityException(
+            matchingLine,
+            exceptionRepo,
+            tenantId
+          );
+        }
+      }
+
+      // Recalculate totals
+      const lines = await matchingLineRepo.find({
+        where: { matchingId: matching!.id },
+      });
+
+      const orderItems = await this.orderItemRepository.find({
+        where: { orderId: matching!.purchaseOrderId },
+      });
+
+      // Create a map for quick lookup
+      const orderItemMap = new Map(orderItems.map((item) => [item.id, item]));
+
+      let totalReceived = 0;
+      for (const line of lines) {
+        const orderItem = orderItemMap.get(line.orderItemId);
+        if (orderItem) {
+          totalReceived += Number(line.qtyReceived) * Number(orderItem.unitPrice);
+        }
+      }
+
+      matching!.totalReceived = totalReceived;
+      matching!.lastReceiptId = receiptId;
+
+      // Update status
+      matching!.status = this.calculateMatchingStatus(matching!, lines);
+
+      return matchingRepo.save(matching!);
+    });
+  }
+
+  // ==================== Invoice Updates ====================
+
+  /**
+   * Update matching from an invoice
+   */
+  async updateFromInvoice(invoiceData: InvoiceData, tenantId: string): Promise<PurchaseOrderMatching> {
+    // Get or create matching record
+    let matching = await this.matchingRepository.findOne({
+      where: { purchaseOrderId: invoiceData.purchaseOrderId, tenantId },
+    });
+
+    if (!matching) {
+      matching = await this.initializeMatching(invoiceData.purchaseOrderId, tenantId);
+    }
+
+    return this.dataSource.transaction(async (manager) => {
+      const matchingRepo = manager.getRepository(PurchaseOrderMatching);
+      const matchingLineRepo = manager.getRepository(PurchaseMatchingLine);
+      const exceptionRepo = manager.getRepository(MatchingException);
+
+      // Update matching lines from invoice lines
+      for (const invoiceLine of invoiceData.lines) {
+        const matchingLine = await matchingLineRepo.findOne({
+          where: { matchingId: matching!.id, orderItemId: invoiceLine.orderItemId },
+        });
+
+        if (matchingLine) {
+          // Accumulate invoiced quantity and update price
+          matchingLine.qtyInvoiced = Number(matchingLine.qtyInvoiced) + invoiceLine.quantityInvoiced;
+          matchingLine.priceInvoiced = invoiceLine.priceInvoiced;
+          await matchingLineRepo.save(matchingLine);
+
+          // Check for invoice exceptions
+          await this.checkInvoiceExceptions(
+            matchingLine,
+            exceptionRepo,
+            tenantId
+          );
+        }
+      }
+
+      // Update totals
+      matching!.totalInvoiced = Number(matching!.totalInvoiced) + invoiceData.totalInvoiced;
+      matching!.lastInvoiceId = invoiceData.invoiceId;
+
+      // Recalculate status
+      const lines = await matchingLineRepo.find({
+        where: { matchingId: matching!.id },
+      });
+      matching!.status = this.calculateMatchingStatus(matching!, lines);
+
+      return matchingRepo.save(matching!);
+    });
+  }
+
+  // ==================== Matching Validation ====================
+
+  /**
+   * Perform complete matching validation for an order
+   */
+  async performMatching(matchingId: string, tenantId: string, userId?: string): Promise<PurchaseOrderMatching> {
+    const matching = await this.matchingRepository.findOne({
+      where: { id: matchingId, tenantId },
+    });
+
+    if (!matching) {
+      throw new Error(`Matching record ${matchingId} not found`);
+    }
+
+    return this.dataSource.transaction(async (manager) => {
+      const matchingRepo = manager.getRepository(PurchaseOrderMatching);
+      const matchingLineRepo = manager.getRepository(PurchaseMatchingLine);
+      const exceptionRepo = manager.getRepository(MatchingException);
+
+      const lines = await matchingLineRepo.find({
+        where: { matchingId },
+      });
+
+      // Validate each line
+      for (const line of lines) {
+        // Check receipt quantity variance
+        await this.checkReceiptQuantityException(line, exceptionRepo, tenantId);
+
+        // Check invoice quantity variance
+        await this.checkInvoiceExceptions(line, exceptionRepo, tenantId);
+
+        // Update line status
+        line.status = this.calculateLineStatus(line);
+        await matchingLineRepo.save(line);
+      }
+
+      // Check if all lines are matched and no pending exceptions
+      const pendingExceptions = await exceptionRepo.count({
+        where: { matchingId, status: 'pending' },
+      });
+
+      const allLinesMatched = lines.every((line) => line.status === 'matched');
+
+      if (allLinesMatched && pendingExceptions === 0) {
+        matching.status = 'matched';
+        matching.matchedAt = new Date();
+        matching.matchedBy = userId;
+      } else if (lines.some((line) => line.status === 'mismatch') || pendingExceptions > 0) {
+        matching.status = 'mismatch';
+      }
+
+      return matchingRepo.save(matching);
+    });
+  }
+
+  // ==================== Status Queries ====================
+
+  /**
+   * Get complete matching status for a purchase order
+   */
+  async getMatchingStatus(purchaseOrderId: string, tenantId: string): Promise<MatchingStatusDto | null> {
+    const matching = await this.matchingRepository.findOne({
+      where: { purchaseOrderId, tenantId },
+      relations: ['purchaseOrder'],
+    });
+
+    if (!matching) {
+      return null;
+    }
+
+    const lines = await this.matchingLineRepository.find({
+      where: { matchingId: matching.id },
+    });
+
+    const orderItems = await this.orderItemRepository.find({
+      where: { orderId: purchaseOrderId },
+    });
+
+    const orderItemMap = new Map(orderItems.map((item) => [item.id, item]));
+
+    const exceptions = await this.exceptionRepository.find({
+      where: { matchingId: matching.id },
+      order: { createdAt: 'DESC' },
+    });
+
+    const pendingExceptionsCount = exceptions.filter((e) => e.status === 'pending').length;
+
+    const lineStatuses: MatchingLineStatusDto[] = lines.map((line) => {
+      const orderItem = orderItemMap.get(line.orderItemId);
+      return {
+        id: line.id,
+        orderItemId: line.orderItemId,
+        productName: orderItem?.productName || 'Unknown',
+        qtyOrdered: Number(line.qtyOrdered),
+        qtyReceived: Number(line.qtyReceived),
+        qtyInvoiced: Number(line.qtyInvoiced),
+        priceOrdered: Number(line.priceOrdered),
+        priceInvoiced: Number(line.priceInvoiced),
+        qtyVariance: Number(line.qtyVariance) || 0,
+        invoiceQtyVariance: Number(line.invoiceQtyVariance) || 0,
+        priceVariance: Number(line.priceVariance) || 0,
+        status: line.status,
+      };
+    });
+
+    const exceptionDtos: MatchingExceptionDto[] = exceptions.map((exc) => ({
+      id: exc.id,
+      exceptionType: exc.exceptionType,
+      expectedValue: exc.expectedValue ? Number(exc.expectedValue) : undefined,
+      actualValue: exc.actualValue ? Number(exc.actualValue) : undefined,
+      varianceValue: exc.varianceValue ? Number(exc.varianceValue) : undefined,
+      variancePercent: exc.variancePercent ? Number(exc.variancePercent) : undefined,
+      status: exc.status,
+      resolvedAt: exc.resolvedAt?.toISOString(),
+      resolutionNotes: exc.resolutionNotes,
+    }));
+
+    return {
+      id: matching.id,
+      purchaseOrderId: matching.purchaseOrderId,
+      orderNumber: matching.purchaseOrder?.orderNumber || '',
+      status: matching.status,
+      totalOrdered: Number(matching.totalOrdered),
+      totalReceived: Number(matching.totalReceived),
+      totalInvoiced: Number(matching.totalInvoiced),
+      receiptVariance: Number(matching.receiptVariance) || 0,
+      invoiceVariance: Number(matching.invoiceVariance) || 0,
+      lastReceiptId: matching.lastReceiptId,
+      lastInvoiceId: matching.lastInvoiceId,
+      matchedAt: matching.matchedAt?.toISOString(),
+      lines: lineStatuses,
+      exceptions: exceptionDtos,
+      pendingExceptionsCount,
+    };
+  }
+
+  /**
+   * Get list of matchings with summary
+   */
+  async getMatchingList(params: MatchingSearchParams): Promise<{ data: MatchingSummaryDto[]; total: number }> {
+    const { tenantId, status, supplierId, hasExceptions, limit = 50, offset = 0 } = params;
+
+    const qb = this.matchingRepository
+      .createQueryBuilder('matching')
+      .leftJoinAndSelect('matching.purchaseOrder', 'po')
+      .where('matching.tenant_id = :tenantId', { tenantId });
+
+    if (status) {
+      qb.andWhere('matching.status = :status', { status });
+    }
+
+    if (supplierId) {
+      qb.andWhere('po.supplier_id = :supplierId', { supplierId });
+    }
+
+    const [matchings, total] = await qb
+      .orderBy('matching.created_at', 'DESC')
+      .take(limit)
+      .skip(offset)
+      .getManyAndCount();
+
+    // Get exception counts
+    const matchingIds = matchings.map((m) => m.id);
+    let exceptionCounts: Map<string, number> = new Map();
+
+    if (matchingIds.length > 0) {
+      const countResults = await this.exceptionRepository
+        .createQueryBuilder('exc')
+        .select('exc.matching_id', 'matchingId')
+        .addSelect('COUNT(*)', 'count')
+        .where('exc.matching_id IN (:...matchingIds)', { matchingIds })
+        .andWhere('exc.status = :status', { status: 'pending' })
+        .groupBy('exc.matching_id')
+        .getRawMany();
+
+      exceptionCounts = new Map(countResults.map((r) => [r.matchingId, parseInt(r.count)]));
+    }
+
+    const data: MatchingSummaryDto[] = matchings
+      .filter((matching) => {
+        if (hasExceptions === true) {
+          return (exceptionCounts.get(matching.id) || 0) > 0;
+        }
+        if (hasExceptions === false) {
+          return (exceptionCounts.get(matching.id) || 0) === 0;
+        }
+        return true;
+      })
+      .map((matching) => ({
+        id: matching.id,
+        purchaseOrderId: matching.purchaseOrderId,
+        orderNumber: matching.purchaseOrder?.orderNumber || '',
+        supplierName: matching.purchaseOrder?.supplierName || '',
+        status: matching.status,
+        totalOrdered: Number(matching.totalOrdered),
+        totalReceived: Number(matching.totalReceived),
+        totalInvoiced: Number(matching.totalInvoiced),
+        pendingExceptionsCount: exceptionCounts.get(matching.id) || 0,
+        createdAt: matching.createdAt.toISOString(),
+        matchedAt: matching.matchedAt?.toISOString(),
+      }));
+
+    return { data, total };
+  }
+
+  // ==================== Exception Management ====================
+
+  /**
+   * Resolve an exception
+   */
+  async resolveException(
+    exceptionId: string,
+    tenantId: string,
+    dto: ResolveExceptionDto,
+    userId: string
+  ): Promise<MatchingException> {
+    const exception = await this.exceptionRepository.findOne({
+      where: { id: exceptionId, tenantId },
+    });
+
+    if (!exception) {
+      throw new Error(`Exception ${exceptionId} not found`);
+    }
+
+    if (exception.status !== 'pending') {
+      throw new Error(`Exception ${exceptionId} is already resolved`);
+    }
+
+    exception.status = dto.resolution;
+    exception.resolvedAt = new Date();
+    exception.resolvedBy = userId;
+    exception.resolutionNotes = dto.notes;
+
+    const saved = await this.exceptionRepository.save(exception);
+
+    // Re-evaluate matching status after resolving exception
+    if (exception.matchingId) {
+      await this.performMatching(exception.matchingId, tenantId, userId);
+    }
+
+    return saved;
+  }
+
+  /**
+   * Get pending exceptions for a tenant
+   */
+  async getPendingExceptions(
+    tenantId: string,
+    limit = 50,
+    offset = 0
+  ): Promise<{ data: MatchingException[]; total: number }> {
+    const [data, total] = await this.exceptionRepository.findAndCount({
+      where: { tenantId, status: 'pending' },
+      order: { createdAt: 'DESC' },
+      take: limit,
+      skip: offset,
+    });
+
+    return { data, total };
+  }
+
+  // ==================== Private Helper Methods ====================
+
+  /**
+   * Check and create receipt quantity exceptions
+   */
+  private async checkReceiptQuantityException(
+    line: PurchaseMatchingLine,
+    exceptionRepo: Repository<MatchingException>,
+    tenantId: string
+  ): Promise<void> {
+    const qtyOrdered = Number(line.qtyOrdered);
+    const qtyReceived = Number(line.qtyReceived);
+    const variance = qtyOrdered - qtyReceived;
+    const variancePercent = qtyOrdered > 0 ? Math.abs(variance / qtyOrdered) * 100 : 0;
+
+    // Check if variance exceeds tolerance
+    if (variancePercent > TOLERANCES.QUANTITY_PERCENT) {
+      const exceptionType: ExceptionType = variance > 0 ? 'short_receipt' : 'over_receipt';
+
+      // Check if exception already exists
+      const existing = await exceptionRepo.findOne({
+        where: {
+          matchingLineId: line.id,
+          exceptionType,
+          status: 'pending',
+        },
+      });
+
+      if (!existing) {
+        const exception = exceptionRepo.create({
+          tenantId,
+          matchingId: line.matchingId,
+          matchingLineId: line.id,
+          exceptionType,
+          expectedValue: qtyOrdered,
+          actualValue: qtyReceived,
+          varianceValue: Math.abs(variance),
+          variancePercent,
+          status: 'pending',
+        });
+
+        await exceptionRepo.save(exception);
+      }
+    }
+  }
+
+  /**
+   * Check and create invoice exceptions (quantity and price)
+   */
+  private async checkInvoiceExceptions(
+    line: PurchaseMatchingLine,
+    exceptionRepo: Repository<MatchingException>,
+    tenantId: string
+  ): Promise<void> {
+    const qtyReceived = Number(line.qtyReceived);
+    const qtyInvoiced = Number(line.qtyInvoiced);
+    const priceOrdered = Number(line.priceOrdered);
+    const priceInvoiced = Number(line.priceInvoiced);
+
+    // Check invoice quantity variance (invoice vs receipt)
+    if (qtyInvoiced > qtyReceived) {
+      const variance = qtyInvoiced - qtyReceived;
+      const variancePercent = qtyReceived > 0 ? (variance / qtyReceived) * 100 : 100;
+
+      if (variancePercent > TOLERANCES.QUANTITY_PERCENT) {
+        const existing = await exceptionRepo.findOne({
+          where: {
+            matchingLineId: line.id,
+            exceptionType: 'over_invoice',
+            status: 'pending',
+          },
+        });
+
+        if (!existing) {
+          const exception = exceptionRepo.create({
+            tenantId,
+            matchingId: line.matchingId,
+            matchingLineId: line.id,
+            exceptionType: 'over_invoice',
+            expectedValue: qtyReceived,
+            actualValue: qtyInvoiced,
+            varianceValue: variance,
+            variancePercent,
+            status: 'pending',
+          });
+
+          await exceptionRepo.save(exception);
+        }
+      }
+    }
+
+    // Check price variance
+    if (priceInvoiced > 0 && priceOrdered > 0) {
+      const priceVarianceAmount = priceInvoiced - priceOrdered;
+      const priceVariancePercent = (priceVarianceAmount / priceOrdered) * 100;
+
+      // Only create exception if invoiced price exceeds ordered price by more than tolerance
+      if (priceVariancePercent > TOLERANCES.PRICE_PERCENT) {
+        const existing = await exceptionRepo.findOne({
+          where: {
+            matchingLineId: line.id,
+            exceptionType: 'price_variance',
+            status: 'pending',
+          },
+        });
+
+        if (!existing) {
+          const exception = exceptionRepo.create({
+            tenantId,
+            matchingId: line.matchingId,
+            matchingLineId: line.id,
+            exceptionType: 'price_variance',
+            expectedValue: priceOrdered,
+            actualValue: priceInvoiced,
+            varianceValue: priceVarianceAmount,
+            variancePercent: priceVariancePercent,
+            status: 'pending',
+          });
+
+          await exceptionRepo.save(exception);
+        }
+      }
+    }
+  }
+
+  /**
+   * Calculate matching status based on current state
+   */
+  private calculateMatchingStatus(
+    matching: PurchaseOrderMatching,
+    lines: PurchaseMatchingLine[]
+  ): MatchingStatus {
+    const totalOrdered = Number(matching.totalOrdered);
+    const totalReceived = Number(matching.totalReceived);
+    const totalInvoiced = Number(matching.totalInvoiced);
+
+    // No receipts yet
+    if (totalReceived === 0) {
+      return 'pending';
+    }
+
+    // Partial receipt
+    if (totalReceived < totalOrdered * 0.995) {
+      return 'partial_receipt';
+    }
+
+    // Fully received, no invoice
+    if (totalInvoiced === 0) {
+      return 'received';
+    }
+
+    // Partial invoice
+    if (totalInvoiced < totalReceived * 0.995) {
+      return 'partial_invoice';
+    }
+
+    // Check all lines
+    const allMatched = lines.every((line) => this.calculateLineStatus(line) === 'matched');
+
+    return allMatched ? 'matched' : 'mismatch';
+  }
+
+  /**
+   * Calculate line status based on quantities and prices
+   */
+  private calculateLineStatus(line: PurchaseMatchingLine): MatchingLineStatus {
+    const qtyOrdered = Number(line.qtyOrdered);
+    const qtyReceived = Number(line.qtyReceived);
+    const qtyInvoiced = Number(line.qtyInvoiced);
+    const priceOrdered = Number(line.priceOrdered);
+    const priceInvoiced = Number(line.priceInvoiced);
+
+    // No activity yet
+    if (qtyReceived === 0 && qtyInvoiced === 0) {
+      return 'pending';
+    }
+
+    // Check quantity tolerances
+    const qtyReceivedVariance = Math.abs(qtyOrdered - qtyReceived) / qtyOrdered * 100;
+    const qtyInvoicedVariance = qtyReceived > 0 ? Math.abs(qtyReceived - qtyInvoiced) / qtyReceived * 100 : 0;
+
+    // Check price tolerance (only if invoiced)
+    let priceVariance = 0;
+    if (priceInvoiced > 0 && priceOrdered > 0) {
+      priceVariance = Math.abs(priceInvoiced - priceOrdered) / priceOrdered * 100;
+    }
+
+    // Partial if not fully received or invoiced
+    if (qtyReceived < qtyOrdered * 0.995 || qtyInvoiced < qtyReceived * 0.995) {
+      return 'partial';
+    }
+
+    // Mismatch if any variance exceeds tolerance
+    if (
+      qtyReceivedVariance > TOLERANCES.QUANTITY_PERCENT ||
+      qtyInvoicedVariance > TOLERANCES.QUANTITY_PERCENT ||
+      priceVariance > TOLERANCES.PRICE_PERCENT
+    ) {
+      return 'mismatch';
+    }
+
+    return 'matched';
+  }
+}