diff --git a/frontend/src/lib/api/fin/catalogs.ts b/frontend/src/lib/api/fin/catalogs.ts
new file mode 100644
index 0000000..a4cfb21
--- /dev/null
+++ b/frontend/src/lib/api/fin/catalogs.ts
@@ -0,0 +1,94 @@
+/**
+ * Cliente API — Catálogos del SAT (solo lectura).
+ *
+ * Son catálogos fijos que publica el SAT: una vez cargados no cambian durante la
+ * sesión, así que se guardan en un `Map` del módulo para no repetir la petición en
+ * cada selector. No hay POST/PUT/PATCH/DELETE: el backend tampoco los expone.
+ */
+import { api } from '$lib/api';
+
+export interface SatCatalogItem {
+	id: number;
+	code: string;
+	description: string;
+	is_active: boolean;
+}
+
+export interface SatTaxRegime extends SatCatalogItem {
+	applies_to_individual: boolean; // persona física
+	applies_to_legal_entity: boolean; // persona moral
+}
+
+export interface SatTax extends SatCatalogItem {
+	is_withholding: boolean;
+	is_transferred: boolean;
+	is_local: boolean;
+}
+
+/** `description` es la nota larga del SAT y puede venir vacía; el nombre corto va en `name`. */
+export interface SatUnitOfMeasure extends Omit<SatCatalogItem, 'description'> {
+	description: string | null;
+	name: string;
+	symbol: string | null;
+}
+
+export type PersonType = 'fisica' | 'moral';
+
+type CatalogParams = Record<string, string | number | boolean | undefined>;
+
+/** Cache en memoria del módulo, con la query string completa como llave. */
+const cache = new Map<string, unknown>();
+
+function buildQuery(companyId: number, params?: CatalogParams): string {
+	const qs = new URLSearchParams({ company_id: String(companyId) });
+	for (const [key, value] of Object.entries(params ?? {})) {
+		if (value !== undefined && value !== '') qs.set(key, String(value));
+	}
+	qs.sort(); // llave de cache estable sin importar el orden de los parámetros
+	return qs.toString();
+}
+
+async function fetchCatalog<T>(
+	path: string,
+	companyId: number,
+	params?: CatalogParams
+): Promise<T[]> {
+	const query = buildQuery(companyId, params);
+	const key = `${path}?${query}`;
+	const cached = cache.get(key);
+	if (cached) return cached as T[];
+
+	const res = await api.get<T[]>(`/v1/fin/catalogs/${path}?${query}`);
+	if (res.error) throw new Error(res.error);
+	const rows = res.data ?? [];
+	cache.set(key, rows);
+	return rows;
+}
+
+/** Vacía el cache; útil tras actualizar los catálogos con `sync_catalogs`. */
+export function clearCatalogCache(): void {
+	cache.clear();
+}
+
+export const satCatalogsAPI = {
+	taxRegimes: (
+		companyId: number,
+		params?: { search?: string; person_type?: PersonType; active_only?: boolean }
+	) => fetchCatalog<SatTaxRegime>('tax-regimes', companyId, params),
+	taxes: (companyId: number, params?: { search?: string; active_only?: boolean }) =>
+		fetchCatalog<SatTax>('taxes', companyId, params),
+	paymentForms: (companyId: number, params?: { search?: string; active_only?: boolean }) =>
+		fetchCatalog<SatCatalogItem>('payment-forms', companyId, params),
+	unitsOfMeasure: (companyId: number, params?: { search?: string; active_only?: boolean }) =>
+		fetchCatalog<SatUnitOfMeasure>('units-of-measure', companyId, params),
+	productsServices: (
+		companyId: number,
+		params?: { search?: string; limit?: number; active_only?: boolean }
+	) => fetchCatalog<SatCatalogItem>('products-services', companyId, params),
+	voucherTypes: (companyId: number, params?: { search?: string; active_only?: boolean }) =>
+		fetchCatalog<SatCatalogItem>('voucher-types', companyId, params),
+	paymentMethods: (companyId: number, params?: { search?: string; active_only?: boolean }) =>
+		fetchCatalog<SatCatalogItem>('payment-methods', companyId, params),
+	taxObjects: (companyId: number, params?: { search?: string; active_only?: boolean }) =>
+		fetchCatalog<SatCatalogItem>('tax-objects', companyId, params)
+};
diff --git a/frontend/src/lib/api/fin/concepts.ts b/frontend/src/lib/api/fin/concepts.ts
new file mode 100644
index 0000000..975aba2
--- /dev/null
+++ b/frontend/src/lib/api/fin/concepts.ts
@@ -0,0 +1,81 @@
+/**
+ * Cliente API — Catálogo de conceptos de facturación.
+ *
+ * Cada concepto está ligado 1:1 a una clave de producto/servicio del SAT dentro de la
+ * empresa; el backend responde 409 si la clave ya está tomada.
+ */
+import { api } from '$lib/api';
+import type { SatCatalogItem, SatUnitOfMeasure } from './catalogs';
+
+export interface Concept {
+	id: number;
+	code: string;
+	description: string;
+	product_service_id: number;
+	unit_of_measure_id: number | null;
+	tax_object_id: number | null;
+	unit_price: number | null;
+	currency: string;
+	is_active: boolean;
+	notes: string | null;
+	product_service: SatCatalogItem | null;
+	unit_of_measure: SatUnitOfMeasure | null;
+	tax_object: SatCatalogItem | null;
+	tenant_id: number;
+	company_id: number;
+	created_by: string | null;
+	updated_by: string | null;
+	created_at: string;
+	updated_at: string;
+}
+
+export interface ConceptInput {
+	code: string;
+	description: string;
+	product_service_id: number;
+	unit_of_measure_id?: number | null;
+	tax_object_id?: number | null;
+	unit_price?: number | null;
+	currency?: string;
+	is_active?: boolean;
+	notes?: string | null;
+}
+
+export const conceptsAPI = {
+	async list(
+		companyId: number,
+		params?: { search?: string; active_only?: boolean; product_service_id?: number }
+	): Promise<Concept[]> {
+		const qs = new URLSearchParams({ company_id: String(companyId) });
+		if (params?.search) qs.set('search', params.search);
+		if (params?.active_only !== undefined) qs.set('active_only', String(params.active_only));
+		if (params?.product_service_id !== undefined)
+			qs.set('product_service_id', String(params.product_service_id));
+		const res = await api.get<Concept[]>(`/v1/fin/concepts?${qs}`);
+		if (res.error) throw new Error(res.error);
+		return res.data!;
+	},
+
+	async get(id: number, companyId: number): Promise<Concept> {
+		const res = await api.get<Concept>(`/v1/fin/concepts/${id}?company_id=${companyId}`);
+		if (res.error) throw new Error(res.error);
+		return res.data!;
+	},
+
+	async create(data: ConceptInput, companyId: number): Promise<Concept> {
+		const res = await api.post<Concept>(`/v1/fin/concepts?company_id=${companyId}`, data);
+		if (res.error) throw new Error(res.error);
+		return res.data!;
+	},
+
+	async update(id: number, data: Partial<ConceptInput>, companyId: number): Promise<Concept> {
+		const res = await api.patch<Concept>(`/v1/fin/concepts/${id}?company_id=${companyId}`, data);
+		if (res.error) throw new Error(res.error);
+		return res.data!;
+	},
+
+	async remove(id: number, companyId: number): Promise<void> {
+		const res = await api.delete(`/v1/fin/concepts/${id}?company_id=${companyId}`);
+		if (res.error) throw new Error(res.error);
+	}
+};
diff --git a/frontend/src/lib/api/fin/index.ts b/frontend/src/lib/api/fin/index.ts
index e04e708..052329e 100644
--- a/frontend/src/lib/api/fin/index.ts
+++ b/frontend/src/lib/api/fin/index.ts
@@ -3,6 +3,10 @@
  */
 import { api } from '$lib/api';
 
+export * from './catalogs';
+export * from './concepts';
+export * from './issuer';
+
 export type InvoiceStatus = 'borrador' | 'emitida' | 'enviada' | 'en_revision_cliente' | 'pagada' | 'cancelada';
 
 export interface Invoice {
diff --git a/frontend/src/lib/api/fin/issuer.ts b/frontend/src/lib/api/fin/issuer.ts
new file mode 100644
index 0000000..69cfc9c
--- /dev/null
+++ b/frontend/src/lib/api/fin/issuer.ts
@@ -0,0 +1,51 @@
+/**
+ * Cliente API — Datos fiscales del emisor (una configuración por empresa).
+ */
+import { api } from '$lib/api';
+import type { SatTaxRegime } from './catalogs';
+
+/** RFC de persona moral (3 letras) o física (4 letras) + fecha + homoclave. */
+export const RFC_REGEX = /^[A-ZÑ&]{3,4}\d{6}[A-Z0-9]{3}$/;
+
+export interface IssuerSettings {
+	id: number;
+	tenant_id: number;
+	company_id: number;
+	legal_name: string;
+	rfc: string;
+	tax_regime_id: number;
+	tax_regime: SatTaxRegime | null;
+	zip_code: string | null;
+	updated_by: string | null;
+	created_at: string;
+	updated_at: string;
+}
+
+export interface IssuerSettingsInput {
+	legal_name: string;
+	rfc: string;
+	tax_regime_id: number;
+	zip_code?: string | null;
+}
+
+export const issuerAPI = {
+	/**
+	 * Devuelve `null` cuando la empresa todavía no captura sus datos fiscales: el
+	 * backend responde 404 y la pantalla debe abrirse en modo alta, no en error.
+	 */
+	async get(companyId: number): Promise<IssuerSettings | null> {
+		const res = await api.get<IssuerSettings>(`/v1/fin/settings/issuer?company_id=${companyId}`);
+		if (res.status === 404) return null;
+		if (res.error) throw new Error(res.error);
+		return res.data!;
+	},
+
+	async save(data: IssuerSettingsInput, companyId: number): Promise<IssuerSettings> {
+		const res = await api.put<IssuerSettings>(
+			`/v1/fin/settings/issuer?company_id=${companyId}`,
+			data
+		);
+		if (res.error) throw new Error(res.error);
+		return res.data!;
+	}
+};
diff --git a/frontend/src/lib/components/sidebar/modules.ts b/frontend/src/lib/components/sidebar/modules.ts
index dbd39e0..bd901a3 100644
--- a/frontend/src/lib/components/sidebar/modules.ts
+++ b/frontend/src/lib/components/sidebar/modules.ts
@@ -67,6 +67,7 @@ export function getNavMain(): NavMainItem[] {
 			icon: Receipt,
 			items: [
 				{ title: 'Facturas y cobranza', url: '/dashboard/fin/facturas' },
+				{ title: 'Conceptos', url: '/dashboard/fin/conceptos', permission: 'fin.concept.view' },
 			],
 		},
 		{
@@ -83,6 +84,10 @@ export function getNavMain(): NavMainItem[] {
 			title: 'Configuración',
 			url: '/dashboard/settings/general',
 			icon: Settings2,
+			items: [
+				{ title: 'General', url: '/dashboard/settings/general' },
+				{ title: 'Facturación', url: '/dashboard/settings/facturacion', permission: 'fin.settings.view' },
+			],
 		},
 	];
 }
diff --git a/frontend/src/routes/dashboard/fin/conceptos/+page.svelte b/frontend/src/routes/dashboard/fin/conceptos/+page.svelte
new file mode 100644
index 0000000..ed87f66
--- /dev/null
+++ b/frontend/src/routes/dashboard/fin/conceptos/+page.svelte
@@ -0,0 +1,458 @@
+<script lang="ts">
+	import { Tags, Plus, Pencil, Trash2, Search } from '@lucide/svelte';
+	import * as Card from '$lib/components/ui/card';
+	import * as Table from '$lib/components/ui/table';
+	import { Button } from '$lib/components/ui/button';
+	import { companyStore } from '$lib/stores/company.svelte';
+	import {
+		conceptsAPI,
+		satCatalogsAPI,
+		type Concept,
+		type ConceptInput,
+		type SatCatalogItem,
+		type SatUnitOfMeasure
+	} from '$lib/api/fin';
+	import { toast } from 'svelte-sonner';
+
+	const EMPTY_FORM: ConceptInput = {
+		code: '',
+		description: '',
+		product_service_id: 0,
+		unit_of_measure_id: null,
+		tax_object_id: null,
+		unit_price: null,
+		currency: 'MXN',
+		is_active: true,
+		notes: ''
+	};
+
+	let items = $state<Concept[]>([]);
+	let loading = $state(false);
+	let search = $state('');
+	let activeFilter = $state<'todos' | 'activos' | 'inactivos'>('todos');
+
+	let modalOpen = $state(false);
+	let saving = $state(false);
+	let editingId = $state<number | null>(null);
+	let form = $state<ConceptInput>({ ...EMPTY_FORM });
+	/** Error del 409 del backend, mostrado junto al campo de clave ProdServ. */
+	let productServiceError = $state('');
+
+	// Catálogos del SAT para los selectores.
+	let unitsOfMeasure = $state<SatUnitOfMeasure[]>([]);
+	let taxObjects = $state<SatCatalogItem[]>([]);
+
+	// Combobox de clave de producto/servicio.
+	let productServiceQuery = $state('');
+	let productServiceOptions = $state<SatCatalogItem[]>([]);
+	let productServiceSelected = $state<SatCatalogItem | null>(null);
+	let searchingProductService = $state(false);
+
+	const companyId = $derived(companyStore.activeCompany?.id ?? null);
+
+	$effect(() => {
+		const cid = companyId;
+		if (!cid) return;
+		void load(cid);
+		void loadCatalogs(cid);
+	});
+
+	async function load(cid: number) {
+		loading = true;
+		try {
+			items = await conceptsAPI.list(cid, {
+				search: search.trim() || undefined,
+				active_only: activeFilter === 'todos' ? undefined : activeFilter === 'activos'
+			});
+		} catch (e) {
+			toast.error(e instanceof Error ? e.message : 'No se pudieron cargar los conceptos');
+		} finally {
+			loading = false;
+		}
+	}
+
+	async function loadCatalogs(cid: number) {
+		try {
+			[unitsOfMeasure, taxObjects] = await Promise.all([
+				satCatalogsAPI.unitsOfMeasure(cid),
+				satCatalogsAPI.taxObjects(cid)
+			]);
+		} catch (e) {
+			toast.error(e instanceof Error ? e.message : 'No se pudieron cargar los catálogos del SAT');
+		}
+	}
+
+	/** Busca claves ProdServ; a partir de 2 caracteres para no traer el catálogo completo. */
+	async function searchProductServices() {
+		const cid = companyId;
+		const term = productServiceQuery.trim();
+		if (!cid || term.length < 2) {
+			productServiceOptions = [];
+			return;
+		}
+		searchingProductService = true;
+		try {
+			productServiceOptions = await satCatalogsAPI.productsServices(cid, {
+				search: term,
+				limit: 20
+			});
+		} catch (e) {
+			toast.error(
+				e instanceof Error ? e.message : 'No se pudo buscar la clave de producto/servicio'
+			);
+		} finally {
+			searchingProductService = false;
+		}
+	}
+
+	function pickProductService(option: SatCatalogItem) {
+		productServiceSelected = option;
+		form.product_service_id = option.id;
+		productServiceQuery = '';
+		productServiceOptions = [];
+		productServiceError = '';
+	}
+
+	function openCreate() {
+		editingId = null;
+		form = { ...EMPTY_FORM };
+		productServiceSelected = null;
+		productServiceQuery = '';
+		productServiceOptions = [];
+		productServiceError = '';
+		modalOpen = true;
+	}
+
+	function openEdit(concept: Concept) {
+		editingId = concept.id;
+		form = {
+			code: concept.code,
+			description: concept.description,
+			product_service_id: concept.product_service_id,
+			unit_of_measure_id: concept.unit_of_measure_id,
+			tax_object_id: concept.tax_object_id,
+			unit_price: concept.unit_price,
+			currency: concept.currency,
+			is_active: concept.is_active,
+			notes: concept.notes ?? ''
+		};
+		productServiceSelected = concept.product_service;
+		productServiceQuery = '';
+		productServiceOptions = [];
+		productServiceError = '';
+		modalOpen = true;
+	}
+
+	async function save(event: SubmitEvent) {
+		event.preventDefault();
+		const cid = companyId;
+		if (!cid) return;
+		if (!form.code.trim() || !form.description.trim()) {
+			toast.error('La clave y la descripción son obligatorias');
+			return;
+		}
+		if (!form.product_service_id) {
+			productServiceError = 'Selecciona la clave de producto/servicio del SAT';
+			return;
+		}
+		saving = true;
+		productServiceError = '';
+		try {
+			const payload: ConceptInput = {
+				...form,
+				unit_price:
+					form.unit_price === null || form.unit_price === undefined
+						? null
+						: Number(form.unit_price),
+				notes: form.notes?.trim() ? form.notes : null
+			};
+			if (editingId) {
+				await conceptsAPI.update(editingId, payload, cid);
+				toast.success('Concepto actualizado');
+			} else {
+				await conceptsAPI.create(payload, cid);
+				toast.success('Concepto creado');
+			}
+			modalOpen = false;
+			await load(cid);
+		} catch (e) {
+			const message = e instanceof Error ? e.message : 'No se pudo guardar el concepto';
+			// El 409 del backend por clave ProdServ ya tomada se muestra junto al campo.
+			if (message.toLowerCase().includes('producto/servicio')) productServiceError = message;
+			else toast.error(message);
+		} finally {
+			saving = false;
+		}
+	}
+
+	async function remove(concept: Concept) {
+		const cid = companyId;
+		if (!cid) return;
+		if (!confirm(`¿Dar de baja el concepto "${concept.code}"?`)) return;
+		try {
+			await conceptsAPI.remove(concept.id, cid);
+			toast.success('Concepto dado de baja');
+			await load(cid);
+		} catch (e) {
+			toast.error(e instanceof Error ? e.message : 'No se pudo dar de baja el concepto');
+		}
+	}
+
+	function money(value: number | null): string {
+		if (value === null || value === undefined) return '—';
+		return new Intl.NumberFormat('es-MX', { minimumFractionDigits: 2 }).format(Number(value));
+	}
+
+	const inputCls =
+		'rounded-md border bg-transparent px-3 py-2 text-sm outline-none focus-visible:ring-2 focus-visible:ring-ring';
+</script>
+
+<svelte:head>
+	<title>Conceptos de facturación</title>
+</svelte:head>
+
+<div class="space-y-6">
+	<div class="flex flex-wrap items-center justify-between gap-3">
+		<div>
+			<h1 class="flex items-center gap-2 text-2xl font-bold tracking-tight">
+				<Tags class="h-6 w-6" />
+				Conceptos de facturación
+			</h1>
+			<p class="mt-1 text-sm text-muted-foreground">
+				Cada concepto se liga a una clave de producto/servicio del SAT, que no puede repetirse en la
+				empresa.
+			</p>
+		</div>
+		<Button onclick={openCreate} disabled={!companyId}>
+			<Plus class="mr-1 h-4 w-4" /> Nuevo concepto
+		</Button>
+	</div>
+
+	<Card.Root>
+		<Card.Header>
+			<div class="flex flex-wrap items-center gap-3">
+				<div class="relative max-w-sm flex-1">
+					<Search class="absolute top-2.5 left-2.5 h-4 w-4 text-muted-foreground" />
+					<input
+						class="w-full py-2 pr-3 pl-8 {inputCls}"
+						placeholder="Buscar por clave o descripción…"
+						bind:value={search}
+						onchange={() => companyId && load(companyId)}
+					/>
+				</div>
+				<select
+					class="{inputCls} max-w-xs"
+					bind:value={activeFilter}
+					onchange={() => companyId && load(companyId)}
+				>
+					<option value="todos">Todos</option>
+					<option value="activos">Solo activos</option>
+					<option value="inactivos">Solo inactivos</option>
+				</select>
+			</div>
+		</Card.Header>
+		<Card.Content>
+			{#if loading}
+				<p class="py-6 text-center text-sm text-muted-foreground">Cargando…</p>
+			{:else if items.length === 0}
+				<p class="py-6 text-center text-sm text-muted-foreground">Sin conceptos registrados.</p>
+			{:else}
+				<div class="overflow-x-auto">
+					<Table.Root>
+						<Table.Header>
+							<Table.Row>
+								<Table.Head>Clave</Table.Head>
+								<Table.Head>Descripción</Table.Head>
+								<Table.Head>Clave ProdServ</Table.Head>
+								<Table.Head>Unidad</Table.Head>
+								<Table.Head>Objeto de impuesto</Table.Head>
+								<Table.Head class="text-right">Precio unitario</Table.Head>
+								<Table.Head>Estado</Table.Head>
+								<Table.Head class="text-right">Acciones</Table.Head>
+							</Table.Row>
+						</Table.Header>
+						<Table.Body>
+							{#each items as concept (concept.id)}
+								<Table.Row>
+									<Table.Cell class="font-mono text-xs font-medium">{concept.code}</Table.Cell>
+									<Table.Cell>{concept.description}</Table.Cell>
+									<Table.Cell class="text-xs">
+										<span class="font-mono">{concept.product_service?.code ?? '—'}</span>
+										{#if concept.product_service}
+											<span class="block text-muted-foreground"
+												>{concept.product_service.description}</span
+											>
+										{/if}
+									</Table.Cell>
+									<Table.Cell class="text-xs">{concept.unit_of_measure?.name ?? '—'}</Table.Cell>
+									<Table.Cell class="text-xs">{concept.tax_object?.code ?? '—'}</Table.Cell>
+									<Table.Cell class="text-right"
+										>{money(concept.unit_price)} {concept.currency}</Table.Cell
+									>
+									<Table.Cell>
+										<span
+											class="inline-flex rounded-full px-2 py-0.5 text-xs font-medium {concept.is_active
+												? 'bg-emerald-100 text-emerald-700 dark:bg-emerald-950/40 dark:text-emerald-400'
+												: 'bg-slate-100 text-slate-600 dark:bg-slate-800 dark:text-slate-400'}"
+										>
+											{concept.is_active ? 'Activo' : 'Inactivo'}
+										</span>
+									</Table.Cell>
+									<Table.Cell class="text-right">
+										<Button
+											variant="ghost"
+											size="sm"
+											onclick={() => openEdit(concept)}
+											aria-label="Editar"
+										>
+											<Pencil class="h-4 w-4" />
+										</Button>
+										<Button
+											variant="ghost"
+											size="sm"
+											onclick={() => remove(concept)}
+											aria-label="Dar de baja"
+										>
+											<Trash2 class="h-4 w-4 text-destructive" />
+										</Button>
+									</Table.Cell>
+								</Table.Row>
+							{/each}
+						</Table.Body>
+					</Table.Root>
+				</div>
+			{/if}
+		</Card.Content>
+	</Card.Root>
+</div>
+
+<svelte:window
+	onkeydown={(e) => {
+		if (modalOpen && e.key === 'Escape') modalOpen = false;
+	}}
+/>
+
+{#if modalOpen}
+	<div
+		class="fixed inset-0 z-50 flex items-center justify-center bg-black/50 p-4"
+		role="presentation"
+		onclick={() => (modalOpen = false)}
+	>
+		<div
+			class="max-h-[90vh] w-full max-w-2xl overflow-y-auto rounded-lg border bg-card p-6 shadow-lg"
+			role="dialog"
+			aria-modal="true"
+			aria-label={editingId ? 'Editar concepto' : 'Nuevo concepto'}
+			tabindex="-1"
+			onclick={(e) => e.stopPropagation()}
+			onkeydown={(e) => e.stopPropagation()}
+		>
+			<h2 class="mb-4 text-lg font-semibold">{editingId ? 'Editar concepto' : 'Nuevo concepto'}</h2>
+			<form class="grid gap-4 sm:grid-cols-2" onsubmit={save}>
+				<label class="flex flex-col gap-1 text-sm">
+					<span class="font-medium">Clave *</span>
+					<input class={inputCls} bind:value={form.code} maxlength="40" required />
+				</label>
+				<label class="flex flex-col gap-1 text-sm">
+					<span class="font-medium">Precio unitario</span>
+					<input type="number" step="0.01" min="0" class={inputCls} bind:value={form.unit_price} />
+				</label>
+				<label class="flex flex-col gap-1 text-sm sm:col-span-2">
+					<span class="font-medium">Descripción *</span>
+					<input class={inputCls} bind:value={form.description} maxlength="500" required />
+				</label>
+
+				<div class="flex flex-col gap-1 text-sm sm:col-span-2">
+					<span class="font-medium">Clave de producto/servicio del SAT *</span>
+					{#if productServiceSelected}
+						<div class="flex items-center justify-between gap-2 rounded-md border px-3 py-2">
+							<span class="text-sm">
+								<span class="font-mono">{productServiceSelected.code}</span>
+								<span class="text-muted-foreground"> — {productServiceSelected.description}</span>
+							</span>
+							<Button
+								type="button"
+								variant="ghost"
+								size="sm"
+								onclick={() => {
+									productServiceSelected = null;
+									form.product_service_id = 0;
+								}}
+							>
+								Cambiar
+							</Button>
+						</div>
+					{:else}
+						<input
+							class={inputCls}
+							placeholder="Escribe al menos 2 caracteres (clave o descripción)…"
+							bind:value={productServiceQuery}
+							oninput={searchProductServices}
+						/>
+						{#if searchingProductService}
+							<p class="text-xs text-muted-foreground">Buscando…</p>
+						{:else if productServiceOptions.length > 0}
+							<ul class="max-h-48 overflow-y-auto rounded-md border">
+								{#each productServiceOptions as option (option.id)}
+									<li>
+										<button
+											type="button"
+											class="w-full px-3 py-2 text-left text-sm hover:bg-muted"
+											onclick={() => pickProductService(option)}
+										>
+											<span class="font-mono">{option.code}</span>
+											<span class="text-muted-foreground"> — {option.description}</span>
+										</button>
+									</li>
+								{/each}
+							</ul>
+						{/if}
+					{/if}
+					{#if productServiceError}
+						<p class="text-xs text-destructive">{productServiceError}</p>
+					{/if}
+				</div>
+
+				<label class="flex flex-col gap-1 text-sm">
+					<span class="font-medium">Unidad de medida</span>
+					<select class={inputCls} bind:value={form.unit_of_measure_id}>
+						<option value={null}>Sin especificar</option>
+						{#each unitsOfMeasure as unit (unit.id)}
+							<option value={unit.id}>{unit.code} — {unit.name}</option>
+						{/each}
+					</select>
+				</label>
+				<label class="flex flex-col gap-1 text-sm">
+					<span class="font-medium">Objeto de impuesto</span>
+					<select class={inputCls} bind:value={form.tax_object_id}>
+						<option value={null}>Sin especificar</option>
+						{#each taxObjects as taxObject (taxObject.id)}
+							<option value={taxObject.id}>{taxObject.code} — {taxObject.description}</option>
+						{/each}
+					</select>
+				</label>
+
+				<label class="flex flex-col gap-1 text-sm">
+					<span class="font-medium">Moneda</span>
+					<input class={inputCls} bind:value={form.currency} maxlength="3" />
+				</label>
+				<label class="flex items-center gap-2 self-end text-sm">
+					<input type="checkbox" bind:checked={form.is_active} />
+					<span class="font-medium">Activo</span>
+				</label>
+
+				<label class="flex flex-col gap-1 text-sm sm:col-span-2">
+					<span class="font-medium">Notas</span>
+					<textarea rows="2" class={inputCls} bind:value={form.notes}></textarea>
+				</label>
+
+				<div class="flex justify-end gap-2 sm:col-span-2">
+					<Button type="button" variant="outline" onclick={() => (modalOpen = false)}
+						>Cancelar</Button
+					>
+					<Button type="submit" disabled={saving}>{saving ? 'Guardando…' : 'Guardar'}</Button>
+				</div>
+			</form>
+		</div>
+	</div>
+{/if}
diff --git a/frontend/src/routes/dashboard/settings/facturacion/+page.svelte b/frontend/src/routes/dashboard/settings/facturacion/+page.svelte
new file mode 100644
index 0000000..1113d26
--- /dev/null
+++ b/frontend/src/routes/dashboard/settings/facturacion/+page.svelte
@@ -0,0 +1,200 @@
+<script lang="ts">
+	import { Receipt } from '@lucide/svelte';
+	import * as Card from '$lib/components/ui/card';
+	import { Button } from '$lib/components/ui/button';
+	import { companyStore } from '$lib/stores/company.svelte';
+	import { authStore, userHasPermission } from '$lib/auth';
+	import {
+		issuerAPI,
+		satCatalogsAPI,
+		RFC_REGEX,
+		type IssuerSettingsInput,
+		type SatTaxRegime
+	} from '$lib/api/fin';
+	import { toast } from 'svelte-sonner';
+
+	let form = $state<IssuerSettingsInput>({
+		legal_name: '',
+		rfc: '',
+		tax_regime_id: 0,
+		zip_code: ''
+	});
+	let taxRegimes = $state<SatTaxRegime[]>([]);
+	let loading = $state(false);
+	let saving = $state(false);
+	/** true mientras la empresa no tenga datos capturados (el GET respondió 404). */
+	let isNew = $state(true);
+	let rfcError = $state('');
+
+	const companyId = $derived(companyStore.activeCompany?.id ?? null);
+	const canView = $derived(userHasPermission($authStore.user, 'fin.settings.view'));
+	const canEdit = $derived(userHasPermission($authStore.user, 'fin.settings.edit'));
+
+	$effect(() => {
+		const cid = companyId;
+		if (!cid || !canView) return;
+		void load(cid);
+	});
+
+	async function load(cid: number) {
+		loading = true;
+		try {
+			const [settings, regimes] = await Promise.all([
+				issuerAPI.get(cid),
+				satCatalogsAPI.taxRegimes(cid)
+			]);
+			taxRegimes = regimes;
+			isNew = settings === null;
+			if (settings) {
+				form = {
+					legal_name: settings.legal_name,
+					rfc: settings.rfc,
+					tax_regime_id: settings.tax_regime_id,
+					zip_code: settings.zip_code ?? ''
+				};
+			}
+		} catch (e) {
+			toast.error(e instanceof Error ? e.message : 'No se pudieron cargar los datos fiscales');
+		} finally {
+			loading = false;
+		}
+	}
+
+	function normalizedRfc(): string {
+		return (form.rfc ?? '').replace(/[\s-]/g, '').toUpperCase();
+	}
+
+	async function save(event: SubmitEvent) {
+		event.preventDefault();
+		const cid = companyId;
+		if (!cid) return;
+
+		const rfc = normalizedRfc();
+		if (!RFC_REGEX.test(rfc)) {
+			rfcError = 'El RFC no tiene un formato válido (ej. XAXX010101000)';
+			return;
+		}
+		rfcError = '';
+		if (!form.tax_regime_id) {
+			toast.error('Selecciona el régimen fiscal');
+			return;
+		}
+
+		saving = true;
+		try {
+			await issuerAPI.save(
+				{ ...form, rfc, zip_code: form.zip_code?.trim() ? form.zip_code.trim() : null },
+				cid
+			);
+			isNew = false;
+			toast.success('Datos fiscales guardados');
+		} catch (e) {
+			toast.error(e instanceof Error ? e.message : 'No se pudieron guardar los datos fiscales');
+		} finally {
+			saving = false;
+		}
+	}
+
+	const inputCls =
+		'rounded-md border bg-transparent px-3 py-2 text-sm outline-none focus-visible:ring-2 focus-visible:ring-ring';
+</script>
+
+<svelte:head>
+	<title>Configuración de Facturación</title>
+</svelte:head>
+
+<div class="space-y-6">
+	<div>
+		<h1 class="flex items-center gap-2 text-2xl font-bold tracking-tight">
+			<Receipt class="h-6 w-6" />
+			Datos fiscales del emisor
+		</h1>
+		<p class="mt-1 text-sm text-muted-foreground">
+			Identidad fiscal con la que la empresa emite sus comprobantes.
+		</p>
+	</div>
+
+	{#if !canView}
+		<Card.Root>
+			<Card.Content>
+				<p class="py-6 text-center text-sm text-muted-foreground">
+					No tienes permiso para consultar los datos fiscales del emisor.
+				</p>
+			</Card.Content>
+		</Card.Root>
+	{:else}
+		<Card.Root>
+			<Card.Header>
+				<Card.Title>{isNew ? 'Capturar datos fiscales' : 'Datos fiscales registrados'}</Card.Title>
+				<Card.Description>
+					{isNew
+						? 'Esta empresa aún no tiene datos fiscales configurados.'
+						: 'Actualiza la información con la que se emiten los comprobantes.'}
+				</Card.Description>
+			</Card.Header>
+			<Card.Content>
+				{#if loading}
+					<p class="py-6 text-center text-sm text-muted-foreground">Cargando…</p>
+				{:else}
+					<form class="grid max-w-2xl gap-4 sm:grid-cols-2" onsubmit={save}>
+						<label class="flex flex-col gap-1 text-sm sm:col-span-2">
+							<span class="font-medium">Razón social *</span>
+							<input
+								class={inputCls}
+								bind:value={form.legal_name}
+								maxlength="255"
+								required
+								disabled={!canEdit}
+							/>
+						</label>
+
+						<label class="flex flex-col gap-1 text-sm">
+							<span class="font-medium">RFC *</span>
+							<input
+								class="{inputCls} font-mono uppercase"
+								bind:value={form.rfc}
+								maxlength="13"
+								required
+								disabled={!canEdit}
+								oninput={() => (rfcError = '')}
+							/>
+							{#if rfcError}<span class="text-xs text-destructive">{rfcError}</span>{/if}
+						</label>
+
+						<label class="flex flex-col gap-1 text-sm">
+							<span class="font-medium">Código postal del lugar de expedición</span>
+							<input
+								class={inputCls}
+								bind:value={form.zip_code}
+								maxlength="5"
+								inputmode="numeric"
+								disabled={!canEdit}
+							/>
+						</label>
+
+						<label class="flex flex-col gap-1 text-sm sm:col-span-2">
+							<span class="font-medium">Régimen fiscal *</span>
+							<select class={inputCls} bind:value={form.tax_regime_id} required disabled={!canEdit}>
+								<option value={0}>Selecciona un régimen…</option>
+								{#each taxRegimes as regime (regime.id)}
+									<option value={regime.id}>{regime.code} — {regime.description}</option>
+								{/each}
+							</select>
+						</label>
+
+						<div class="flex justify-end sm:col-span-2">
+							<Button type="submit" disabled={saving || !canEdit || !companyId}>
+								{saving ? 'Guardando…' : 'Guardar'}
+							</Button>
+						</div>
+						{#if !canEdit}
+							<p class="text-xs text-muted-foreground sm:col-span-2">
+								Solo puedes consultar: se requiere el permiso de edición de datos fiscales.
+							</p>
+						{/if}
+					</form>
+				{/if}
+			</Card.Content>
+		</Card.Root>
+	{/if}
+</div>
diff --git a/frontend/src/routes/dashboard/settings/facturacion/+page.ts b/frontend/src/routes/dashboard/settings/facturacion/+page.ts
new file mode 100644
index 0000000..a3d1578
--- /dev/null
+++ b/frontend/src/routes/dashboard/settings/facturacion/+page.ts
@@ -0,0 +1 @@
+export const ssr = false;
diff --git a/frontend/src/routes/dashboard/settings/general/+page.svelte b/frontend/src/routes/dashboard/settings/general/+page.svelte
index 0f1206d..d01c340 100644
--- a/frontend/src/routes/dashboard/settings/general/+page.svelte
+++ b/frontend/src/routes/dashboard/settings/general/+page.svelte
@@ -1,6 +1,10 @@
 <script lang="ts">
-	import { Settings2 } from 'lucide-svelte';
+	import { Settings2, Receipt, ChevronRight } from 'lucide-svelte';
 	import * as Card from '$lib/components/ui/card';
+	import { Button } from '$lib/components/ui/button';
+	import { authStore, userHasPermission } from '$lib/auth';
+
+	const canViewIssuerSettings = $derived(userHasPermission($authStore.user, 'fin.settings.view'));
 </script>
 
 <svelte:head>
@@ -18,6 +22,25 @@
 		</p>
 	</div>
 
+	{#if canViewIssuerSettings}
+		<Card.Root>
+			<Card.Header>
+				<Card.Title class="flex items-center gap-2">
+					<Receipt class="h-5 w-5" />
+					Facturación
+				</Card.Title>
+				<Card.Description>
+					Datos fiscales del emisor: razón social, RFC, régimen fiscal y lugar de expedición.
+				</Card.Description>
+			</Card.Header>
+			<Card.Content>
+				<Button variant="outline" href="/dashboard/settings/facturacion">
+					Abrir datos fiscales <ChevronRight class="ml-1 h-4 w-4" />
+				</Button>
+			</Card.Content>
+		</Card.Root>
+	{/if}
+
 	<Card.Root>
 		<Card.Header>
 			<Card.Title>Configuración del sistema</Card.Title>