diff --git a/apps/api/tests/functional/dashboard.spec.ts b/apps/api/tests/functional/dashboard.spec.ts
new file mode 100644
index 0000000..79b6e72
--- /dev/null
+++ b/apps/api/tests/functional/dashboard.spec.ts
@@ -0,0 +1,156 @@
+import { test } from '@japa/runner'
+import testUtils from '@adonisjs/core/services/test_utils'
+import { createTestUser } from '../helpers/auth.js'
+import { body, type ApiOk } from '../helpers/response.js'
+
+type Kpis = {
+  rubisCount: number
+  rubisThisMonth: number
+  encaisseCents: number
+  factureToRelance: number
+  factureInRelance: number
+  miseEnDemeurePending: number
+  monthlyGoalProgress: number
+}
+
+type ActivityEvent = { id: string; kind: string; label: string }
+type LatePayer = { clientId: string; name: string; lateInvoicesCount: number }
+
+test.group('Dashboard — GET /dashboard/kpis', (group) => {
+  group.each.setup(() => testUtils.db().withGlobalTransaction())
+
+  test('zéros sur une org vierge', async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const r = await client.get('/api/v1/dashboard/kpis').headers(bearer)
+    r.assertStatus(200)
+
+    const k = body<ApiOk<Kpis>>(r).data
+    assert.equal(k.rubisCount, 0)
+    assert.equal(k.rubisThisMonth, 0)
+    assert.equal(k.encaisseCents, 0)
+    assert.equal(k.factureToRelance, 0)
+    assert.equal(k.factureInRelance, 0)
+    assert.equal(k.miseEnDemeurePending, 0)
+  })
+
+  test('factureToRelance compte les pending', async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const c = await client
+      .post('/api/v1/clients')
+      .headers(bearer)
+      .json({ name: 'Dash', email: 'dash@spec.test' })
+    const cid = body<ApiOk<{ id: string }>>(c).data.id
+
+    await client.post('/api/v1/invoices').headers(bearer).json({
+      clientId: cid,
+      clientName: 'Dash',
+      numero: 'F-DASH-01',
+      amountTtcCents: 10000,
+      issueDate: '2026-04-01T09:00:00.000Z',
+      dueDate: '2026-05-01T09:00:00.000Z',
+    })
+
+    const r = await client.get('/api/v1/dashboard/kpis').headers(bearer)
+    assert.equal(body<ApiOk<Kpis>>(r).data.factureToRelance, 1)
+  })
+
+  test('encaisseCents et rubisCount bumpent après mark-paid', async ({
+    client,
+    assert,
+  }) => {
+    const { bearer } = await createTestUser()
+    const c = await client
+      .post('/api/v1/clients')
+      .headers(bearer)
+      .json({ name: 'Paid Spec', email: 'paid@spec.test' })
+    const cid = body<ApiOk<{ id: string }>>(c).data.id
+
+    const inv = await client.post('/api/v1/invoices').headers(bearer).json({
+      clientId: cid,
+      clientName: 'Paid Spec',
+      numero: 'F-PAID-01',
+      amountTtcCents: 250000,
+      // issueDate/dueDate dans le mois courant pour rentrer dans rubisThisMonth
+      issueDate: new Date().toISOString(),
+      dueDate: new Date(Date.now() + 86_400_000).toISOString(),
+    })
+    const invId = body<ApiOk<{ id: string }>>(inv).data.id
+
+    await client.post(`/api/v1/invoices/${invId}/mark-paid`).headers(bearer)
+
+    const r = await client.get('/api/v1/dashboard/kpis').headers(bearer)
+    const k = body<ApiOk<Kpis>>(r).data
+    assert.equal(k.rubisCount, 1)
+    assert.equal(k.encaisseCents, 250000)
+  })
+})
+
+test.group('Dashboard — GET /dashboard/activity', (group) => {
+  group.each.setup(() => testUtils.db().withGlobalTransaction())
+
+  test('vide sur une org sans actions', async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const r = await client.get('/api/v1/dashboard/activity').headers(bearer)
+    r.assertStatus(200)
+    assert.deepEqual(body<ApiOk<ActivityEvent[]>>(r).data, [])
+  })
+
+  test('mark-paid logge un event invoice_paid', async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const c = await client
+      .post('/api/v1/clients')
+      .headers(bearer)
+      .json({ name: 'Activity', email: 'activity@spec.test' })
+    const cid = body<ApiOk<{ id: string }>>(c).data.id
+
+    const inv = await client.post('/api/v1/invoices').headers(bearer).json({
+      clientId: cid,
+      clientName: 'Activity',
+      numero: 'F-ACT-01',
+      amountTtcCents: 50000,
+      issueDate: '2026-04-01T09:00:00.000Z',
+      dueDate: '2026-05-01T09:00:00.000Z',
+    })
+    const invId = body<ApiOk<{ id: string }>>(inv).data.id
+
+    await client.post(`/api/v1/invoices/${invId}/mark-paid`).headers(bearer)
+
+    const r = await client.get('/api/v1/dashboard/activity').headers(bearer)
+    const events = body<ApiOk<ActivityEvent[]>>(r).data
+    assert.isAbove(events.length, 0)
+    assert.equal(events[0].kind, 'invoice_paid')
+  })
+})
+
+test.group('Dashboard — GET /dashboard/top-late', (group) => {
+  group.each.setup(() => testUtils.db().withGlobalTransaction())
+
+  test('liste les clients avec factures actives en retard', async ({
+    client,
+    assert,
+  }) => {
+    const { bearer } = await createTestUser()
+    const c = await client
+      .post('/api/v1/clients')
+      .headers(bearer)
+      .json({ name: 'En Retard', email: 'late@spec.test' })
+    const cid = body<ApiOk<{ id: string }>>(c).data.id
+
+    // dueDate dans le passé → en retard
+    await client.post('/api/v1/invoices').headers(bearer).json({
+      clientId: cid,
+      clientName: 'En Retard',
+      numero: 'F-LATE-01',
+      amountTtcCents: 50000,
+      issueDate: '2025-12-01T09:00:00.000Z',
+      dueDate: '2025-12-31T09:00:00.000Z',
+    })
+
+    const r = await client.get('/api/v1/dashboard/top-late').headers(bearer)
+    r.assertStatus(200)
+    const list = body<ApiOk<LatePayer[]>>(r).data
+    assert.lengthOf(list, 1)
+    assert.equal(list[0].name, 'En Retard')
+    assert.equal(list[0].lateInvoicesCount, 1)
+  })
+})
diff --git a/apps/api/tests/functional/imports.spec.ts b/apps/api/tests/functional/imports.spec.ts
new file mode 100644
index 0000000..a9dcdf1
--- /dev/null
+++ b/apps/api/tests/functional/imports.spec.ts
@@ -0,0 +1,164 @@
+import { test } from '@japa/runner'
+import testUtils from '@adonisjs/core/services/test_utils'
+import ImportDraft from '#models/import_draft'
+import { createTestUser } from '../helpers/auth.js'
+import { body, type ApiOk } from '../helpers/response.js'
+
+type DraftShape = {
+  id: string
+  filename: string
+  status: 'pending' | 'validated' | 'skipped'
+  extracted: { clientName: string; numero: string }
+  edited: { clientName: string; numero: string }
+}
+
+type BatchShape = {
+  id: string
+  drafts: DraftShape[]
+}
+
+test.group('Imports — POST /invoices/upload (mock JSON)', (group) => {
+  group.each.setup(() => testUtils.db().withGlobalTransaction())
+
+  test('crée 1 batch + N drafts depuis filenames (mock OCR)', async ({
+    client,
+    assert,
+  }) => {
+    const { bearer } = await createTestUser()
+    const r = await client
+      .post('/api/v1/invoices/upload')
+      .headers(bearer)
+      .json({ filenames: ['facture-001.pdf', 'facture-002.pdf'] })
+
+    r.assertStatus(201)
+    const batch = body<ApiOk<BatchShape>>(r).data
+    assert.lengthOf(batch.drafts, 2)
+    for (const d of batch.drafts) {
+      assert.equal(d.status, 'pending')
+      assert.exists(d.extracted.clientName)
+      assert.exists(d.extracted.numero)
+    }
+  })
+
+  test('refuse > 20 fichiers (422)', async ({ client }) => {
+    const { bearer } = await createTestUser()
+    const filenames = Array.from({ length: 21 }, (_, i) => `f-${i}.pdf`)
+    const r = await client
+      .post('/api/v1/invoices/upload')
+      .headers(bearer)
+      .json({ filenames })
+    r.assertStatus(422)
+  })
+})
+
+test.group('Imports — Validate / Skip draft', (group) => {
+  group.each.setup(() => testUtils.db().withGlobalTransaction())
+
+  test('validate transforme un draft en Invoice + status=validated', async ({
+    client,
+    assert,
+  }) => {
+    const { bearer } = await createTestUser()
+    const upload = await client
+      .post('/api/v1/invoices/upload')
+      .headers(bearer)
+      .json({ filenames: ['facture-validate.pdf'] })
+    const batch = body<ApiOk<BatchShape>>(upload).data
+    const draft = batch.drafts[0]
+
+    const r = await client
+      .post(`/api/v1/invoices/import-batch/${batch.id}/drafts/${draft.id}/validate`)
+      .headers(bearer)
+      .json({
+        clientId: null,
+        clientName: 'Client OCR',
+        clientEmail: 'ocr@spec.test',
+        numero: 'F-OCR-01',
+        amountTtcCents: 50000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+        planId: null,
+      })
+    r.assertStatus(201)
+
+    const fresh = await ImportDraft.findOrFail(draft.id)
+    assert.equal(fresh.status, 'validated')
+    assert.isNotNull(fresh.invoiceId)
+  })
+
+  test('validate sur draft déjà processed → 409', async ({ client }) => {
+    const { bearer } = await createTestUser()
+    const upload = await client
+      .post('/api/v1/invoices/upload')
+      .headers(bearer)
+      .json({ filenames: ['facture-once.pdf'] })
+    const batch = body<ApiOk<BatchShape>>(upload).data
+    const draft = batch.drafts[0]
+
+    const payload = {
+      clientId: null,
+      clientName: 'Client',
+      clientEmail: 'c@spec.test',
+      numero: 'F-OCR-X',
+      amountTtcCents: 10000,
+      issueDate: '2026-04-01T09:00:00.000Z',
+      dueDate: '2026-05-01T09:00:00.000Z',
+      planId: null,
+    }
+
+    await client
+      .post(`/api/v1/invoices/import-batch/${batch.id}/drafts/${draft.id}/validate`)
+      .headers(bearer)
+      .json(payload)
+
+    const r2 = await client
+      .post(`/api/v1/invoices/import-batch/${batch.id}/drafts/${draft.id}/validate`)
+      .headers(bearer)
+      .json({ ...payload, numero: 'F-OCR-Y' })
+
+    r2.assertStatus(409)
+  })
+
+  test('skip → status=skipped, idempotent', async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const upload = await client
+      .post('/api/v1/invoices/upload')
+      .headers(bearer)
+      .json({ filenames: ['facture-skip.pdf'] })
+    const batch = body<ApiOk<BatchShape>>(upload).data
+    const draft = batch.drafts[0]
+
+    const r = await client
+      .post(`/api/v1/invoices/import-batch/${batch.id}/drafts/${draft.id}/skip`)
+      .headers(bearer)
+    r.assertStatus(200)
+    const data = body<ApiOk<DraftShape>>(r).data
+    assert.equal(data.status, 'skipped')
+
+    // Re-skip = idempotent (200 toujours)
+    const again = await client
+      .post(`/api/v1/invoices/import-batch/${batch.id}/drafts/${draft.id}/skip`)
+      .headers(bearer)
+    again.assertStatus(200)
+  })
+
+  test('DELETE /import-batch/:id supprime le batch + drafts (cascade)', async ({
+    client,
+    assert,
+  }) => {
+    const { bearer } = await createTestUser()
+    const upload = await client
+      .post('/api/v1/invoices/upload')
+      .headers(bearer)
+      .json({ filenames: ['a.pdf', 'b.pdf'] })
+    const batch = body<ApiOk<BatchShape>>(upload).data
+
+    const del = await client
+      .delete(`/api/v1/invoices/import-batch/${batch.id}`)
+      .headers(bearer)
+    del.assertStatus(204)
+
+    const remaining = await ImportDraft.query().where('batch_id', batch.id)
+    assert.lengthOf(remaining, 0)
+  })
+})
diff --git a/apps/api/tests/functional/invoices.spec.ts b/apps/api/tests/functional/invoices.spec.ts
new file mode 100644
index 0000000..349c91c
--- /dev/null
+++ b/apps/api/tests/functional/invoices.spec.ts
@@ -0,0 +1,294 @@
+import { test } from '@japa/runner'
+import testUtils from '@adonisjs/core/services/test_utils'
+import RelanceTask from '#models/relance_task'
+import Organization from '#models/organization'
+import { createTestUser, createTwoOrgs } from '../helpers/auth.js'
+import { body, type ApiOk, type ApiOkPaged } from '../helpers/response.js'
+
+type InvoiceShape = {
+  id: string
+  organizationId: string
+  clientId: string
+  numero: string
+  amountTtcCents: number
+  status: string
+  rubisEarned: number
+  paidAt: string | null
+}
+
+type ClientShape = { id: string; name: string }
+type PlanShape = { id: string; slug: string }
+
+async function createClient(client: any, headers: Record<string, string>, name: string) {
+  const r = await client
+    .post('/api/v1/clients')
+    .headers(headers)
+    .json({ name, email: `${name.toLowerCase().replace(/\s+/g, '')}@spec.test` })
+  return body<ApiOk<ClientShape>>(r).data
+}
+
+async function getStandardPlan(client: any, headers: Record<string, string>) {
+  const r = await client.get('/api/v1/plans/standard-30j').headers(headers)
+  return body<ApiOk<PlanShape>>(r).data
+}
+
+test.group('Invoices — POST /invoices', (group) => {
+  group.each.setup(() => testUtils.db().withGlobalTransaction())
+
+  test('crée une facture (201) avec rubisEarned=1 (bonus saisie)', async ({
+    client,
+    assert,
+  }) => {
+    const { bearer } = await createTestUser()
+    const c = await createClient(client, bearer, 'Boulangerie Spec')
+
+    const r = await client
+      .post('/api/v1/invoices')
+      .headers(bearer)
+      .json({
+        clientId: c.id,
+        clientName: c.name,
+        numero: 'F-2026-T01',
+        amountTtcCents: 124000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+      })
+
+    r.assertStatus(201)
+    const inv = body<ApiOk<InvoiceShape>>(r).data
+    assert.equal(inv.rubisEarned, 1)
+    assert.equal(inv.status, 'pending')
+  })
+
+  test('crée à la volée un client si nom non matché + email fourni', async ({
+    client,
+    assert,
+  }) => {
+    const { bearer, accessToken } = await createTestUser()
+
+    const r = await client
+      .post('/api/v1/invoices')
+      .headers(bearer)
+      .json({
+        clientName: 'Nouveau Client',
+        clientEmail: 'nouveau@spec.test',
+        numero: 'F-2026-T02',
+        amountTtcCents: 50000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+      })
+
+    r.assertStatus(201)
+
+    // Le client doit exister maintenant
+    const list = await client.get('/api/v1/clients').headers(bearer)
+    const names = body<ApiOk<Array<{ name: string }>>>(list).data.map((c) => c.name)
+    assert.include(names, 'Nouveau Client')
+
+    // assert le token est bien valide
+    assert.isString(accessToken)
+  })
+
+  test('refuse création client à la volée sans email (422 client_email_required)', async ({
+    client,
+    assert,
+  }) => {
+    const { bearer } = await createTestUser()
+
+    const r = await client
+      .post('/api/v1/invoices')
+      .headers(bearer)
+      .json({
+        clientName: 'Sans Email',
+        numero: 'F-2026-T03',
+        amountTtcCents: 50000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+      })
+
+    r.assertStatus(422)
+    const errors = body<{ errors: Array<{ code: string }> }>(r).errors
+    assert.equal(errors[0].code, 'client_email_required')
+  })
+
+  test('schedule des RelanceTasks si planId est fourni', async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const c = await createClient(client, bearer, 'Avec Plan')
+    const plan = await getStandardPlan(client, bearer)
+
+    const r = await client
+      .post('/api/v1/invoices')
+      .headers(bearer)
+      .json({
+        clientId: c.id,
+        clientName: c.name,
+        planId: plan.id,
+        numero: 'F-2026-T04',
+        amountTtcCents: 50000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+      })
+
+    r.assertStatus(201)
+    const inv = body<ApiOk<InvoiceShape>>(r).data
+    const tasks = await RelanceTask.query().where('invoice_id', inv.id)
+    // Le plan standard-30j a 3 steps
+    assert.lengthOf(tasks, 3)
+    for (const t of tasks) assert.equal(t.status, 'scheduled')
+  })
+
+  test('numéro unique par org (422 duplicate)', async ({ client }) => {
+    const { bearer } = await createTestUser()
+    const c = await createClient(client, bearer, 'Dup Test')
+
+    const payload = {
+      clientId: c.id,
+      clientName: c.name,
+      numero: 'F-2026-DUP',
+      amountTtcCents: 50000,
+      issueDate: '2026-04-01T09:00:00.000Z',
+      dueDate: '2026-05-01T09:00:00.000Z',
+    }
+
+    await client.post('/api/v1/invoices').headers(bearer).json(payload)
+    const r2 = await client.post('/api/v1/invoices').headers(bearer).json(payload)
+    r2.assertStatus(422)
+  })
+})
+
+test.group('Invoices — POST /invoices/:id/mark-paid', (group) => {
+  group.each.setup(() => testUtils.db().withGlobalTransaction())
+
+  test('idempotent : 2e appel ne re-bumpe pas rubisEarned', async ({ client, assert }) => {
+    const { bearer, org } = await createTestUser()
+    const c = await createClient(client, bearer, 'Idem')
+    const created = await client
+      .post('/api/v1/invoices')
+      .headers(bearer)
+      .json({
+        clientId: c.id,
+        clientName: c.name,
+        numero: 'F-2026-T10',
+        amountTtcCents: 100000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+      })
+    const id = body<ApiOk<InvoiceShape>>(created).data.id
+
+    const first = await client.post(`/api/v1/invoices/${id}/mark-paid`).headers(bearer)
+    first.assertStatus(200)
+    const afterFirst = body<ApiOk<InvoiceShape>>(first).data
+    assert.equal(afterFirst.status, 'paid')
+    assert.equal(afterFirst.rubisEarned, 2) // 1 saisie + 1 encaissement
+
+    const second = await client.post(`/api/v1/invoices/${id}/mark-paid`).headers(bearer)
+    second.assertStatus(200)
+    assert.equal(body<ApiOk<InvoiceShape>>(second).data.rubisEarned, 2) // pas re-bumpé
+
+    // Org rubisCount n'a été incrémenté qu'une fois
+    const orgFresh = await Organization.findOrFail(org.id)
+    assert.equal(orgFresh.rubisCount, 1)
+  })
+
+  test("annule les RelanceTasks scheduled de la facture", async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const c = await createClient(client, bearer, 'Cancel Tasks')
+    const plan = await getStandardPlan(client, bearer)
+
+    const created = await client
+      .post('/api/v1/invoices')
+      .headers(bearer)
+      .json({
+        clientId: c.id,
+        clientName: c.name,
+        planId: plan.id,
+        numero: 'F-2026-T11',
+        amountTtcCents: 100000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+      })
+    const id = body<ApiOk<InvoiceShape>>(created).data.id
+
+    const beforeTasks = await RelanceTask.query().where('invoice_id', id)
+    assert.lengthOf(beforeTasks, 3)
+
+    await client.post(`/api/v1/invoices/${id}/mark-paid`).headers(bearer)
+
+    const afterTasks = await RelanceTask.query().where('invoice_id', id)
+    for (const t of afterTasks) assert.equal(t.status, 'cancelled')
+  })
+
+  test('cross-org : user B ne peut pas mark-paid une facture de A (404)', async ({
+    client,
+  }) => {
+    const { a, b } = await createTwoOrgs()
+    const c = await createClient(client, a.bearer, 'Of A')
+    const created = await client
+      .post('/api/v1/invoices')
+      .headers(a.bearer)
+      .json({
+        clientId: c.id,
+        clientName: c.name,
+        numero: 'F-2026-XO1',
+        amountTtcCents: 50000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+      })
+    const id = body<ApiOk<InvoiceShape>>(created).data.id
+
+    const r = await client.post(`/api/v1/invoices/${id}/mark-paid`).headers(b.bearer)
+    r.assertStatus(404)
+  })
+})
+
+test.group('Invoices — GET /invoices', (group) => {
+  group.each.setup(() => testUtils.db().withGlobalTransaction())
+
+  test('liste paginée + meta total/page', async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const c = await createClient(client, bearer, 'Liste Spec')
+
+    for (let i = 0; i < 3; i++) {
+      await client
+        .post('/api/v1/invoices')
+        .headers(bearer)
+        .json({
+          clientId: c.id,
+          clientName: c.name,
+          numero: `F-2026-L${i}`,
+          amountTtcCents: 10000 + i,
+          issueDate: '2026-04-01T09:00:00.000Z',
+          dueDate: '2026-05-01T09:00:00.000Z',
+        })
+    }
+
+    const r = await client.get('/api/v1/invoices').headers(bearer)
+    r.assertStatus(200)
+    const payload = body<ApiOkPaged<InvoiceShape[]>>(r)
+    assert.equal(payload.meta.total, 3)
+    assert.equal(payload.meta.page, 1)
+  })
+
+  test('GET /invoices/counts agrège par status', async ({ client, assert }) => {
+    const { bearer } = await createTestUser()
+    const c = await createClient(client, bearer, 'Counts Spec')
+
+    await client
+      .post('/api/v1/invoices')
+      .headers(bearer)
+      .json({
+        clientId: c.id,
+        clientName: c.name,
+        numero: 'F-2026-C01',
+        amountTtcCents: 10000,
+        issueDate: '2026-04-01T09:00:00.000Z',
+        dueDate: '2026-05-01T09:00:00.000Z',
+      })
+
+    const r = await client.get('/api/v1/invoices/counts').headers(bearer)
+    r.assertStatus(200)
+    const c2 = body<ApiOk<{ all: number; pending: number }>>(r).data
+    assert.equal(c2.all, 1)
+    assert.equal(c2.pending, 1)
+  })
+})