feat(fin,ops): Facturación y Cobranza (Diag. 4), bitácora de embarque (Diag. 3) y subida a MinIO

- schema fin: fin.invoices + fin.invoice_items + fin.payments; totales con IVA,
  estados borrador→emitida→enviada→pagada, cobranza (pagos) y saldo automático
- generar-factura-desde-embarque (toma conceptos de venta de la cotización)
- ops.shipment_events: bitácora/hitos del embarque con secuencia por defecto
  según operación (importación/exportación) — cubre Diagrama 3
- subida de documentos a MinIO: POST /crm/uploads (multipart) + URL firmada
- migración c4d5e6f7a8b9, routers/permisos (fin), seed del flujo hasta factura
- 58 tests pytest en verde

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

backend/alembic/versions/c4d5e6f7a8b9_fin_invoicing_and_shipment_events.py

@@ -0,0 +1,140 @@
+"""fin (invoices, invoice_items, payments) + ops.shipment_events
+
+Revision ID: c4d5e6f7a8b9
+Revises: b3c4d5e6f7a8
+Create Date: 2026-07-15 00:00:00.000000
+
+"""
+from typing import Sequence, Union
+
+import sqlalchemy as sa
+from alembic import op
+
+revision: str = "c4d5e6f7a8b9"
+down_revision: Union[str, None] = "b3c4d5e6f7a8"
+branch_labels: Union[str, Sequence[str], None] = None
+depends_on: Union[str, Sequence[str], None] = None
+
+
+def _scoped_columns() -> list[sa.Column]:
+    return [
+        sa.Column("tenant_id", sa.Integer(), nullable=False),
+        sa.Column("company_id", sa.Integer(), nullable=False),
+        sa.Column("created_at", sa.DateTime(), nullable=False, server_default=sa.text("now()")),
+        sa.Column("updated_at", sa.DateTime(), nullable=False, server_default=sa.text("now()")),
+        sa.Column("deleted_at", sa.DateTime(), nullable=True),
+    ]
+
+
+def _scoped_indexes(table: str, schema: str) -> None:
+    op.create_index(f"ix_{schema}_{table}_id", table, ["id"], schema=schema)
+    op.create_index(f"ix_{schema}_{table}_tenant_id", table, ["tenant_id"], schema=schema)
+    op.create_index(f"ix_{schema}_{table}_company_id", table, ["company_id"], schema=schema)
+
+
+def upgrade() -> None:
+    # ---------- schema fin ----------
+    op.execute("CREATE SCHEMA IF NOT EXISTS fin")
+
+    op.create_table(
+        "invoices",
+        sa.Column("id", sa.Integer(), nullable=False),
+        sa.Column("reference", sa.String(length=40), nullable=True),
+        sa.Column("shipment_id", sa.Integer(), nullable=True),
+        sa.Column("quote_id", sa.Integer(), nullable=True),
+        sa.Column("account_id", sa.Integer(), nullable=True),
+        sa.Column("currency", sa.String(length=3), nullable=False, server_default=sa.text("'MXN'")),
+        sa.Column("status", sa.String(length=20), nullable=False, server_default=sa.text("'borrador'")),
+        sa.Column("issue_date", sa.Date(), nullable=True),
+        sa.Column("due_date", sa.Date(), nullable=True),
+        sa.Column("subtotal", sa.Numeric(precision=14, scale=2), nullable=False, server_default=sa.text("0")),
+        sa.Column("tax_rate", sa.Numeric(precision=5, scale=2), nullable=False, server_default=sa.text("0")),
+        sa.Column("tax_amount", sa.Numeric(precision=14, scale=2), nullable=False, server_default=sa.text("0")),
+        sa.Column("total", sa.Numeric(precision=14, scale=2), nullable=False, server_default=sa.text("0")),
+        sa.Column("paid_amount", sa.Numeric(precision=14, scale=2), nullable=False, server_default=sa.text("0")),
+        sa.Column("balance", sa.Numeric(precision=14, scale=2), nullable=False, server_default=sa.text("0")),
+        sa.Column("bank_info", sa.Text(), nullable=True),
+        sa.Column("notes", sa.Text(), nullable=True),
+        sa.Column("sent_at", sa.DateTime(), nullable=True),
+        sa.Column("paid_at", sa.DateTime(), nullable=True),
+        sa.Column("owner_user_id", sa.String(length=64), nullable=True),
+        sa.Column("created_by", sa.String(length=64), nullable=True),
+        sa.Column("updated_by", sa.String(length=64), nullable=True),
+        *_scoped_columns(),
+        sa.PrimaryKeyConstraint("id"),
+        sa.ForeignKeyConstraint(["tenant_id"], ["core.tenants.id"]),
+        sa.ForeignKeyConstraint(["shipment_id"], ["ops.shipments.id"]),
+        sa.ForeignKeyConstraint(["quote_id"], ["crm.quotes.id"]),
+        sa.ForeignKeyConstraint(["account_id"], ["crm.accounts.id"]),
+        schema="fin",
+    )
+    _scoped_indexes("invoices", "fin")
+    op.create_index("ix_fin_invoices_reference", "invoices", ["reference"], schema="fin")
+    op.create_index("ix_fin_invoices_shipment_id", "invoices", ["shipment_id"], schema="fin")
+    op.create_index("ix_fin_invoices_account_id", "invoices", ["account_id"], schema="fin")
+    op.create_index("ix_fin_invoices_status", "invoices", ["status"], schema="fin")
+    op.create_index("ix_fin_invoices_owner_user_id", "invoices", ["owner_user_id"], schema="fin")
+
+    op.create_table(
+        "invoice_items",
+        sa.Column("id", sa.Integer(), nullable=False),
+        sa.Column("invoice_id", sa.Integer(), nullable=False),
+        sa.Column("concept", sa.String(length=60), nullable=False),
+        sa.Column("description", sa.String(length=255), nullable=True),
+        sa.Column("quantity", sa.Numeric(precision=12, scale=2), nullable=False, server_default=sa.text("1")),
+        sa.Column("unit_amount", sa.Numeric(precision=14, scale=2), nullable=False, server_default=sa.text("0")),
+        *_scoped_columns(),
+        sa.PrimaryKeyConstraint("id"),
+        sa.ForeignKeyConstraint(["tenant_id"], ["core.tenants.id"]),
+        sa.ForeignKeyConstraint(["invoice_id"], ["fin.invoices.id"]),
+        schema="fin",
+    )
+    _scoped_indexes("invoice_items", "fin")
+    op.create_index("ix_fin_invoice_items_invoice_id", "invoice_items", ["invoice_id"], schema="fin")
+
+    op.create_table(
+        "payments",
+        sa.Column("id", sa.Integer(), nullable=False),
+        sa.Column("invoice_id", sa.Integer(), nullable=False),
+        sa.Column("amount", sa.Numeric(precision=14, scale=2), nullable=False),
+        sa.Column("payment_date", sa.Date(), nullable=True),
+        sa.Column("method", sa.String(length=40), nullable=True),
+        sa.Column("reference", sa.String(length=120), nullable=True),
+        sa.Column("notes", sa.Text(), nullable=True),
+        *_scoped_columns(),
+        sa.PrimaryKeyConstraint("id"),
+        sa.ForeignKeyConstraint(["tenant_id"], ["core.tenants.id"]),
+        sa.ForeignKeyConstraint(["invoice_id"], ["fin.invoices.id"]),
+        schema="fin",
+    )
+    _scoped_indexes("payments", "fin")
+    op.create_index("ix_fin_payments_invoice_id", "payments", ["invoice_id"], schema="fin")
+
+    # ---------- ops.shipment_events ----------
+    op.create_table(
+        "shipment_events",
+        sa.Column("id", sa.Integer(), nullable=False),
+        sa.Column("shipment_id", sa.Integer(), nullable=False),
+        sa.Column("event_type", sa.String(length=60), nullable=True),
+        sa.Column("title", sa.String(length=160), nullable=False),
+        sa.Column("status", sa.String(length=20), nullable=False, server_default=sa.text("'pendiente'")),
+        sa.Column("position", sa.Integer(), nullable=False, server_default=sa.text("0")),
+        sa.Column("planned_date", sa.DateTime(), nullable=True),
+        sa.Column("actual_date", sa.DateTime(), nullable=True),
+        sa.Column("notes", sa.Text(), nullable=True),
+        *_scoped_columns(),
+        sa.PrimaryKeyConstraint("id"),
+        sa.ForeignKeyConstraint(["tenant_id"], ["core.tenants.id"]),
+        sa.ForeignKeyConstraint(["shipment_id"], ["ops.shipments.id"]),
+        schema="ops",
+    )
+    _scoped_indexes("shipment_events", "ops")
+    op.create_index("ix_ops_shipment_events_shipment_id", "shipment_events", ["shipment_id"], schema="ops")
+
+
+def downgrade() -> None:
+    op.drop_table("shipment_events", schema="ops")
+    op.drop_table("payments", schema="fin")
+    op.drop_table("invoice_items", schema="fin")
+    op.drop_table("invoices", schema="fin")
+    op.execute("DROP SCHEMA IF EXISTS fin")

backend/api/v1/modules/crm/uploads/routes.py

@@ -0,0 +1,63 @@
+"""Subida de archivos a MinIO/S3 para documentos del CRM y Operaciones.
+
+Flujo: el frontend sube el archivo aquí, recibe ``file_key`` (permanente) y lo
+guarda en el documento (crm.documents / ops.shipment_documents). Para abrirlo se
+pide una URL firmada fresca en ``/uploads/url`` (las presignadas expiran).
+"""
+import re
+import uuid
+
+from fastapi import APIRouter, Depends, File, HTTPException, Query, UploadFile, status
+
+from core.security import get_current_user
+from core.storage_s3 import presigned_get_url, put_object_bytes
+
+router = APIRouter()
+
+MAX_UPLOAD_BYTES = 25 * 1024 * 1024  # 25 MB
+_SAFE_NAME = re.compile(r"[^A-Za-z0-9._-]+")
+
+
+def _safe_filename(name: str | None) -> str:
+    base = (name or "archivo").strip().replace(" ", "_")
+    base = _SAFE_NAME.sub("", base) or "archivo"
+    return base[:120]
+
+
+@router.post("/uploads")
+async def upload_file(
+    file: UploadFile = File(...),
+    company_id: int = Query(..., description="Company ID"),
+    current_user: dict = Depends(get_current_user),
+):
+    tenant_id = current_user["tenant_id"]
+    content = await file.read()
+    if len(content) > MAX_UPLOAD_BYTES:
+        raise HTTPException(
+            status_code=status.HTTP_422_UNPROCESSABLE_ENTITY,
+            detail="El archivo excede el tamaño máximo permitido (25 MB)",
+        )
+    filename = _safe_filename(file.filename)
+    key = f"tenants/{tenant_id}/companies/{company_id}/crm-docs/{uuid.uuid4().hex}/{filename}"
+    put_object_bytes(key, content, content_type=file.content_type or "application/octet-stream")
+    return {
+        "file_key": key,
+        "file_url": presigned_get_url(key),
+        "name": file.filename,
+        "content_type": file.content_type,
+        "size_bytes": len(content),
+    }
+
+
+@router.get("/uploads/url")
+def get_upload_url(
+    key: str = Query(..., description="Object key del archivo en el almacén"),
+    company_id: int = Query(..., description="Company ID"),
+    current_user: dict = Depends(get_current_user),
+):
+    tenant_id = current_user["tenant_id"]
+    # Un archivo solo puede consultarse dentro de su propio tenant/company (aislamiento).
+    prefix = f"tenants/{tenant_id}/companies/{company_id}/"
+    if not key.startswith(prefix):
+        raise HTTPException(status_code=status.HTTP_403_FORBIDDEN, detail="Archivo fuera de tu alcance")
+    return {"url": presigned_get_url(key)}

backend/api/v1/modules/fin/invoices/dto.py

@@ -0,0 +1,110 @@
+from datetime import date, datetime
+from decimal import Decimal
+
+from pydantic import BaseModel, ConfigDict, Field, computed_field
+
+
+class InvoiceItemBase(BaseModel):
+    concept: str = Field(..., max_length=60)
+    description: str | None = Field(None, max_length=255)
+    quantity: Decimal = Field(Decimal(1), ge=0, max_digits=12, decimal_places=2)
+    unit_amount: Decimal = Field(Decimal(0), ge=0, max_digits=14, decimal_places=2)
+
+
+class InvoiceItemCreate(InvoiceItemBase):
+    invoice_id: int
+
+
+class InvoiceItemUpdate(BaseModel):
+    concept: str | None = Field(None, max_length=60)
+    description: str | None = Field(None, max_length=255)
+    quantity: Decimal | None = Field(None, ge=0, max_digits=12, decimal_places=2)
+    unit_amount: Decimal | None = Field(None, ge=0, max_digits=14, decimal_places=2)
+
+
+class InvoiceItemResponse(InvoiceItemBase):
+    model_config = ConfigDict(from_attributes=True)
+
+    id: int
+    invoice_id: int
+    tenant_id: int
+    company_id: int
+
+    @computed_field
+    @property
+    def line_total(self) -> Decimal:
+        return (self.quantity or Decimal(0)) * (self.unit_amount or Decimal(0))
+
+
+class PaymentBase(BaseModel):
+    amount: Decimal = Field(..., gt=0, max_digits=14, decimal_places=2)
+    payment_date: date | None = None
+    method: str | None = Field(None, max_length=40)
+    reference: str | None = Field(None, max_length=120)
+    notes: str | None = None
+
+
+class PaymentCreate(PaymentBase):
+    invoice_id: int
+
+
+class PaymentResponse(PaymentBase):
+    model_config = ConfigDict(from_attributes=True)
+
+    id: int
+    invoice_id: int
+    tenant_id: int
+    company_id: int
+    created_at: datetime
+
+
+class InvoiceBase(BaseModel):
+    reference: str | None = Field(None, max_length=40)
+    shipment_id: int | None = None
+    quote_id: int | None = None
+    account_id: int | None = None
+    currency: str = Field("MXN", max_length=3)
+    issue_date: date | None = None
+    due_date: date | None = None
+    tax_rate: Decimal = Field(Decimal(0), ge=0, le=100, max_digits=5, decimal_places=2)
+    bank_info: str | None = None
+    notes: str | None = None
+    owner_user_id: str | None = Field(None, max_length=64)
+
+
+class InvoiceCreate(InvoiceBase):
+    pass
+
+
+class InvoiceUpdate(BaseModel):
+    reference: str | None = Field(None, max_length=40)
+    shipment_id: int | None = None
+    quote_id: int | None = None
+    account_id: int | None = None
+    currency: str | None = Field(None, max_length=3)
+    issue_date: date | None = None
+    due_date: date | None = None
+    tax_rate: Decimal | None = Field(None, ge=0, le=100, max_digits=5, decimal_places=2)
+    bank_info: str | None = None
+    notes: str | None = None
+    owner_user_id: str | None = Field(None, max_length=64)
+
+
+class InvoiceResponse(InvoiceBase):
+    model_config = ConfigDict(from_attributes=True)
+
+    id: int
+    status: str
+    subtotal: Decimal
+    tax_amount: Decimal
+    total: Decimal
+    paid_amount: Decimal
+    balance: Decimal
+    sent_at: datetime | None = None
+    paid_at: datetime | None = None
+    created_by: str | None = None
+    updated_by: str | None = None
+    tenant_id: int
+    company_id: int
+    created_at: datetime
+    updated_at: datetime

backend/api/v1/modules/fin/invoices/models.py

@@ -0,0 +1,78 @@
+from datetime import date, datetime
+
+from sqlalchemy import Date, DateTime, ForeignKey, Integer, Numeric, String, Text, text
+from sqlalchemy.orm import Mapped, mapped_column
+
+from api.v1.common.base_models import TenantScopedMixin, TimestampMixin
+from core.database import Base
+
+
+class Invoice(Base, TenantScopedMixin, TimestampMixin):
+    """Factura (Diagrama 4). Integra los costos de la operación para cobro al cliente."""
+
+    __tablename__ = "invoices"
+    __table_args__ = {"schema": "fin"}
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, index=True)
+    reference: Mapped[str | None] = mapped_column(String(40), nullable=True, index=True)  # folio
+    shipment_id: Mapped[int | None] = mapped_column(
+        Integer, ForeignKey("ops.shipments.id"), nullable=True, index=True
+    )
+    quote_id: Mapped[int | None] = mapped_column(
+        Integer, ForeignKey("crm.quotes.id"), nullable=True
+    )
+    account_id: Mapped[int | None] = mapped_column(
+        Integer, ForeignKey("crm.accounts.id"), nullable=True, index=True
+    )
+    currency: Mapped[str] = mapped_column(String(3), nullable=False, server_default=text("'MXN'"))
+    # borrador | emitida | enviada | pagada | cancelada
+    status: Mapped[str] = mapped_column(String(20), nullable=False, server_default=text("'borrador'"), index=True)
+    issue_date: Mapped[date | None] = mapped_column(Date, nullable=True)
+    due_date: Mapped[date | None] = mapped_column(Date, nullable=True)
+    subtotal: Mapped[float] = mapped_column(Numeric(14, 2), nullable=False, server_default=text("0"))
+    tax_rate: Mapped[float] = mapped_column(Numeric(5, 2), nullable=False, server_default=text("0"))  # % IVA
+    tax_amount: Mapped[float] = mapped_column(Numeric(14, 2), nullable=False, server_default=text("0"))
+    total: Mapped[float] = mapped_column(Numeric(14, 2), nullable=False, server_default=text("0"))
+    paid_amount: Mapped[float] = mapped_column(Numeric(14, 2), nullable=False, server_default=text("0"))
+    balance: Mapped[float] = mapped_column(Numeric(14, 2), nullable=False, server_default=text("0"))
+    bank_info: Mapped[str | None] = mapped_column(Text, nullable=True)  # datos bancarios
+    notes: Mapped[str | None] = mapped_column(Text, nullable=True)
+    sent_at: Mapped[datetime | None] = mapped_column(DateTime, nullable=True)
+    paid_at: Mapped[datetime | None] = mapped_column(DateTime, nullable=True)
+    owner_user_id: Mapped[str | None] = mapped_column(String(64), nullable=True, index=True)
+    created_by: Mapped[str | None] = mapped_column(String(64), nullable=True)
+    updated_by: Mapped[str | None] = mapped_column(String(64), nullable=True)
+
+
+class InvoiceItem(Base, TenantScopedMixin, TimestampMixin):
+    """Concepto de una factura (transporte, flete, despacho, gastos en destino, otros)."""
+
+    __tablename__ = "invoice_items"
+    __table_args__ = {"schema": "fin"}
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, index=True)
+    invoice_id: Mapped[int] = mapped_column(
+        Integer, ForeignKey("fin.invoices.id"), nullable=False, index=True
+    )
+    concept: Mapped[str] = mapped_column(String(60), nullable=False)
+    description: Mapped[str | None] = mapped_column(String(255), nullable=True)
+    quantity: Mapped[float] = mapped_column(Numeric(12, 2), nullable=False, server_default=text("1"))
+    unit_amount: Mapped[float] = mapped_column(Numeric(14, 2), nullable=False, server_default=text("0"))
+
+
+class Payment(Base, TenantScopedMixin, TimestampMixin):
+    """Pago (cobranza) aplicado a una factura."""
+
+    __tablename__ = "payments"
+    __table_args__ = {"schema": "fin"}
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, index=True)
+    invoice_id: Mapped[int] = mapped_column(
+        Integer, ForeignKey("fin.invoices.id"), nullable=False, index=True
+    )
+    amount: Mapped[float] = mapped_column(Numeric(14, 2), nullable=False)
+    payment_date: Mapped[date | None] = mapped_column(Date, nullable=True)
+    # transferencia | efectivo | cheque | tarjeta | otro
+    method: Mapped[str | None] = mapped_column(String(40), nullable=True)
+    reference: Mapped[str | None] = mapped_column(String(120), nullable=True)
+    notes: Mapped[str | None] = mapped_column(Text, nullable=True)

backend/api/v1/modules/fin/invoices/routes.py

@@ -0,0 +1,114 @@
+from fastapi import APIRouter, Depends, Query, status
+from sqlalchemy.orm import Session
+
+from core.database import get_core_db
+from core.security import get_current_user
+
+from . import service
+from .dto import (
+    InvoiceCreate,
+    InvoiceItemCreate,
+    InvoiceItemResponse,
+    InvoiceItemUpdate,
+    InvoiceResponse,
+    InvoiceUpdate,
+    PaymentCreate,
+    PaymentResponse,
+)
+
+router = APIRouter()
+
+
+def _uid(cu: dict) -> str | None:
+    return cu.get("sub") or cu.get("id")
+
+
+@router.get("/invoices", response_model=list[InvoiceResponse])
+def list_invoices(
+    company_id: int = Query(...),
+    search: str | None = Query(None),
+    inv_status: str | None = Query(None, alias="status"),
+    account_id: int | None = Query(None),
+    current_user: dict = Depends(get_current_user),
+    db: Session = Depends(get_core_db),
+):
+    return service.get_invoices(db, current_user["tenant_id"], company_id, search, inv_status, account_id)
+
+
+@router.get("/invoices/{invoice_id}", response_model=InvoiceResponse)
+def get_invoice(invoice_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.get_invoice(db, invoice_id, current_user["tenant_id"], company_id)
+
+
+@router.post("/invoices", response_model=InvoiceResponse, status_code=status.HTTP_201_CREATED)
+def create_invoice(payload: InvoiceCreate, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.create_invoice(db, payload, current_user["tenant_id"], company_id, _uid(current_user))
+
+
+@router.post("/invoices/from-shipment", response_model=InvoiceResponse, status_code=status.HTTP_201_CREATED)
+def generate_from_shipment(shipment_id: int = Query(...), company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.generate_from_shipment(db, shipment_id, current_user["tenant_id"], company_id, _uid(current_user))
+
+
+@router.patch("/invoices/{invoice_id}", response_model=InvoiceResponse)
+def update_invoice(invoice_id: int, payload: InvoiceUpdate, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.update_invoice(db, invoice_id, payload, current_user["tenant_id"], company_id, _uid(current_user))
+
+
+@router.patch("/invoices/{invoice_id}/emit", response_model=InvoiceResponse)
+def emit_invoice(invoice_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.emit_invoice(db, invoice_id, current_user["tenant_id"], company_id)
+
+
+@router.patch("/invoices/{invoice_id}/send", response_model=InvoiceResponse)
+def send_invoice(invoice_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.send_invoice(db, invoice_id, current_user["tenant_id"], company_id)
+
+
+@router.patch("/invoices/{invoice_id}/cancel", response_model=InvoiceResponse)
+def cancel_invoice(invoice_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.cancel_invoice(db, invoice_id, current_user["tenant_id"], company_id)
+
+
+@router.delete("/invoices/{invoice_id}", status_code=status.HTTP_204_NO_CONTENT)
+def delete_invoice(invoice_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    service.delete_invoice(db, invoice_id, current_user["tenant_id"], company_id)
+
+
+# ----- Conceptos -----
+
+@router.get("/invoices/{invoice_id}/items", response_model=list[InvoiceItemResponse])
+def list_items(invoice_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.get_items(db, invoice_id, current_user["tenant_id"], company_id)
+
+
+@router.post("/invoice-items", response_model=InvoiceItemResponse, status_code=status.HTTP_201_CREATED)
+def create_item(payload: InvoiceItemCreate, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.create_item(db, payload, current_user["tenant_id"], company_id)
+
+
+@router.patch("/invoice-items/{item_id}", response_model=InvoiceItemResponse)
+def update_item(item_id: int, payload: InvoiceItemUpdate, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.update_item(db, item_id, payload, current_user["tenant_id"], company_id)
+
+
+@router.delete("/invoice-items/{item_id}", status_code=status.HTTP_204_NO_CONTENT)
+def delete_item(item_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    service.delete_item(db, item_id, current_user["tenant_id"], company_id)
+
+
+# ----- Pagos (cobranza) -----
+
+@router.get("/invoices/{invoice_id}/payments", response_model=list[PaymentResponse])
+def list_payments(invoice_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.get_payments(db, invoice_id, current_user["tenant_id"], company_id)
+
+
+@router.post("/payments", response_model=PaymentResponse, status_code=status.HTTP_201_CREATED)
+def create_payment(payload: PaymentCreate, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    return service.create_payment(db, payload, current_user["tenant_id"], company_id)
+
+
+@router.delete("/payments/{payment_id}", status_code=status.HTTP_204_NO_CONTENT)
+def delete_payment(payment_id: int, company_id: int = Query(...), current_user: dict = Depends(get_current_user), db: Session = Depends(get_core_db)):
+    service.delete_payment(db, payment_id, current_user["tenant_id"], company_id)

backend/api/v1/modules/fin/invoices/service.py

@@ -0,0 +1,268 @@
+from datetime import date, datetime, timezone
+from decimal import Decimal
+
+from fastapi import HTTPException, status
+from sqlalchemy import func
+from sqlalchemy.orm import Session
+
+from api.v1.modules.crm.accounts.models import Account
+from api.v1.modules.crm.quotes.models import Quote, QuoteItem
+from api.v1.modules.ops.shipments.models import Shipment
+
+from .dto import InvoiceCreate, InvoiceItemCreate, InvoiceItemUpdate, InvoiceUpdate, PaymentCreate
+from .models import Invoice, InvoiceItem, Payment
+
+
+def _exists(db: Session, model, _id, tenant_id, company_id) -> bool:
+    if _id is None:
+        return True
+    return (
+        db.query(model.id)
+        .filter(model.id == _id, model.tenant_id == tenant_id, model.company_id == company_id, model.deleted_at.is_(None))
+        .first()
+        is not None
+    )
+
+
+def _validate_refs(db: Session, data: dict, tenant_id: int, company_id: int) -> None:
+    for field, model, msg in [
+        ("account_id", Account, "El cliente asociado no existe"),
+        ("shipment_id", Shipment, "El embarque asociado no existe"),
+        ("quote_id", Quote, "La cotización asociada no existe"),
+    ]:
+        if field in data and not _exists(db, model, data.get(field), tenant_id, company_id):
+            raise HTTPException(status_code=status.HTTP_422_UNPROCESSABLE_ENTITY, detail=msg)
+
+
+def _recompute(db: Session, invoice: Invoice) -> None:
+    subtotal = db.query(func.coalesce(func.sum(InvoiceItem.quantity * InvoiceItem.unit_amount), 0)).filter(
+        InvoiceItem.invoice_id == invoice.id, InvoiceItem.deleted_at.is_(None)
+    ).scalar()
+    paid = db.query(func.coalesce(func.sum(Payment.amount), 0)).filter(
+        Payment.invoice_id == invoice.id, Payment.deleted_at.is_(None)
+    ).scalar()
+    subtotal = Decimal(subtotal or 0)
+    rate = Decimal(invoice.tax_rate or 0)
+    tax = (subtotal * rate / Decimal(100)).quantize(Decimal("0.01"))
+    total = subtotal + tax
+    paid = Decimal(paid or 0)
+    invoice.subtotal = subtotal
+    invoice.tax_amount = tax
+    invoice.total = total
+    invoice.paid_amount = paid
+    invoice.balance = total - paid
+    # Estado de cobranza (no toca borrador ni cancelada)
+    if invoice.status in ("emitida", "enviada", "pagada"):
+        if total > 0 and invoice.balance <= 0:
+            invoice.status = "pagada"
+            invoice.paid_at = datetime.now(timezone.utc)
+        elif invoice.status == "pagada" and invoice.balance > 0:
+            invoice.status = "enviada"
+            invoice.paid_at = None
+
+
+# ----- Invoices -----
+
+def get_invoices(db, tenant_id, company_id, search=None, inv_status=None, account_id=None) -> list[Invoice]:
+    q = db.query(Invoice).filter(Invoice.tenant_id == tenant_id, Invoice.company_id == company_id, Invoice.deleted_at.is_(None))
+    if inv_status:
+        q = q.filter(Invoice.status == inv_status)
+    if account_id is not None:
+        q = q.filter(Invoice.account_id == account_id)
+    if search:
+        q = q.filter(Invoice.reference.ilike(f"%{search}%"))
+    return q.order_by(Invoice.created_at.desc()).all()
+
+
+def get_invoice(db, invoice_id, tenant_id, company_id) -> Invoice:
+    obj = db.query(Invoice).filter(
+        Invoice.id == invoice_id, Invoice.tenant_id == tenant_id, Invoice.company_id == company_id, Invoice.deleted_at.is_(None)
+    ).first()
+    if not obj:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Factura no encontrada")
+    return obj
+
+
+def create_invoice(db, payload: InvoiceCreate, tenant_id, company_id, user_id=None) -> Invoice:
+    data = payload.model_dump()
+    _validate_refs(db, data, tenant_id, company_id)
+    obj = Invoice(**data, tenant_id=tenant_id, company_id=company_id, created_by=user_id, updated_by=user_id)
+    db.add(obj)
+    db.flush()
+    _recompute(db, obj)
+    db.commit()
+    db.refresh(obj)
+    return obj
+
+
+def update_invoice(db, invoice_id, payload: InvoiceUpdate, tenant_id, company_id, user_id=None) -> Invoice:
+    obj = get_invoice(db, invoice_id, tenant_id, company_id)
+    data = payload.model_dump(exclude_unset=True)
+    _validate_refs(db, data, tenant_id, company_id)
+    for f, v in data.items():
+        setattr(obj, f, v)
+    obj.updated_by = user_id
+    db.flush()
+    _recompute(db, obj)  # tax_rate pudo cambiar
+    db.commit()
+    db.refresh(obj)
+    return obj
+
+
+def delete_invoice(db, invoice_id, tenant_id, company_id) -> None:
+    obj = get_invoice(db, invoice_id, tenant_id, company_id)
+    obj.deleted_at = datetime.now(timezone.utc)
+    db.commit()
+
+
+def _set_status(db, invoice_id, tenant_id, company_id, new_status, set_issue=False) -> Invoice:
+    obj = get_invoice(db, invoice_id, tenant_id, company_id)
+    obj.status = new_status
+    if set_issue and not obj.issue_date:
+        obj.issue_date = date.today()
+    if new_status == "enviada":
+        obj.sent_at = datetime.now(timezone.utc)
+    db.commit()
+    db.refresh(obj)
+    return obj
+
+
+def emit_invoice(db, invoice_id, tenant_id, company_id) -> Invoice:
+    return _set_status(db, invoice_id, tenant_id, company_id, "emitida", set_issue=True)
+
+
+def send_invoice(db, invoice_id, tenant_id, company_id) -> Invoice:
+    return _set_status(db, invoice_id, tenant_id, company_id, "enviada", set_issue=True)
+
+
+def cancel_invoice(db, invoice_id, tenant_id, company_id) -> Invoice:
+    return _set_status(db, invoice_id, tenant_id, company_id, "cancelada")
+
+
+def generate_from_shipment(db, shipment_id, tenant_id, company_id, user_id=None) -> Invoice:
+    """Genera la factura de un embarque, tomando los conceptos (venta) de su cotización."""
+    shipment = db.query(Shipment).filter(
+        Shipment.id == shipment_id, Shipment.tenant_id == tenant_id, Shipment.company_id == company_id, Shipment.deleted_at.is_(None)
+    ).first()
+    if not shipment:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Embarque no encontrado")
+
+    quote = None
+    if shipment.quote_id:
+        quote = db.query(Quote).filter(Quote.id == shipment.quote_id).first()
+
+    invoice = Invoice(
+        reference=shipment.reference,
+        shipment_id=shipment.id,
+        quote_id=shipment.quote_id,
+        account_id=shipment.account_id,
+        currency=quote.currency if quote else "MXN",
+        status="borrador",
+        tenant_id=tenant_id,
+        company_id=company_id,
+        created_by=user_id,
+        updated_by=user_id,
+    )
+    db.add(invoice)
+    db.flush()
+
+    if quote:
+        q_items = db.query(QuoteItem).filter(QuoteItem.quote_id == quote.id, QuoteItem.deleted_at.is_(None)).all()
+        for qi in q_items:
+            db.add(InvoiceItem(
+                invoice_id=invoice.id, concept=qi.concept, description=qi.description,
+                quantity=qi.quantity, unit_amount=qi.unit_sale,
+                tenant_id=tenant_id, company_id=company_id,
+            ))
+        db.flush()
+
+    _recompute(db, invoice)
+    db.commit()
+    db.refresh(invoice)
+    return invoice
+
+
+# ----- Items -----
+
+def get_items(db, invoice_id, tenant_id, company_id) -> list[InvoiceItem]:
+    get_invoice(db, invoice_id, tenant_id, company_id)
+    return db.query(InvoiceItem).filter(
+        InvoiceItem.invoice_id == invoice_id, InvoiceItem.tenant_id == tenant_id,
+        InvoiceItem.company_id == company_id, InvoiceItem.deleted_at.is_(None)
+    ).order_by(InvoiceItem.id.asc()).all()
+
+
+def _get_item(db, item_id, tenant_id, company_id) -> InvoiceItem:
+    obj = db.query(InvoiceItem).filter(
+        InvoiceItem.id == item_id, InvoiceItem.tenant_id == tenant_id,
+        InvoiceItem.company_id == company_id, InvoiceItem.deleted_at.is_(None)
+    ).first()
+    if not obj:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Concepto no encontrado")
+    return obj
+
+
+def create_item(db, payload: InvoiceItemCreate, tenant_id, company_id) -> InvoiceItem:
+    invoice = get_invoice(db, payload.invoice_id, tenant_id, company_id)
+    item = InvoiceItem(**payload.model_dump(), tenant_id=tenant_id, company_id=company_id)
+    db.add(item)
+    db.flush()
+    _recompute(db, invoice)
+    db.commit()
+    db.refresh(item)
+    return item
+
+
+def update_item(db, item_id, payload: InvoiceItemUpdate, tenant_id, company_id) -> InvoiceItem:
+    item = _get_item(db, item_id, tenant_id, company_id)
+    for f, v in payload.model_dump(exclude_unset=True).items():
+        setattr(item, f, v)
+    db.flush()
+    _recompute(db, get_invoice(db, item.invoice_id, tenant_id, company_id))
+    db.commit()
+    db.refresh(item)
+    return item
+
+
+def delete_item(db, item_id, tenant_id, company_id) -> None:
+    item = _get_item(db, item_id, tenant_id, company_id)
+    invoice_id = item.invoice_id
+    item.deleted_at = datetime.now(timezone.utc)
+    db.flush()
+    _recompute(db, get_invoice(db, invoice_id, tenant_id, company_id))
+    db.commit()
+
+
+# ----- Payments -----
+
+def get_payments(db, invoice_id, tenant_id, company_id) -> list[Payment]:
+    get_invoice(db, invoice_id, tenant_id, company_id)
+    return db.query(Payment).filter(
+        Payment.invoice_id == invoice_id, Payment.tenant_id == tenant_id,
+        Payment.company_id == company_id, Payment.deleted_at.is_(None)
+    ).order_by(Payment.id.asc()).all()
+
+
+def create_payment(db, payload: PaymentCreate, tenant_id, company_id) -> Payment:
+    invoice = get_invoice(db, payload.invoice_id, tenant_id, company_id)
+    pay = Payment(**payload.model_dump(), tenant_id=tenant_id, company_id=company_id)
+    db.add(pay)
+    db.flush()
+    _recompute(db, invoice)
+    db.commit()
+    db.refresh(pay)
+    return pay
+
+
+def delete_payment(db, payment_id, tenant_id, company_id) -> None:
+    pay = db.query(Payment).filter(
+        Payment.id == payment_id, Payment.tenant_id == tenant_id,
+        Payment.company_id == company_id, Payment.deleted_at.is_(None)
+    ).first()
+    if not pay:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Pago no encontrado")
+    invoice_id = pay.invoice_id
+    pay.deleted_at = datetime.now(timezone.utc)
+    db.flush()
+    _recompute(db, get_invoice(db, invoice_id, tenant_id, company_id))
+    db.commit()

backend/api/v1/modules/fin/permissions.py

@@ -0,0 +1,17 @@
+"""Registro de permisos del módulo Facturación (fin)."""
+
+from api.v1.modules.core.permissions.registry import registry
+
+MODULE = "fin"
+_ENTITIES = [("invoice", "facturas"), ("payment", "pagos")]
+_ACTIONS = [("view", "Ver"), ("create", "Crear"), ("edit", "Editar"), ("delete", "Eliminar")]
+
+
+def register_permissions() -> None:
+    registry.register(code=f"{MODULE}.access", description="Acceso a Facturación", module=MODULE, action="access")
+    for entity, label in _ENTITIES:
+        for action, verb in _ACTIONS:
+            registry.register(code=f"{MODULE}.{entity}.{action}", description=f"{verb} {label}", module=MODULE, action=action)
+
+
+register_permissions()

backend/api/v1/modules/fin/router.py

@@ -0,0 +1,9 @@
+"""Router agregador del módulo Facturación (Diagrama 4). Prefijo ``/fin``."""
+
+from fastapi import APIRouter
+
+from . import permissions  # noqa: F401  (side-effect: registra permisos)
+from .invoices.routes import router as invoices_router
+
+router = APIRouter()
+router.include_router(invoices_router)

backend/api/v1/modules/ops/shipments/dto.py

@@ -67,6 +67,41 @@ class ShipmentResponse(ShipmentBase):
     updated_at: datetime
 
 
+class ShipmentEventBase(BaseModel):
+    shipment_id: int
+    event_type: str | None = Field(None, max_length=60)
+    title: str = Field(..., min_length=1, max_length=160)
+    status: str = Field("pendiente", max_length=20)
+    position: int = Field(0, ge=0)
+    planned_date: datetime | None = None
+    actual_date: datetime | None = None
+    notes: str | None = None
+
+
+class ShipmentEventCreate(ShipmentEventBase):
+    pass
+
+
+class ShipmentEventUpdate(BaseModel):
+    event_type: str | None = Field(None, max_length=60)
+    title: str | None = Field(None, min_length=1, max_length=160)
+    status: str | None = Field(None, max_length=20)
+    position: int | None = Field(None, ge=0)
+    planned_date: datetime | None = None
+    actual_date: datetime | None = None
+    notes: str | None = None
+
+
+class ShipmentEventResponse(ShipmentEventBase):
+    model_config = ConfigDict(from_attributes=True)
+
+    id: int
+    tenant_id: int
+    company_id: int
+    created_at: datetime
+    updated_at: datetime
+
+
 class ShipmentDocumentBase(BaseModel):
     shipment_id: int
     doc_kind: str = Field("otro", max_length=10)

backend/api/v1/modules/ops/shipments/models.py

@@ -53,6 +53,26 @@ class Shipment(Base, TenantScopedMixin, TimestampMixin):
     updated_by: Mapped[str | None] = mapped_column(String(64), nullable=True)
 
 
+class ShipmentEvent(Base, TenantScopedMixin, TimestampMixin):
+    """Hito / bitácora del embarque (Diagramas 2 y 3). Timeline de la operación."""
+
+    __tablename__ = "shipment_events"
+    __table_args__ = {"schema": "ops"}
+
+    id: Mapped[int] = mapped_column(Integer, primary_key=True, index=True)
+    shipment_id: Mapped[int] = mapped_column(
+        Integer, ForeignKey("ops.shipments.id"), nullable=False, index=True
+    )
+    event_type: Mapped[str | None] = mapped_column(String(60), nullable=True)  # clave del hito
+    title: Mapped[str] = mapped_column(String(160), nullable=False)
+    # pendiente | completado | omitido
+    status: Mapped[str] = mapped_column(String(20), nullable=False, server_default=text("'pendiente'"))
+    position: Mapped[int] = mapped_column(Integer, nullable=False, server_default=text("0"))
+    planned_date: Mapped[datetime | None] = mapped_column(DateTime, nullable=True)
+    actual_date: Mapped[datetime | None] = mapped_column(DateTime, nullable=True)
+    notes: Mapped[str | None] = mapped_column(Text, nullable=True)
+
+
 class ShipmentDocument(Base, TenantScopedMixin, TimestampMixin):
     """Documento de transporte del embarque (Master/House: MBL, HBL, MAWB, HAWB, CMR, etc.)."""
 

backend/api/v1/modules/ops/shipments/routes.py

@@ -10,6 +10,9 @@ from .dto import (
     ShipmentDocumentCreate,
     ShipmentDocumentResponse,
     ShipmentDocumentUpdate,
+    ShipmentEventCreate,
+    ShipmentEventResponse,
+    ShipmentEventUpdate,
     ShipmentResponse,
     ShipmentUpdate,
 )
@@ -130,3 +133,67 @@ def delete_shipment_document(
     db: Session = Depends(get_core_db),
 ):
     service.delete_shipment_document(db, doc_id, current_user["tenant_id"], company_id)
+
+
+# ----- Bitácora / hitos -----
+
+@router.get("/shipments/{shipment_id}/events", response_model=list[ShipmentEventResponse])
+def list_shipment_events(
+    shipment_id: int,
+    company_id: int = Query(..., description="Company ID"),
+    current_user: dict = Depends(get_current_user),
+    db: Session = Depends(get_core_db),
+):
+    service.get_shipment(db, shipment_id, current_user["tenant_id"], company_id)
+    return service.get_shipment_events(db, current_user["tenant_id"], company_id, shipment_id)
+
+
+@router.post("/shipments/{shipment_id}/events/seed", response_model=list[ShipmentEventResponse])
+def seed_shipment_events(
+    shipment_id: int,
+    company_id: int = Query(..., description="Company ID"),
+    current_user: dict = Depends(get_current_user),
+    db: Session = Depends(get_core_db),
+):
+    return service.seed_default_milestones(db, shipment_id, current_user["tenant_id"], company_id)
+
+
+@router.post("/shipment-events", response_model=ShipmentEventResponse, status_code=status.HTTP_201_CREATED)
+def create_shipment_event(
+    payload: ShipmentEventCreate,
+    company_id: int = Query(..., description="Company ID"),
+    current_user: dict = Depends(get_current_user),
+    db: Session = Depends(get_core_db),
+):
+    return service.create_shipment_event(db, payload, current_user["tenant_id"], company_id)
+
+
+@router.patch("/shipment-events/{event_id}", response_model=ShipmentEventResponse)
+def update_shipment_event(
+    event_id: int,
+    payload: ShipmentEventUpdate,
+    company_id: int = Query(..., description="Company ID"),
+    current_user: dict = Depends(get_current_user),
+    db: Session = Depends(get_core_db),
+):
+    return service.update_shipment_event(db, event_id, payload, current_user["tenant_id"], company_id)
+
+
+@router.patch("/shipment-events/{event_id}/complete", response_model=ShipmentEventResponse)
+def complete_shipment_event(
+    event_id: int,
+    company_id: int = Query(..., description="Company ID"),
+    current_user: dict = Depends(get_current_user),
+    db: Session = Depends(get_core_db),
+):
+    return service.complete_shipment_event(db, event_id, current_user["tenant_id"], company_id)
+
+
+@router.delete("/shipment-events/{event_id}", status_code=status.HTTP_204_NO_CONTENT)
+def delete_shipment_event(
+    event_id: int,
+    company_id: int = Query(..., description="Company ID"),
+    current_user: dict = Depends(get_current_user),
+    db: Session = Depends(get_core_db),
+):
+    service.delete_shipment_event(db, event_id, current_user["tenant_id"], company_id)

backend/api/v1/modules/ops/shipments/service.py

@@ -8,8 +8,36 @@ from api.v1.modules.crm.quotes.models import Quote
 from api.v1.modules.crm.service_requests.models import ServiceRequest
 from api.v1.modules.crm.suppliers.models import Supplier
 
-from .dto import ShipmentCreate, ShipmentDocumentCreate, ShipmentDocumentUpdate, ShipmentUpdate
+from .dto import (
-from .models import Shipment, ShipmentDocument
+    ShipmentCreate,
+    ShipmentDocumentCreate,
+    ShipmentDocumentUpdate,
+    ShipmentEventCreate,
+    ShipmentEventUpdate,
+    ShipmentUpdate,
+)
+from .models import Shipment, ShipmentDocument, ShipmentEvent
+
+# Hitos por defecto según el tipo de operación (Diagramas 2 y 3)
+_DEFAULT_MILESTONES = {
+    "exportacion": [
+        ("recoleccion", "Recolección de mercancía"),
+        ("despacho_exportacion", "Despacho de exportación"),
+        ("embarque", "Embarque"),
+        ("zarpe", "Zarpe / Salida del transporte"),
+        ("arribo", "Arribo a destino"),
+        ("entrega", "Entrega al consignatario"),
+    ],
+    "importacion": [
+        ("aviso_llegada", "Aviso de llegada"),
+        ("recepcion_docs", "Recepción de documentos (MBL/MAWB)"),
+        ("despacho_importacion", "Despacho de importación"),
+        ("liberacion", "Liberación de mercancía"),
+        ("retiro", "Retiro en puerto / aeropuerto"),
+        ("traslado", "Traslado a bodega del importador"),
+        ("entrega", "Entrega final al cliente"),
+    ],
+}
 
 
 def _exists(db: Session, model, _id: int | None, tenant_id: int, company_id: int) -> bool:
@@ -228,3 +256,91 @@ def delete_shipment_document(db: Session, doc_id: int, tenant_id: int, company_i
     obj = _get_document(db, doc_id, tenant_id, company_id)
     obj.deleted_at = datetime.now(timezone.utc)
     db.commit()
+
+
+# ----- Bitácora / hitos del embarque -----
+
+def get_shipment_events(db: Session, tenant_id: int, company_id: int, shipment_id: int | None = None) -> list[ShipmentEvent]:
+    query = db.query(ShipmentEvent).filter(
+        ShipmentEvent.tenant_id == tenant_id,
+        ShipmentEvent.company_id == company_id,
+        ShipmentEvent.deleted_at.is_(None),
+    )
+    if shipment_id is not None:
+        query = query.filter(ShipmentEvent.shipment_id == shipment_id)
+    return query.order_by(ShipmentEvent.position.asc(), ShipmentEvent.id.asc()).all()
+
+
+def _get_event(db: Session, event_id: int, tenant_id: int, company_id: int) -> ShipmentEvent:
+    obj = (
+        db.query(ShipmentEvent)
+        .filter(
+            ShipmentEvent.id == event_id,
+            ShipmentEvent.tenant_id == tenant_id,
+            ShipmentEvent.company_id == company_id,
+            ShipmentEvent.deleted_at.is_(None),
+        )
+        .first()
+    )
+    if not obj:
+        raise HTTPException(status_code=status.HTTP_404_NOT_FOUND, detail="Hito no encontrado")
+    return obj
+
+
+def create_shipment_event(db: Session, payload: ShipmentEventCreate, tenant_id: int, company_id: int) -> ShipmentEvent:
+    get_shipment(db, payload.shipment_id, tenant_id, company_id)
+    obj = ShipmentEvent(**payload.model_dump(), tenant_id=tenant_id, company_id=company_id)
+    db.add(obj)
+    db.commit()
+    db.refresh(obj)
+    return obj
+
+
+def update_shipment_event(db: Session, event_id: int, payload: ShipmentEventUpdate, tenant_id: int, company_id: int) -> ShipmentEvent:
+    obj = _get_event(db, event_id, tenant_id, company_id)
+    for field, value in payload.model_dump(exclude_unset=True).items():
+        setattr(obj, field, value)
+    db.commit()
+    db.refresh(obj)
+    return obj
+
+
+def complete_shipment_event(db: Session, event_id: int, tenant_id: int, company_id: int) -> ShipmentEvent:
+    obj = _get_event(db, event_id, tenant_id, company_id)
+    obj.status = "completado"
+    obj.actual_date = datetime.now(timezone.utc)
+    db.commit()
+    db.refresh(obj)
+    return obj
+
+
+def delete_shipment_event(db: Session, event_id: int, tenant_id: int, company_id: int) -> None:
+    obj = _get_event(db, event_id, tenant_id, company_id)
+    obj.deleted_at = datetime.now(timezone.utc)
+    db.commit()
+
+
+def seed_default_milestones(db: Session, shipment_id: int, tenant_id: int, company_id: int) -> list[ShipmentEvent]:
+    """Crea los hitos por defecto del embarque según su tipo de operación (import/export)."""
+    shipment = get_shipment(db, shipment_id, tenant_id, company_id)
+    existing = get_shipment_events(db, tenant_id, company_id, shipment_id)
+    if existing:
+        return existing
+    milestones = _DEFAULT_MILESTONES.get(shipment.operation_type or "", [])
+    if not milestones:
+        raise HTTPException(
+            status_code=status.HTTP_422_UNPROCESSABLE_ENTITY,
+            detail="Define el tipo de operación (importación/exportación) para generar los hitos",
+        )
+    created = []
+    for position, (event_type, title) in enumerate(milestones):
+        ev = ShipmentEvent(
+            shipment_id=shipment_id, event_type=event_type, title=title, status="pendiente",
+            position=position, tenant_id=tenant_id, company_id=company_id,
+        )
+        db.add(ev)
+        created.append(ev)
+    db.commit()
+    for ev in created:
+        db.refresh(ev)
+    return created

backend/api/v1/router.py

@@ -7,6 +7,7 @@ from fastapi import APIRouter
 from .modules.core.router import router as core_router
 from .modules.crm.router import router as crm_router
 from .modules.ops.router import router as ops_router
+from .modules.fin.router import router as fin_router
 from .modules.example.routes import router as example_router
 
 
@@ -15,6 +16,7 @@ router = APIRouter()
 router.include_router(core_router)
 router.include_router(crm_router, prefix="/crm", tags=["crm"])
 router.include_router(ops_router, prefix="/ops", tags=["ops"])
+router.include_router(fin_router, prefix="/fin", tags=["fin"])
 router.include_router(example_router, prefix="/example", tags=["example"])
 
 

backend/seed_crm.py

@@ -26,6 +26,10 @@ from api.v1.modules.crm.quotes.models import Quote, QuoteItem
 from api.v1.modules.crm.service_requests.models import ServiceRequest
 from api.v1.modules.crm.suppliers.models import Supplier
 from api.v1.modules.ops.shipments.models import Shipment, ShipmentDocument
+from api.v1.modules.ops.shipments import service as shipments_service
+from api.v1.modules.fin.invoices.models import Invoice
+from api.v1.modules.fin.invoices import service as invoices_service
+from api.v1.modules.fin.invoices.dto import PaymentCreate
 from core.database import CoreSessionLocal
 
 # Deben coincidir con DEV_LOCAL_AUTH_TENANT_ID / DEV_LOCAL_AUTH_COMPANY_ID
@@ -323,6 +327,39 @@ def seed_commercial_and_ops(db) -> None:
     print("✓ Flujo comercial: 1 solicitud, 1 cotización aceptada (3 conceptos), 1 embarque + documento MBL")
 
 
+def seed_invoicing_and_events(db) -> None:
+    """Factura desde el embarque (con pago parcial) + hitos de la bitácora."""
+    from decimal import Decimal
+
+    if db.query(Invoice).filter(
+        Invoice.tenant_id == TENANT_ID, Invoice.company_id == COMPANY_ID, Invoice.deleted_at.is_(None)
+    ).first():
+        print("• Ya existe facturación; se omite")
+        return
+
+    shipment = (
+        db.query(Shipment)
+        .filter(Shipment.tenant_id == TENANT_ID, Shipment.company_id == COMPANY_ID, Shipment.deleted_at.is_(None))
+        .order_by(Shipment.id.asc())
+        .first()
+    )
+    if not shipment:
+        print("• Sin embarque; se omite facturación")
+        return
+
+    # Bitácora de hitos (según tipo de operación)
+    shipments_service.seed_default_milestones(db, shipment.id, TENANT_ID, COMPANY_ID)
+
+    # Factura generada desde el embarque (toma conceptos de la cotización)
+    invoice = invoices_service.generate_from_shipment(db, shipment.id, TENANT_ID, COMPANY_ID)
+    invoices_service.emit_invoice(db, invoice.id, TENANT_ID, COMPANY_ID)
+    invoices_service.create_payment(
+        db, PaymentCreate(invoice_id=invoice.id, amount=Decimal("1000"), method="transferencia", reference="SPEI-001"),
+        TENANT_ID, COMPANY_ID,
+    )
+    print("✓ Factura emitida desde el embarque con pago parcial + hitos de la bitácora")
+
+
 def main() -> None:
     db = CoreSessionLocal()
     try:
@@ -331,6 +368,7 @@ def main() -> None:
         seed_sample_data(db, pipeline, stages)
         seed_suppliers_and_related(db)
         seed_commercial_and_ops(db)
+        seed_invoicing_and_events(db)
         print("\nSeed CRM completado.")
     finally:
         db.close()

backend/tests/conftest.py

@@ -37,8 +37,9 @@ import api.v1.modules.crm.quotes.models  # noqa: E402,F401
 import api.v1.modules.crm.service_requests.models  # noqa: E402,F401
 import api.v1.modules.crm.suppliers.models  # noqa: E402,F401
 import api.v1.modules.ops.shipments.models  # noqa: E402,F401
+import api.v1.modules.fin.invoices.models  # noqa: E402,F401
 
-_SCHEMA_MAP = {"crm": None, "core": None, "ops": None}
+_SCHEMA_MAP = {"crm": None, "core": None, "ops": None, "fin": None}
 
 # Tabla mínima core.tenants para resolver la FK tenant_id de las tablas crm.
 # En CI (PostgreSQL) la tabla real la crea la migración inicial del core.

backend/tests/test_invoices.py

@@ -0,0 +1,52 @@
+from decimal import Decimal
+
+from api.v1.modules.crm.accounts import service as accounts_service
+from api.v1.modules.crm.accounts.dto import AccountCreate
+from api.v1.modules.crm.quotes import service as quotes_service
+from api.v1.modules.crm.quotes.dto import QuoteCreate, QuoteItemCreate
+from api.v1.modules.fin.invoices import service
+from api.v1.modules.fin.invoices.dto import InvoiceCreate, InvoiceItemCreate, PaymentCreate
+from api.v1.modules.ops.shipments import service as shipments_service
+from api.v1.modules.ops.shipments.dto import ShipmentCreate
+
+T, C = 1, 1
+
+
+def test_invoice_totals_with_tax(db):
+    inv = service.create_invoice(db, InvoiceCreate(reference="F-001", currency="MXN", tax_rate=Decimal("16")), T, C)
+    service.create_item(db, InvoiceItemCreate(invoice_id=inv.id, concept="flete_internacional", quantity=1, unit_amount=1000), T, C)
+    service.create_item(db, InvoiceItemCreate(invoice_id=inv.id, concept="despacho_aduanal", quantity=1, unit_amount=500), T, C)
+    inv = service.get_invoice(db, inv.id, T, C)
+    assert float(inv.subtotal) == 1500.0
+    assert float(inv.tax_amount) == 240.0  # 16% de 1500
+    assert float(inv.total) == 1740.0
+    assert float(inv.balance) == 1740.0
+
+
+def test_payment_marks_paid(db):
+    inv = service.create_invoice(db, InvoiceCreate(reference="F-002", tax_rate=Decimal("0")), T, C)
+    service.create_item(db, InvoiceItemCreate(invoice_id=inv.id, concept="otros", quantity=1, unit_amount=1000), T, C)
+    service.emit_invoice(db, inv.id, T, C)
+    service.create_payment(db, PaymentCreate(invoice_id=inv.id, amount=Decimal("400"), method="transferencia"), T, C)
+    inv = service.get_invoice(db, inv.id, T, C)
+    assert float(inv.paid_amount) == 400.0 and float(inv.balance) == 600.0
+    assert inv.status == "emitida"
+    service.create_payment(db, PaymentCreate(invoice_id=inv.id, amount=Decimal("600")), T, C)
+    inv = service.get_invoice(db, inv.id, T, C)
+    assert float(inv.balance) == 0.0 and inv.status == "pagada" and inv.paid_at is not None
+
+
+def test_generate_from_shipment_copies_quote_items(db):
+    acc = accounts_service.create_account(db, AccountCreate(name="Cliente"), T, C)
+    quote = quotes_service.create_quote(db, QuoteCreate(reference="COT-9", account_id=acc.id, currency="USD"), T, C)
+    quotes_service.create_quote_item(db, QuoteItemCreate(quote_id=quote.id, concept="flete_internacional", quantity=1, unit_cost=1000, unit_sale=1500), T, C)
+    quotes_service.accept_quote(db, quote.id, T, C)
+    shipment = shipments_service.create_shipment_from_quote(db, quote.id, T, C)
+
+    inv = service.generate_from_shipment(db, shipment.id, T, C)
+    assert inv.shipment_id == shipment.id
+    assert inv.account_id == acc.id
+    assert inv.currency == "USD"
+    items = service.get_items(db, inv.id, T, C)
+    assert len(items) == 1 and float(items[0].unit_amount) == 1500.0
+    assert float(inv.subtotal) == 1500.0

backend/tests/test_shipment_events.py

@@ -0,0 +1,34 @@
+import pytest
+from fastapi import HTTPException
+
+from api.v1.modules.ops.shipments import service
+from api.v1.modules.ops.shipments.dto import ShipmentCreate
+
+T, C = 1, 1
+
+
+def test_seed_import_milestones(db):
+    s = service.create_shipment(db, ShipmentCreate(reference="IMP-1", operation_type="importacion"), T, C)
+    events = service.seed_default_milestones(db, s.id, T, C)
+    titles = [e.event_type for e in events]
+    assert "aviso_llegada" in titles
+    assert "despacho_importacion" in titles
+    assert "entrega" in titles
+    # idempotente: no duplica
+    again = service.seed_default_milestones(db, s.id, T, C)
+    assert len(again) == len(events)
+
+
+def test_seed_export_milestones_and_complete(db):
+    s = service.create_shipment(db, ShipmentCreate(reference="EXP-1", operation_type="exportacion"), T, C)
+    events = service.seed_default_milestones(db, s.id, T, C)
+    assert any(e.event_type == "embarque" for e in events)
+    done = service.complete_shipment_event(db, events[0].id, T, C)
+    assert done.status == "completado" and done.actual_date is not None
+
+
+def test_seed_requires_operation_type(db):
+    s = service.create_shipment(db, ShipmentCreate(reference="X-1"), T, C)  # sin operation_type
+    with pytest.raises(HTTPException) as exc:
+        service.seed_default_milestones(db, s.id, T, C)
+    assert exc.value.status_code == 422