diff --git a/config/app.php b/config/app.php
index 2fdca33..7b1a326 100644
--- a/config/app.php
+++ b/config/app.php
@@ -186,6 +186,7 @@ return [
          * Domain Service Providers...
          */
         \Src\Zone\User\Application\Providers\UserServiceProvider::class,
+        \Src\Zone\Company\Application\Providers\CompanyServiceProvider::class,
 
         /*
          * Package Service Providers...
diff --git a/database/migrations/2022_10_02_114301_create_companies_table.php b/database/migrations/2022_10_02_114301_create_companies_table.php
new file mode 100644
index 0000000..892f65a
--- /dev/null
+++ b/database/migrations/2022_10_02_114301_create_companies_table.php
@@ -0,0 +1,35 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     *
+     * @return void
+     */
+    public function up()
+    {
+        Schema::create('companies', function (Blueprint $table) {
+            $table->id();
+            $table->string('fiscal_name');
+            $table->string('social_name');
+            $table->string('vat');
+            $table->boolean('is_active')->default(1);
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     *
+     * @return void
+     */
+    public function down()
+    {
+        Schema::dropIfExists('companies');
+    }
+};
diff --git a/src/Common/Infrastructure/Laravel/Providers/RouteServiceProvider.php b/src/Common/Infrastructure/Laravel/Providers/RouteServiceProvider.php
index e97cf29..3a0de2a 100644
--- a/src/Common/Infrastructure/Laravel/Providers/RouteServiceProvider.php
+++ b/src/Common/Infrastructure/Laravel/Providers/RouteServiceProvider.php
@@ -39,6 +39,7 @@ class RouteServiceProvider extends ServiceProvider
                 ->group(function() {
                     require base_path('src/Auth/Presentation/HTTP/routes.php');
                     require base_path('src/Zone/User/Presentation/HTTP/routes.php');
+                    require base_path('src/Zone/Company/Presentation/HTTP/routes.php');
                 });
         });
     }
diff --git a/src/Zone/Company/Application/Exceptions/VatAlreadyUsedException.php b/src/Zone/Company/Application/Exceptions/VatAlreadyUsedException.php
new file mode 100644
index 0000000..1a58d38
--- /dev/null
+++ b/src/Zone/Company/Application/Exceptions/VatAlreadyUsedException.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Src\Zone\Company\Application\Exceptions;
+
+final class VatAlreadyUsedException extends \DomainException
+{
+    public function __construct()
+    {
+        parent::__construct('Vat is already used');
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/Mappers/CompanyMapper.php b/src/Zone/Company/Application/Mappers/CompanyMapper.php
new file mode 100644
index 0000000..b7ec487
--- /dev/null
+++ b/src/Zone/Company/Application/Mappers/CompanyMapper.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace Src\Zone\Company\Application\Mappers;
+
+use Illuminate\Http\Request;
+use Src\Zone\Company\Domain\Model\Company;
+use Src\Zone\Company\Domain\Model\ValueObjects\FiscalName;
+use Src\Zone\Company\Domain\Model\ValueObjects\SocialName;
+use Src\Zone\Company\Domain\Model\ValueObjects\Vat;
+use Src\Zone\Company\Infrastructure\EloquentModels\CompanyEloquentModel;
+
+class CompanyMapper
+{
+    public static function fromRequest(Request $request, ?int $company_id = null): Company
+    {
+        return new Company(
+            id: $company_id,
+            fiscal_name: new FiscalName($request->input('fiscal_name')),
+            social_name: new SocialName($request->input('social_name')),
+            vat: new Vat($request->input('vat')),
+            is_active: $request->input('is_active'),
+        );
+    }
+
+    public static function fromEloquent(CompanyEloquentModel $companyEloquent): Company
+    {
+        return new Company(
+            id: $companyEloquent->id,
+            fiscal_name: new FiscalName($companyEloquent->fiscal_name),
+            social_name: new SocialName($companyEloquent->social_name),
+            vat: new Vat($companyEloquent->vat),
+            is_active: $companyEloquent->is_active,
+        );
+    }
+
+    public static function toEloquent(Company $company): CompanyEloquentModel
+    {
+        $companyEloquent = new CompanyEloquentModel();
+        if ($company->id) {
+            $companyEloquent = CompanyEloquentModel::query()->find($company->id);
+        }
+        $companyEloquent->fiscal_name = $company->fiscal_name;
+        $companyEloquent->social_name = $company->social_name;
+        $companyEloquent->vat = $company->vat;
+        $companyEloquent->is_active = $company->is_active;
+        return $companyEloquent;
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/Providers/CompanyServiceProvider.php b/src/Zone/Company/Application/Providers/CompanyServiceProvider.php
new file mode 100644
index 0000000..f888aae
--- /dev/null
+++ b/src/Zone/Company/Application/Providers/CompanyServiceProvider.php
@@ -0,0 +1,16 @@
+<?php
+
+namespace Src\Zone\Company\Application\Providers;
+
+use Illuminate\Support\ServiceProvider;
+
+class CompanyServiceProvider extends ServiceProvider
+{
+    public function register()
+    {
+        $this->app->bind(
+            \Src\Zone\Company\Domain\Repositories\CompanyRepositoryInterface::class,
+            \Src\Zone\Company\Application\Repositories\Eloquent\CompanyRepository::class
+        );
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/Repositories/Eloquent/CompanyRepository.php b/src/Zone/Company/Application/Repositories/Eloquent/CompanyRepository.php
new file mode 100644
index 0000000..da1007c
--- /dev/null
+++ b/src/Zone/Company/Application/Repositories/Eloquent/CompanyRepository.php
@@ -0,0 +1,50 @@
+<?php
+
+namespace Src\Zone\Company\Application\Repositories\Eloquent;
+
+use Src\Zone\Company\Application\Mappers\CompanyMapper;
+use Src\Zone\Company\Domain\Model\Company;
+use Src\Zone\Company\Domain\Repositories\CompanyRepositoryInterface;
+use Src\Zone\Company\Infrastructure\EloquentModels\CompanyEloquentModel;
+
+class CompanyRepository implements CompanyRepositoryInterface
+{
+    public function findAll(): array
+    {
+        $companies = [];
+        foreach (CompanyEloquentModel::all() as $companyEloquent) {
+            $companies[] = CompanyMapper::fromEloquent($companyEloquent);
+        }
+        return $companies;
+    }
+    public function findById(string $id): Company
+    {
+        $companyEloquent = CompanyEloquentModel::query()->findOrFail($id);
+        return CompanyMapper::fromEloquent($companyEloquent);
+    }
+    public function findByVat(string $vat): Company
+    {
+        $companyEloquent = CompanyEloquentModel::query()->where('vat', $vat)->firstOrFail();
+        return CompanyMapper::fromEloquent($companyEloquent);
+    }
+
+    public function store(Company $company): Company
+    {
+        $companyEloquent = CompanyMapper::toEloquent($company);
+        $companyEloquent->save();
+
+        return CompanyMapper::fromEloquent($companyEloquent);
+    }
+    public function update(Company $company): void
+    {
+        $companyArray = $company->toArray();
+        $companyEloquent = CompanyEloquentModel::query()->findOrFail($company->id);
+        $companyEloquent->fill($companyArray);
+        $companyEloquent->save();
+    }
+    public function delete(int $company_id): void
+    {
+        $companyEloquent = CompanyEloquentModel::query()->findOrFail($company_id);
+        $companyEloquent->delete();
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/UseCases/Commands/DestroyCompanyCommand.php b/src/Zone/Company/Application/UseCases/Commands/DestroyCompanyCommand.php
new file mode 100644
index 0000000..3c64bb5
--- /dev/null
+++ b/src/Zone/Company/Application/UseCases/Commands/DestroyCompanyCommand.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace Src\Zone\Company\Application\UseCases\Commands;
+
+use Src\Zone\Company\Domain\Policies\CompanyPolicy;
+use Src\Zone\Company\Domain\Repositories\CompanyRepositoryInterface;
+use Src\Common\Domain\CommandInterface;
+
+class DestroyCompanyCommand implements CommandInterface
+{
+    private CompanyRepositoryInterface $repository;
+    private CompanyPolicy $policy;
+
+    public function __construct(
+        private readonly int $company_id
+    )
+    {
+        $this->repository = app()->make(CompanyRepositoryInterface::class);
+        $this->policy = new CompanyPolicy();
+    }
+
+    public function execute(): void
+    {
+        authorize('delete', $this->policy);
+        $this->repository->delete($this->company_id);
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/UseCases/Commands/StoreCompanyCommand.php b/src/Zone/Company/Application/UseCases/Commands/StoreCompanyCommand.php
new file mode 100644
index 0000000..f1b1559
--- /dev/null
+++ b/src/Zone/Company/Application/UseCases/Commands/StoreCompanyCommand.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace Src\Zone\Company\Application\UseCases\Commands;
+
+use Src\Zone\Company\Application\Exceptions\VatAlreadyUsedException;
+use Src\Zone\Company\Domain\Model\Company;
+use Src\Zone\Company\Domain\Policies\CompanyPolicy;
+use Src\Zone\Company\Domain\Repositories\CompanyRepositoryInterface;
+use Src\Zone\Company\Infrastructure\EloquentModels\CompanyEloquentModel;
+use Src\Common\Domain\CommandInterface;
+
+class StoreCompanyCommand implements CommandInterface
+{
+    private CompanyRepositoryInterface $repository;
+    private CompanyPolicy $policy;
+
+    public function __construct(
+        private readonly Company $company
+    )
+    {
+        $this->repository = app()->make(CompanyRepositoryInterface::class);
+        $this->policy = new CompanyPolicy();
+    }
+
+    public function execute(): Company
+    {
+        authorize('store', $this->policy);
+        if (CompanyEloquentModel::query()->where('vat', $this->company->vat)->exists()) {
+            throw new VatAlreadyUsedException();
+        }
+
+        return $this->repository->store($this->company);
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/UseCases/Commands/UpdateCompanyCommand.php b/src/Zone/Company/Application/UseCases/Commands/UpdateCompanyCommand.php
new file mode 100644
index 0000000..3472c88
--- /dev/null
+++ b/src/Zone/Company/Application/UseCases/Commands/UpdateCompanyCommand.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace Src\Zone\Company\Application\UseCases\Commands;
+
+use Src\Zone\Company\Application\Exceptions\VatAlreadyUsedException;
+use Src\Zone\Company\Domain\Model\Company;
+use Src\Zone\Company\Domain\Policies\CompanyPolicy;
+use Src\Zone\Company\Domain\Repositories\CompanyRepositoryInterface;
+use Src\Zone\Company\Infrastructure\EloquentModels\CompanyEloquentModel;
+use Src\Common\Domain\CommandInterface;
+
+class UpdateCompanyCommand implements CommandInterface
+{
+    private CompanyRepositoryInterface $repository;
+    private CompanyPolicy $policy;
+
+    public function __construct(
+        private readonly Company $company
+    )
+    {
+        $this->repository = app()->make(CompanyRepositoryInterface::class);
+        $this->policy = new CompanyPolicy();
+    }
+
+    public function execute(): void
+    {
+        authorize('update', $this->policy);
+        if (CompanyEloquentModel::query()->where('vat', $this->company->vat)->where('id', '!=', $this->company->id)->exists()) {
+            throw new VatAlreadyUsedException();
+        }
+
+        $this->repository->update($this->company);
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/UseCases/Queries/FindAllCompaniesQuery.php b/src/Zone/Company/Application/UseCases/Queries/FindAllCompaniesQuery.php
new file mode 100644
index 0000000..e6bb3b0
--- /dev/null
+++ b/src/Zone/Company/Application/UseCases/Queries/FindAllCompaniesQuery.php
@@ -0,0 +1,25 @@
+<?php
+
+namespace Src\Zone\Company\Application\UseCases\Queries;
+
+use Src\Zone\Company\Domain\Policies\CompanyPolicy;
+use Src\Zone\Company\Domain\Repositories\CompanyRepositoryInterface;
+use Src\Common\Domain\QueryInterface;
+
+class FindAllCompaniesQuery implements QueryInterface
+{
+    private CompanyRepositoryInterface $repository;
+    private CompanyPolicy $policy;
+
+    public function __construct()
+    {
+        $this->repository = app()->make(CompanyRepositoryInterface::class);
+        $this->policy = new CompanyPolicy();
+    }
+
+    public function handle(): array
+    {
+        authorize('findAll', $this->policy);
+        return $this->repository->findAll();
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/UseCases/Queries/FindCompanyByIdQuery.php b/src/Zone/Company/Application/UseCases/Queries/FindCompanyByIdQuery.php
new file mode 100644
index 0000000..c7c1d4b
--- /dev/null
+++ b/src/Zone/Company/Application/UseCases/Queries/FindCompanyByIdQuery.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace Src\Zone\Company\Application\UseCases\Queries;
+
+use Src\Zone\Company\Domain\Model\Company;
+use Src\Zone\Company\Domain\Policies\CompanyPolicy;
+use Src\Zone\Company\Domain\Repositories\CompanyRepositoryInterface;
+use Src\Common\Domain\QueryInterface;
+
+class FindCompanyByIdQuery implements QueryInterface
+{
+    private CompanyRepositoryInterface $repository;
+    private CompanyPolicy $policy;
+
+    public function __construct(
+        private readonly int $id
+    )
+    {
+        $this->repository = app()->make(CompanyRepositoryInterface::class);
+        $this->policy = new CompanyPolicy();
+    }
+
+    public function handle(): Company
+    {
+        authorize('findById', $this->policy, ['company_id' => $this->id]);
+        return $this->repository->findById($this->id);
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Application/UseCases/Queries/FindCompanyByVatQuery.php b/src/Zone/Company/Application/UseCases/Queries/FindCompanyByVatQuery.php
new file mode 100644
index 0000000..7d92a10
--- /dev/null
+++ b/src/Zone/Company/Application/UseCases/Queries/FindCompanyByVatQuery.php
@@ -0,0 +1,27 @@
+<?php
+
+namespace Src\Zone\Company\Application\UseCases\Queries;
+
+use Src\Zone\Company\Domain\Policies\CompanyPolicy;
+use Src\Zone\Company\Domain\Repositories\CompanyRepositoryInterface;
+use Src\Common\Domain\QueryInterface;
+
+class FindCompanyByVatQuery implements QueryInterface
+{
+    private CompanyRepositoryInterface $repository;
+    private CompanyPolicy $policy;
+
+    public function __construct(
+        private readonly string $vat
+    )
+    {
+        $this->repository = app()->make(CompanyRepositoryInterface::class);
+        $this->policy = new CompanyPolicy();
+    }
+
+    public function handle(): array
+    {
+        authorize('findByVat', $this->policy);
+        return $this->repository->findByVat($this->vat)->toArray();
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Domain/Exceptions/IncorrectVatFormatException.php b/src/Zone/Company/Domain/Exceptions/IncorrectVatFormatException.php
new file mode 100644
index 0000000..e437bae
--- /dev/null
+++ b/src/Zone/Company/Domain/Exceptions/IncorrectVatFormatException.php
@@ -0,0 +1,11 @@
+<?php
+
+namespace Src\Zone\Company\Domain\Exceptions;
+
+class IncorrectVatFormatException extends \DomainException
+{
+    public function __construct()
+    {
+        parent::__construct('Vat must be valid');
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Domain/Factories/CompanyFactory.php b/src/Zone/Company/Domain/Factories/CompanyFactory.php
new file mode 100644
index 0000000..4881752
--- /dev/null
+++ b/src/Zone/Company/Domain/Factories/CompanyFactory.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace Src\Zone\Company\Domain\Factories;
+
+use Src\Zone\Company\Domain\Model\Company;
+use Src\Zone\Company\Domain\Model\ValueObjects\FiscalName;
+use Src\Zone\Company\Domain\Model\ValueObjects\SocialName;
+use Src\Zone\Company\Domain\Model\ValueObjects\Vat;
+
+class CompanyFactory
+{
+    public static function new(array $attributes = null): Company
+    {
+        $attributes = $attributes ?: [];
+
+        $defaults = [
+            'id' => null,
+            'fiscal_name' => fake()->name,
+            'social_name' => fake()->company,
+            'vat' => fake()->bothify('?#########'),
+            'is_active' => true,
+        ];
+
+        $attributes = array_replace($defaults, $attributes);
+
+        return new Company(
+            id: null,
+            fiscal_name: new FiscalName($attributes['fiscal_name']),
+            social_name: new SocialName($attributes['social_name']),
+            vat: new Vat($attributes['vat']),
+            is_active: $attributes['is_active'],
+        );
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Domain/Model/Company.php b/src/Zone/Company/Domain/Model/Company.php
new file mode 100644
index 0000000..811242b
--- /dev/null
+++ b/src/Zone/Company/Domain/Model/Company.php
@@ -0,0 +1,38 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Src\Zone\Company\Domain\Model;
+
+use Src\Zone\Company\Domain\Model\ValueObjects\FiscalName;
+use Src\Zone\Company\Domain\Model\ValueObjects\SocialName;
+use Src\Zone\Company\Domain\Model\ValueObjects\Vat;
+use Src\Common\Domain\AggregateRoot;
+use Src\Common\Domain\Exceptions\EntityNotFoundException;
+
+class Company extends AggregateRoot implements \JsonSerializable
+{
+    public function __construct(
+        public readonly ?int $id,
+        public readonly FiscalName $fiscal_name,
+        public readonly SocialName $social_name,
+        public readonly Vat $vat,
+        public readonly bool $is_active = true
+    ) {}
+
+    public function toArray(): array
+    {
+        return [
+            'id' => $this->id,
+            'fiscal_name' => $this->fiscal_name,
+            'social_name' => $this->social_name,
+            'vat' => $this->vat,
+            'is_active' => $this->is_active,
+        ];
+    }
+
+    public function jsonSerialize(): array
+    {
+        return $this->toArray();
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Domain/Model/ValueObjects/FiscalName.php b/src/Zone/Company/Domain/Model/ValueObjects/FiscalName.php
new file mode 100644
index 0000000..85216b4
--- /dev/null
+++ b/src/Zone/Company/Domain/Model/ValueObjects/FiscalName.php
@@ -0,0 +1,31 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Src\Zone\Company\Domain\Model\ValueObjects;
+
+use Src\Common\Domain\Exceptions\RequiredException;
+
+final class FiscalName implements \JsonSerializable
+{
+    private string $name;
+
+    public function __construct(?string $name)
+    {
+        if (!$name) {
+            throw new RequiredException('razón social');
+        }
+
+        $this->name = $name;
+    }
+
+    public function __toString(): string
+    {
+        return $this->name;
+    }
+
+    public function jsonSerialize(): string
+    {
+        return $this->name;
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Domain/Model/ValueObjects/SocialName.php b/src/Zone/Company/Domain/Model/ValueObjects/SocialName.php
new file mode 100644
index 0000000..af09154
--- /dev/null
+++ b/src/Zone/Company/Domain/Model/ValueObjects/SocialName.php
@@ -0,0 +1,31 @@
+<?php
+
+declare(strict_types=1);
+
+namespace Src\Zone\Company\Domain\Model\ValueObjects;
+
+use Src\Common\Domain\Exceptions\RequiredException;
+
+final class SocialName implements \JsonSerializable
+{
+    private string $name;
+
+    public function __construct(?string $name)
+    {
+        if (!$name) {
+            throw new RequiredException('nombre comercial');
+        }
+
+        $this->name = $name;
+    }
+
+    public function __toString(): string
+    {
+        return $this->name;
+    }
+
+    public function jsonSerialize(): string
+    {
+        return $this->name;
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Domain/Model/ValueObjects/Vat.php b/src/Zone/Company/Domain/Model/ValueObjects/Vat.php
new file mode 100644
index 0000000..fcce5ae
--- /dev/null
+++ b/src/Zone/Company/Domain/Model/ValueObjects/Vat.php
@@ -0,0 +1,35 @@
+<?php
+
+namespace Src\Zone\Company\Domain\Model\ValueObjects;
+
+use Src\Zone\Company\Domain\Exceptions\IncorrectVatFormatException;
+use Src\Common\Domain\Exceptions\RequiredException;
+
+final class Vat implements \JsonSerializable
+{
+    private string $vat;
+
+    public function __construct(?string $vat)
+    {
+        if (!$vat) {
+            throw new RequiredException('vat');
+        }
+
+        if (!preg_match('/([a-z]|[A-Z]|[0-9])[0-9]{7}([a-z]|[A-Z]|[0-9])/', $vat)) {
+            throw new IncorrectVatFormatException();
+        }
+
+        $this->vat = $vat;
+    }
+
+    public function __toString(): string
+    {
+        return $this->vat;
+    }
+
+    public function jsonSerialize(): string
+    {
+        return $this->vat;
+    }
+
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Domain/Policies/CompanyPolicy.php b/src/Zone/Company/Domain/Policies/CompanyPolicy.php
new file mode 100644
index 0000000..35d14f7
--- /dev/null
+++ b/src/Zone/Company/Domain/Policies/CompanyPolicy.php
@@ -0,0 +1,66 @@
+<?php
+
+namespace Src\Zone\Company\Domain\Policies;
+
+class CompanyPolicy
+{
+    public function findAll(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function findById(string $company_id): bool
+    {
+        return auth()->user()->is_admin || auth()->user()->company_id == $company_id;
+    }
+
+    public function findByVat(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function store(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function update(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function delete(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function persistAddresses(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function removeAddress(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function persistDepartments(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function removeDepartment(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function persistContacts(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+
+    public function removeContact(): bool
+    {
+        return auth()->user()->is_admin;
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Domain/Repositories/CompanyRepositoryInterface.php b/src/Zone/Company/Domain/Repositories/CompanyRepositoryInterface.php
new file mode 100644
index 0000000..cef2bf1
--- /dev/null
+++ b/src/Zone/Company/Domain/Repositories/CompanyRepositoryInterface.php
@@ -0,0 +1,16 @@
+<?php
+
+namespace Src\Zone\Company\Domain\Repositories;
+
+use Src\Zone\Company\Domain\Model\Company;
+
+interface CompanyRepositoryInterface
+{
+    public function findAll(): array;
+    public function findById(string $id): Company;
+    public function findByVat(string $vat): Company;
+
+    public function store(Company $company): Company;
+    public function update(Company $company): void;
+    public function delete(int $company_id): void;
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Infrastructure/EloquentModels/CompanyEloquentModel.php b/src/Zone/Company/Infrastructure/EloquentModels/CompanyEloquentModel.php
new file mode 100644
index 0000000..77759d9
--- /dev/null
+++ b/src/Zone/Company/Infrastructure/EloquentModels/CompanyEloquentModel.php
@@ -0,0 +1,48 @@
+<?php
+
+namespace Src\Zone\Company\Infrastructure\EloquentModels;
+
+use Illuminate\Database\Eloquent\Model;
+
+class CompanyEloquentModel extends Model
+{
+    protected $table = 'companies';
+
+    /**
+     * The attributes that are mass assignable.
+     *
+     * @var array<int, string>
+     */
+    protected $fillable = [
+        'fiscal_name',
+        'social_name',
+        'vat',
+        'is_active',
+    ];
+
+    public array $rules = [
+        'fiscal_name' => 'required|string|max:255',
+        'social_name' => 'required|string|max:255',
+        'vat' => 'required|string|max:255',
+        'is_active' => 'required|boolean',
+    ];
+
+    /**
+     * The attributes that should be hidden for serialization.
+     *
+     * @var array<int, string>
+     */
+    protected $hidden = [
+        'created_at',
+        'updated_at',
+    ];
+
+    /**
+     * The attributes that should be cast.
+     *
+     * @var array<string, string>
+     */
+    protected $casts = [
+        'is_active' => 'boolean',
+    ];
+}
diff --git a/src/Zone/Company/Presentation/HTTP/CompanyController.php b/src/Zone/Company/Presentation/HTTP/CompanyController.php
new file mode 100644
index 0000000..9e03aa3
--- /dev/null
+++ b/src/Zone/Company/Presentation/HTTP/CompanyController.php
@@ -0,0 +1,72 @@
+<?php
+
+namespace Src\Zone\Company\Presentation\HTTP;
+
+use Illuminate\Http\JsonResponse;
+use Illuminate\Http\Request;
+use Src\Zone\Company\Application\Mappers\CompanyMapper;
+use Src\Zone\Company\Application\UseCases\Commands\DestroyCompanyCommand;
+use Src\Zone\Company\Application\UseCases\Commands\StoreCompanyCommand;
+use Src\Zone\Company\Application\UseCases\Commands\UpdateCompanyCommand;
+use Src\Zone\Company\Application\UseCases\Queries\FindAllCompaniesQuery;
+use Src\Zone\Company\Application\UseCases\Queries\FindCompanyByIdQuery;
+use Src\Common\Domain\Exceptions\UnauthorizedUserException;
+use Symfony\Component\HttpFoundation\Response;
+
+class CompanyController
+{
+
+    public function index(): JsonResponse
+    {
+        try {
+            return response()->json((new FindAllCompaniesQuery())->handle());
+        } catch (UnauthorizedUserException $e) {
+            return response()->json(['error' => $e->getMessage()], Response::HTTP_UNAUTHORIZED);
+        }
+    }
+
+    public function show(int $id): JsonResponse
+    {
+        try {
+            return response()->json((new FindCompanyByIdQuery($id))->handle());
+        } catch (UnauthorizedUserException $e) {
+            return response()->json(['error' => $e->getMessage()], Response::HTTP_UNAUTHORIZED);
+        }
+    }
+
+    public function store(Request $request): JsonResponse
+    {
+        try {
+            $newCompany = CompanyMapper::fromRequest($request);
+            $company = (new StoreCompanyCommand($newCompany))->execute();
+            return response()->json($company, Response::HTTP_CREATED);
+        } catch (\DomainException $domainException) {
+            return response()->json(['error' => $domainException->getMessage()], Response::HTTP_UNPROCESSABLE_ENTITY);
+        } catch (UnauthorizedUserException $e) {
+            return response()->json(['error' => $e->getMessage()], Response::HTTP_UNAUTHORIZED);
+        }
+    }
+
+    public function update(int $company_id, Request $request): JsonResponse
+    {
+        try {
+            $company = CompanyMapper::fromRequest($request, $company_id);
+            (new UpdateCompanyCommand($company))->execute();
+            return response()->json($company->toArray(), Response::HTTP_OK);
+        } catch (\DomainException $domainException) {
+            return response()->json(['error' => $domainException->getMessage()], Response::HTTP_UNPROCESSABLE_ENTITY);
+        } catch (UnauthorizedUserException $e) {
+            return response()->json(['error' => $e->getMessage()], Response::HTTP_UNAUTHORIZED);
+        }
+    }
+
+    public function destroy(int $company_id): JsonResponse
+    {
+        try {
+            (new DestroyCompanyCommand($company_id))->execute();
+            return response()->json(null, Response::HTTP_NO_CONTENT);
+        } catch (UnauthorizedUserException $e) {
+            return response()->json(['error' => $e->getMessage()], Response::HTTP_UNAUTHORIZED);
+        }
+    }
+}
\ No newline at end of file
diff --git a/src/Zone/Company/Presentation/HTTP/routes.php b/src/Zone/Company/Presentation/HTTP/routes.php
new file mode 100644
index 0000000..042d62f
--- /dev/null
+++ b/src/Zone/Company/Presentation/HTTP/routes.php
@@ -0,0 +1,14 @@
+<?php
+
+use Illuminate\Support\Facades\Route;
+use Src\Zone\Company\Presentation\HTTP\CompanyController;
+
+Route::group([
+    'prefix' => 'company'
+], function () {
+    Route::get('index', [CompanyController::class, 'index']);
+    Route::get('{id}', [CompanyController::class, 'show']);
+    Route::post('', [CompanyController::class, 'store']);
+    Route::put('{id}', [CompanyController::class, 'update']);
+    Route::delete('{id}', [CompanyController::class, 'destroy']);
+});
diff --git a/tests/Feature/CompanyTest.php b/tests/Feature/CompanyTest.php
new file mode 100644
index 0000000..3a724a5
--- /dev/null
+++ b/tests/Feature/CompanyTest.php
@@ -0,0 +1,258 @@
+<?php
+
+namespace Tests\Feature;
+
+use Illuminate\Foundation\Testing\RefreshDatabase;
+use Symfony\Component\HttpFoundation\Response;
+use Tests\TestCase;
+use Tests\Support\WithLogin;
+use Tests\Support\WithCompanies;
+
+class CompanyTest extends TestCase
+{
+    use RefreshDatabase, WithLogin, WithCompanies;
+
+    protected function setUp(): void
+    {
+        parent::setUp();
+        $this->company_uri = '/company';
+        $this->index_uri = $this->company_uri . '/index';
+        $this->adminToken = $this->newLoggedAdmin()['token'];
+        $this->userData = $this->newLoggedUser();
+        $this->userToken = $this->userData['token'];
+    }
+
+    /** @test */
+    public function admin_can_retrieve_all_companies()
+    {
+        $companiesCount = $this->faker->numberBetween(1, 10);
+        $this->createRandomCompanies($companiesCount);
+
+        $companies = $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->get($this->index_uri)
+            ->assertStatus(Response::HTTP_OK)
+            ->assertJsonCount($companiesCount);
+
+        $companyInfo = $companies->json()[0];
+        $this->assertEquals(
+            ['id', 'fiscal_name', 'social_name', 'vat', 'is_active'],
+            array_keys($companyInfo)
+        );
+    }
+
+    /** @test */
+    public function user_cannot_retrieve_all_companies()
+    {
+        $companiesCount = $this->faker->numberBetween(1, 10);
+        $this->createRandomCompanies($companiesCount);
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->userToken])
+            ->get($this->index_uri)
+            ->assertStatus(Response::HTTP_UNAUTHORIZED)
+            ->assertSee(['error' => 'The user is not authorized to access this resource']);
+    }
+
+    /** @test */
+    public function admin_can_get_specific_company_by_id()
+    {
+        $companiesCount = $this->faker->numberBetween(1, 10);
+        $this->createRandomCompanies($companiesCount);
+        $randomCompanyId = $this->faker->numberBetween(1, $companiesCount);
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->get($this->company_uri . '/' . $randomCompanyId)
+            ->assertStatus(Response::HTTP_OK)
+            ->assertJsonStructure(['id', 'fiscal_name', 'social_name', 'vat', 'is_active']);
+    }
+
+    /** @test */
+    public function user_cannot_get_specific_company_by_id_except_if_belongs_to()
+    {
+        $companiesCount = $this->faker->numberBetween(1, 10);
+        $this->createRandomCompanies($companiesCount);
+        $randomCompanyId = $this->faker->numberBetween(2, $companiesCount + 1);
+
+        // User cannot retrieve company where it is not belonged to
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->userToken])
+            ->get($this->company_uri . '/' . $randomCompanyId)
+            ->assertStatus(Response::HTTP_UNAUTHORIZED)
+            ->assertSee(['error' => 'The user is not authorized to access this resource']);
+
+        // User can retrieve company where it belongs
+        //todo implement user relationship to company
+//        $this->withHeaders(['Authorization' => 'Bearer ' . $this->userToken])
+//            ->get($this->company_uri . '/' . $companyId)
+//            ->assertStatus(Response::HTTP_OK)
+//            ->assertJsonStructure(['id', 'fiscal_name', 'social_name', 'vat', 'is_active']);
+    }
+
+    /** @test */
+    public function admin_can_create_a_company()
+    {
+        $requestBody = [
+            'fiscal_name' => $this->faker->name,
+            'social_name' => $this->faker->company,
+            'vat' => $this->faker->bothify('?#########'),
+            'is_active' => $this->faker->boolean,
+        ];
+
+        $expectedResponse = [
+            'id' => 1,
+            'fiscal_name' => $requestBody['fiscal_name'],
+            'social_name' => $requestBody['social_name'],
+            'vat' => $requestBody['vat'],
+            'is_active' => $requestBody['is_active']
+        ];
+
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->post($this->company_uri, $requestBody)
+            ->assertStatus(Response::HTTP_CREATED)
+            ->assertJson($expectedResponse);
+
+        // Assert cannot create company with same vat
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->post($this->company_uri, $requestBody)
+            ->assertStatus(Response::HTTP_UNPROCESSABLE_ENTITY)
+            ->assertJson(['error' => 'Vat is already used']);
+    }
+
+    /** @test */
+    public function user_cannot_create_a_company()
+    {
+        $requestBody = [
+            'fiscal_name' => $this->faker->name,
+            'social_name' => $this->faker->company,
+            'vat' => $this->faker->bothify('?#########'),
+            'is_active' => $this->faker->boolean
+        ];
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->userToken])
+            ->post($this->company_uri, $requestBody)
+            ->assertStatus(Response::HTTP_UNAUTHORIZED)
+            ->assertSee(['error' => 'The user is not authorized to access this resource']);
+    }
+
+    /** @test */
+    public function cannot_create_company_with_invalid_vat()
+    {
+        $requestBodyInvalidVat = [
+            'fiscal_name' => $this->faker->name,
+            'social_name' => $this->faker->company,
+            'vat' => 'invalidvat',
+            'is_active' => $this->faker->boolean,
+        ];
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->post($this->company_uri, $requestBodyInvalidVat)
+            ->assertStatus(Response::HTTP_UNPROCESSABLE_ENTITY)
+            ->assertJson(['error' => 'Vat must be valid']);
+    }
+
+    /** @test */
+    public function admin_can_update_a_company()
+    {
+        $numberCompanies = $this->faker->numberBetween(1, 10);
+        $this->createRandomCompanies($numberCompanies);
+        $randomCompanyId = $this->faker->numberBetween(1, $numberCompanies);
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->get($this->company_uri . '/' . $randomCompanyId)
+            ->assertStatus(Response::HTTP_OK)
+            ->assertJsonStructure(['id', 'fiscal_name', 'social_name', 'vat', 'is_active']);
+
+        $requestBody = [
+            'fiscal_name' => $this->faker->name,
+            'social_name' => $this->faker->company,
+            'vat' => $this->faker->bothify('?#########'),
+            'is_active' => $this->faker->boolean,
+        ];
+
+        $expectedResponse = [
+            'id' => $randomCompanyId,
+            'fiscal_name' => $requestBody['fiscal_name'],
+            'social_name' => $requestBody['social_name'],
+            'vat' => $requestBody['vat'],
+            'is_active' => $requestBody['is_active']
+        ];
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->put($this->company_uri . '/' . $randomCompanyId, $requestBody)
+            ->assertStatus(Response::HTTP_OK)
+            ->assertJson($expectedResponse);
+
+        $requestBodyInvalidVat = [
+            'fiscal_name' => $this->faker->name,
+            'social_name' => $this->faker->company,
+            'vat' => 'invalidvat',
+            'is_active' => $this->faker->boolean,
+        ];
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->put($this->company_uri . '/' . $randomCompanyId, $requestBodyInvalidVat)
+            ->assertStatus(Response::HTTP_UNPROCESSABLE_ENTITY)
+            ->assertJson(['error' => 'Vat must be valid']);
+    }
+
+    /** @test */
+    public function user_cannot_update_a_company()
+    {
+        $numberCompanies = $this->faker->numberBetween(1, 10);
+        $this->createRandomCompanies($numberCompanies);
+        $randomCompanyId = $this->faker->numberBetween(1, $numberCompanies);
+
+        $company = $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->get($this->company_uri . '/' . $randomCompanyId)
+            ->assertStatus(Response::HTTP_OK)
+            ->assertJsonStructure(['id', 'fiscal_name', 'social_name', 'vat', 'is_active']);
+
+        $requestBody = [
+            'fiscal_name' => $this->faker->name,
+            'social_name' => $this->faker->company,
+            'vat' => $this->faker->bothify('?#########'),
+            'is_active' => $this->faker->boolean
+        ];
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->userToken])
+            ->put($this->company_uri . '/' . $randomCompanyId, $requestBody)
+            ->assertStatus(Response::HTTP_UNAUTHORIZED)
+            ->assertSee(['error' => 'The user is not authorized to access this resource']);
+    }
+
+    /** @test */
+    public function admin_can_delete_a_company()
+    {
+        $numberCompanies = $this->faker->numberBetween(1, 10);
+        $this->createRandomCompanies($numberCompanies);
+        $randomCompanyId = $this->faker->numberBetween(1, $numberCompanies);
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->delete($this->company_uri . '/' . $randomCompanyId)
+            ->assertStatus(Response::HTTP_NO_CONTENT);
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->get($this->company_uri . '/' . $randomCompanyId)
+            ->assertStatus(Response::HTTP_NOT_FOUND);
+    }
+
+    /** @test */
+    public function user_cannot_delete_a_company()
+    {
+        $numberCompanies = $this->faker->numberBetween(1, 10);
+        $this->createRandomCompanies($numberCompanies);
+        $randomCompanyId = $this->faker->numberBetween(1, $numberCompanies);
+
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->userToken])
+            ->delete($this->company_uri . '/' . $randomCompanyId)
+            ->assertStatus(Response::HTTP_UNAUTHORIZED)
+            ->assertSee(['error' => 'The user is not authorized to access this resource']);
+    }
+
+    /** @test */
+    public function cannot_delete_company_if_does_not_exists()
+    {
+        $this->withHeaders(['Authorization' => 'Bearer ' . $this->adminToken])
+            ->delete($this->company_uri . '/' . 3)
+            ->assertStatus(Response::HTTP_NOT_FOUND);
+    }
+}
diff --git a/tests/Support/WithCompanies.php b/tests/Support/WithCompanies.php
new file mode 100644
index 0000000..5514047
--- /dev/null
+++ b/tests/Support/WithCompanies.php
@@ -0,0 +1,29 @@
+<?php
+
+namespace Tests\Support;
+
+use Illuminate\Foundation\Testing\WithFaker;
+use Src\Zone\Company\Application\Mappers\CompanyMapper;
+use Src\Zone\Company\Domain\Factories\CompanyFactory;
+use Src\Zone\Company\Domain\Model\Company;
+
+trait WithCompanies
+{
+    use WithFaker;
+
+    public function newCompany(): Company
+    {
+        $company = CompanyFactory::new();
+        $companyEloquentModel = CompanyMapper::toEloquent($company);
+        $companyEloquentModel->save();
+        return CompanyMapper::fromEloquent($companyEloquentModel);
+    }
+
+    public function createRandomCompanies(int $companiesCount)
+    {
+        foreach (range(1, $companiesCount) as $_) {
+            $this->newCompany();
+        }
+    }
+
+}
\ No newline at end of file