diff --git a/src/modules/billing-usage/entities/coupon-redemption.entity.ts b/src/modules/billing-usage/entities/coupon-redemption.entity.ts
new file mode 100644
index 0000000..6c96f1a
--- /dev/null
+++ b/src/modules/billing-usage/entities/coupon-redemption.entity.ts
@@ -0,0 +1,44 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  ManyToOne,
+  JoinColumn,
+  CreateDateColumn,
+  Unique,
+} from 'typeorm';
+import { Coupon } from './coupon.entity.js';
+import { TenantSubscription } from './tenant-subscription.entity.js';
+
+@Entity({ name: 'coupon_redemptions', schema: 'billing' })
+@Unique(['couponId', 'tenantId'])
+export class CouponRedemption {
+  @PrimaryGeneratedColumn('uuid')
+  id!: string;
+
+  @Column({ name: 'coupon_id', type: 'uuid' })
+  couponId!: string;
+
+  @ManyToOne(() => Coupon, (coupon) => coupon.redemptions)
+  @JoinColumn({ name: 'coupon_id' })
+  coupon!: Coupon;
+
+  @Column({ name: 'tenant_id', type: 'uuid' })
+  tenantId!: string;
+
+  @Column({ name: 'subscription_id', type: 'uuid', nullable: true })
+  subscriptionId?: string;
+
+  @ManyToOne(() => TenantSubscription, { nullable: true })
+  @JoinColumn({ name: 'subscription_id' })
+  subscription?: TenantSubscription;
+
+  @Column({ name: 'discount_amount', type: 'decimal', precision: 10, scale: 2 })
+  discountAmount!: number;
+
+  @CreateDateColumn({ name: 'redeemed_at', type: 'timestamptz' })
+  redeemedAt!: Date;
+
+  @Column({ name: 'expires_at', type: 'timestamptz', nullable: true })
+  expiresAt?: Date;
+}
diff --git a/src/modules/billing-usage/entities/coupon.entity.ts b/src/modules/billing-usage/entities/coupon.entity.ts
new file mode 100644
index 0000000..6c8d0bb
--- /dev/null
+++ b/src/modules/billing-usage/entities/coupon.entity.ts
@@ -0,0 +1,72 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  UpdateDateColumn,
+  OneToMany,
+} from 'typeorm';
+import { CouponRedemption } from './coupon-redemption.entity.js';
+
+export type DiscountType = 'percentage' | 'fixed';
+export type DurationPeriod = 'once' | 'forever' | 'months';
+
+@Entity({ name: 'coupons', schema: 'billing' })
+export class Coupon {
+  @PrimaryGeneratedColumn('uuid')
+  id!: string;
+
+  @Column({ type: 'varchar', length: 50, unique: true })
+  code!: string;
+
+  @Column({ type: 'varchar', length: 255 })
+  name!: string;
+
+  @Column({ type: 'text', nullable: true })
+  description?: string;
+
+  @Column({ name: 'discount_type', type: 'varchar', length: 20 })
+  discountType!: DiscountType;
+
+  @Column({ name: 'discount_value', type: 'decimal', precision: 10, scale: 2 })
+  discountValue!: number;
+
+  @Column({ type: 'varchar', length: 3, default: 'MXN' })
+  currency!: string;
+
+  @Column({ name: 'applicable_plans', type: 'uuid', array: true, default: [] })
+  applicablePlans!: string[];
+
+  @Column({ name: 'min_amount', type: 'decimal', precision: 10, scale: 2, default: 0 })
+  minAmount!: number;
+
+  @Column({ name: 'duration_period', type: 'varchar', length: 20, default: 'once' })
+  durationPeriod!: DurationPeriod;
+
+  @Column({ name: 'duration_months', type: 'integer', nullable: true })
+  durationMonths?: number;
+
+  @Column({ name: 'max_redemptions', type: 'integer', nullable: true })
+  maxRedemptions?: number;
+
+  @Column({ name: 'current_redemptions', type: 'integer', default: 0 })
+  currentRedemptions!: number;
+
+  @Column({ name: 'valid_from', type: 'timestamptz', nullable: true })
+  validFrom?: Date;
+
+  @Column({ name: 'valid_until', type: 'timestamptz', nullable: true })
+  validUntil?: Date;
+
+  @Column({ name: 'is_active', type: 'boolean', default: true })
+  isActive!: boolean;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt!: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt!: Date;
+
+  @OneToMany(() => CouponRedemption, (redemption) => redemption.coupon)
+  redemptions!: CouponRedemption[];
+}
diff --git a/src/modules/billing-usage/entities/index.ts b/src/modules/billing-usage/entities/index.ts
index 39d73c3..5d72394 100644
--- a/src/modules/billing-usage/entities/index.ts
+++ b/src/modules/billing-usage/entities/index.ts
@@ -1,9 +1,13 @@
-export { SubscriptionPlan, PlanType } from './subscription-plan.entity';
-export { TenantSubscription, BillingCycle, SubscriptionStatus } from './tenant-subscription.entity';
-export { UsageTracking } from './usage-tracking.entity';
-export { UsageEvent, EventCategory } from './usage-event.entity';
-export { Invoice, InvoiceStatus, InvoiceContext, InvoiceType, InvoiceItem } from './invoice.entity';
-export { InvoiceItemType } from './invoice-item.entity';
-export { BillingPaymentMethod, PaymentProvider, PaymentMethodType } from './payment-method.entity';
-export { BillingAlert, BillingAlertType, AlertSeverity, AlertStatus } from './billing-alert.entity';
-export { PlanFeature } from './plan-feature.entity';
+export { SubscriptionPlan, PlanType } from './subscription-plan.entity.js';
+export { TenantSubscription, BillingCycle, SubscriptionStatus } from './tenant-subscription.entity.js';
+export { UsageTracking } from './usage-tracking.entity.js';
+export { UsageEvent, EventCategory } from './usage-event.entity.js';
+export { Invoice, InvoiceStatus, InvoiceContext, InvoiceType, InvoiceItem } from './invoice.entity.js';
+export { InvoiceItemType } from './invoice-item.entity.js';
+export { BillingPaymentMethod, PaymentProvider, PaymentMethodType } from './payment-method.entity.js';
+export { BillingAlert, BillingAlertType, AlertSeverity, AlertStatus } from './billing-alert.entity.js';
+export { PlanFeature } from './plan-feature.entity.js';
+export { PlanLimit, LimitType } from './plan-limit.entity.js';
+export { Coupon, DiscountType, DurationPeriod } from './coupon.entity.js';
+export { CouponRedemption } from './coupon-redemption.entity.js';
+export { StripeEvent } from './stripe-event.entity.js';
diff --git a/src/modules/billing-usage/entities/plan-limit.entity.ts b/src/modules/billing-usage/entities/plan-limit.entity.ts
new file mode 100644
index 0000000..1cc2fe2
--- /dev/null
+++ b/src/modules/billing-usage/entities/plan-limit.entity.ts
@@ -0,0 +1,52 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  ManyToOne,
+  JoinColumn,
+  CreateDateColumn,
+  UpdateDateColumn,
+} from 'typeorm';
+import { SubscriptionPlan } from './subscription-plan.entity.js';
+
+export type LimitType = 'monthly' | 'daily' | 'total' | 'per_user';
+
+@Entity({ name: 'plan_limits', schema: 'billing' })
+export class PlanLimit {
+  @PrimaryGeneratedColumn('uuid')
+  id!: string;
+
+  @Column({ name: 'plan_id', type: 'uuid' })
+  planId!: string;
+
+  @ManyToOne(() => SubscriptionPlan, { onDelete: 'CASCADE' })
+  @JoinColumn({ name: 'plan_id' })
+  plan!: SubscriptionPlan;
+
+  @Column({ name: 'limit_key', type: 'varchar', length: 100 })
+  limitKey!: string;
+
+  @Column({ name: 'limit_name', type: 'varchar', length: 255 })
+  limitName!: string;
+
+  @Column({ name: 'limit_value', type: 'integer' })
+  limitValue!: number;
+
+  @Column({ name: 'limit_type', type: 'varchar', length: 50, default: 'monthly' })
+  limitType!: LimitType;
+
+  @Column({ name: 'allow_overage', type: 'boolean', default: false })
+  allowOverage!: boolean;
+
+  @Column({ name: 'overage_unit_price', type: 'decimal', precision: 10, scale: 4, default: 0 })
+  overageUnitPrice!: number;
+
+  @Column({ name: 'overage_currency', type: 'varchar', length: 3, default: 'MXN' })
+  overageCurrency!: string;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt!: Date;
+
+  @UpdateDateColumn({ name: 'updated_at', type: 'timestamptz' })
+  updatedAt!: Date;
+}
diff --git a/src/modules/billing-usage/entities/stripe-event.entity.ts b/src/modules/billing-usage/entities/stripe-event.entity.ts
new file mode 100644
index 0000000..d11eb11
--- /dev/null
+++ b/src/modules/billing-usage/entities/stripe-event.entity.ts
@@ -0,0 +1,43 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  CreateDateColumn,
+  Index,
+} from 'typeorm';
+
+@Entity({ name: 'stripe_events', schema: 'billing' })
+export class StripeEvent {
+  @PrimaryGeneratedColumn('uuid')
+  id!: string;
+
+  @Column({ name: 'stripe_event_id', type: 'varchar', length: 255, unique: true })
+  @Index()
+  stripeEventId!: string;
+
+  @Column({ name: 'event_type', type: 'varchar', length: 100 })
+  @Index()
+  eventType!: string;
+
+  @Column({ name: 'api_version', type: 'varchar', length: 20, nullable: true })
+  apiVersion?: string;
+
+  @Column({ type: 'jsonb' })
+  data!: Record<string, any>;
+
+  @Column({ type: 'boolean', default: false })
+  @Index()
+  processed!: boolean;
+
+  @Column({ name: 'processed_at', type: 'timestamptz', nullable: true })
+  processedAt?: Date;
+
+  @Column({ name: 'error_message', type: 'text', nullable: true })
+  errorMessage?: string;
+
+  @Column({ name: 'retry_count', type: 'integer', default: 0 })
+  retryCount!: number;
+
+  @CreateDateColumn({ name: 'created_at', type: 'timestamptz' })
+  createdAt!: Date;
+}
diff --git a/src/modules/partners/__tests__/partners.controller.test.ts b/src/modules/partners/__tests__/partners.controller.test.ts
new file mode 100644
index 0000000..d2cd0ec
--- /dev/null
+++ b/src/modules/partners/__tests__/partners.controller.test.ts
@@ -0,0 +1,292 @@
+import { jest, describe, it, expect, beforeEach } from '@jest/globals';
+import { Response, NextFunction } from 'express';
+import { createMockPartner } from '../../../__tests__/helpers.js';
+import { AuthenticatedRequest } from '../../../shared/types/index.js';
+
+// Mock the service
+const mockFindAll = jest.fn();
+const mockFindById = jest.fn();
+const mockCreate = jest.fn();
+const mockUpdate = jest.fn();
+const mockDelete = jest.fn();
+const mockFindCustomers = jest.fn();
+const mockFindSuppliers = jest.fn();
+
+jest.mock('../partners.service.js', () => ({
+  partnersService: {
+    findAll: (...args: any[]) => mockFindAll(...args),
+    findById: (...args: any[]) => mockFindById(...args),
+    create: (...args: any[]) => mockCreate(...args),
+    update: (...args: any[]) => mockUpdate(...args),
+    delete: (...args: any[]) => mockDelete(...args),
+    findCustomers: (...args: any[]) => mockFindCustomers(...args),
+    findSuppliers: (...args: any[]) => mockFindSuppliers(...args),
+  },
+}));
+
+// Import after mocking
+import { partnersController } from '../partners.controller.js';
+
+describe('PartnersController', () => {
+  let mockReq: Partial<AuthenticatedRequest>;
+  let mockRes: Partial<Response>;
+  let mockNext: NextFunction;
+  const tenantId = 'test-tenant-uuid';
+  const userId = 'test-user-uuid';
+
+  beforeEach(() => {
+    jest.clearAllMocks();
+    mockReq = {
+      user: {
+        id: userId,
+        userId,
+        tenantId,
+        email: 'test@test.com',
+        role: 'admin',
+      } as any,
+      params: {},
+      query: {},
+      body: {},
+    };
+    mockRes = {
+      status: jest.fn().mockReturnThis() as any,
+      json: jest.fn() as any,
+    };
+    mockNext = jest.fn();
+  });
+
+  describe('findAll', () => {
+    it('should return paginated partners', async () => {
+      const mockPartners = {
+        data: [createMockPartner()],
+        total: 1,
+      };
+      mockFindAll.mockResolvedValue(mockPartners);
+      mockReq.query = { page: '1', limit: '20' };
+
+      await partnersController.findAll(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockFindAll).toHaveBeenCalledWith(tenantId, expect.objectContaining({
+        page: 1,
+        limit: 20,
+      }));
+      expect(mockRes.json).toHaveBeenCalledWith(expect.objectContaining({
+        success: true,
+        data: mockPartners.data,
+      }));
+    });
+
+    it('should apply filters from query params', async () => {
+      mockFindAll.mockResolvedValue({ data: [], total: 0 });
+      mockReq.query = { search: 'test', partnerType: 'customer', isActive: 'true' };
+
+      await partnersController.findAll(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockFindAll).toHaveBeenCalledWith(tenantId, expect.objectContaining({
+        search: 'test',
+        partnerType: 'customer',
+        isActive: true,
+      }));
+    });
+
+    it('should call next with error on invalid query', async () => {
+      mockReq.query = { page: 'invalid' };
+
+      await partnersController.findAll(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockNext).toHaveBeenCalled();
+    });
+  });
+
+  describe('findById', () => {
+    it('should return partner when found', async () => {
+      const mockPartner = createMockPartner();
+      mockFindById.mockResolvedValue(mockPartner);
+      mockReq.params = { id: 'partner-uuid-1' };
+
+      await partnersController.findById(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockFindById).toHaveBeenCalledWith('partner-uuid-1', tenantId);
+      expect(mockRes.json).toHaveBeenCalledWith(expect.objectContaining({
+        success: true,
+        data: mockPartner,
+      }));
+    });
+
+    it('should call next with error when partner not found', async () => {
+      mockFindById.mockRejectedValue(new Error('Not found'));
+      mockReq.params = { id: 'nonexistent' };
+
+      await partnersController.findById(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockNext).toHaveBeenCalled();
+    });
+  });
+
+  describe('create', () => {
+    it('should create partner successfully', async () => {
+      const mockPartner = createMockPartner();
+      mockCreate.mockResolvedValue(mockPartner);
+      mockReq.body = {
+        code: 'PART-001',
+        displayName: 'New Partner',
+        email: 'new@partner.com',
+        partnerType: 'customer',
+      };
+
+      await partnersController.create(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockCreate).toHaveBeenCalledWith(
+        expect.objectContaining({
+          code: 'PART-001',
+          displayName: 'New Partner',
+          email: 'new@partner.com',
+          partnerType: 'customer',
+        }),
+        tenantId,
+        userId
+      );
+      expect(mockRes.status).toHaveBeenCalledWith(201);
+    });
+
+    it('should validate required fields', async () => {
+      mockReq.body = {}; // Missing required code
+
+      await partnersController.create(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockNext).toHaveBeenCalled();
+      expect(mockCreate).not.toHaveBeenCalled();
+    });
+
+    it('should accept snake_case fields', async () => {
+      const mockPartner = createMockPartner();
+      mockCreate.mockResolvedValue(mockPartner);
+      mockReq.body = {
+        code: 'PART-002',
+        display_name: 'Snake Case Partner',
+        partner_type: 'supplier',
+      };
+
+      await partnersController.create(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockCreate).toHaveBeenCalled();
+    });
+  });
+
+  describe('update', () => {
+    it('should update partner successfully', async () => {
+      const mockPartner = createMockPartner({ displayName: 'Updated Name' });
+      mockUpdate.mockResolvedValue(mockPartner);
+      mockReq.params = { id: 'partner-uuid-1' };
+      mockReq.body = { displayName: 'Updated Name' };
+
+      await partnersController.update(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockUpdate).toHaveBeenCalledWith(
+        'partner-uuid-1',
+        expect.objectContaining({ displayName: 'Updated Name' }),
+        tenantId,
+        userId
+      );
+    });
+
+    it('should call next with error on invalid data', async () => {
+      mockReq.params = { id: 'partner-uuid-1' };
+      mockReq.body = { email: 'not-an-email' };
+
+      await partnersController.update(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockNext).toHaveBeenCalled();
+    });
+  });
+
+  describe('delete', () => {
+    it('should delete partner successfully', async () => {
+      mockDelete.mockResolvedValue(undefined);
+      mockReq.params = { id: 'partner-uuid-1' };
+
+      await partnersController.delete(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockDelete).toHaveBeenCalledWith('partner-uuid-1', tenantId, userId);
+      expect(mockRes.json).toHaveBeenCalledWith(expect.objectContaining({
+        success: true,
+      }));
+    });
+  });
+
+  describe('findCustomers', () => {
+    it('should return only customers', async () => {
+      const mockCustomers = { data: [createMockPartner({ partnerType: 'customer' })], total: 1 };
+      mockFindCustomers.mockResolvedValue(mockCustomers);
+      mockReq.query = {};
+
+      await partnersController.findCustomers(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockFindCustomers).toHaveBeenCalledWith(tenantId, expect.any(Object));
+    });
+  });
+
+  describe('findSuppliers', () => {
+    it('should return only suppliers', async () => {
+      const mockSuppliers = { data: [createMockPartner({ partnerType: 'supplier' })], total: 1 };
+      mockFindSuppliers.mockResolvedValue(mockSuppliers);
+      mockReq.query = {};
+
+      await partnersController.findSuppliers(
+        mockReq as AuthenticatedRequest,
+        mockRes as Response,
+        mockNext
+      );
+
+      expect(mockFindSuppliers).toHaveBeenCalledWith(tenantId, expect.any(Object));
+    });
+  });
+});
diff --git a/src/modules/purchases/__tests__/purchases.service.test.ts b/src/modules/purchases/__tests__/purchases.service.test.ts
index 4963ede..0284d82 100644
--- a/src/modules/purchases/__tests__/purchases.service.test.ts
+++ b/src/modules/purchases/__tests__/purchases.service.test.ts
@@ -12,6 +12,17 @@ jest.mock('../../../config/database.js', () => ({
   getClient: () => mockGetClient(),
 }));
 
+// Mock sequences service
+const mockGetNextNumber = jest.fn();
+jest.mock('../../core/sequences.service.js', () => ({
+  sequencesService: {
+    getNextNumber: (...args: any[]) => mockGetNextNumber(...args),
+  },
+  SEQUENCE_CODES: {
+    PURCHASE_ORDER: 'PO',
+  },
+}));
+
 // Import after mocking
 import { purchasesService } from '../purchases.service.js';
 import { NotFoundError, ConflictError, ValidationError } from '../../../shared/errors/index.js';
@@ -28,6 +39,7 @@ describe('PurchasesService', () => {
   beforeEach(() => {
     jest.clearAllMocks();
     mockGetClient.mockResolvedValue(mockClient);
+    mockGetNextNumber.mockResolvedValue('PO-00001');
   });
 
   describe('findAll', () => {
@@ -278,18 +290,29 @@ describe('PurchasesService', () => {
     it('should confirm draft order with lines', async () => {
       const draftOrder = createMockPurchaseOrder({
         status: 'draft',
+        company_id: 'company-uuid',
         lines: [createMockPurchaseOrderLine()],
       });
 
       mockQueryOne.mockResolvedValue(draftOrder);
-      mockQuery.mockResolvedValue([createMockPurchaseOrderLine()]);
+      mockQuery
+        .mockResolvedValueOnce([createMockPurchaseOrderLine()]) // findById lines
+        .mockResolvedValueOnce(undefined); // UPDATE status
+
+      // Mock client.query calls for confirm flow
+      mockClient.query
+        .mockResolvedValueOnce({ rows: [] }) // BEGIN returns empty
+        .mockResolvedValueOnce({ rows: [{ id: 'supplier-loc-uuid' }] }) // supplier location
+        .mockResolvedValueOnce({ rows: [{ location_id: 'internal-loc-uuid', warehouse_id: 'wh-uuid' }] }) // internal location
+        .mockResolvedValueOnce({ rows: [{ id: 'picking-uuid' }] }) // INSERT picking
+        .mockResolvedValueOnce({ rows: [] }) // INSERT stock_move
+        .mockResolvedValueOnce({ rows: [] }) // UPDATE status
+        .mockResolvedValueOnce({ rows: [] }); // COMMIT
 
       await purchasesService.confirm('po-uuid-1', tenantId, userId);
 
-      expect(mockQuery).toHaveBeenCalledWith(
-        expect.stringContaining("status = 'confirmed'"),
-        expect.any(Array)
-      );
+      expect(mockClient.query).toHaveBeenCalledWith('BEGIN');
+      expect(mockClient.query).toHaveBeenCalledWith('COMMIT');
     });
 
     it('should throw ConflictError when order is not draft', async () => {
diff --git a/src/modules/sales/__tests__/orders.service.test.ts b/src/modules/sales/__tests__/orders.service.test.ts
index 3f16e1c..c96c6d2 100644
--- a/src/modules/sales/__tests__/orders.service.test.ts
+++ b/src/modules/sales/__tests__/orders.service.test.ts
@@ -30,6 +30,16 @@ jest.mock('../../core/sequences.service.js', () => ({
   },
   SEQUENCE_CODES: {
     SALES_ORDER: 'SO',
+    PICKING_OUT: 'WH/OUT',
+  },
+}));
+
+// Mock stockReservationService
+jest.mock('../../inventory/stock-reservation.service.js', () => ({
+  stockReservationService: {
+    reserveWithClient: jest.fn(() => Promise.resolve({ success: true, errors: [] })),
+    releaseWithClient: jest.fn(() => Promise.resolve()),
+    checkAvailability: jest.fn(() => Promise.resolve({ available: true, lines: [] })),
   },
 }));
 
@@ -364,15 +374,24 @@ describe('OrdersService', () => {
     it('should confirm draft order with lines', async () => {
       const order = createMockSalesOrder({
         status: 'draft',
+        company_id: 'company-uuid',
         lines: [createMockSalesOrderLine()],
       });
 
       mockQueryOne.mockResolvedValue(order);
-      mockQuery.mockResolvedValue([createMockSalesOrderLine()]);
+      mockQuery
+        .mockResolvedValueOnce([createMockSalesOrderLine()]) // findById lines
+        .mockResolvedValueOnce(undefined); // UPDATE status
+
+      // Mock client.query calls for confirm flow
       mockClient.query
-        .mockResolvedValueOnce(undefined) // BEGIN
-        .mockResolvedValueOnce(undefined) // UPDATE status
-        .mockResolvedValueOnce(undefined); // COMMIT
+        .mockResolvedValueOnce({ rows: [] }) // BEGIN
+        .mockResolvedValueOnce({ rows: [{ location_id: 'stock-loc-uuid', warehouse_id: 'wh-uuid' }] }) // stock location
+        .mockResolvedValueOnce({ rows: [{ id: 'customer-loc-uuid' }] }) // customer location
+        .mockResolvedValueOnce({ rows: [{ id: 'picking-uuid' }] }) // INSERT picking
+        .mockResolvedValueOnce({ rows: [] }) // INSERT stock_move
+        .mockResolvedValueOnce({ rows: [] }) // UPDATE status
+        .mockResolvedValueOnce({ rows: [] }); // COMMIT
 
       const result = await ordersService.confirm('order-uuid-1', tenantId, userId);
 
@@ -403,14 +422,17 @@ describe('OrdersService', () => {
     it('should rollback on error', async () => {
       const order = createMockSalesOrder({
         status: 'draft',
+        company_id: 'company-uuid',
         lines: [createMockSalesOrderLine()],
       });
 
       mockQueryOne.mockResolvedValue(order);
       mockQuery.mockResolvedValue([createMockSalesOrderLine()]);
       mockClient.query
-        .mockResolvedValueOnce(undefined) // BEGIN
-        .mockRejectedValueOnce(new Error('DB Error')); // UPDATE fails
+        .mockResolvedValueOnce({ rows: [] }) // BEGIN
+        .mockResolvedValueOnce({ rows: [{ location_id: 'stock-loc-uuid', warehouse_id: 'wh-uuid' }] }) // stock location
+        .mockResolvedValueOnce({ rows: [{ id: 'customer-loc-uuid' }] }) // customer location
+        .mockRejectedValueOnce(new Error('DB Error')); // INSERT picking fails
 
       await expect(
         ordersService.confirm('order-uuid-1', tenantId, userId)
@@ -422,17 +444,36 @@ describe('OrdersService', () => {
   });
 
   describe('cancel', () => {
+    const mockClientCancel = {
+      query: jest.fn(),
+      release: jest.fn(),
+    };
+
+    beforeEach(() => {
+      mockGetClient.mockResolvedValue(mockClientCancel);
+    });
+
     it('should cancel draft order', async () => {
-      const draftOrder = createMockSalesOrder({ status: 'draft' });
-      mockQueryOne.mockResolvedValue(draftOrder);
+      const draftOrder = createMockSalesOrder({
+        status: 'draft',
+        delivery_status: 'pending',
+        invoice_status: 'pending',
+      });
+      mockQueryOne
+        .mockResolvedValueOnce(draftOrder) // findById
+        .mockResolvedValueOnce({ ...draftOrder, status: 'cancelled' }); // findById after cancel
       mockQuery.mockResolvedValue([]);
 
+      // Mock client.query for cancel flow (draft orders don't need stock release)
+      mockClientCancel.query
+        .mockResolvedValueOnce({ rows: [] }) // BEGIN
+        .mockResolvedValueOnce({ rows: [] }) // UPDATE status
+        .mockResolvedValueOnce({ rows: [] }); // COMMIT
+
       await ordersService.cancel('order-uuid-1', tenantId, userId);
 
-      expect(mockQuery).toHaveBeenCalledWith(
-        expect.stringContaining("status = 'cancelled'"),
-        expect.any(Array)
-      );
+      expect(mockClientCancel.query).toHaveBeenCalledWith('BEGIN');
+      expect(mockClientCancel.query).toHaveBeenCalledWith('COMMIT');
     });
 
     it('should throw ValidationError when order is done', async () => {