diff --git a/docs/craftvia/ABNAHME.md b/docs/craftvia/ABNAHME.md
index 7f23d14..bd1de2b 100644
--- a/docs/craftvia/ABNAHME.md
+++ b/docs/craftvia/ABNAHME.md
@@ -64,6 +64,7 @@
 | Barcode/QR-Code | offen | Version 2 |
 | Kundenspezifische Statusmodelle | offen | Statusmodell global, Labels gruppiert (Brandbook §12.3) |
 | Digitale Einsatzfreigabe durch Teamleiter | erfüllt | L5 `report:approve_team` |
+| Abrechnungsübersicht | erfüllt | L14 `/billing` (Tabs Offen · Abgerechnet · Storniert, Filter, Mehrfachdruck), Detail `/billing/[id]` mit Abrechnungsblatt (Auftragsdaten inkl. Abrechnungshinweisen des Kunden, freigegebene Zeiten je Person/Art mit Fahrzeit getrennt und Pausen nur informativ, Anzahl Anfahrten mit Datumsliste, Material verwendet/zusätzlich/nicht verwendet, Zusatzleistungen/Abweichungen/Restarbeiten, Berichts- und Unterschriftsreferenzen), PDF-Abrechnungsblatt (Worker, `backoffice_only`), „Abgerechnet“ mit optionaler Rechnungsnummer (Aufstellung eingefroren, Zeiten/Material nie doppelt abrechenbar), Stornierung mit Grund; Einträge je Auftragsabschluss, bestätigtem Meilenstein bzw. – ohne Meilensteine – freigegebenem Tagesbericht; Meilensteine im Auftragsdetail und mobil (offline `milestone.reach`); Rechte `billing:read`/`billing:write` (Backoffice, Mandantenadmin); `test-abrechnung-service`, `test-abrechnung-sync`. **Abgrenzung: keine Buchhaltung** – keine Preise, Beträge, Steuern, Rechnungserstellung, Zahlungen und kein Export in Buchhaltungsformate (Spec §35); die Rechnung stellt die Buchhaltung außerhalb von Craftvia |
 
 ## 4. Offene fachliche Entscheidungen (Spec §44) – getroffene MVP-Annahmen
 
diff --git a/docs/craftvia/lanes/abrechnung.md b/docs/craftvia/lanes/abrechnung.md
new file mode 100644
index 0000000..be13d48
--- /dev/null
+++ b/docs/craftvia/lanes/abrechnung.md
@@ -0,0 +1,88 @@
+# Lane L14 – Abrechnungsübersicht (`lane/abrechnung`)
+
+Stand: 2026-09-15 · Basis `5ea23a1` (`feature/craftvia-mvp`, L1–L12 integriert) · Spec §10.3, §13, §16/§17, §35
+
+Ziel: Abgeschlossene Aufträge und erreichte Meilensteine laufen in einer **Abrechnungsübersicht** auf, damit die Buchhaltung **außerhalb von Craftvia** die Rechnungen stellt. **Keine Buchhaltung:** keine Preise, Beträge, Steuern, Rechnungserstellung, Zahlungen, kein Export in Buchhaltungsformate (kein CSV).
+
+## 1. Umfang
+
+| Punkt | Umsetzung |
+|---|---|
+| Datenmodell | Migration `20260915150000_abrechnung_uebersicht`: Tabellen `work_order_milestones` (`WorkOrderMilestone`: Titel, Beschreibung, Reihenfolge, Status `open/reached/confirmed/billed`, gemeldet/bestätigt/abgelehnt von–am, Notiz, Ablehnungsgrund, `billingRecordId`, Soft Delete) und `billing_records` (`BillingRecord`: Art `order_completion/milestone/daily_report`, Quelle `milestoneId`/`reportId`, Zeitraum, Status `open/billed/voided`, `snapshot` Json, PDF-Dokument + Prüfsumme, Rechnungsnummer, abgerechnet/storniert von–am, Stornogrund). Beide mit `enable_tenant_rls`, in beiden `TENANT_MODELS`-Listen, Personenfelder in `pii-fields.ts`. **Partial-Unique-Indizes** (SQL): höchstens ein nicht stornierter Eintrag je Auftragsabschluss / Meilenstein / Tagesbericht. L12-Modelle: je **eine** nullable Spalte `billing_record_id` + Index an `time_entries` und `material_usages` (keine FK). |
+| Entstehung (`services/billing/candidates.ts#syncBillingCandidates`) | Idempotent, `INSERT … ON CONFLICT DO NOTHING` (hält auch eine umgebende Transaktion intakt). **Event-Weg:** `emitEvent` ruft nach der Benachrichtigung einen Billing-Hook für `work_order.released_for_billing` und `report.approved` auf – Abrechnungsfreigabe (L2) und Berichtsfreigabe (L5) bleiben unverändert. Meilenstein-Bestätigung ruft den Sync in derselben Transaktion. `scripts/billing-backfill.ts` für Bestandsdaten (abgerechnete Aufträge bekommen bewusst keinen offenen Eintrag). |
+| Zeitraum-Regeln | **Auftragsabschluss:** vom Ende des letzten abgerechneten Abschnitts (sonst erste dokumentierte Tätigkeit/Auftragsanlage) bis zur Freigabe; enthält **alles noch nicht Abgerechnete** des Auftrags. **Meilenstein:** gleicher Beginn bis **Bestätigungszeitpunkt**; enthält alle noch nicht abgerechneten Positionen, die vor der Bestätigung erfasst wurden. **Tagesbericht** (nur Aufträge **ohne** definierte Meilensteine): Kalendertag des Berichts in der Mandanten-Zeitzone; eine neue Berichtsversion ersetzt den Bericht eines noch offenen Eintrags. Positionen = Zeiteinträge (nach `startedAt`) und Materialerfassungen (nach `createdAt`) mit `billingRecordId = null`. |
+| Aufstellung (`services/billing/statement.ts`) | Kopf: Mandant (Name/Adresse wie Bericht; Logo wie im Bericht noch ohne Dokument), Kunde (Nr., Name, Rechnungsadresse = Kundenadresse, **Abrechnungshinweise** `billingNotes`), Objekt, Auftrag (Nr., externe Nr., Angebotsnr., Titel, Auftragsart, Abrechnungsart, Team), Abschnitt (Art, Meilenstein-Titel/Berichtsdatum, Zeitraum, Einsatztage). **Zeiten** je Person: Arbeit, Fahrzeit (Anfahrt + Rückfahrt), Materialbeschaffung, Summe; Pausen und Unterbrechungen nur informativ, nicht summiert; Kennzeichen „manuell nachgetragen (freigegeben)“. Nur `approved` + beendete Einträge; offene Nachträge als Hinweis „x h offen, nicht enthalten“, laufende Einträge als Hinweis. **Anfahrten:** Anzahl + Datumsliste. **Material:** verwendet, zusätzlich (hervorgehoben), nicht verwendete Planpositionen (informativ), Abweichungsgründe. **Texte** Zusatzleistungen/Abweichungen/offene Restarbeiten aus freigegebenen Berichten des Abschnitts; **Berichtsreferenzen** (Nr./Version/Datum/Freigabe) mit Unterschrift. |
+| Anfahrten-Regel | `lib/billing/statement.ts#countTrips`: je Kalendertag bilden Anfahrts-Segmente (`travel`), die sich zeitlich überschneiden **oder innerhalb von 15 min beginnen**, **eine** Fahrt (Kolonne fährt gemeinsam); eine spätere, getrennte Anfahrt am selben Tag zählt erneut. Rückfahrten zählen nicht als Anfahrt. Keine km. |
+| Aktionen (`services/billing/records.ts`) | `markBilled` (`billing:write`, Transaktion): Aufstellung neu berechnen → offene Zeiten ohne `confirmPendingExcluded` → `blocked pending_time_entries`; **Snapshot eingefroren**, Rechnungsnummer optional, Positionen per bedingtem `updateMany` zugeordnet (Mengenabgleich → sonst `conflict positions_already_billed`), Meilenstein → `billed`, Auftragsabschluss → Auftrag `billed` über `applyTransition`; Audit; danach PDF-Job. `voidBilling` (Grund Pflicht, nur `billed`): `voided`, Positionen frei, Meilenstein zurück auf `confirmed`, **neuer offener Eintrag** derselben Quelle, Auftrag `billed → released_for_billing`. `updateInvoiceNumber` (nur `billed`, Audit), `requestBillingPdf`. |
+| Statusmodell | `status.ts` **unverändert** (`billed` bleibt Endstatus in der Übergangstabelle). `transition.ts#applyTransition` hat die interne Option `billingVoid`: nur damit ist `billed → released_for_billing` erlaubt (Recht `work_order:release_billing`, Grund Pflicht, Guards der Freigabe, Statushistorie, Audit, Event). Nicht über `transitionSchema`/API/UI erreichbar. |
+| PDF | Job `billing-pdf` (Queue in `queues.ts`, Processor-Einzeiler mit `turbopackIgnore`), `services/billing/pdf.ts#generateBillingPdf`: aus dem Snapshot, HTML (`server/pdf/templates/billing.tsx`, gleiche Komponente wie Detail/Druck) → `pdf/render.ts` → `storeFile` Kategorie **`other`**, Titel „Abrechnungsblatt A-… – Art“, Sichtbarkeit `backoffice_only`, am Auftrag/Kunde/Objekt; Prüfsumme am Eintrag; nie ersetzt. Kopf mit Mandant, Fuß mit Eintrag-ID, Erstellt-Datum, Seite x von y. |
+| Meilensteine (`services/billing/milestones.ts`) | `createMilestone`/`updateMilestone`/`deleteMilestone` (Soft Delete)/`moveMilestone` (`work_order:write`, Auftrag nicht abgerechnet/storniert; ändern/löschen nur `open`), `markMilestoneReached` (`field:execute` + Auftrag im Scope **oder** `work_order:write`; idempotent), `confirmMilestone` / `rejectMilestone` (Grund Pflicht) mit `billing:write`. Events `milestone.reached` → Nutzer mit `billing:write` (In-App), `milestone.confirmed`/`milestone.rejected` → meldende Person (In-App, Grund im Text); Links Backoffice `/work-orders/[id]?tab=billing`, mobil `/m/orders/[id]`. |
+| Rechte / Modul | `billing:read`, `billing:write` → Backoffice (über den bestehenden Rollenfilter) und Mandantenadmin; keine Feldrolle. Modul `billing` in `lib/modules.ts` (Layout `requireModule`, Actions `server/actions/billing/*` mit `moduleGuard("billing")`). `scripts/sync-role-permissions.ts` zieht Bestandsmandanten nach (lokal +8 Zuordnungen). |
+| Sync | Op `milestone.reach` (Envelope, `ops.ts` passthrough, Registry `external-ops.ts` → `services/billing/sync-ops.ts`, Zod `lib/billing/schemas.ts#milestoneReachPayload`), additiv/konfliktfrei, idempotent über `clientOpId` und fachlich. |
+| API | `GET /api/v1/billing`, `GET /api/v1/billing/{id}`, `POST /api/v1/billing/{id}/billed`, `POST /api/v1/billing/{id}/void`, `GET`/`POST /api/v1/work-orders/{id}/milestones`, `POST /api/v1/milestones/{id}/reach|confirm|reject` – `requireApiContext("billing", …)` + `withApi`; OpenAPI-Tag „Abrechnung“. |
+
+## 2. Screens / Routen
+
+| Route | Inhalt |
+|---|---|
+| `/billing` | Nav „Abrechnung“ (Modul `billing`, `billing:read`). Tabs **Offen** (Standard) · Abgerechnet · Storniert mit Zählern; Filter Zeitraum, Kunde, Team, Art, Suche Auftragsnr./Kunde; Tabelle Auftrag, Kunde/Objekt, Art + Abschnitt, Zeitraum, Arbeitszeit, Fahrzeit, Anfahrten, Materialpositionen, Warnbadge „x h offene Zeiten“ (Text + Icon), „Bereit seit“ (bzw. abgerechnet am + Rechnungsnr. / storniert am + Grund); Mehrfachauswahl → „Abrechnungsblätter drucken“; Paginierung. Ohne Recht: Hinweis. |
+| `/billing/[id]` | Kopf mit Status/Art, Aktionen „Als abgerechnet markieren“ (Popup: Rechnungsnummer optional, bei offenen Zeiten Warnung + Checkbox), „PDF“ (sobald erzeugt, `/files/<id>`), „Druckansicht“, „Rechnungsnummer ändern“, „Stornieren“ (Popup, Grund Pflicht); Links Auftrag, Fotos, Berichte; Aufstellung als Abrechnungsblatt. |
+| `/billing/print?ids=…` | Druckansicht (bis 50 Blätter, Seitenumbruch je Blatt, Navigation/Buttons per Print-CSS ausgeblendet), Button „Drucken“. Kein Export. |
+| `/work-orders/[id]?tab=billing` | Tab „Meilensteine & Abrechnung“: Meilensteine anlegen, nach oben/unten, löschen (offen), Status (Text + Icon), gemeldet/bestätigt von–am, Notiz, letzter Ablehnungsgrund; Bestätigen/Ablehnen (Grund); Liste der Abrechnungseinträge mit Status und Link. |
+| `/m/orders/[id]` | Abschnitt „Meilensteine“ (nur wenn vorhanden): Status-Badges, großer Button „Erreicht melden“ (optionale Notiz, 48 px), offline über die Outbox („wird übertragen“), Ablehnungsgrund, „wartet auf Bestätigung“. |
+| `/dashboard` | Kachel „Bereit zur Abrechnung“ (offene Einträge, nur mit `billing:read`) → `/billing`. |
+
+## 3. Dateien
+
+**Neu**
+- `prisma/migrations/20260915150000_abrechnung_uebersicht/migration.sql`
+- `src/lib/billing/{schemas,statement}.ts`
+- `src/server/services/billing/{candidates,statement,records,milestones,queries,pdf,events,sync-ops,common}.ts`
+- `src/server/actions/billing/{billing,milestones}.ts`
+- `src/server/jobs/processors/billing-pdf.ts`, `src/server/pdf/templates/billing.tsx`
+- `src/app/(app)/billing/{layout,page}.tsx`, `src/app/(app)/billing/[id]/page.tsx`, `src/app/(app)/billing/print/page.tsx`
+- `src/app/api/v1/billing/route.ts`, `billing/[id]/route.ts`, `billing/[id]/billed/route.ts`, `billing/[id]/void/route.ts`, `work-orders/[id]/milestones/route.ts`, `milestones/[id]/{reach,confirm,reject}/route.ts`
+- `src/components/billing/{statement-document,work-order-billing-tab,action-form,print-button,ui}.tsx`, `src/components/field/{milestones,milestone-reach-button}.tsx`
+- `messages/{de,en}/billing.json`
+- `scripts/test-abrechnung-service.ts`, `scripts/test-abrechnung-sync.ts`, `scripts/billing-backfill.ts`
+
+**Eingriffe außerhalb von `billing/` (alle additiv, klein)**
+- `prisma/schema.prisma` (2 Enums-Blöcke + 2 Modelle am Ende, je 1 Spalte + Index an `TimeEntry`/`MaterialUsage`, 2 Relationslisten am Ende von `WorkOrder` – `plannedDurationMinutes`/L13-Felder unberührt)
+- `src/server/db.ts`, `src/server/backup/topology.ts` (TENANT_MODELS), `src/server/dsgvo/pii-fields.ts`, `src/server/rbac.ts` (2 Rechte), `src/lib/modules.ts` (1 Modul), `src/lib/nav.ts` (1 Eintrag), `src/components/audit-trail.tsx` (2 Labels)
+- `src/lib/events.ts` (3 Events, entityType `milestone`), `src/server/events.ts` (Billing-Hook nach `handleEvent`, eigener try/catch), `src/server/services/notifications/recipients.ts` (1 Case), `handle-event.ts` (Link `milestone`)
+- `src/server/services/work-orders/transition.ts` (Option `billingVoid`, s. o.), `src/server/services/work-orders/dashboard.ts` (Zähler `billingReady`), `src/app/(app)/dashboard/page.tsx` (Kachel), `src/app/(app)/work-orders/[id]/page.tsx` (Tab `billing`)
+- `src/app/(field)/m/(core)/orders/[id]/page.tsx` (1 Import + 1 Zeile `MilestonesSection`)
+- `src/lib/sync/envelope.ts` (Op-Typ), `src/lib/sync/ops.ts` (passthrough), `src/server/services/sync/external-ops.ts` (Registry), `src/server/jobs/queues.ts` (Queue `billing-pdf`), `src/server/jobs/processors/index.ts` (1 Zeile)
+- `src/lib/api/openapi.ts` (Tag + 8 Pfade)
+- `messages/{de,en}/{nav,modules,dashboard,workOrders,notifications}.json` (additive Schlüssel)
+- Tests: `scripts/test-e2e-tenant-isolation.ts` (Fixture-Zeilen für die 2 neuen Tenant-Modelle), `scripts/test-security-roles.ts` (Proben `billing:read`/`billing:write`), `scripts/smoke-auth.ts` (Abrechnung, Tab, mobil, Mandant 2)
+- `scripts/lib/demo-seed.ts`: **Seed-Fix** – auf frischer DB brach `prisma db seed` seit L12 ab (`other_session_running`: DEMO-07/DEMO-06 hatten laufende Uhren, spätere vergangene Einsätze derselben Monteure kollidierten). DEMO-06/DEMO-07 werden jetzt nach DEMO-19 angelegt (Inhalt unverändert).
+
+Keine neuen npm-Abhängigkeiten, keine Stubs.
+
+## 4. Tests
+
+- `scripts/test-abrechnung-service.ts` – **118 Prüfungen**: Kandidaten je Art (Auftragsabschluss idempotent, über das echte `releaseForBilling`-Event, Partial-Unique-Index, Tagesbericht über `report.approved` ohne Doppel, Zeitraum = Kalendertag, neue Berichtsversion ersetzt, Abschlussbericht erzeugt keinen Abschnitt, Auftrag mit Meilensteinen ohne Tagesbericht-Abschnitt); Anfahrten-Zählung (Kolonne 2 Personen gleichzeitig = 1, zwei Tage = 2, getrennt am selben Tag = 2); Aufstellung (Arbeit/Fahrzeit/Materialbeschaffung je Person, Pausen nicht summiert, manuell-Kennzeichen, Summen, offener Nachtrag nur als Hinweis, abgelehnte/laufende nicht enthalten, Material verwendet/zusätzlich/nicht verwendet, Abrechnungshinweise, Nummern, Berichtstexte, keine Preis-/Betragsfelder); markBilled (Teamleiter/Monteur forbidden, offene Zeiten blocked, Rechnungsnummer, PDF-Job, Auftrag → billed, Positionen zugeordnet, Audit, doppelt → conflict, **Snapshot eingefroren** trotz späterer Änderung, **zweiter Abschnitt enthält abgerechnete Positionen nicht**, Rechnungsnummer ändern); voidBilling (Grund Pflicht, Rechte, nur billed, Positionen frei, neuer offener Eintrag, Auftrag zurück + Statushistorie, genau ein offener Eintrag, zweites Storno conflict); Meilenstein-Flow (Anlegen nur Backoffice, Sortieren, Monteur ohne Scope not_found, melden + Event an Backoffice, idempotent, gemeldet nicht änder-/löschbar, Monteur/Teamleiter können nicht bestätigen, Ablehnen mit Grund + Event/Link an Meldenden, Bestätigen → Eintrag + Event, Zeiten nach Bestätigung nicht enthalten, abgerechnet → Meilenstein billed, nächster Meilenstein ohne abgerechnete Zeiten, Soft Delete, Sichtbarkeit mobil); Liste/Filter/Sortierung/Summen, Detail, `billing:read` für Monteur/Teamleiter forbidden, Dashboard-Kachel; **Mandantentrennung** (Liste, Detail, Aufstellung, abrechnen, stornieren, Rechnungsnummer, Meilenstein anlegen/melden/bestätigen, PDF, Kandidaten-Sync); **PDF-Render-Smoke** (Dokument `other`/`backoffice_only`/Titel, Prüfsumme, Bytes `%PDF`, nicht ersetzt; Skip ohne Chromium – lokal über Google Chrome gerendert).
+- `scripts/test-abrechnung-sync.ts` – **21 Prüfungen**: Registry/Envelope, Payload-Schema, `milestone.reach` applied + Event, gleiche clientOpId → duplicate, neue clientOpId für gemeldeten Meilenstein → applied ohne Änderung, ungültige Payload → rejected invalid, Meilenstein eines anderen Auftrags → not_found, Monteur ohne Zuweisung / Mandant B → not_found ohne Wirkung, Teamleiter des Teams darf melden; alle 8 API-Operationen dokumentiert und als Route vorhanden.
+- Angepasst: `test-e2e-tenant-isolation.ts` (163 ✓, inkl. RLS je neuer Tabelle), `test-security-roles.ts` (129 ✓, Matrix-Abdeckung der neuen Rechte).
+
+**Gate** `npm run gate` (Vordergrund): prisma generate, tsc, lint (0 Fehler, 3 bestehende Warnungen außerhalb L14), build inkl. Modul-Guard-Check (35 Action-Dateien), **69/69 Testskripte grün**.
+**RLS-Lauf** `RLS_ENFORCED=true npm run test` (`RLS_DATABASE_URL` auf `craftvia_abrechnung`): **69/69 grün**.
+
+**HTTP-Smoke** (`scripts/smoke-auth.ts`, Dev-Server :3115, frischer Demo-Seed, `sync-role-permissions`, `billing-backfill`): 120 Prüfungen, alle grün (eine Monteur-Prüfung war zunächst falsch formuliert – Seitentexte stehen über die serialisierten Messages immer im HTML – und wurde auf den datengebundenen Eintrag-Link umgestellt, Monteur-Lauf danach 31/31). Neu: Backoffice `/billing`, `?status=billed`, Suche, `/billing/[id]` (Abrechnungsblatt, Anfahrten, Aktion), `/billing/print`, Dashboard-Kachel, Auftrags-Tab mit Meilenstein; Monteur mobil „Meilensteine / Erreicht melden“, `/billing` ohne Recht (Hinweis, kein Eintrag), Detail 404; Mandant 2: Liste ohne Demo-Einträge, Detail 404, Druckansicht leer, Auftrags-Tab 404. Das Abrechnungsblatt wurde zusätzlich als PDF/PNG gerendert und visuell geprüft. Browser-Prüfung mit Anmeldung nicht durchgeführt (keine Passwort-/Token-Eingabe durch den Agenten).
+
+## 5. Bekannte Lücken / Hinweise
+
+1. **Bestehender Button „Abgerechnet“ (L2)** im Auftragsdetail (`released_for_billing → billed`) bleibt erhalten; wird er statt der Abrechnungsübersicht benutzt, bleibt der offene Auftragsabschluss-Eintrag stehen (kein Snapshot, keine Positionszuordnung). Empfehlung: Button ausblenden, sobald das Modul `billing` aktiv ist (L2-Datei, hier nicht geändert).
+2. **Events in Transaktionen:** Der Billing-Hook läuft wie `handleEvent` im Kontext des Aufrufers (bei `inTransaction` innerhalb der Transaktion); Anlage per `ON CONFLICT DO NOTHING`, Fehler werden geloggt. Ein unerwarteter SQL-Fehler im Hook würde eine umgebende Postgres-Transaktion dennoch abbrechen.
+3. **Partial-Unique-Indizes** stehen nur in der Migration (Prisma kennt sie nicht); ein späteres `prisma migrate diff` zeigt sie nicht an – bei Schema-Squash erhalten.
+4. **Rechnungsnummer nachträglich:** Spalte + Anzeige aktualisiert; ein bereits erzeugtes PDF bleibt unverändert (unveränderliches Dokument).
+5. **Recht für Auftragsstatus:** `markBilled`/`voidBilling` eines Auftragsabschlusses ändern den Auftragsstatus und brauchen zusätzlich `work_order:release_billing` (Standardrollen mit `billing:write` haben es; eigene Rollen ohne das Recht erhalten `forbidden`, nichts wird gespeichert).
+6. **Sync-Op `milestone.reach`** prüft das Modul `billing` nicht (läuft über `/api/v1/sync`, Modul `field`); die mobile Anzeige erscheint nur, wenn Meilensteine existieren.
+7. **Zeitpunkt der Positionen:** Material wird nach Erfassungszeitpunkt (`createdAt`), Zeiten nach Beginn (`startedAt`) einem Tages-/Meilenstein-Abschnitt zugeordnet; Nachträge nach der Bestätigung eines Meilensteins fallen in den nächsten Abschnitt bzw. den Auftragsabschluss.
+8. **Mandantenlogo** im Blatt wie im Bericht noch nicht (kein Logo-Dokument).
+9. **Umgebung:** Demo-Seed auf frischer DB brauchte den Seed-Fix (s. §3). `docs/craftvia/API.md` nicht ergänzt (OpenAPI ist maßgeblich).
+
+## 6. Migration / Deploy
+
+`20260915150000_abrechnung_uebersicht` – additiv (3 Enums, 2 Tabellen mit RLS, 2 nullable Spalten + Indizes, 3 Partial-Unique-Indizes, 2 FKs mit `ON DELETE CASCADE` auf `work_orders`). Deploy: `prisma migrate deploy` → `npx tsx scripts/sync-role-permissions.ts` (Nutzer neu anmelden) → `npx tsx scripts/billing-backfill.ts` → Worker neu starten (Queue `billing-pdf`).
diff --git a/messages/de/billing.json b/messages/de/billing.json
new file mode 100644
index 0000000..5ef7d23
--- /dev/null
+++ b/messages/de/billing.json
@@ -0,0 +1,250 @@
+{
+  "crumb": "Abrechnung",
+  "title": "Abrechnungsübersicht",
+  "subtitle": "Abgeschlossene Aufträge, bestätigte Meilensteine und freigegebene Tagesberichte für die Buchhaltung. Keine Preise, keine Rechnungen.",
+  "hm": "{value} h",
+  "tabs": { "open": "Offen", "billed": "Abgerechnet", "voided": "Storniert" },
+  "filter": {
+    "title": "Filter",
+    "q": "Suche",
+    "qPlaceholder": "Auftragsnummer oder Kunde",
+    "from": "Zeitraum von",
+    "to": "Zeitraum bis",
+    "customer": "Kunde",
+    "team": "Team",
+    "kind": "Art",
+    "any": "Alle",
+    "apply": "Anwenden",
+    "reset": "Zurücksetzen"
+  },
+  "list": {
+    "noPermission": "Die Abrechnungsübersicht ist für Ihre Rolle nicht freigeschaltet.",
+    "empty": {
+      "open": "Nichts offen – alle Einträge sind abgerechnet.",
+      "billed": "Noch keine Einträge abgerechnet.",
+      "voided": "Keine stornierten Einträge."
+    },
+    "selectHint": "Einträge auswählen und gemeinsam drucken.",
+    "print": "Abrechnungsblätter drucken",
+    "select": "Auswahl",
+    "selectRow": "{number} auswählen",
+    "order": "Auftrag",
+    "customerSite": "Kunde / Objekt",
+    "section": "Art / Abschnitt",
+    "period": "Zeitraum",
+    "work": "Arbeitszeit",
+    "travel": "Fahrzeit",
+    "trips": "Anfahrten",
+    "material": "Material",
+    "readySince": "Bereit seit",
+    "billedAt": "Abgerechnet am",
+    "voidedAt": "Storniert am",
+    "pending": "{value} h offene Zeiten",
+    "invoice": "Rechnung {number}",
+    "pagination": "Seiten",
+    "prev": "Zurück",
+    "next": "Weiter",
+    "page": "Seite {page} von {pages}"
+  },
+  "kind": { "order_completion": "Auftragsabschluss", "milestone": "Meilenstein", "daily_report": "Tagesbericht" },
+  "status": { "open": "Offen", "billed": "Abgerechnet", "voided": "Storniert" },
+  "milestoneStatus": { "open": "Offen", "reached": "Erreicht gemeldet", "confirmed": "Bestätigt", "billed": "Abgerechnet" },
+  "detail": {
+    "back": "Zur Abrechnungsübersicht",
+    "title": "Abrechnungsblatt {number}",
+    "markBilled": "Als abgerechnet markieren",
+    "pdf": "PDF",
+    "print": "Druckansicht",
+    "changeInvoice": "Rechnungsnummer ändern",
+    "void": "Stornieren",
+    "openOrder": "Zum Auftrag",
+    "photos": "Fotos",
+    "report": "Bericht {number} · v{version}",
+    "done": {
+      "billed": "Als abgerechnet markiert. Die Aufstellung ist eingefroren, das PDF wird erstellt.",
+      "voided": "Storniert. Die Positionen sind wieder frei – hier ist der neue offene Eintrag.",
+      "invoice": "Rechnungsnummer gespeichert."
+    },
+    "pdfPending": "Das PDF-Abrechnungsblatt wird erstellt.",
+    "pdfRequest": "PDF erneut anstoßen",
+    "pdfRequested": "PDF-Erstellung angestoßen.",
+    "voidedInfo": "Storniert am {at} von {by}"
+  },
+  "bill": {
+    "title": "Als abgerechnet markieren",
+    "sub": "Die Rechnung stellt Ihre Buchhaltung außerhalb von Craftvia.",
+    "submit": "Abgerechnet",
+    "pending": "Wird gespeichert …",
+    "invoiceNumber": "Rechnungsnummer (optional)",
+    "invoiceHint": "Nummer aus Ihrer Buchhaltung, falls schon vorhanden.",
+    "pendingWarning": "{value} h offene Zeiten ({count}) sind noch nicht freigegeben und nicht enthalten.",
+    "confirmPending": "Trotzdem abrechnen – offene Zeiten bleiben außen vor",
+    "freezeHint": "Die Aufstellung wird eingefroren; enthaltene Zeiten und Materialien können kein zweites Mal abgerechnet werden."
+  },
+  "invoice": { "title": "Rechnungsnummer ändern", "submit": "Speichern" },
+  "void": {
+    "title": "Abrechnung stornieren",
+    "sub": "Zeiten und Material werden wieder frei, ein neuer offener Eintrag entsteht.",
+    "submit": "Stornieren",
+    "pending": "Wird storniert …",
+    "reason": "Grund"
+  },
+  "print": {
+    "back": "Zur Übersicht",
+    "count": "{count, plural, =1 {1 Abrechnungsblatt} other {# Abrechnungsblätter}}",
+    "print": "Drucken",
+    "empty": "Keine Einträge ausgewählt."
+  },
+  "tab": {
+    "milestones": "Meilensteine",
+    "milestonesHint": "Erreichte Meilensteine bestätigen – danach erscheinen sie in der Abrechnungsübersicht.",
+    "noMilestonesHint": "Ohne Meilensteine wird bei mehrtägigen Aufträgen jeder freigegebene Tagesbericht als Abschnitt abrufbar.",
+    "noMilestones": "Keine Meilensteine definiert.",
+    "reachedBy": "Erreicht gemeldet von {name} am {at}",
+    "confirmedBy": "Bestätigt von {name} am {at}",
+    "rejected": "Zuletzt abgelehnt: {reason}",
+    "up": "Nach oben",
+    "down": "Nach unten",
+    "delete": "Löschen",
+    "confirm": "Bestätigen",
+    "reject": "Ablehnen",
+    "rejectReason": "Grund der Ablehnung",
+    "add": "Meilenstein anlegen",
+    "newTitle": "Titel",
+    "newTitlePlaceholder": "z. B. Rohinstallation abgeschlossen",
+    "newDescription": "Beschreibung",
+    "records": "Abrechnungseinträge",
+    "noRecords": "Noch keine Abrechnungseinträge.",
+    "open": "Öffnen"
+  },
+  "mobile": {
+    "title": "Meilensteine",
+    "rejected": "Vom Büro abgelehnt: {reason}",
+    "waiting": "Gemeldet – wartet auf Bestätigung durch das Büro.",
+    "queued": "Gespeichert – wird übertragen, sobald Verbindung besteht.",
+    "sent": "Erreicht gemeldet.",
+    "note": "Notiz",
+    "notePlaceholder": "Notiz (optional)",
+    "reachAria": "{title} als erreicht melden",
+    "confirmReach": "Jetzt melden",
+    "reach": "Erreicht melden",
+    "cancel": "Abbrechen"
+  },
+  "sheet": {
+    "title": "Abrechnungsblatt",
+    "dailyReportOf": "Tagesbericht vom {date}",
+    "period": "Zeitraum",
+    "status": "Status",
+    "invoiceNumber": "Rechnungsnummer",
+    "noAccounting": "Aufstellung für die Buchhaltung – keine Rechnung, ohne Preise."
+  },
+  "section": {
+    "order": "Auftragsdaten",
+    "time": "Zeiten",
+    "trips": "Anfahrten",
+    "material": "Material",
+    "texts": "Zusatzleistungen, Abweichungen, offene Restarbeiten",
+    "reports": "Berichte und Unterschrift"
+  },
+  "field": {
+    "customer": "Kunde",
+    "customerNumber": "Kundennummer",
+    "billingAddress": "Rechnungsadresse",
+    "site": "Objekt",
+    "orderNumber": "Auftragsnummer",
+    "externalOrderNumber": "Externe Auftragsnummer",
+    "offerNumber": "Angebotsnummer",
+    "title": "Auftrag",
+    "orderType": "Auftragsart",
+    "billingType": "Abrechnungsart",
+    "team": "Team",
+    "section": "Abschnitt",
+    "workDates": "Einsatztage",
+    "billedAt": "Abgerechnet",
+    "billingNotes": "Abrechnungshinweise des Kunden"
+  },
+  "billingType": { "fixed": "Festpreis", "time_material": "Nach Aufwand", "maintenance_contract": "Wartungsvertrag", "warranty": "Gewährleistung" },
+  "time": {
+    "hm": "{value} h",
+    "empty": "Keine freigegebenen Zeiten in diesem Abschnitt.",
+    "person": "Person",
+    "work": "Arbeit",
+    "travel": "Fahrzeit",
+    "materialProcurement": "Materialbeschaffung",
+    "total": "Summe",
+    "breaks": "Pausen (Info)",
+    "manual": "davon manuell nachgetragen (freigegeben): {value} h",
+    "sum": "Gesamt",
+    "breaksInfo": "Fahrzeit = Anfahrt + Rückfahrt. Pausen sind nur zur Information aufgeführt und nicht in den Summen enthalten.",
+    "pendingHint": "{value} h offen ({count} Einträge), noch nicht freigegeben – nicht enthalten.",
+    "runningHint": "Eine Zeit läuft noch und ist nicht enthalten."
+  },
+  "trips": {
+    "count": "{count, plural, =0 {Keine Anfahrt} =1 {1 Anfahrt} other {# Anfahrten}}",
+    "rule": "Gemeinsame Anfahrt einer Kolonne zählt als eine Fahrt."
+  },
+  "material": {
+    "name": "Bezeichnung",
+    "articleNumber": "Art.-Nr.",
+    "quantity": "Menge",
+    "planned": "Geplant",
+    "status": "Status",
+    "reason": "Abweichungsgrund",
+    "undocumented": "Nicht erfasst",
+    "empty": "Kein Material in diesem Abschnitt.",
+    "used": "Verwendetes Material",
+    "additional": "Zusätzlich verwendetes Material",
+    "notUsed": "Nicht verwendete Planpositionen",
+    "notUsedInfo": "Nur zur Information."
+  },
+  "materialStatus": { "fully_used": "Vollständig verwendet", "partially_used": "Teilweise verwendet", "not_used": "Nicht verwendet", "additional": "Zusätzlich" },
+  "texts": {
+    "fromReport": "({number})",
+    "empty": "Keine Angaben in den Berichten.",
+    "additionalWork": "Zusatzleistungen",
+    "deviations": "Abweichungen",
+    "openItems": "Offene Restarbeiten"
+  },
+  "reports": {
+    "empty": "Kein freigegebener Bericht in diesem Abschnitt.",
+    "number": "Bericht",
+    "type": "Art",
+    "date": "Datum",
+    "approvedAt": "Freigegeben",
+    "signature": "Unterschrift",
+    "noSignature": "Keine Unterschrift"
+  },
+  "reportType": { "daily": "Tagesbericht", "completion": "Abschlussbericht" },
+  "outcome": { "signed": "Unterschrieben", "customer_absent": "Kunde nicht anwesend", "refused": "Unterschrift verweigert", "later": "Wird nachgereicht", "not_required": "Nicht erforderlich" },
+  "pdf": {
+    "documentTitle": "Abrechnungsblatt {number} – {kind}",
+    "page": "Seite {page} von {pages}",
+    "recordId": "Eintrag-ID",
+    "created": "Erstellt"
+  },
+  "errors": {
+    "not_found": "Nicht gefunden oder keine Berechtigung.",
+    "forbidden": "Dafür fehlt die Berechtigung.",
+    "invalid": "Eingaben prüfen.",
+    "conflict": "Der Eintrag wurde inzwischen geändert. Seite neu laden.",
+    "blocked": "Noch nicht möglich.",
+    "internal": "Vorgang nicht möglich.",
+    "validation_failed": "Pflichtfelder prüfen.",
+    "billing_record_not_found": "Abrechnungseintrag nicht gefunden.",
+    "billing_record_not_open": "Der Eintrag ist nicht mehr offen.",
+    "billing_record_not_billed": "Der Eintrag ist nicht abgerechnet.",
+    "pending_time_entries": "Es gibt noch offene Zeiten. Bitte bestätigen, dass sie nicht enthalten sind.",
+    "positions_already_billed": "Einige Positionen wurden inzwischen anders abgerechnet. Seite neu laden.",
+    "milestone_not_found": "Meilenstein nicht gefunden.",
+    "milestone_not_open": "Nur offene Meilensteine können geändert werden.",
+    "milestone_not_confirmable": "Dieser Meilenstein kann nicht bestätigt werden.",
+    "milestone_not_reached": "Nur gemeldete Meilensteine können abgelehnt werden.",
+    "not_editable": "Der Auftrag kann in diesem Status nicht mehr geändert werden.",
+    "work_order_not_found": "Auftrag nicht gefunden.",
+    "work_order_status": "Für diesen Auftrag ist das nicht mehr möglich.",
+    "transition_blocked": "Der Auftragsstatus kann nicht zurückgesetzt werden – es fehlen Angaben.",
+    "transition_forbidden": "Diesen Statuswechsel dürfen Sie nicht ausführen.",
+    "reason_required": "Bitte einen Grund angeben.",
+    "version_conflict": "Der Auftrag wurde inzwischen geändert. Seite neu laden."
+  }
+}
diff --git a/messages/de/dashboard.json b/messages/de/dashboard.json
index 7388acd..0067f43 100644
--- a/messages/de/dashboard.json
+++ b/messages/de/dashboard.json
@@ -17,7 +17,8 @@
     "emergency_new": "Neue Notdienste",
     "missing_signatures": "Fehlende Unterschriften",
     "sync_conflicts": "Sync-Konflikte",
-    "time_approvals": "Zeiten zur Freigabe"
+    "time_approvals": "Zeiten zur Freigabe",
+    "billing_ready": "Bereit zur Abrechnung"
   },
   "hints": {
     "open": "Noch nicht abgerechnet oder storniert",
@@ -31,7 +32,8 @@
     "emergency_new": "Neu oder zur Prüfung",
     "missing_signatures": "Unterschrift ausstehend",
     "sync_conflicts": "Offline-Änderungen prüfen",
-    "time_approvals": "Nachträge und Korrekturen prüfen"
+    "time_approvals": "Nachträge und Korrekturen prüfen",
+    "billing_ready": "Offene Einträge der Abrechnungsübersicht"
   },
   "open": "Anzeigen"
 }
diff --git a/messages/de/modules.json b/messages/de/modules.json
index b1a1757..2bab86d 100644
--- a/messages/de/modules.json
+++ b/messages/de/modules.json
@@ -14,5 +14,6 @@
     "crumb": "Modul",
     "status": "Modul in Umsetzung",
     "hint": "Dieser Bereich wird gerade gebaut. Navigation, Modul-Freischaltung und Berechtigungen sind bereits aktiv."
-  }
+  },
+  "billing": "Abrechnungsübersicht"
 }
diff --git a/messages/de/nav.json b/messages/de/nav.json
index 59e2a72..c3251f5 100644
--- a/messages/de/nav.json
+++ b/messages/de/nav.json
@@ -20,5 +20,6 @@
   "admin": "Admin-Konsole",
   "openMenu": "Menü öffnen",
   "closeMenu": "Menü schließen",
-  "timeApprovals": "Zeiten zur Freigabe"
+  "timeApprovals": "Zeiten zur Freigabe",
+  "billing": "Abrechnung"
 }
diff --git a/messages/de/notifications.json b/messages/de/notifications.json
index e87df6f..2ad07f9 100644
--- a/messages/de/notifications.json
+++ b/messages/de/notifications.json
@@ -51,7 +51,10 @@
     "time_rejected": "Zeit abgelehnt",
     "planning_capacity_freed": "Früher fertig",
     "planning_overrun": "Geplante Dauer überschritten",
-    "planning_followup_at_risk": "Folgeauftrag gefährdet"
+    "planning_followup_at_risk": "Folgeauftrag gefährdet",
+    "milestone_reached": "Meilenstein erreicht",
+    "milestone_confirmed": "Meilenstein bestätigt",
+    "milestone_rejected": "Meilenstein abgelehnt"
   },
   "events": {
     "work_order_assigned": {
@@ -145,6 +148,18 @@
     "planning_followup_at_risk": {
       "title": "Folgeauftrag gefährdet: {number}",
       "message": "{title} – {customer} ({team}) ist gefährdet durch Verzug {blocker}."
+    },
+    "milestone_reached": {
+      "title": "Meilenstein erreicht: {number}",
+      "message": "{actor} meldet einen Meilenstein zu {number} als erreicht. Bitte bestätigen."
+    },
+    "milestone_confirmed": {
+      "title": "Meilenstein bestätigt: {number}",
+      "message": "{actor} hat Ihren gemeldeten Meilenstein zu {number} bestätigt."
+    },
+    "milestone_rejected": {
+      "title": "Meilenstein abgelehnt: {number}",
+      "message": "{actor} hat Ihren gemeldeten Meilenstein zu {number} abgelehnt: {reason}"
     }
   },
   "fallback": {
diff --git a/messages/de/workOrders.json b/messages/de/workOrders.json
index 14810ec..dfeec3a 100644
--- a/messages/de/workOrders.json
+++ b/messages/de/workOrders.json
@@ -156,7 +156,8 @@
       "notes": "Notizen",
       "reports": "Berichte",
       "documents": "Dokumente",
-      "history": "Verlauf"
+      "history": "Verlauf",
+      "billing": "Meilensteine & Abrechnung"
     }
   },
   "overview": {
diff --git a/messages/en/billing.json b/messages/en/billing.json
new file mode 100644
index 0000000..7ae8a7c
--- /dev/null
+++ b/messages/en/billing.json
@@ -0,0 +1,250 @@
+{
+  "crumb": "Billing",
+  "title": "Billing overview",
+  "subtitle": "Completed orders, confirmed milestones and approved daily reports for your accounting. No prices, no invoices.",
+  "hm": "{value} h",
+  "tabs": { "open": "Open", "billed": "Billed", "voided": "Voided" },
+  "filter": {
+    "title": "Filter",
+    "q": "Search",
+    "qPlaceholder": "Order number or customer",
+    "from": "Period from",
+    "to": "Period to",
+    "customer": "Customer",
+    "team": "Team",
+    "kind": "Type",
+    "any": "All",
+    "apply": "Apply",
+    "reset": "Reset"
+  },
+  "list": {
+    "noPermission": "The billing overview is not enabled for your role.",
+    "empty": {
+      "open": "Nothing open – all entries are billed.",
+      "billed": "No entries billed yet.",
+      "voided": "No voided entries."
+    },
+    "selectHint": "Select entries to print them together.",
+    "print": "Print billing sheets",
+    "select": "Selection",
+    "selectRow": "Select {number}",
+    "order": "Order",
+    "customerSite": "Customer / site",
+    "section": "Type / section",
+    "period": "Period",
+    "work": "Working time",
+    "travel": "Travel time",
+    "trips": "Trips",
+    "material": "Material",
+    "readySince": "Ready since",
+    "billedAt": "Billed on",
+    "voidedAt": "Voided on",
+    "pending": "{value} h pending times",
+    "invoice": "Invoice {number}",
+    "pagination": "Pages",
+    "prev": "Previous",
+    "next": "Next",
+    "page": "Page {page} of {pages}"
+  },
+  "kind": { "order_completion": "Order completion", "milestone": "Milestone", "daily_report": "Daily report" },
+  "status": { "open": "Open", "billed": "Billed", "voided": "Voided" },
+  "milestoneStatus": { "open": "Open", "reached": "Reported as reached", "confirmed": "Confirmed", "billed": "Billed" },
+  "detail": {
+    "back": "Back to billing overview",
+    "title": "Billing sheet {number}",
+    "markBilled": "Mark as billed",
+    "pdf": "PDF",
+    "print": "Print view",
+    "changeInvoice": "Change invoice number",
+    "void": "Void",
+    "openOrder": "Open order",
+    "photos": "Photos",
+    "report": "Report {number} · v{version}",
+    "done": {
+      "billed": "Marked as billed. The statement is frozen, the PDF is being created.",
+      "voided": "Voided. The positions are free again – this is the new open entry.",
+      "invoice": "Invoice number saved."
+    },
+    "pdfPending": "The PDF billing sheet is being created.",
+    "pdfRequest": "Request PDF again",
+    "pdfRequested": "PDF creation requested.",
+    "voidedInfo": "Voided on {at} by {by}"
+  },
+  "bill": {
+    "title": "Mark as billed",
+    "sub": "Your accounting issues the invoice outside of Craftvia.",
+    "submit": "Billed",
+    "pending": "Saving …",
+    "invoiceNumber": "Invoice number (optional)",
+    "invoiceHint": "Number from your accounting, if already available.",
+    "pendingWarning": "{value} h pending times ({count}) are not approved yet and not included.",
+    "confirmPending": "Bill anyway – pending times stay excluded",
+    "freezeHint": "The statement is frozen; included times and materials cannot be billed a second time."
+  },
+  "invoice": { "title": "Change invoice number", "submit": "Save" },
+  "void": {
+    "title": "Void billing",
+    "sub": "Times and material become free again, a new open entry is created.",
+    "submit": "Void",
+    "pending": "Voiding …",
+    "reason": "Reason"
+  },
+  "print": {
+    "back": "Back to overview",
+    "count": "{count, plural, =1 {1 billing sheet} other {# billing sheets}}",
+    "print": "Print",
+    "empty": "No entries selected."
+  },
+  "tab": {
+    "milestones": "Milestones",
+    "milestonesHint": "Confirm reached milestones – they then appear in the billing overview.",
+    "noMilestonesHint": "Without milestones, every approved daily report of a multi-day order becomes a billable section.",
+    "noMilestones": "No milestones defined.",
+    "reachedBy": "Reported as reached by {name} on {at}",
+    "confirmedBy": "Confirmed by {name} on {at}",
+    "rejected": "Last rejected: {reason}",
+    "up": "Move up",
+    "down": "Move down",
+    "delete": "Delete",
+    "confirm": "Confirm",
+    "reject": "Reject",
+    "rejectReason": "Reason for rejection",
+    "add": "Add milestone",
+    "newTitle": "Title",
+    "newTitlePlaceholder": "e.g. rough installation completed",
+    "newDescription": "Description",
+    "records": "Billing entries",
+    "noRecords": "No billing entries yet.",
+    "open": "Open"
+  },
+  "mobile": {
+    "title": "Milestones",
+    "rejected": "Rejected by the office: {reason}",
+    "waiting": "Reported – waiting for confirmation by the office.",
+    "queued": "Saved – will be sent as soon as there is a connection.",
+    "sent": "Reported as reached.",
+    "note": "Note",
+    "notePlaceholder": "Note (optional)",
+    "reachAria": "Report {title} as reached",
+    "confirmReach": "Report now",
+    "reach": "Report as reached",
+    "cancel": "Cancel"
+  },
+  "sheet": {
+    "title": "Billing sheet",
+    "dailyReportOf": "Daily report of {date}",
+    "period": "Period",
+    "status": "Status",
+    "invoiceNumber": "Invoice number",
+    "noAccounting": "Statement for your accounting – not an invoice, no prices."
+  },
+  "section": {
+    "order": "Order data",
+    "time": "Times",
+    "trips": "Trips",
+    "material": "Material",
+    "texts": "Additional work, deviations, open items",
+    "reports": "Reports and signature"
+  },
+  "field": {
+    "customer": "Customer",
+    "customerNumber": "Customer number",
+    "billingAddress": "Billing address",
+    "site": "Site",
+    "orderNumber": "Order number",
+    "externalOrderNumber": "External order number",
+    "offerNumber": "Offer number",
+    "title": "Order",
+    "orderType": "Order type",
+    "billingType": "Billing type",
+    "team": "Team",
+    "section": "Section",
+    "workDates": "Work days",
+    "billedAt": "Billed",
+    "billingNotes": "Customer billing notes"
+  },
+  "billingType": { "fixed": "Fixed price", "time_material": "Time and material", "maintenance_contract": "Maintenance contract", "warranty": "Warranty" },
+  "time": {
+    "hm": "{value} h",
+    "empty": "No approved times in this section.",
+    "person": "Person",
+    "work": "Work",
+    "travel": "Travel time",
+    "materialProcurement": "Material procurement",
+    "total": "Total",
+    "breaks": "Breaks (info)",
+    "manual": "of which recorded manually (approved): {value} h",
+    "sum": "Total",
+    "breaksInfo": "Travel time = outbound + return travel. Breaks are listed for information only and are not part of the totals.",
+    "pendingHint": "{value} h pending ({count} entries), not approved yet – not included.",
+    "runningHint": "A time entry is still running and is not included."
+  },
+  "trips": {
+    "count": "{count, plural, =0 {No trip} =1 {1 trip} other {# trips}}",
+    "rule": "A crew travelling together counts as one trip."
+  },
+  "material": {
+    "name": "Description",
+    "articleNumber": "Item no.",
+    "quantity": "Quantity",
+    "planned": "Planned",
+    "status": "Status",
+    "reason": "Reason for deviation",
+    "undocumented": "Not recorded",
+    "empty": "No material in this section.",
+    "used": "Material used",
+    "additional": "Additional material",
+    "notUsed": "Planned items not used",
+    "notUsedInfo": "For information only."
+  },
+  "materialStatus": { "fully_used": "Fully used", "partially_used": "Partially used", "not_used": "Not used", "additional": "Additional" },
+  "texts": {
+    "fromReport": "({number})",
+    "empty": "No details in the reports.",
+    "additionalWork": "Additional work",
+    "deviations": "Deviations",
+    "openItems": "Open items"
+  },
+  "reports": {
+    "empty": "No approved report in this section.",
+    "number": "Report",
+    "type": "Type",
+    "date": "Date",
+    "approvedAt": "Approved",
+    "signature": "Signature",
+    "noSignature": "No signature"
+  },
+  "reportType": { "daily": "Daily report", "completion": "Completion report" },
+  "outcome": { "signed": "Signed", "customer_absent": "Customer absent", "refused": "Signature refused", "later": "Signature to follow", "not_required": "Not required" },
+  "pdf": {
+    "documentTitle": "Billing sheet {number} – {kind}",
+    "page": "Page {page} of {pages}",
+    "recordId": "Entry ID",
+    "created": "Created"
+  },
+  "errors": {
+    "not_found": "Not found or no permission.",
+    "forbidden": "You are not allowed to do this.",
+    "invalid": "Please check your input.",
+    "conflict": "The entry has changed in the meantime. Reload the page.",
+    "blocked": "Not possible yet.",
+    "internal": "Action not possible.",
+    "validation_failed": "Please check the required fields.",
+    "billing_record_not_found": "Billing entry not found.",
+    "billing_record_not_open": "The entry is no longer open.",
+    "billing_record_not_billed": "The entry is not billed.",
+    "pending_time_entries": "There are pending times. Please confirm that they are excluded.",
+    "positions_already_billed": "Some positions have been billed elsewhere in the meantime. Reload the page.",
+    "milestone_not_found": "Milestone not found.",
+    "milestone_not_open": "Only open milestones can be changed.",
+    "milestone_not_confirmable": "This milestone cannot be confirmed.",
+    "milestone_not_reached": "Only reported milestones can be rejected.",
+    "not_editable": "The order can no longer be changed in this status.",
+    "work_order_not_found": "Order not found.",
+    "work_order_status": "This is no longer possible for this order.",
+    "transition_blocked": "The order status cannot be reset – details are missing.",
+    "transition_forbidden": "You are not allowed to perform this status change.",
+    "reason_required": "Please enter a reason.",
+    "version_conflict": "The order has changed in the meantime. Reload the page."
+  }
+}
diff --git a/messages/en/dashboard.json b/messages/en/dashboard.json
index 3f36189..46c5514 100644
--- a/messages/en/dashboard.json
+++ b/messages/en/dashboard.json
@@ -17,7 +17,8 @@
     "emergency_new": "New emergencies",
     "missing_signatures": "Missing signatures",
     "sync_conflicts": "Sync conflicts",
-    "time_approvals": "Time approvals"
+    "time_approvals": "Time approvals",
+    "billing_ready": "Ready for billing"
   },
   "hints": {
     "open": "Not yet billed or cancelled",
@@ -31,7 +32,8 @@
     "emergency_new": "New or in review",
     "missing_signatures": "Signature pending",
     "sync_conflicts": "Review offline changes",
-    "time_approvals": "Review added time and corrections"
+    "time_approvals": "Review added time and corrections",
+    "billing_ready": "Open entries of the billing overview"
   },
   "open": "Show"
 }
diff --git a/messages/en/modules.json b/messages/en/modules.json
index 02e47ae..eeab815 100644
--- a/messages/en/modules.json
+++ b/messages/en/modules.json
@@ -14,5 +14,6 @@
     "crumb": "Module",
     "status": "Module under construction",
     "hint": "This area is currently being built. Navigation, module activation and permissions are already in place."
-  }
+  },
+  "billing": "Billing overview"
 }
diff --git a/messages/en/nav.json b/messages/en/nav.json
index 765663c..5c2e9dd 100644
--- a/messages/en/nav.json
+++ b/messages/en/nav.json
@@ -20,5 +20,6 @@
   "admin": "Admin console",
   "openMenu": "Open menu",
   "closeMenu": "Close menu",
-  "timeApprovals": "Time approvals"
+  "timeApprovals": "Time approvals",
+  "billing": "Billing"
 }
diff --git a/messages/en/notifications.json b/messages/en/notifications.json
index 310a3ce..b0db3c4 100644
--- a/messages/en/notifications.json
+++ b/messages/en/notifications.json
@@ -51,7 +51,10 @@
     "time_rejected": "Time rejected",
     "planning_capacity_freed": "Finished early",
     "planning_overrun": "Planned duration exceeded",
-    "planning_followup_at_risk": "Follow-up order at risk"
+    "planning_followup_at_risk": "Follow-up order at risk",
+    "milestone_reached": "Milestone reached",
+    "milestone_confirmed": "Milestone confirmed",
+    "milestone_rejected": "Milestone rejected"
   },
   "events": {
     "work_order_assigned": {
@@ -145,6 +148,18 @@
     "planning_followup_at_risk": {
       "title": "Follow-up order at risk: {number}",
       "message": "{title} – {customer} ({team}) is at risk due to the delay of {blocker}."
+    },
+    "milestone_reached": {
+      "title": "Milestone reached: {number}",
+      "message": "{actor} reports a milestone of {number} as reached. Please confirm."
+    },
+    "milestone_confirmed": {
+      "title": "Milestone confirmed: {number}",
+      "message": "{actor} confirmed your reported milestone of {number}."
+    },
+    "milestone_rejected": {
+      "title": "Milestone rejected: {number}",
+      "message": "{actor} rejected your reported milestone of {number}: {reason}"
     }
   },
   "fallback": {
diff --git a/messages/en/workOrders.json b/messages/en/workOrders.json
index b290e0e..8481f68 100644
--- a/messages/en/workOrders.json
+++ b/messages/en/workOrders.json
@@ -156,7 +156,8 @@
       "notes": "Notes",
       "reports": "Reports",
       "documents": "Documents",
-      "history": "History"
+      "history": "History",
+      "billing": "Milestones & billing"
     }
   },
   "overview": {
diff --git a/prisma/migrations/20260915150000_abrechnung_uebersicht/migration.sql b/prisma/migrations/20260915150000_abrechnung_uebersicht/migration.sql
new file mode 100644
index 0000000..5f8b3e5
--- /dev/null
+++ b/prisma/migrations/20260915150000_abrechnung_uebersicht/migration.sql
@@ -0,0 +1,100 @@
+-- CreateEnum
+CREATE TYPE "MilestoneStatus" AS ENUM ('open', 'reached', 'confirmed', 'billed');
+
+-- CreateEnum
+CREATE TYPE "BillingRecordKind" AS ENUM ('order_completion', 'milestone', 'daily_report');
+
+-- CreateEnum
+CREATE TYPE "BillingRecordStatus" AS ENUM ('open', 'billed', 'voided');
+
+-- AlterTable
+ALTER TABLE "material_usages" ADD COLUMN     "billing_record_id" TEXT;
+
+-- AlterTable
+ALTER TABLE "time_entries" ADD COLUMN     "billing_record_id" TEXT;
+
+-- CreateTable
+CREATE TABLE "work_order_milestones" (
+    "id" TEXT NOT NULL,
+    "tenant_id" TEXT NOT NULL,
+    "work_order_id" TEXT NOT NULL,
+    "title" TEXT NOT NULL,
+    "description" TEXT,
+    "sort_order" INTEGER NOT NULL DEFAULT 0,
+    "status" "MilestoneStatus" NOT NULL DEFAULT 'open',
+    "reached_by_id" TEXT,
+    "reached_at" TIMESTAMP(3),
+    "reached_note" TEXT,
+    "confirmed_by_id" TEXT,
+    "confirmed_at" TIMESTAMP(3),
+    "rejected_by_id" TEXT,
+    "rejected_at" TIMESTAMP(3),
+    "rejection_reason" TEXT,
+    "billing_record_id" TEXT,
+    "created_by_id" TEXT,
+    "created_at" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "updated_at" TIMESTAMP(3) NOT NULL,
+    "deleted_at" TIMESTAMP(3),
+
+    CONSTRAINT "work_order_milestones_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateTable
+CREATE TABLE "billing_records" (
+    "id" TEXT NOT NULL,
+    "tenant_id" TEXT NOT NULL,
+    "work_order_id" TEXT NOT NULL,
+    "kind" "BillingRecordKind" NOT NULL,
+    "milestone_id" TEXT,
+    "report_id" TEXT,
+    "period_from" TIMESTAMP(3) NOT NULL,
+    "period_to" TIMESTAMP(3) NOT NULL,
+    "status" "BillingRecordStatus" NOT NULL DEFAULT 'open',
+    "snapshot" JSONB,
+    "pdf_document_id" TEXT,
+    "pdf_checksum" TEXT,
+    "invoice_number" TEXT,
+    "billed_by_id" TEXT,
+    "billed_at" TIMESTAMP(3),
+    "voided_by_id" TEXT,
+    "voided_at" TIMESTAMP(3),
+    "void_reason" TEXT,
+    "created_at" TIMESTAMP(3) NOT NULL DEFAULT CURRENT_TIMESTAMP,
+    "updated_at" TIMESTAMP(3) NOT NULL,
+
+    CONSTRAINT "billing_records_pkey" PRIMARY KEY ("id")
+);
+
+-- CreateIndex
+CREATE INDEX "work_order_milestones_tenant_id_work_order_id_idx" ON "work_order_milestones"("tenant_id", "work_order_id");
+
+-- CreateIndex
+CREATE INDEX "work_order_milestones_tenant_id_status_idx" ON "work_order_milestones"("tenant_id", "status");
+
+-- CreateIndex
+CREATE INDEX "billing_records_tenant_id_status_created_at_idx" ON "billing_records"("tenant_id", "status", "created_at");
+
+-- CreateIndex
+CREATE INDEX "billing_records_tenant_id_work_order_id_idx" ON "billing_records"("tenant_id", "work_order_id");
+
+-- CreateIndex
+CREATE INDEX "material_usages_tenant_id_billing_record_id_idx" ON "material_usages"("tenant_id", "billing_record_id");
+
+-- CreateIndex
+CREATE INDEX "time_entries_tenant_id_billing_record_id_idx" ON "time_entries"("tenant_id", "billing_record_id");
+
+-- AddForeignKey
+ALTER TABLE "work_order_milestones" ADD CONSTRAINT "work_order_milestones_work_order_id_fkey" FOREIGN KEY ("work_order_id") REFERENCES "work_orders"("id") ON DELETE CASCADE ON UPDATE CASCADE;
+
+-- AddForeignKey
+ALTER TABLE "billing_records" ADD CONSTRAINT "billing_records_work_order_id_fkey" FOREIGN KEY ("work_order_id") REFERENCES "work_orders"("id") ON DELETE CASCADE ON UPDATE CASCADE;
+
+
+-- L14 Abrechnungsübersicht: Mandantentrennung (RLS) für die neuen Tabellen
+SELECT enable_tenant_rls('work_order_milestones');
+SELECT enable_tenant_rls('billing_records');
+
+-- Höchstens ein nicht stornierter Abrechnungseintrag je Quelle (Stornierung legt einen neuen offenen Eintrag an)
+CREATE UNIQUE INDEX "billing_records_order_completion_active_key" ON "billing_records"("tenant_id", "work_order_id") WHERE "kind" = 'order_completion' AND "status" <> 'voided';
+CREATE UNIQUE INDEX "billing_records_milestone_active_key" ON "billing_records"("tenant_id", "milestone_id") WHERE "kind" = 'milestone' AND "status" <> 'voided';
+CREATE UNIQUE INDEX "billing_records_daily_report_active_key" ON "billing_records"("tenant_id", "report_id") WHERE "kind" = 'daily_report' AND "status" <> 'voided';
diff --git a/prisma/schema.prisma b/prisma/schema.prisma
index 41b4dfa..7a2ff19 100644
--- a/prisma/schema.prisma
+++ b/prisma/schema.prisma
@@ -750,6 +750,8 @@ model WorkOrder {
   voiceNotes        VoiceNote[]
   reports           Report[]
   documents         Document[]
+  milestones        WorkOrderMilestone[] // L14
+  billingRecords    BillingRecord[] // L14
 
   @@unique([tenantId, number])
   @@index([tenantId, status])
@@ -872,6 +874,8 @@ model MaterialUsage {
   photoId         String?             @map("photo_id")
   recordedById    String?             @map("recorded_by_id")
   clientId        String?             @map("client_id") // offline local id
+  /// L14: billed billing record containing this position (set on „abgerechnet", cleared on void)
+  billingRecordId String?             @map("billing_record_id")
   createdAt       DateTime            @default(now()) @map("created_at")
   updatedAt       DateTime            @updatedAt @map("updated_at")
 
@@ -879,6 +883,7 @@ model MaterialUsage {
   materialPlan MaterialPlan? @relation(fields: [materialPlanId], references: [id], onDelete: SetNull)
   workSession  WorkSession?  @relation(fields: [workSessionId], references: [id], onDelete: SetNull)
 
+  @@index([tenantId, billingRecordId])
   @@index([tenantId, workOrderId])
   @@unique([tenantId, clientId])
   @@map("material_usages")
@@ -966,11 +971,14 @@ model TimeEntry {
   /// proposed correction of this entry {startedAt, endedAt, type, reason, requestedAt}; old values stay valid until approval
   pendingChange    Json?              @map("pending_change")
   note             String?
+  /// L14: billed billing record containing this entry (set on „abgerechnet", cleared on void)
+  billingRecordId  String?            @map("billing_record_id")
   createdAt        DateTime      @default(now()) @map("created_at")
   updatedAt        DateTime      @updatedAt @map("updated_at")
 
   workSession WorkSession @relation(fields: [workSessionId], references: [id], onDelete: Cascade)
 
+  @@index([tenantId, billingRecordId])
   @@index([tenantId, workSessionId])
   @@index([tenantId, userId, startedAt])
   @@index([tenantId, approvalStatus])
@@ -1341,3 +1349,87 @@ model AiGeneration {
   @@index([tenantId, entityType, entityId])
   @@map("ai_generations")
 }
+
+// ---------- L14 Abrechnungsübersicht (keine Buchhaltung: keine Preise/Beträge/Steuern) ----------
+
+enum MilestoneStatus {
+  open
+  reached // reported by technician / team lead
+  confirmed // confirmed by back office → billing record
+  billed
+}
+
+enum BillingRecordKind {
+  order_completion
+  milestone
+  daily_report
+}
+
+enum BillingRecordStatus {
+  open
+  billed
+  voided
+}
+
+/// Optional billing section of a work order (defined by back office, reported by the field, confirmed by back office).
+model WorkOrderMilestone {
+  id              String          @id @default(cuid())
+  tenantId        String          @map("tenant_id")
+  workOrderId     String          @map("work_order_id")
+  title           String
+  description     String?
+  sortOrder       Int             @default(0) @map("sort_order")
+  status          MilestoneStatus @default(open)
+  reachedById     String?         @map("reached_by_id")
+  reachedAt       DateTime?       @map("reached_at")
+  reachedNote     String?         @map("reached_note")
+  confirmedById   String?         @map("confirmed_by_id")
+  confirmedAt     DateTime?       @map("confirmed_at")
+  rejectedById    String?         @map("rejected_by_id")
+  rejectedAt      DateTime?       @map("rejected_at")
+  rejectionReason String?         @map("rejection_reason")
+  /// billed record this milestone belongs to (plain id, no FK)
+  billingRecordId String?         @map("billing_record_id")
+  createdById     String?         @map("created_by_id")
+  createdAt       DateTime        @default(now()) @map("created_at")
+  updatedAt       DateTime        @updatedAt @map("updated_at")
+  deletedAt       DateTime?       @map("deleted_at")
+
+  workOrder WorkOrder @relation(fields: [workOrderId], references: [id], onDelete: Cascade)
+
+  @@index([tenantId, workOrderId])
+  @@index([tenantId, status])
+  @@map("work_order_milestones")
+}
+
+/// Billing overview entry: an order completion, a confirmed milestone or an approved daily report that the
+/// accounting (outside Craftvia) can invoice. `snapshot` freezes the statement when marked as billed.
+/// Partial unique indexes (SQL, migration `*_abrechnung`): one non-voided record per source.
+model BillingRecord {
+  id            String              @id @default(cuid())
+  tenantId      String              @map("tenant_id")
+  workOrderId   String              @map("work_order_id")
+  kind          BillingRecordKind
+  milestoneId   String?             @map("milestone_id")
+  reportId      String?             @map("report_id")
+  periodFrom    DateTime            @map("period_from")
+  periodTo      DateTime            @map("period_to")
+  status        BillingRecordStatus @default(open)
+  snapshot      Json?
+  pdfDocumentId String?             @map("pdf_document_id")
+  pdfChecksum   String?             @map("pdf_checksum")
+  invoiceNumber String?             @map("invoice_number")
+  billedById    String?             @map("billed_by_id")
+  billedAt      DateTime?           @map("billed_at")
+  voidedById    String?             @map("voided_by_id")
+  voidedAt      DateTime?           @map("voided_at")
+  voidReason    String?             @map("void_reason")
+  createdAt     DateTime            @default(now()) @map("created_at")
+  updatedAt     DateTime            @updatedAt @map("updated_at")
+
+  workOrder WorkOrder @relation(fields: [workOrderId], references: [id], onDelete: Cascade)
+
+  @@index([tenantId, status, createdAt])
+  @@index([tenantId, workOrderId])
+  @@map("billing_records")
+}
diff --git a/scripts/billing-backfill.ts b/scripts/billing-backfill.ts
new file mode 100644
index 0000000..eea28ef
--- /dev/null
+++ b/scripts/billing-backfill.ts
@@ -0,0 +1,60 @@
+/**
+ * L14 Abrechnungsübersicht — Backfill der offenen Abrechnungseinträge für Bestandsdaten.
+ *
+ * Legt je Mandant fehlende `open`-Einträge an (idempotent, services/billing/candidates.ts):
+ * Aufträge in „Zur Abrechnung freigegeben“, bestätigte Meilensteine ohne Eintrag und freigegebene
+ * Tagesberichte von Aufträgen ohne Meilensteine. Bereits abgerechnete Aufträge (Status billed) bekommen
+ * bewusst KEINEN offenen Eintrag.
+ *
+ * Lauf:  npx tsx scripts/billing-backfill.ts               (alle Mandanten)
+ *        npx tsx scripts/billing-backfill.ts --tenant demo (ein Mandant)
+ */
+import "dotenv/config";
+import { dbForTenant, prisma } from "../src/server/db";
+import type { ServiceCtx } from "../src/server/services/context";
+import { syncBillingCandidates } from "../src/server/services/billing/candidates";
+
+async function main() {
+  const idx = process.argv.indexOf("--tenant");
+  const slug = idx > 0 ? process.argv[idx + 1] : undefined;
+  const tenants = await prisma.tenant.findMany({ where: slug ? { slug } : {}, select: { id: true, slug: true } });
+  if (slug && tenants.length === 0) throw new Error(`Mandant ${slug} nicht gefunden`);
+
+  let total = 0;
+  for (const t of tenants) {
+    const ctx: ServiceCtx = { db: dbForTenant(t.id), tenantId: t.id, userId: "system", permissions: new Set() };
+    const orders = await ctx.db.workOrder.findMany({
+      where: {
+        deletedAt: null,
+        OR: [
+          { status: "released_for_billing" },
+          { milestones: { some: { status: "confirmed", billingRecordId: null, deletedAt: null } } },
+          { reports: { some: { type: "daily", status: "approved" } } },
+        ],
+      },
+      select: { id: true },
+    });
+    let created = 0;
+    for (const o of orders) created += (await syncBillingCandidates(ctx, { workOrderId: o.id })).created;
+    total += created;
+    console.log(`✔ ${t.slug}: ${orders.length} Aufträge geprüft, ${created} Einträge angelegt`);
+  }
+  console.log(`\nFertig — ${total} Abrechnungseinträge angelegt.`);
+}
+
+main()
+  .catch((err) => {
+    console.error(err);
+    process.exitCode = 1;
+  })
+  .finally(async () => {
+    await prisma.$disconnect();
+    try {
+      const { closeJobQueues } = await import("../src/server/jobs/queues");
+      await closeJobQueues();
+      const { closeQueues } = await import("../src/server/mail/queue");
+      await closeQueues();
+    } catch {
+      /* queues optional */
+    }
+  });
diff --git a/scripts/lib/demo-seed.ts b/scripts/lib/demo-seed.ts
index 995ee55..911b1d5 100644
--- a/scripts/lib/demo-seed.ts
+++ b/scripts/lib/demo-seed.ts
@@ -273,20 +273,8 @@ export async function seedDemoTenant(tenantId: string, users: DemoUsers): Promis
     await assign(id, nord, [users.tech2]);
     await transitionWorkOrder(tech2, { workOrderId: id, to: "accepted" });
   });
-  await order({ ext: "DEMO-06", customer: "K-D006", site: "Halle 1 – Kühllager", title: "Störung Kältemittelleitung", orderTypeId: type("stoerung"), priority: "urgent", plannedStart: day(0, 9), plannedEnd: day(0, 13) }, async (id) => {
-    await assign(id, sued, [users.tech3]);
-    await travel(tech3, id, day(0, 8, 30));
-  });
-  await order({ ext: "DEMO-07", customer: "K-D003", site: "Quartier Poppenbüttel – Block 3", title: "Montage Gas-Brennwerttherme", orderTypeId: type("montage"), plannedStart: day(0, 7), plannedEnd: day(0, 17), materials: heating, scope: "Demontage Altgerät, Montage Neugerät, Abgasanschluss, Inbetriebnahme." }, async (id) => {
-    await assign(id, nord, [users.tech]);
-    await travel(tech, id, day(0, 6, 45));
-    await work(tech, id, day(0, 7, 10));
-    await photo(tech, id, { phase: "before", requirementKey: "ausgangszustand", comment: "Altgerät vor Demontage" });
-    await note(tech, id, "work_done", "Altgerät demontiert, Anschlüsse verschlossen.");
-    await note(tech, id, "deviation", "Abgasrohr muss um 30 cm verlängert werden.");
-    await planMaterial(tech, id, 1, 14, "fully_used", "Leitungsführung um den Schacht");
-    await material(tech, id, { clientId: randomUUID(), name: "Abgasrohr-Verlängerung DN80", articleNumber: "AG-80-05", quantity: 1, unit: "Stk", usageStatus: "additional", deviationReason: "Abgasrohr zu kurz" });
-  });
+  // DEMO-06/DEMO-07 (laufende Uhren von Sven Südfeld und Max Monteur) werden erst nach DEMO-19 angelegt: seit
+  // L12 darf ein Nutzer nur eine laufende Uhr haben – spätere Einsätze derselben Monteure würden sonst kollidieren.
   await order({ ext: "DEMO-08", customer: "K-D002", site: "Filiale Eppendorf", title: "Undichte Leitung unter der Theke", orderTypeId: type("reparatur"), plannedStart: day(0, 7), plannedEnd: day(0, 11) }, async (id) => {
     await assign(id, sued, [users.tech3]);
     await work(tech3, id, day(0, 7, 5));
@@ -376,6 +364,22 @@ export async function seedDemoTenant(tenantId: string, users: DemoUsers): Promis
     await markBilled(bo, { workOrderId: id });
   });
 
+  // Heute laufende Uhren (nach allen vergangenen Einsätzen derselben Monteure, s. o.)
+  await order({ ext: "DEMO-06", customer: "K-D006", site: "Halle 1 – Kühllager", title: "Störung Kältemittelleitung", orderTypeId: type("stoerung"), priority: "urgent", plannedStart: day(0, 9), plannedEnd: day(0, 13) }, async (id) => {
+    await assign(id, sued, [users.tech3]);
+    await travel(tech3, id, day(0, 8, 30));
+  });
+  await order({ ext: "DEMO-07", customer: "K-D003", site: "Quartier Poppenbüttel – Block 3", title: "Montage Gas-Brennwerttherme", orderTypeId: type("montage"), plannedStart: day(0, 7), plannedEnd: day(0, 17), materials: heating, scope: "Demontage Altgerät, Montage Neugerät, Abgasanschluss, Inbetriebnahme." }, async (id) => {
+    await assign(id, nord, [users.tech]);
+    await travel(tech, id, day(0, 6, 45));
+    await work(tech, id, day(0, 7, 10));
+    await photo(tech, id, { phase: "before", requirementKey: "ausgangszustand", comment: "Altgerät vor Demontage" });
+    await note(tech, id, "work_done", "Altgerät demontiert, Anschlüsse verschlossen.");
+    await note(tech, id, "deviation", "Abgasrohr muss um 30 cm verlängert werden.");
+    await planMaterial(tech, id, 1, 14, "fully_used", "Leitungsführung um den Schacht");
+    await material(tech, id, { clientId: randomUUID(), name: "Abgasrohr-Verlängerung DN80", articleNumber: "AG-80-05", quantity: 1, unit: "Stk", usageStatus: "additional", deviationReason: "Abgasrohr zu kurz" });
+  });
+
   // Notdienst mit vorläufigem Kunden (feste Client-IDs → idempotent)
   const emergencyExisting = await bo.db.workSession.findFirst({ where: { clientId: "7c1d6a0e-3b1f-4c55-9d2a-00000000d020" }, select: { workOrderId: true } });
   if (!emergencyExisting) {
diff --git a/scripts/smoke-auth.ts b/scripts/smoke-auth.ts
index b7a802a..0a9cbfd 100644
--- a/scripts/smoke-auth.ts
+++ b/scripts/smoke-auth.ts
@@ -39,13 +39,32 @@ async function ids() {
   const inReview = d16 ? await prisma.report.findFirst({ where: { workOrderId: d16.id } }) : null;
   const imp = await prisma.importJob.findFirst({ where: { tenantId: demo.id, status: "review_required" }, orderBy: { createdAt: "desc" } });
   const photo = await prisma.photo.findFirst({ where: { workOrderId: d07.id }, select: { documentId: true } });
-  return { d07, d08, d14, d15, d16, d17, d18, emergency, customer, foreignCustomer, site, approved, inReview, imp, photo };
+  // L14: open billing record (DEMO-18 released for billing → event hook / scripts/billing-backfill.ts) + smoke milestone on DEMO-07
+  const billing = await prisma.billingRecord.findFirst({ where: { tenantId: demo.id, workOrderId: d18.id, status: "open" }, select: { id: true } });
+  const milestone =
+    (await prisma.workOrderMilestone.findFirst({ where: { tenantId: demo.id, workOrderId: d07.id, title: "Smoke-Meilenstein", deletedAt: null }, select: { id: true } })) ??
+    (await prisma.workOrderMilestone.create({ data: { tenantId: demo.id, workOrderId: d07.id, title: "Smoke-Meilenstein", sortOrder: 10 }, select: { id: true } }));
+  return { d07, d08, d14, d15, d16, d17, d18, emergency, customer, foreignCustomer, site, approved, inReview, imp, photo, billing, milestone };
 }
 
 function plans(x: Awaited<ReturnType<typeof ids>>): Plan[] {
   const wo = (o: { id: string } | null, suffix = "") => (o ? `/work-orders/${o.id}${suffix}` : "/work-orders");
   const m = (o: { id: string } | null, suffix = "") => (o ? `/m/orders/${o.id}${suffix}` : "/m/orders");
-  const tabs = ["overview", "checklist", "material", "times", "photos", "notes", "reports", "documents", "history"];
+  const tabs = ["overview", "checklist", "material", "times", "photos", "notes", "reports", "billing", "documents", "history"];
+  // L14 Abrechnungsübersicht
+  const billingBackoffice: Check[] = [
+    { path: "/billing", mustContain: ["Abrechnungsübersicht", "Offen"] },
+    { path: "/billing?status=billed", mustContain: "Abgerechnet" },
+    { path: "/dashboard", mustContain: "Bereit zur Abrechnung" },
+    { path: wo(x.d07, "?tab=billing"), mustContain: ["Smoke-Meilenstein", "Abrechnungseinträge"] },
+    ...(x.billing
+      ? [
+          { path: `/billing?q=${x.d18.number}`, mustContain: x.d18.number },
+          { path: `/billing/${x.billing.id}`, mustContain: ["Abrechnungsblatt", x.d18.number, "Anfahrten", "Als abgerechnet markieren"] },
+          { path: `/billing/print?ids=${x.billing.id}`, mustContain: ["Abrechnungsblatt", x.d18.number] },
+        ]
+      : []),
+  ];
   return [
     {
       email: "admin@demo.example",
@@ -81,6 +100,7 @@ function plans(x: Awaited<ReturnType<typeof ids>>): Plan[] {
         ...tabs.map((t) => ({ path: wo(x.d07, `?tab=${t}`), mustContain: x.d07.number })),
         { path: wo(x.d18, "?tab=reports"), mustContain: x.d18.number },
         { path: "/work-orders/conflicts" },
+        ...billingBackoffice,
         // L12 Zeiterfassung
         { path: "/work-orders/time-approvals", mustContain: "Zeiten zur Freigabe" },
         { path: "/dashboard", mustContain: "Zeiten zur Freigabe" },
@@ -165,6 +185,11 @@ function plans(x: Awaited<ReturnType<typeof ids>>): Plan[] {
         { path: "/m/time/new", mustContain: ["Zeit nachtragen", "Begründung"] },
         { path: "/m/approvals", mustContain: "nicht freigeschaltet" },
         { path: m(x.d07, "/time"), mustContain: x.d07.number },
+        // L14 Abrechnungsübersicht: Meilensteine mobil, Backoffice-Übersicht ohne Recht
+        { path: m(x.d07), mustContain: ["Meilensteine", "Smoke-Meilenstein", "Erreicht melden"] },
+        // order numbers appear in the monteur's own notifications and all UI texts in the serialized messages → check the record link
+        { path: "/billing", expect: [200, 307], mustContain: "nicht freigeschaltet", mustNotContain: x.billing ? [`/billing/${x.billing.id}`] : [] },
+        ...(x.billing ? [{ path: `/billing/${x.billing.id}`, expect: [404, 307] }] : []),
         ...(x.photo ? [{ path: `/files/${x.photo.documentId}`, expect: [200] }] : []),
         { path: m(x.d08), expect: [404] },
         { path: `/customers/${x.foreignCustomer.id}`, expect: [404, 307] },
@@ -200,6 +225,10 @@ function plans(x: Awaited<ReturnType<typeof ids>>): Plan[] {
         { path: "/planning", mustNotContain: ["Team Nord", x.d07.number] },
         { path: "/planning/live", mustNotContain: ["Team Nord", "Max Monteur"] },
         { path: `/api/v1/planning/recommendations?workOrderId=${x.d07.id}`, expect: [404] },
+        // L14 Abrechnungsübersicht: keine Einträge von demo
+        { path: "/billing", mustContain: "Abrechnungsübersicht", mustNotContain: [x.d18.number, "Elbblick"] },
+        ...(x.billing ? [{ path: `/billing/${x.billing.id}`, expect: [404] }, { path: `/billing/print?ids=${x.billing.id}`, mustNotContain: [x.d18.number] }] : []),
+        { path: wo(x.d07, "?tab=billing"), expect: [404] },
       ],
     },
   ];
diff --git a/scripts/test-abrechnung-service.ts b/scripts/test-abrechnung-service.ts
new file mode 100644
index 0000000..e07351a
--- /dev/null
+++ b/scripts/test-abrechnung-service.ts
@@ -0,0 +1,364 @@
+// Lane L14 „Abrechnungsübersicht" — Service-Tests: Kandidaten je Art (idempotent, Tagesbericht nur ohne
+// Meilensteine, neue Berichtsversion), Aufstellung (nur freigegebene Zeiten, Fahrzeit getrennt, Pausen nicht
+// summiert, Anfahrten-Zählung, Material verwendet/zusätzlich/nicht verwendet, Hinweise), markBilled (Snapshot
+// eingefroren, Positionen nicht doppelt, Auftrag → billed, offene Zeiten nur mit Bestätigung), voidBilling
+// (Grund Pflicht, Positionen frei, neuer offener Eintrag, Auftrag zurück), Meilenstein-Flow inkl. Events,
+// Rechte, Mandantentrennung, Dashboard-Kachel, PDF-Render-Smoke (Skip ohne Chromium).
+//
+// Lauf: npx tsx scripts/test-abrechnung-service.ts (lokale Postgres-DB aus .env)
+
+import "dotenv/config";
+import { randomUUID } from "node:crypto";
+import { Prisma } from "@prisma/client";
+import { prisma } from "../src/server/db";
+import type { ServiceCtx } from "../src/server/services/context";
+import { countTrips } from "../src/lib/billing/statement";
+import { dateKeyToDbDate } from "../src/lib/reports/dates";
+import { emitEvent } from "../src/server/events";
+import { syncBillingCandidates } from "../src/server/services/billing/candidates";
+import { buildBillingStatement } from "../src/server/services/billing/statement";
+import { markBilled, updateInvoiceNumber, voidBilling } from "../src/server/services/billing/records";
+import {
+  confirmMilestone,
+  createMilestone,
+  deleteMilestone,
+  listMilestones,
+  markMilestoneReached,
+  moveMilestone,
+  rejectMilestone,
+  updateMilestone,
+} from "../src/server/services/billing/milestones";
+import { countOpenBillingRecords, getBillingRecordDetail, listBillingRecords, listWorkOrderBillingRecords } from "../src/server/services/billing/queries";
+import { generateBillingPdf } from "../src/server/services/billing/pdf";
+import { releaseForBilling } from "../src/server/services/work-orders/release-billing";
+import { getDashboardTiles } from "../src/server/services/work-orders/dashboard";
+import { berlinAt, codeOf, createTenant, dayKey, expectCode, ok, runSuite, section, type TenantFixture } from "./lib/e2e-fixture";
+
+const SLUG_A = "zz-l14-bill-a";
+const SLUG_B = "zz-l14-bill-b";
+const noPdf = { dispatchPdf: async () => undefined };
+
+async function order(A: TenantFixture, status: string, extra: Record<string, unknown> = {}) {
+  return prisma.workOrder.create({
+    data: {
+      tenantId: A.tenantId,
+      number: `Z-${randomUUID().slice(0, 8)}`,
+      customerId: A.customerId,
+      siteId: A.siteId,
+      title: "Heizungsanlage erneuern",
+      status: status as never,
+      assignedTeamId: A.teamId,
+      billingType: "time_material",
+      createdAt: berlinAt(-10, 8),
+      assignees: { create: [{ tenantId: A.tenantId, userId: A.users.tech.id }, { tenantId: A.tenantId, userId: A.users.tech2.id }] },
+      ...extra,
+    },
+  });
+}
+
+async function sessionOf(A: TenantFixture, workOrderId: string, userId: string) {
+  return prisma.workSession.create({ data: { tenantId: A.tenantId, workOrderId, userId, status: "ended", startedAt: berlinAt(-9, 6), endedAt: berlinAt(-9, 7) } });
+}
+
+type EntryType = "travel" | "work" | "break" | "material_procurement" | "return_travel" | "interruption";
+async function entry(A: TenantFixture, sessionId: string, userId: string, type: EntryType, start: Date, end: Date | null, extra: Record<string, unknown> = {}) {
+  return prisma.timeEntry.create({ data: { tenantId: A.tenantId, workSessionId: sessionId, userId, type, startedAt: start, endedAt: end, ...extra } });
+}
+
+async function approvedReport(A: TenantFixture, workOrderId: string, type: "daily" | "completion", key: string, opts: { lineageId?: string; version?: number; texts?: Record<string, string>; number?: string } = {}) {
+  return prisma.report.create({
+    data: {
+      tenantId: A.tenantId,
+      workOrderId,
+      type,
+      reportDate: dateKeyToDbDate(key),
+      lineageId: opts.lineageId ?? randomUUID(),
+      version: opts.version ?? 1,
+      status: "approved",
+      approvedAt: new Date(),
+      content: { reportNumber: opts.number ?? "B-00001", texts: { workPerformed: "Arbeiten", additionalWork: "", deviations: "", openItems: "", ...opts.texts } },
+    },
+  });
+}
+
+const records = (workOrderId: string) => prisma.billingRecord.findMany({ where: { workOrderId }, orderBy: { createdAt: "asc" } });
+const notif = (userId: string, type: string, entityId: string) => prisma.notification.findFirst({ where: { userId, type, entityId } });
+
+runSuite("L14 Abrechnungsübersicht (Service)", [SLUG_A, SLUG_B], async () => {
+  const A = await createTenant(SLUG_A);
+  const B = await createTenant(SLUG_B);
+  const bo = A.ctx.backoffice;
+
+  // ======================================================================
+  section("Kandidaten: Auftragsabschluss (idempotent, Event-Weg)");
+  const woDone = await order(A, "released_for_billing");
+  const s1 = await syncBillingCandidates(bo, { workOrderId: woDone.id });
+  const s2 = await syncBillingCandidates(bo, { workOrderId: woDone.id });
+  const doneRecords = await records(woDone.id);
+  ok(s1.created === 1 && s2.created === 0 && doneRecords.length === 1 && doneRecords[0].kind === "order_completion" && doneRecords[0].status === "open", "released_for_billing → genau ein offener Auftragsabschluss (zweiter Lauf legt nichts an)");
+
+  const woRelease = await order(A, "in_review");
+  await approvedReport(A, woRelease.id, "completion", dayKey(-1));
+  await releaseForBilling(bo, { workOrderId: woRelease.id });
+  const releaseRecords = await records(woRelease.id);
+  ok(releaseRecords.length === 1 && releaseRecords[0].kind === "order_completion", "bestehende Abrechnungsfreigabe (L2) erzeugt den Eintrag über das Event work_order.released_for_billing");
+  const dup = await prisma.billingRecord.createMany({ data: [{ tenantId: A.tenantId, workOrderId: woRelease.id, kind: "order_completion", periodFrom: new Date(), periodTo: new Date() }], skipDuplicates: true });
+  ok(dup.count === 0, "Partial-Unique-Index: kein zweiter nicht stornierter Auftragsabschluss je Auftrag");
+
+  section("Kandidaten: Tagesbericht (nur ohne Meilensteine, neue Version ersetzt)");
+  const woDaily = await order(A, "in_progress");
+  const lineage = randomUUID();
+  const daily1 = await approvedReport(A, woDaily.id, "daily", dayKey(-2), { lineageId: lineage });
+  await emitEvent(bo, { type: "report.approved", entityType: "report", entityId: daily1.id });
+  await emitEvent(bo, { type: "report.approved", entityType: "report", entityId: daily1.id });
+  let dailyRecords = await records(woDaily.id);
+  ok(dailyRecords.length === 1 && dailyRecords[0].kind === "daily_report" && dailyRecords[0].reportId === daily1.id, "freigegebener Tagesbericht → ein Tagesbericht-Eintrag (Event doppelt → kein Doppel)");
+  ok(dailyRecords[0].periodTo.getTime() - dailyRecords[0].periodFrom.getTime() >= 23 * 3600_000 && dailyRecords[0].periodFrom.getTime() === berlinAt(-2, 0).getTime(), "Zeitraum = Kalendertag des Berichts (Mandanten-Zeitzone)");
+  await prisma.report.update({ where: { id: daily1.id }, data: { status: "superseded" } });
+  const daily2 = await approvedReport(A, woDaily.id, "daily", dayKey(-2), { lineageId: lineage, version: 2 });
+  await emitEvent(bo, { type: "report.approved", entityType: "report", entityId: daily2.id });
+  dailyRecords = await records(woDaily.id);
+  ok(dailyRecords.length === 1 && dailyRecords[0].reportId === daily2.id, "neue Berichtsversion: kein zweiter Eintrag, offener Eintrag zeigt auf Version 2");
+  const completionOnly = await approvedReport(A, woDaily.id, "completion", dayKey(-1));
+  await emitEvent(bo, { type: "report.approved", entityType: "report", entityId: completionOnly.id });
+  ok((await records(woDaily.id)).length === 1, "Abschlussbericht-Freigabe erzeugt keinen Abschnitt (Auftragsabschluss erst bei Abrechnungsfreigabe)");
+
+  const woWithMilestone = await order(A, "in_progress");
+  await createMilestone(bo, { workOrderId: woWithMilestone.id, title: "Rohinstallation" });
+  const dailyM = await approvedReport(A, woWithMilestone.id, "daily", dayKey(-1));
+  await emitEvent(bo, { type: "report.approved", entityType: "report", entityId: dailyM.id });
+  ok((await records(woWithMilestone.id)).length === 0, "Auftrag MIT definierten Meilensteinen: Tagesbericht erzeugt keinen Abschnitt");
+
+  // ======================================================================
+  section("Aufstellung: Zeiten, Anfahrten, Material, Hinweise");
+  ok(countTrips([{ startedAt: berlinAt(-2, 7), endedAt: berlinAt(-2, 7, 30) }, { startedAt: berlinAt(-2, 7, 5), endedAt: berlinAt(-2, 7, 30) }], "Europe/Berlin").count === 1, "Kolonne: 2 Personen mit zeitgleicher Anfahrt = 1 Fahrt");
+  ok(countTrips([{ startedAt: berlinAt(-2, 7), endedAt: berlinAt(-2, 7, 30) }, { startedAt: berlinAt(-1, 7), endedAt: berlinAt(-1, 7, 30) }], "Europe/Berlin").count === 2, "zwei Tage mit Anfahrt = 2 Fahrten");
+  ok(countTrips([{ startedAt: berlinAt(-2, 7), endedAt: berlinAt(-2, 7, 30) }, { startedAt: berlinAt(-2, 13), endedAt: berlinAt(-2, 13, 20) }], "Europe/Berlin").count === 2, "getrennte Anfahrten am selben Tag = 2 Fahrten");
+
+  await prisma.customer.update({ where: { id: A.customerId }, data: { billingNotes: "Rechnung nur mit Bestellnummer 4711" } });
+  const wo = await order(A, "released_for_billing", { externalOrderNumber: "EXT-9", offerNumber: "ANG-3" });
+  const tech = A.users.tech.id;
+  const tech2 = A.users.tech2.id;
+  const st = await sessionOf(A, wo.id, tech);
+  const st2 = await sessionOf(A, wo.id, tech2);
+  // day -2: crew travels together
+  await entry(A, st.id, tech, "travel", berlinAt(-2, 7), berlinAt(-2, 7, 30));
+  await entry(A, st2.id, tech2, "travel", berlinAt(-2, 7, 5), berlinAt(-2, 7, 30));
+  await entry(A, st.id, tech, "work", berlinAt(-2, 7, 30), berlinAt(-2, 12)); // 270
+  await entry(A, st.id, tech, "break", berlinAt(-2, 12), berlinAt(-2, 12, 30)); // 30 info
+  await entry(A, st.id, tech, "work", berlinAt(-2, 12, 30), berlinAt(-2, 15)); // 150
+  await entry(A, st.id, tech, "return_travel", berlinAt(-2, 15), berlinAt(-2, 15, 20)); // 20
+  await entry(A, st2.id, tech2, "work", berlinAt(-2, 7, 30), berlinAt(-2, 11, 30)); // 240
+  // day -1
+  await entry(A, st.id, tech, "travel", berlinAt(-1, 8), berlinAt(-1, 8, 20)); // 20
+  await entry(A, st.id, tech, "work", berlinAt(-1, 8, 20), berlinAt(-1, 10, 20)); // 120
+  await entry(A, st.id, tech, "material_procurement", berlinAt(-1, 10, 20), berlinAt(-1, 10, 50)); // 30
+  await entry(A, st.id, tech, "work", berlinAt(-1, 10, 50), berlinAt(-1, 11, 50), { source: "manual", approvalStatus: "approved", correctionReason: "vergessen" }); // 60 manual
+  const pending = await entry(A, st.id, tech, "work", berlinAt(-1, 12), berlinAt(-1, 13), { source: "manual", approvalStatus: "pending", correctionReason: "nachgetragen" });
+  await entry(A, st.id, tech, "work", berlinAt(-1, 13), berlinAt(-1, 14), { source: "manual", approvalStatus: "rejected", correctionReason: "falsch" });
+  await entry(A, st2.id, tech2, "work", new Date(Date.now() - 30 * 60_000), null); // running
+  const plan1 = await prisma.materialPlan.create({ data: { tenantId: A.tenantId, workOrderId: wo.id, name: "Kupferrohr 18 mm", articleNumber: "CU-18", plannedQuantity: new Prisma.Decimal(10), unit: "m" } });
+  await prisma.materialPlan.create({ data: { tenantId: A.tenantId, workOrderId: wo.id, name: "Pressfitting", articleNumber: "PF-18", plannedQuantity: new Prisma.Decimal(5), unit: "Stk", sortOrder: 1 } });
+  const plan3 = await prisma.materialPlan.create({ data: { tenantId: A.tenantId, workOrderId: wo.id, name: "Dichtband", plannedQuantity: new Prisma.Decimal(1), unit: "Rolle", sortOrder: 2 } });
+  await prisma.materialUsage.create({ data: { tenantId: A.tenantId, workOrderId: wo.id, materialPlanId: plan1.id, name: "Kupferrohr 18 mm", articleNumber: "CU-18", actualQuantity: new Prisma.Decimal(12), unit: "m", usageStatus: "fully_used", deviationReason: "Leitung länger", createdAt: berlinAt(-2, 10) } });
+  await prisma.materialUsage.create({ data: { tenantId: A.tenantId, workOrderId: wo.id, name: "Kugelhahn", articleNumber: "KH-1", actualQuantity: new Prisma.Decimal(1), unit: "Stk", usageStatus: "additional", deviationReason: "Alter Hahn defekt", createdAt: berlinAt(-1, 9) } });
+  await prisma.materialUsage.create({ data: { tenantId: A.tenantId, workOrderId: wo.id, materialPlanId: plan3.id, name: "Dichtband", actualQuantity: new Prisma.Decimal(0), unit: "Rolle", usageStatus: "not_used", deviationReason: "nicht nötig", createdAt: berlinAt(-1, 9) } });
+  await approvedReport(A, wo.id, "daily", dayKey(-2), { number: "B-00077", texts: { additionalWork: "Zusätzlich Heizkörper entlüftet", deviations: "Leitung 2 m länger", openItems: "Verkleidung folgt" } });
+
+  await syncBillingCandidates(bo, { workOrderId: wo.id });
+  const rec = (await records(wo.id)).find((r) => r.kind === "order_completion")!;
+  const s = await buildBillingStatement(bo, rec.id);
+  const pTech = s.time.persons.find((p) => p.userId === tech)!;
+  const pTech2 = s.time.persons.find((p) => p.userId === tech2)!;
+  ok(pTech.work === 600 && pTech.travel === 70 && pTech.materialProcurement === 30, `Monteur: Arbeit 10:00 h, Fahrzeit (An- + Rückfahrt) 1:10 h, Materialbeschaffung 0:30 h (erhalten ${pTech.work}/${pTech.travel}/${pTech.materialProcurement})`);
+  ok(pTech.breaks === 30 && pTech.total === 700, "Pausen nur informativ ausgewiesen, nicht in der Summe");
+  ok(pTech.manualMinutes === 60, "freigegebener Nachtrag als „manuell nachgetragen“ gekennzeichnet");
+  ok(pTech2.work === 240 && pTech2.travel === 25 && pTech2.total === 265, "zweite Person getrennt ausgewiesen");
+  ok(s.time.totals.total === 965 && s.time.totals.breaks === 30 && s.time.totals.work === 840 && s.time.totals.travel === 95, "Summen je Art und gesamt");
+  ok(s.time.pendingMinutes === 60 && s.time.pendingCount === 1, "offener Nachtrag nicht enthalten, aber als Hinweis (1:00 h offen)");
+  ok(s.time.hasRunningEntries && !s.positions.timeEntryIds.includes(pending.id), "laufende und offene Zeiten sind keine Positionen");
+  ok(s.positions.timeEntryIds.length === 11, `11 freigegebene, beendete Zeit-Positionen (erhalten ${s.positions.timeEntryIds.length})`);
+  ok(s.trips.count === 2 && s.trips.dates.join() === [dayKey(-2), dayKey(-1)].join(), "Anfahrten: Kolonne am Tag −2 = 1 Fahrt, Tag −1 = 1 Fahrt → 2 mit Datumsliste");
+  ok(s.materials.used.length === 1 && s.materials.used[0].quantity === "12" && s.materials.used[0].deviationReason === "Leitung länger", "verwendetes Material mit Menge, Einheit und Abweichungsgrund");
+  ok(s.materials.additional.length === 1 && s.materials.additional[0].name === "Kugelhahn", "zusätzlich verwendetes Material getrennt");
+  ok(s.materials.notUsed.length === 2 && s.materials.notUsed.some((m) => m.name === "Pressfitting" && m.status === null), "nicht verwendete Planpositionen informativ (erfasst „nicht verwendet“ + ohne Erfassung)");
+  ok(s.customer.billingNotes === "Rechnung nur mit Bestellnummer 4711" && s.workOrder.externalOrderNumber === "EXT-9" && s.workOrder.offerNumber === "ANG-3" && s.workOrder.billingType === "time_material", "Kopf: Abrechnungshinweise, externe/Angebotsnummer, Abrechnungsart");
+  ok(s.texts.additionalWork[0]?.text === "Zusätzlich Heizkörper entlüftet" && s.texts.openItems[0]?.reportNumber === "B-00077" && s.reports.length === 1, "Zusatzleistungen/Abweichungen/Restarbeiten aus Berichten + Berichtsreferenz");
+  ok(JSON.stringify(s).match(/price|amount|tax|preis|betrag|steuer/i) === null, "Aufstellung enthält keine Preise, Beträge oder Steuern");
+
+  // ======================================================================
+  section("markBilled: Rechte, offene Zeiten, Snapshot, Positionen, Auftrag → billed");
+  await expectCode(() => markBilled(A.ctx.lead, { recordId: rec.id }, noPdf), "forbidden", "Teamleiter → forbidden");
+  await expectCode(() => markBilled(A.ctx.tech, { recordId: rec.id }, noPdf), "forbidden", "Monteur → forbidden");
+  await expectCode(() => markBilled(bo, { recordId: rec.id }, noPdf), "blocked", "offene Zeiten ohne Bestätigung → blocked (pending_time_entries)");
+  let dispatched = "";
+  const billed = await markBilled(bo, { recordId: rec.id, invoiceNumber: " RE-2026-001 ", confirmPendingExcluded: true }, { dispatchPdf: async (_c, id) => void (dispatched = id) });
+  ok(billed.status === "billed" && billed.invoiceNumber === "RE-2026-001" && !!billed.billedAt && billed.billedById === A.users.backoffice.id, "abgerechnet mit Rechnungsnummer (getrimmt), Zeitpunkt, Person");
+  ok(dispatched === rec.id, "PDF-Job wird angestoßen");
+  ok((await prisma.workOrder.findUniqueOrThrow({ where: { id: wo.id } })).status === "billed", "Auftragsabschluss → Auftrag „Abgerechnet“ (über transitionWorkOrder)");
+  ok((await prisma.timeEntry.count({ where: { billingRecordId: rec.id } })) === 11 && (await prisma.timeEntry.findUniqueOrThrow({ where: { id: pending.id } })).billingRecordId === null, "11 Zeit-Positionen zugeordnet, offener Nachtrag bleibt frei");
+  ok((await prisma.materialUsage.count({ where: { billingRecordId: rec.id } })) === 3, "Material-Positionen zugeordnet");
+  ok(!!(await prisma.auditLog.findFirst({ where: { tenantId: A.tenantId, entity: "billing_record", entityId: rec.id, action: "update" } })), "Audit-Eintrag (before/after)");
+  await expectCode(() => markBilled(bo, { recordId: rec.id, confirmPendingExcluded: true }, noPdf), "conflict", "erneut abrechnen → conflict");
+
+  // later change must not alter the snapshot
+  const firstWork = await prisma.timeEntry.findFirstOrThrow({ where: { billingRecordId: rec.id, type: "work", userId: tech2 } });
+  await prisma.timeEntry.update({ where: { id: firstWork.id }, data: { endedAt: berlinAt(-2, 16) } });
+  await prisma.customer.update({ where: { id: A.customerId }, data: { billingNotes: "geändert" } });
+  const frozen = await buildBillingStatement(bo, rec.id);
+  ok(frozen.time.totals.total === 965 && frozen.customer.billingNotes === "Rechnung nur mit Bestellnummer 4711" && frozen.record.status === "billed", "Snapshot eingefroren: spätere Änderungen an Zeiten/Kunde ändern die Aufstellung nicht");
+
+  // a second section on the same order does not contain billed positions
+  const lateDaily = await approvedReport(A, wo.id, "daily", dayKey(-1));
+  await syncBillingCandidates(bo, { workOrderId: wo.id });
+  const dailyRec = (await records(wo.id)).find((r) => r.kind === "daily_report" && r.reportId === lateDaily.id)!;
+  const dailyStatement = await buildBillingStatement(bo, dailyRec.id);
+  ok(dailyStatement.positions.timeEntryIds.length === 0 && dailyStatement.positions.materialUsageIds.length === 0 && dailyStatement.time.pendingMinutes === 60, "zweiter Abschnitt enthält bereits abgerechnete Positionen nicht (nur den offenen Hinweis)");
+
+  const inv = await updateInvoiceNumber(bo, { recordId: rec.id, invoiceNumber: "RE-2026-002" });
+  ok(inv.invoiceNumber === "RE-2026-002" && (await buildBillingStatement(bo, rec.id)).record.invoiceNumber === "RE-2026-002", "Rechnungsnummer nachträglich änderbar (Audit)");
+  await expectCode(() => updateInvoiceNumber(bo, { recordId: dailyRec.id, invoiceNumber: "X" }), "conflict", "Rechnungsnummer nur für abgerechnete Einträge");
+  await expectCode(() => updateInvoiceNumber(A.ctx.tech, { recordId: rec.id, invoiceNumber: "X" }), "forbidden", "Monteur ändert keine Rechnungsnummer");
+
+  // ======================================================================
+  section("voidBilling: Grund Pflicht, Positionen frei, neuer offener Eintrag, Auftrag zurück");
+  await expectCode(() => voidBilling(bo, { recordId: rec.id, reason: "  " }), "invalid", "ohne Grund → invalid");
+  await expectCode(() => voidBilling(A.ctx.lead, { recordId: rec.id, reason: "falsch" }), "forbidden", "Teamleiter → forbidden");
+  await expectCode(() => voidBilling(bo, { recordId: dailyRec.id, reason: "falsch" }), "conflict", "nur abgerechnete Einträge stornierbar");
+  const voided = await voidBilling(bo, { recordId: rec.id, reason: "Rechnung an falschen Empfänger" });
+  ok(voided.voided.status === "voided" && voided.voided.voidReason === "Rechnung an falschen Empfänger" && !!voided.voided.voidedAt, "storniert mit Grund");
+  ok((await prisma.timeEntry.count({ where: { billingRecordId: rec.id } })) === 0 && (await prisma.materialUsage.count({ where: { billingRecordId: rec.id } })) === 0, "Positionen wieder frei");
+  ok(!!voided.reopened && voided.reopened.status === "open" && voided.reopened.kind === "order_completion" && voided.reopened.id !== rec.id, "neuer offener Eintrag für dieselbe Quelle");
+  const woAfterVoid = await prisma.workOrder.findUniqueOrThrow({ where: { id: wo.id } });
+  ok(woAfterVoid.status === "released_for_billing", "Auftrag zurück auf „Zur Abrechnung freigegeben“ (nur über Stornierung)");
+  ok(!!(await prisma.workOrderStatusChange.findFirst({ where: { workOrderId: wo.id, fromStatus: "billed", toStatus: "released_for_billing", reason: "Rechnung an falschen Empfänger" } })), "Statushistorie mit Stornogrund");
+  ok((await prisma.billingRecord.count({ where: { workOrderId: wo.id, kind: "order_completion", status: "open" } })) === 1, "genau ein offener Auftragsabschluss nach Stornierung (Event-Hook + Stornierung ohne Doppel)");
+  await expectCode(() => voidBilling(bo, { recordId: rec.id, reason: "nochmal" }), "conflict", "zweites Stornieren → conflict");
+  const reopenedStatement = await buildBillingStatement(bo, voided.reopened!.id);
+  ok(reopenedStatement.positions.timeEntryIds.length === 11, "neuer Eintrag enthält die freigegebenen Positionen wieder");
+
+  // ======================================================================
+  section("Meilensteine: anlegen, melden, bestätigen, ablehnen");
+  const woM = await order(A, "in_progress");
+  await expectCode(() => createMilestone(A.ctx.tech, { workOrderId: woM.id, title: "X" }), "forbidden", "Monteur legt keine Meilensteine an");
+  await expectCode(() => createMilestone(A.ctx.lead, { workOrderId: woM.id, title: "X" }), "forbidden", "Teamleiter legt keine Meilensteine an");
+  await expectCode(() => createMilestone(bo, { workOrderId: woM.id, title: " " }), "invalid", "Titel Pflicht");
+  const m1 = await createMilestone(bo, { workOrderId: woM.id, title: "Rohinstallation", description: "Leitungen verlegt" });
+  const m2 = await createMilestone(bo, { workOrderId: woM.id, title: "Inbetriebnahme" });
+  ok(m1.status === "open" && m2.sortOrder > m1.sortOrder, "Backoffice legt Meilensteine an (Reihenfolge)");
+  await moveMilestone(bo, { milestoneId: m2.id, direction: "up" });
+  ok((await listMilestones(bo, woM.id))[0].id === m2.id, "Meilenstein nach oben sortiert");
+  await moveMilestone(bo, { milestoneId: m2.id, direction: "down" });
+
+  const sm = await sessionOf(A, woM.id, tech);
+  await entry(A, sm.id, tech, "work", berlinAt(-1, 8), berlinAt(-1, 12));
+  await expectCode(() => markMilestoneReached(A.ctx.outsider, { milestoneId: m1.id }), "not_found", "Monteur ohne Auftrag im Scope → not_found");
+  const reached = await markMilestoneReached(A.ctx.tech, { milestoneId: m1.id, note: "Druckprobe ok" });
+  ok(reached.changed && reached.milestone.status === "reached" && reached.milestone.reachedById === tech && reached.milestone.reachedNote === "Druckprobe ok", "Monteur meldet „erreicht“ mit Notiz");
+  ok(!!(await notif(A.users.backoffice.id, "milestone.reached", m1.id)) && !(await notif(tech, "milestone.reached", m1.id)), "Event milestone.reached → Backoffice In-App (nicht der Meldende)");
+  ok(!(await markMilestoneReached(A.ctx.tech, { milestoneId: m1.id })).changed, "erneutes Melden ist idempotent");
+  await expectCode(() => updateMilestone(bo, { milestoneId: m1.id, title: "Neu" }), "invalid", "gemeldeter Meilenstein nicht mehr änderbar");
+  await expectCode(() => deleteMilestone(bo, m1.id), "invalid", "gemeldeter Meilenstein nicht löschbar");
+  await expectCode(() => confirmMilestone(A.ctx.tech, m1.id), "forbidden", "Monteur kann nicht bestätigen");
+  await expectCode(() => confirmMilestone(A.ctx.lead, m1.id), "forbidden", "Teamleiter kann nicht bestätigen");
+  await expectCode(() => rejectMilestone(bo, { milestoneId: m1.id, reason: "" }), "invalid", "Ablehnen ohne Grund → invalid");
+  const rejected = await rejectMilestone(bo, { milestoneId: m1.id, reason: "Druckprotokoll fehlt" });
+  ok(rejected.status === "open" && rejected.rejectionReason === "Druckprotokoll fehlt" && rejected.reachedAt === null, "Ablehnung → wieder offen mit Grund");
+  const rejNotif = await notif(tech, "milestone.rejected", m1.id);
+  ok(!!rejNotif && rejNotif.message.includes("Druckprotokoll fehlt") && rejNotif.link === `/m/orders/${woM.id}`, "Event milestone.rejected → Meldender In-App mit Grund und Link");
+  await expectCode(() => rejectMilestone(bo, { milestoneId: m1.id, reason: "x" }), "conflict", "offener Meilenstein kann nicht abgelehnt werden");
+
+  await markMilestoneReached(A.ctx.tech, { milestoneId: m1.id });
+  const confirmed = await confirmMilestone(bo, m1.id);
+  ok(confirmed.status === "confirmed" && confirmed.confirmedById === A.users.backoffice.id, "Backoffice bestätigt");
+  const mRecords = await records(woM.id);
+  ok(mRecords.length === 1 && mRecords[0].kind === "milestone" && mRecords[0].milestoneId === m1.id && mRecords[0].status === "open", "Bestätigung → offener Meilenstein-Eintrag");
+  ok(!!(await notif(tech, "milestone.confirmed", m1.id)), "Event milestone.confirmed → Meldender In-App");
+  await expectCode(() => confirmMilestone(bo, m1.id), "conflict", "zweites Bestätigen → conflict");
+  await syncBillingCandidates(bo, { workOrderId: woM.id });
+  ok((await records(woM.id)).length === 1, "Kandidaten-Sync legt für den Meilenstein keinen zweiten Eintrag an");
+  const ms = await buildBillingStatement(bo, mRecords[0].id);
+  ok(ms.record.milestoneTitle === "Rohinstallation" && ms.time.totals.work === 240, "Meilenstein-Abschnitt: Titel + Zeiten bis zur Bestätigung");
+  await entry(A, sm.id, tech, "work", new Date(Date.now() + 60_000), new Date(Date.now() + 120 * 60_000));
+  ok((await buildBillingStatement(bo, mRecords[0].id)).time.totals.work === 240, "Zeiten nach dem Bestätigungszeitpunkt gehören nicht zum Meilenstein");
+  await markBilled(bo, { recordId: mRecords[0].id }, noPdf);
+  ok((await prisma.workOrderMilestone.findUniqueOrThrow({ where: { id: m1.id } })).status === "billed", "abgerechneter Meilenstein-Eintrag → Meilenstein „Abgerechnet“");
+  await confirmMilestone(bo, m2.id);
+  const m2Record = (await records(woM.id)).find((r) => r.milestoneId === m2.id)!;
+  ok((await buildBillingStatement(bo, m2Record.id)).positions.timeEntryIds.length === 0, "nächster Meilenstein enthält die bereits abgerechneten Zeiten nicht");
+  ok((await prisma.workOrder.findUniqueOrThrow({ where: { id: woM.id } })).status === "in_progress", "Meilenstein-Abrechnung ändert den Auftragsstatus nicht");
+  const m3 = await createMilestone(bo, { workOrderId: woM.id, title: "Wird gelöscht" });
+  await deleteMilestone(bo, m3.id);
+  ok(!(await listMilestones(bo, woM.id)).some((m) => m.id === m3.id) && !!(await prisma.workOrderMilestone.findUniqueOrThrow({ where: { id: m3.id } })).deletedAt, "offener Meilenstein soft-gelöscht");
+  ok((await listMilestones(A.ctx.tech, woM.id)).length === 2, "Monteur sieht die Meilensteine seines Auftrags");
+  await expectCode(() => listMilestones(A.ctx.outsider, woM.id), "not_found", "Monteur fremdes Team sieht keine Meilensteine");
+
+  // ======================================================================
+  section("Liste, Detail, Rechte");
+  const openList = await listBillingRecords(bo, { status: "open" });
+  ok(openList.items.some((i) => i.id === voided.reopened!.id) && openList.items.every((i) => i.status === "open"), "Tab Offen listet offene Einträge");
+  const reopenedItem = openList.items.find((i) => i.id === voided.reopened!.id)!;
+  // Monteur 600 + zweite Person 510 (Eintrag nach der ersten Abrechnung auf 7:30–16:00 verlängert, nach Storno wieder frei)
+  ok(reopenedItem.summary.workMinutes === 600 + 510 && reopenedItem.summary.travelMinutes === 95 && reopenedItem.summary.trips === 2 && reopenedItem.summary.materialCount === 2 && reopenedItem.summary.pendingMinutes === 60, `Zeilen-Summen (Arbeitszeit, Anfahrten, Material, offene Zeiten) — erhalten ${JSON.stringify(reopenedItem.summary)}`);
+  const sorted = openList.items.map((i) => i.readySince.getTime());
+  ok(sorted.every((v, i) => i === 0 || sorted[i - 1] <= v), "sortiert nach „bereit seit“");
+  ok((await listBillingRecords(bo, { status: "billed" })).items.some((i) => i.workOrder.id === woM.id), "Tab Abgerechnet");
+  ok((await listBillingRecords(bo, { status: "voided" })).items.some((i) => i.id === rec.id), "Tab Storniert");
+  ok((await listBillingRecords(bo, { status: "open", kind: "milestone" })).items.every((i) => i.kind === "milestone"), "Filter Art");
+  ok((await listBillingRecords(bo, { status: "open", q: wo.number })).items.every((i) => i.workOrder.id === wo.id), "Suche Auftragsnummer");
+  ok((await listBillingRecords(bo, { status: "open", teamId: A.team2Id })).total === 0, "Filter Team");
+  ok((await listBillingRecords(bo, { status: "open", from: dayKey(5) })).items.every((i) => i.periodTo > berlinAt(5, 0)), "Filter Zeitraum");
+  ok((await listWorkOrderBillingRecords(bo, woM.id)).length === 2, "Einträge je Auftrag");
+  const detail = await getBillingRecordDetail(A.ctx.admin, rec.id);
+  ok(detail.record.voidReason === "Rechnung an falschen Empfänger" && detail.statement.record.id === rec.id, "Detail mit Aufstellung (Mandantenadmin)");
+  for (const role of ["tech", "lead", "outsider"] as const) {
+    await expectCode(() => listBillingRecords(A.ctx[role]), "forbidden", `billing:read – ${role} → forbidden`);
+  }
+  await expectCode(() => buildBillingStatement(A.ctx.lead, rec.id), "forbidden", "Aufstellung für Teamleiter → forbidden");
+  ok((await countOpenBillingRecords(bo)) === openList.total && (await countOpenBillingRecords(A.ctx.tech)) === 0, "Zähler „Bereit zur Abrechnung“ (0 ohne Recht)");
+  ok((await getDashboardTiles(bo, {})).billingReady === openList.total, "Dashboard-Kachel zählt offene Einträge");
+
+  // ======================================================================
+  section("Mandantentrennung");
+  const woB = await order(B, "released_for_billing");
+  await syncBillingCandidates(B.ctx.backoffice, { workOrderId: woB.id });
+  const listB = await listBillingRecords(B.ctx.backoffice, { status: "open" });
+  ok(listB.items.length === 1 && listB.items[0].workOrder.id === woB.id, "Liste B enthält nur Einträge von B");
+  ok(!(await listBillingRecords(B.ctx.backoffice, { status: "voided" })).items.some((i) => i.id === rec.id), "stornierter Eintrag von A nicht in B");
+  await expectCode(() => getBillingRecordDetail(B.ctx.backoffice, rec.id), "not_found", "Detail A aus B → not_found");
+  await expectCode(() => buildBillingStatement(B.ctx.backoffice, voided.reopened!.id), "not_found", "Aufstellung A aus B → not_found");
+  await expectCode(() => markBilled(B.ctx.backoffice, { recordId: voided.reopened!.id, confirmPendingExcluded: true }, noPdf), "not_found", "abrechnen A aus B → not_found");
+  await expectCode(() => voidBilling(B.ctx.backoffice, { recordId: mRecords[0].id, reason: "x" }), "not_found", "stornieren A aus B → not_found");
+  await expectCode(() => updateInvoiceNumber(B.ctx.backoffice, { recordId: mRecords[0].id, invoiceNumber: "x" }), "not_found", "Rechnungsnummer A aus B → not_found");
+  await expectCode(() => createMilestone(B.ctx.backoffice, { workOrderId: woM.id, title: "x" }), "not_found", "Meilenstein an Auftrag A aus B → not_found");
+  await expectCode(() => markMilestoneReached(B.ctx.admin, { milestoneId: m2.id }), "not_found", "Meilenstein A melden aus B → not_found");
+  await expectCode(() => confirmMilestone(B.ctx.backoffice, m2.id), "not_found", "Meilenstein A bestätigen aus B → not_found");
+  await expectCode(() => generateBillingPdf(B.ctx.backoffice, mRecords[0].id), "not_found", "PDF von A aus B → not_found");
+  ok((await syncBillingCandidates(B.ctx.backoffice, { workOrderId: woDone.id })).created === 0, "Kandidaten-Sync mit Auftrag von A im Kontext B legt nichts an");
+  ok((await prisma.billingRecord.count({ where: { tenantId: B.tenantId, workOrderId: { in: [wo.id, woM.id, woDone.id] } } })) === 0, "keine Einträge mit Aufträgen von A in B");
+  ok((await countOpenBillingRecords(B.ctx.backoffice)) === 1, "Zähler B unabhängig");
+
+  // ======================================================================
+  section("PDF-Abrechnungsblatt (Render-Smoke)");
+  const { pdfRendererAvailable } = await import("../src/server/pdf/render");
+  const avail = await pdfRendererAvailable();
+  if (!avail.ok) {
+    console.log(`↷ übersprungen: kein Chromium verfügbar (${avail.reason.slice(0, 120)})`);
+  } else {
+    const worker: ServiceCtx = { ...bo, permissions: new Set(["billing:read", "work_order:read_all", "document:read_internal", "document:write"]) };
+    const pdf = await generateBillingPdf(worker, mRecords[0].id);
+    const doc = await prisma.document.findUniqueOrThrow({ where: { id: pdf.documentId } });
+    ok(!pdf.skipped && doc.category === "other" && doc.visibility === "backoffice_only" && (doc.title ?? "").startsWith("Abrechnungsblatt") && doc.workOrderId === woM.id, "PDF als Dokument (Kategorie other, backoffice_only, Titel „Abrechnungsblatt …“, am Auftrag)");
+    const stored = await prisma.billingRecord.findUniqueOrThrow({ where: { id: mRecords[0].id } });
+    ok(stored.pdfDocumentId === doc.id && stored.pdfChecksum === doc.checksum, "PDF-Dokument und Prüfsumme am Eintrag");
+    if (process.env.S3_ENDPOINT) {
+      const { readStoredBytes } = await import("../src/server/services/documents/read");
+      const stored = await readStoredBytes(doc.storageKey);
+      const bytes = stored ? Buffer.from(stored) : Buffer.alloc(0);
+      ok(bytes.subarray(0, 4).toString() === "%PDF" && bytes.length > 1000, "PDF-Bytes beginnen mit %PDF");
+    }
+    ok((await generateBillingPdf(worker, mRecords[0].id)).skipped, "zweiter Lauf ersetzt das PDF nicht");
+    await expectCode(() => generateBillingPdf(worker, voided.reopened!.id), "invalid", "offener Eintrag hat kein PDF");
+  }
+  void codeOf;
+});
diff --git a/scripts/test-abrechnung-sync.ts b/scripts/test-abrechnung-sync.ts
new file mode 100644
index 0000000..1e8612b
--- /dev/null
+++ b/scripts/test-abrechnung-sync.ts
@@ -0,0 +1,103 @@
+// Lane L14 „Abrechnungsübersicht" — Offline-/Sync-Tests: Sync-Op `milestone.reach` (Registry, Payload,
+// applied/duplicate, fachlich idempotent, Scope, Mandantentrennung), Event beim Melden, API-Routen in der
+// OpenAPI-Beschreibung und als Route-Handler vorhanden.
+//
+// Lauf: npx tsx scripts/test-abrechnung-sync.ts
+
+import "dotenv/config";
+import { randomUUID } from "node:crypto";
+import { existsSync } from "node:fs";
+import { join } from "node:path";
+import { prisma } from "../src/server/db";
+import type { SyncOperationInput } from "../src/lib/sync/envelope";
+import { SYNC_OP_TYPES } from "../src/lib/sync/envelope";
+import { milestoneReachPayload } from "../src/lib/billing/schemas";
+import { applyOperations } from "../src/server/services/sync/apply";
+import { EXTERNAL_OPS } from "../src/server/services/sync/external-ops";
+import { createMilestone } from "../src/server/services/billing/milestones";
+import { API_OPERATIONS } from "../src/lib/api/openapi";
+import { createTenant, ok, runSuite, section, type TenantFixture } from "./lib/e2e-fixture";
+
+const SLUG_A = "zz-l14-sync-a";
+const SLUG_B = "zz-l14-sync-b";
+const DEVICE = "zz-l14-device";
+
+const op = (payload: Record<string, unknown>, clientOpId = randomUUID()): SyncOperationInput => ({
+  clientOpId,
+  opType: "milestone.reach",
+  entityType: "work_order",
+  entityId: typeof payload.workOrderId === "string" ? payload.workOrderId : undefined,
+  payload,
+  clientCreatedAt: new Date().toISOString(),
+});
+
+async function order(A: TenantFixture, extra: Record<string, unknown> = {}) {
+  return prisma.workOrder.create({
+    data: {
+      tenantId: A.tenantId,
+      number: `S-${randomUUID().slice(0, 8)}`,
+      customerId: A.customerId,
+      siteId: A.siteId,
+      title: "Lüftung",
+      status: "in_progress",
+      assignedTeamId: A.teamId,
+      assignees: { create: [{ tenantId: A.tenantId, userId: A.users.tech.id }] },
+      ...extra,
+    },
+  });
+}
+
+runSuite("L14 Abrechnungsübersicht (Sync/API)", [SLUG_A, SLUG_B], async () => {
+  const A = await createTenant(SLUG_A);
+  const B = await createTenant(SLUG_B);
+
+  section("Registry und Payload");
+  ok(SYNC_OP_TYPES.includes("milestone.reach") && typeof EXTERNAL_OPS["milestone.reach"] === "function", "Op milestone.reach im Envelope und in der Registry registriert");
+  ok(!milestoneReachPayload.safeParse({ workOrderId: "x" }).success && milestoneReachPayload.safeParse({ workOrderId: "x", milestoneId: "y" }).success, "Payload: workOrderId + milestoneId Pflicht, Notiz optional");
+
+  const wo = await order(A);
+  const m = await createMilestone(A.ctx.backoffice, { workOrderId: wo.id, title: "Kanalnetz montiert" });
+  const other = await order(A);
+  const mOther = await createMilestone(A.ctx.backoffice, { workOrderId: other.id, title: "Anderer Auftrag" });
+
+  section("applied / duplicate / fachlich idempotent");
+  const first = op({ workOrderId: wo.id, milestoneId: m.id, note: "offline gemeldet" });
+  const [r1] = (await applyOperations(A.ctx.tech, { deviceId: DEVICE, operations: [first] })).results;
+  const after1 = await prisma.workOrderMilestone.findUniqueOrThrow({ where: { id: m.id } });
+  ok(r1.status === "applied" && after1.status === "reached" && after1.reachedNote === "offline gemeldet" && after1.reachedById === A.users.tech.id, "milestone.reach → applied, Meilenstein erreicht gemeldet");
+  ok((await prisma.notification.count({ where: { userId: A.users.backoffice.id, type: "milestone.reached", entityId: m.id } })) === 1, "Event über Sync → Backoffice benachrichtigt");
+  const [r2] = (await applyOperations(A.ctx.tech, { deviceId: DEVICE, operations: [first] })).results;
+  ok(r2.status === "duplicate", "gleiche clientOpId → duplicate");
+  const [r3] = (await applyOperations(A.ctx.tech, { deviceId: DEVICE, operations: [op({ workOrderId: wo.id, milestoneId: m.id, note: "zweites Gerät" })] })).results;
+  const after3 = await prisma.workOrderMilestone.findUniqueOrThrow({ where: { id: m.id } });
+  ok(r3.status === "applied" && after3.reachedAt?.getTime() === after1.reachedAt?.getTime() && after3.reachedNote === "offline gemeldet", "neue clientOpId für bereits gemeldeten Meilenstein → applied ohne Änderung");
+  ok((await prisma.syncOperation.count({ where: { tenantId: A.tenantId, opType: "milestone.reach" } })) === 2, "zwei gespeicherte Operationen, keine Doppelanlage");
+
+  section("Validierung, Scope, Mandantentrennung");
+  const [bad] = (await applyOperations(A.ctx.tech, { deviceId: DEVICE, operations: [op({ workOrderId: wo.id })] })).results;
+  ok(bad.status === "rejected" && bad.errorCode === "invalid", "ohne milestoneId → rejected invalid");
+  const [mismatch] = (await applyOperations(A.ctx.tech, { deviceId: DEVICE, operations: [op({ workOrderId: wo.id, milestoneId: mOther.id })] })).results;
+  ok(mismatch.status === "rejected" && mismatch.errorCode === "not_found", "Meilenstein gehört nicht zum Auftrag der Op → not_found");
+  const [outsider] = (await applyOperations(A.ctx.outsider, { deviceId: DEVICE, operations: [op({ workOrderId: other.id, milestoneId: mOther.id })] })).results;
+  ok(outsider.status === "rejected" && outsider.errorCode === "not_found", "Monteur ohne Zuweisung → not_found");
+  ok((await prisma.workOrderMilestone.findUniqueOrThrow({ where: { id: mOther.id } })).status === "open", "abgewiesene Op ändert nichts");
+  const [foreign] = (await applyOperations(B.ctx.admin, { deviceId: DEVICE, operations: [op({ workOrderId: other.id, milestoneId: mOther.id })] })).results;
+  ok(foreign.status === "rejected" && foreign.errorCode === "not_found", "Mandant B → not_found");
+  const [lead] = (await applyOperations(A.ctx.lead, { deviceId: DEVICE, operations: [op({ workOrderId: other.id, milestoneId: mOther.id })] })).results;
+  ok(lead.status === "applied" && (await prisma.workOrderMilestone.findUniqueOrThrow({ where: { id: mOther.id } })).status === "reached", "Teamleiter des Auftrags-Teams kann melden");
+
+  section("API-Routen + OpenAPI");
+  const routes: Array<[string, string]> = [
+    ["GET /api/v1/billing", "billing/route.ts"],
+    ["GET /api/v1/billing/{id}", "billing/[id]/route.ts"],
+    ["POST /api/v1/billing/{id}/billed", "billing/[id]/billed/route.ts"],
+    ["POST /api/v1/billing/{id}/void", "billing/[id]/void/route.ts"],
+    ["POST /api/v1/work-orders/{id}/milestones", "work-orders/[id]/milestones/route.ts"],
+    ["POST /api/v1/milestones/{id}/reach", "milestones/[id]/reach/route.ts"],
+    ["POST /api/v1/milestones/{id}/confirm", "milestones/[id]/confirm/route.ts"],
+    ["POST /api/v1/milestones/{id}/reject", "milestones/[id]/reject/route.ts"],
+  ];
+  for (const [operation, file] of routes) {
+    ok(API_OPERATIONS.includes(operation) && existsSync(join(process.cwd(), "src/app/api/v1", file)), `${operation} dokumentiert und vorhanden`);
+  }
+});
diff --git a/scripts/test-e2e-tenant-isolation.ts b/scripts/test-e2e-tenant-isolation.ts
index e1c4472..f201d8f 100644
--- a/scripts/test-e2e-tenant-isolation.ts
+++ b/scripts/test-e2e-tenant-isolation.ts
@@ -133,6 +133,9 @@ async function createModelRows(A: TenantFixture): Promise<Rows> {
   put("Notification", (await prisma.notification.create({ data: { tenantId: t, userId: uid, type: "zz", title: "ZZ", message: "ZZ" } })).id, { title: MARK });
   put("SyncOperation", (await prisma.syncOperation.create({ data: { tenantId: t, userId: uid, clientOpId: randomUUID(), opType: "note.create", payload: {}, status: "conflict", clientCreatedAt: new Date() } })).id, { errorCode: MARK });
   put("AiGeneration", (await prisma.aiGeneration.create({ data: { tenantId: t, kind: "report_draft", provider: "fake", model: "zz" } })).id, { model: MARK });
+  // L14 Abrechnungsübersicht
+  put("WorkOrderMilestone", (await prisma.workOrderMilestone.create({ data: { tenantId: t, workOrderId: wo.id, title: "ZZ" } })).id, { title: MARK });
+  put("BillingRecord", (await prisma.billingRecord.create({ data: { tenantId: t, workOrderId: wo.id, kind: "order_completion", periodFrom: new Date(Date.now() - 3600_000), periodTo: new Date() } })).id, { invoiceNumber: MARK });
   return rows;
 }
 
diff --git a/scripts/test-security-roles.ts b/scripts/test-security-roles.ts
index 1a556d9..6be65ed 100644
--- a/scripts/test-security-roles.ts
+++ b/scripts/test-security-roles.ts
@@ -38,6 +38,8 @@ import { queryAuditLog } from "../src/server/services/audit/viewer";
 import { getAiGenerationContent } from "../src/server/services/lotse/protocol";
 import { checkCompleteness } from "../src/server/services/lotse/completeness";
 import { noteCreatePayload } from "../src/lib/sync/ops";
+import { listBillingRecords } from "../src/server/services/billing/queries";
+import { confirmMilestone } from "../src/server/services/billing/milestones";
 import { codeOf, createTenant, ok, runSuite, section, type Persona, type TenantFixture } from "./lib/e2e-fixture";
 
 const SLUG = "zz-q-sec-roles";
@@ -123,6 +125,16 @@ runSuite("Sicherheit: Rollen-Matrix", [SLUG], async () => {
     { permission: "notification:read", label: "Benachrichtigungen", run: (c) => listNotifications(c, {}) },
     { permission: "settings:templates", label: "Auftragsart anlegen", run: (c) => createOrderType(c, { key: `rolle_${randomUUID().slice(0, 8).replace(/-/g, "")}`, name: "Rollenprüfung" }) },
     { permission: "lotse:use", label: "Lotse-Vollständigkeitsprüfung", run: (c) => checkCompleteness(c, shared.id) },
+    // L14 Abrechnungsübersicht
+    { permission: "billing:read", label: "Abrechnungsübersicht lesen", run: (c) => listBillingRecords(c) },
+    {
+      permission: "billing:write",
+      label: "Meilenstein bestätigen",
+      run: async (c) => {
+        const m = await prisma.workOrderMilestone.create({ data: { tenantId: A.tenantId, workOrderId: shared.id, title: `Rollen ${randomUUID()}`, status: "reached" } });
+        return confirmMilestone(c, m.id);
+      },
+    },
   ];
 
   section("Matrix-Abdeckung");
diff --git a/src/app/(app)/billing/[id]/page.tsx b/src/app/(app)/billing/[id]/page.tsx
new file mode 100644
index 0000000..ec31e60
--- /dev/null
+++ b/src/app/(app)/billing/[id]/page.tsx
@@ -0,0 +1,186 @@
+import Link from "next/link";
+import { notFound } from "next/navigation";
+import { getLocale, getTranslations } from "next-intl/server";
+import { ArrowLeft, CheckCircle2, ClipboardList, FileDown, Images, Printer } from "lucide-react";
+import { Modal } from "@/components/modal";
+import { BillingActionForm } from "@/components/billing/action-form";
+import { SCREEN_THEME, StatementDocument, statementCss, type Translate } from "@/components/billing/statement-document";
+import { KindLabel, RecordStatusBadge } from "@/components/billing/ui";
+import { buttonCls } from "@/components/work-orders/button-cls";
+import { Field, inputCls, Section } from "@/components/work-orders/ui";
+import { formatHm } from "@/lib/billing/statement";
+import { formatDateTime } from "@/lib/work-orders/time";
+import { requirePageContext } from "@/server/api/context";
+import { markBilledAction, requestBillingPdfAction, updateInvoiceNumberAction, voidBillingAction } from "@/server/actions/billing/billing";
+import { ServiceError } from "@/server/services/context";
+import { getBillingRecordDetail } from "@/server/services/billing/queries";
+import { tenantTimezone } from "@/server/services/work-orders/_shared";
+
+type SP = Record<string, string | string[] | undefined>;
+const one = (v: string | string[] | undefined) => (Array.isArray(v) ? v[0] : v);
+
+/** `/billing/[id]` — statement (§3.3) with actions: mark billed, PDF, invoice number, void. */
+export default async function BillingDetailPage({ params, searchParams }: { params: Promise<{ id: string }>; searchParams: Promise<SP> }) {
+  const { id } = await params;
+  const sp = await searchParams;
+  const ctx = await requirePageContext("billing");
+  if (!ctx.permissions.has("billing:read")) notFound();
+  let detail;
+  try {
+    detail = await getBillingRecordDetail(ctx, id);
+  } catch (err) {
+    if (err instanceof ServiceError && err.code === "not_found") notFound();
+    throw err;
+  }
+  const [t, tc, locale, tz] = await Promise.all([getTranslations("billing"), getTranslations("common"), getLocale(), tenantTimezone(ctx)]);
+  const tr: Translate = (key, values) => t(key as never, values as never);
+  const { record, statement: s } = detail;
+  const canWrite = ctx.permissions.has("billing:write");
+  const self = `/billing/${record.id}`;
+  const showBill = canWrite && record.status === "open" && one(sp.bill) === "1";
+  const showInvoice = canWrite && record.status === "billed" && one(sp.invoice) === "1";
+  const showVoid = canWrite && record.status === "billed" && one(sp.void) === "1";
+  const done = one(sp.done);
+
+  return (
+    <main className="flex-1 p-4 md:p-6">
+      <div className="no-print">
+        <Link href="/billing" className="inline-flex min-h-11 items-center gap-1.5 text-[13px] font-semibold text-muted-foreground hover:text-foreground">
+          <ArrowLeft className="size-4" aria-hidden />
+          {t("detail.back")}
+        </Link>
+
+        <header className="shadow-card mt-1 rounded-xl border border-l-4 bg-card p-4 md:p-5" style={{ borderLeftColor: "var(--ui-primary)" }}>
+          <div className="flex flex-wrap items-start justify-between gap-4">
+            <div className="min-w-0">
+              <p className="font-mono text-xs text-muted-foreground">{s.workOrder.number}</p>
+              <h1 className="mt-1 text-[22px] break-words">{t("detail.title", { number: s.workOrder.number })}</h1>
+              <p className="mt-1 text-sm">
+                {s.customer.name}
+                {s.site && <span className="text-muted-foreground"> · {s.site.name}</span>}
+              </p>
+              <div className="mt-2 flex flex-wrap items-center gap-3">
+                <RecordStatusBadge status={record.status} label={t(`status.${record.status}`)} className="text-sm" />
+                <KindLabel kind={record.kind} label={[t(`kind.${record.kind}`), s.record.milestoneTitle].filter(Boolean).join(" · ")} />
+              </div>
+            </div>
+            <div className="flex flex-wrap gap-2 sm:justify-end">
+              {canWrite && record.status === "open" && (
+                <Link href={`${self}?bill=1`} scroll={false} className={buttonCls("primary")}>
+                  <CheckCircle2 className="size-4" aria-hidden />
+                  {t("detail.markBilled")}
+                </Link>
+              )}
+              {record.pdfDocumentId ? (
+                <a href={`/files/${record.pdfDocumentId}`} target="_blank" rel="noopener noreferrer" className={buttonCls("outline")}>
+                  <FileDown className="size-4" aria-hidden />
+                  {t("detail.pdf")}
+                </a>
+              ) : null}
+              <Link href={`/billing/print?ids=${record.id}`} className={buttonCls("outline")}>
+                <Printer className="size-4" aria-hidden />
+                {t("detail.print")}
+              </Link>
+              {canWrite && record.status === "billed" && (
+                <>
+                  <Link href={`${self}?invoice=1`} scroll={false} className={buttonCls("outline")}>
+                    {t("detail.changeInvoice")}
+                  </Link>
+                  <Link href={`${self}?void=1`} scroll={false} className={buttonCls("danger")}>
+                    {t("detail.void")}
+                  </Link>
+                </>
+              )}
+            </div>
+          </div>
+          <div className="mt-4 flex flex-wrap items-center gap-2 border-t pt-3 text-sm">
+            <Link href={`/work-orders/${s.workOrder.id}?tab=billing`} className={buttonCls("ghost")}>
+              <ClipboardList className="size-4" aria-hidden />
+              {t("detail.openOrder")}
+            </Link>
+            <Link href={`/work-orders/${s.workOrder.id}?tab=photos`} className={buttonCls("ghost")}>
+              <Images className="size-4" aria-hidden />
+              {t("detail.photos")}
+            </Link>
+            {s.reports.map((r) => (
+              <Link key={r.id} href={`/reports/${r.id}`} className={buttonCls("ghost")}>
+                {t("detail.report", { number: r.number ?? "—", version: r.version })}
+              </Link>
+            ))}
+          </div>
+        </header>
+
+        {done && (
+          <p role="status" className="mt-4 flex items-center gap-2 rounded-lg border border-[var(--ok)] bg-card px-4 py-3 text-sm text-[var(--ok)]">
+            <CheckCircle2 className="size-4" aria-hidden />
+            {t(`detail.done.${done === "voided" ? "voided" : done === "invoice" ? "invoice" : "billed"}`)}
+          </p>
+        )}
+        {record.status === "billed" && !record.pdfDocumentId && (
+          <Section className="mt-4">
+            <p className="text-sm text-muted-foreground">{t("detail.pdfPending")}</p>
+            {canWrite && <BillingActionForm action={requestBillingPdfAction} submitLabel={t("detail.pdfRequest")} successText={t("detail.pdfRequested")} variant="outline">
+              <input type="hidden" name="recordId" value={record.id} />
+            </BillingActionForm>}
+          </Section>
+        )}
+        {record.status === "voided" && (
+          <Section className="mt-4">
+            <p className="text-sm">
+              <strong>{t("detail.voidedInfo", { at: formatDateTime(record.voidedAt, locale, tz), by: record.voidedByName ?? "—" })}</strong>
+            </p>
+            {record.voidReason && <p className="mt-1 text-sm whitespace-pre-wrap">{record.voidReason}</p>}
+          </Section>
+        )}
+      </div>
+
+      <section className="shadow-card mt-4 rounded-xl border bg-card p-4 md:p-6">
+        <style dangerouslySetInnerHTML={{ __html: statementCss(SCREEN_THEME) }} />
+        <StatementDocument s={s} t={tr} locale={locale} timeZone={tz} />
+      </section>
+
+      {showBill && (
+        <Modal title={t("bill.title")} sub={t("bill.sub")} closeHref={self} closeLabel={tc("close")}>
+          <BillingActionForm action={markBilledAction} submitLabel={t("bill.submit")} pendingLabel={t("bill.pending")} variant="primary" className="grid gap-4 p-5">
+            <input type="hidden" name="recordId" value={record.id} />
+            <Field label={t("bill.invoiceNumber")} htmlFor="bill-invoice" hint={t("bill.invoiceHint")}>
+              <input id="bill-invoice" name="invoiceNumber" maxLength={100} className={inputCls} autoFocus />
+            </Field>
+            {s.time.pendingMinutes > 0 && (
+              <div className="rounded-lg border border-[var(--warn)] px-3 py-2 text-sm">
+                <p className="font-semibold">{t("bill.pendingWarning", { value: formatHm(s.time.pendingMinutes), count: s.time.pendingCount })}</p>
+                <label className="mt-2 flex min-h-11 items-center gap-2.5">
+                  <input type="checkbox" name="confirmPendingExcluded" className="size-5 accent-[var(--ui-primary)]" />
+                  {t("bill.confirmPending")}
+                </label>
+              </div>
+            )}
+            <p className="text-xs text-muted-foreground">{t("bill.freezeHint")}</p>
+          </BillingActionForm>
+        </Modal>
+      )}
+
+      {showInvoice && (
+        <Modal title={t("invoice.title")} closeHref={self} closeLabel={tc("close")}>
+          <BillingActionForm action={updateInvoiceNumberAction} submitLabel={t("invoice.submit")} className="p-5">
+            <input type="hidden" name="recordId" value={record.id} />
+            <Field label={t("bill.invoiceNumber")} htmlFor="inv-number">
+              <input id="inv-number" name="invoiceNumber" maxLength={100} defaultValue={record.invoiceNumber ?? ""} className={inputCls} autoFocus />
+            </Field>
+          </BillingActionForm>
+        </Modal>
+      )}
+
+      {showVoid && (
+        <Modal title={t("void.title")} sub={t("void.sub")} closeHref={self} closeLabel={tc("close")}>
+          <BillingActionForm action={voidBillingAction} submitLabel={t("void.submit")} pendingLabel={t("void.pending")} variant="danger" className="p-5">
+            <input type="hidden" name="recordId" value={record.id} />
+            <Field label={`${t("void.reason")} *`} htmlFor="void-reason">
+              <textarea id="void-reason" name="reason" required rows={4} maxLength={2000} className={`${inputCls} py-2`} autoFocus />
+            </Field>
+          </BillingActionForm>
+        </Modal>
+      )}
+    </main>
+  );
+}
diff --git a/src/app/(app)/billing/layout.tsx b/src/app/(app)/billing/layout.tsx
new file mode 100644
index 0000000..d32cf89
--- /dev/null
+++ b/src/app/(app)/billing/layout.tsx
@@ -0,0 +1,7 @@
+import { requireModule } from "@/server/modules";
+
+/** Modul-Gate „billing" (L14 Abrechnungsübersicht): deckt alle Unterrouten ab (deaktiviert ⇒ Redirect aufs Dashboard). */
+export default async function ModuleLayout({ children }: Readonly<{ children: React.ReactNode }>) {
+  await requireModule("billing");
+  return <>{children}</>;
+}
diff --git a/src/app/(app)/billing/page.tsx b/src/app/(app)/billing/page.tsx
new file mode 100644
index 0000000..acbe651
--- /dev/null
+++ b/src/app/(app)/billing/page.tsx
@@ -0,0 +1,228 @@
+import Link from "next/link";
+import { getLocale, getTranslations } from "next-intl/server";
+import { Printer } from "lucide-react";
+import { PageHead } from "@/components/mockup-ui";
+import { KindLabel, PendingBadge, formatDayKey } from "@/components/billing/ui";
+import { buttonCls } from "@/components/work-orders/button-cls";
+import { Empty, Field, inputCls, LinkTabs } from "@/components/work-orders/ui";
+import { BILLING_KINDS, BILLING_STATUSES, type BillingKind, type BillingStatus } from "@/lib/billing/schemas";
+import { formatHm } from "@/lib/billing/statement";
+import { formatDate } from "@/lib/work-orders/time";
+import { requirePageContext } from "@/server/api/context";
+import { listBillingRecords, type BillingListItem } from "@/server/services/billing/queries";
+import { tenantTimezone } from "@/server/services/work-orders/_shared";
+import { customerDisplayName, customerFilterOptions, teamOptions } from "@/server/services/work-orders/options";
+
+type SP = Record<string, string | string[] | undefined>;
+const one = (v: string | string[] | undefined) => (Array.isArray(v) ? v[0] : v) || undefined;
+
+/**
+ * Backoffice `/billing` (L14): completed orders, confirmed milestones and approved daily reports that
+ * the external accounting can invoice. Tabs Offen · Abgerechnet · Storniert, filters, multi-select →
+ * print view. No prices, no export.
+ */
+export default async function BillingOverviewPage({ searchParams }: { searchParams: Promise<SP> }) {
+  const ctx = await requirePageContext("billing");
+  const t = await getTranslations("billing");
+  if (!ctx.permissions.has("billing:read")) {
+    return (
+      <main className="flex-1 p-4 md:p-6">
+        <PageHead crumb={t("crumb")} title={t("title")} />
+        <Empty>{t("list.noPermission")}</Empty>
+      </main>
+    );
+  }
+  const sp = await searchParams;
+  const statusParam = one(sp.status);
+  const status: BillingStatus = (BILLING_STATUSES as readonly string[]).includes(statusParam ?? "") ? (statusParam as BillingStatus) : "open";
+  const kindParam = one(sp.kind);
+  const kind = (BILLING_KINDS as readonly string[]).includes(kindParam ?? "") ? (kindParam as BillingKind) : undefined;
+  const base = { kind, customerId: one(sp.customerId), teamId: one(sp.teamId), from: one(sp.from), to: one(sp.to), q: one(sp.q) };
+  const page = Math.max(1, Math.floor(Number(one(sp.page)) || 1));
+
+  const [list, totals, customers, teams, tz, locale] = await Promise.all([
+    listBillingRecords(ctx, { ...base, status, page }),
+    Promise.all(BILLING_STATUSES.map((s) => listBillingRecords(ctx, { ...base, status: s, pageSize: 1 }).then((r) => r.total))),
+    customerFilterOptions(ctx),
+    teamOptions(ctx),
+    tenantTimezone(ctx),
+    getLocale(),
+  ]);
+
+  const qs = (extra: Record<string, string | number | undefined>) => {
+    const p = new URLSearchParams();
+    for (const [k, v] of Object.entries({ ...base, status, ...extra })) if (v !== undefined && v !== "") p.set(k, String(v));
+    return `/billing?${p.toString()}`;
+  };
+  const period = (i: BillingListItem) =>
+    i.kind === "daily_report" && i.reportDate ? formatDayKey(i.reportDate, locale) : `${formatDate(i.periodFrom, locale, tz)} – ${formatDate(i.periodTo, locale, tz)}`;
+  const section = (i: BillingListItem) => (i.kind === "milestone" ? i.milestoneTitle : null);
+  const pages = Math.max(1, Math.ceil(list.total / list.pageSize));
+
+  return (
+    <main className="flex-1 p-4 md:p-6">
+      <PageHead crumb={t("crumb")} title={t("title")} sub={t("subtitle")} />
+
+      <LinkTabs
+        label={t("title")}
+        items={BILLING_STATUSES.map((s, i) => ({ href: qs({ status: s, page: undefined }), label: t(`tabs.${s}`), active: s === status, count: totals[i] }))}
+      />
+
+      <details className="shadow-card my-4 rounded-xl border bg-card" open={Object.values(base).some(Boolean)}>
+        <summary className="flex min-h-11 cursor-pointer items-center px-4 font-heading text-sm font-semibold">{t("filter.title")}</summary>
+        <form method="get" action="/billing" className="grid gap-3 border-t p-4 sm:grid-cols-2 lg:grid-cols-3">
+          <input type="hidden" name="status" value={status} />
+          <Field label={t("filter.q")} htmlFor="b-q">
+            <input id="b-q" type="search" name="q" defaultValue={base.q ?? ""} maxLength={100} placeholder={t("filter.qPlaceholder")} className={inputCls} />
+          </Field>
+          <Field label={t("filter.from")} htmlFor="b-from">
+            <input id="b-from" type="date" name="from" defaultValue={base.from ?? ""} className={inputCls} />
+          </Field>
+          <Field label={t("filter.to")} htmlFor="b-to">
+            <input id="b-to" type="date" name="to" defaultValue={base.to ?? ""} className={inputCls} />
+          </Field>
+          <Field label={t("filter.customer")} htmlFor="b-customer">
+            <select id="b-customer" name="customerId" defaultValue={base.customerId ?? ""} className={inputCls}>
+              <option value="">{t("filter.any")}</option>
+              {customers.map((c) => (
+                <option key={c.id} value={c.id}>
+                  {customerDisplayName(c)}
+                </option>
+              ))}
+            </select>
+          </Field>
+          <Field label={t("filter.team")} htmlFor="b-team">
+            <select id="b-team" name="teamId" defaultValue={base.teamId ?? ""} className={inputCls}>
+              <option value="">{t("filter.any")}</option>
+              {teams.map((x) => (
+                <option key={x.id} value={x.id}>
+                  {x.name}
+                </option>
+              ))}
+            </select>
+          </Field>
+          <Field label={t("filter.kind")} htmlFor="b-kind">
+            <select id="b-kind" name="kind" defaultValue={kind ?? ""} className={inputCls}>
+              <option value="">{t("filter.any")}</option>
+              {BILLING_KINDS.map((k) => (
+                <option key={k} value={k}>
+                  {t(`kind.${k}`)}
+                </option>
+              ))}
+            </select>
+          </Field>
+          <div className="flex items-end gap-2">
+            <button type="submit" className={buttonCls("default")}>
+              {t("filter.apply")}
+            </button>
+            <Link href={`/billing?status=${status}`} className={buttonCls("ghost")}>
+              {t("filter.reset")}
+            </Link>
+          </div>
+        </form>
+      </details>
+
+      {list.items.length === 0 ? (
+        <Empty>{t(`list.empty.${status}`)}</Empty>
+      ) : (
+        <form method="get" action="/billing/print" className="shadow-card rounded-xl border bg-card">
+          <div className="flex flex-wrap items-center justify-between gap-2 border-b p-3">
+            <p className="text-sm text-muted-foreground">{t("list.selectHint")}</p>
+            <button type="submit" className={buttonCls("outline")}>
+              <Printer className="size-4" aria-hidden />
+              {t("list.print")}
+            </button>
+          </div>
+          <div className="overflow-x-auto">
+            <table className="w-full min-w-[960px] text-sm">
+              <thead>
+                <tr className="border-b text-left text-xs text-muted-foreground">
+                  <th className="p-3">
+                    <span className="sr-only">{t("list.select")}</span>
+                  </th>
+                  <th className="p-3">{t("list.order")}</th>
+                  <th className="p-3">{t("list.customerSite")}</th>
+                  <th className="p-3">{t("list.section")}</th>
+                  <th className="p-3">{t("list.period")}</th>
+                  <th className="p-3 text-right">{t("list.work")}</th>
+                  <th className="p-3 text-right">{t("list.travel")}</th>
+                  <th className="p-3 text-right">{t("list.trips")}</th>
+                  <th className="p-3 text-right">{t("list.material")}</th>
+                  <th className="p-3">{status === "open" ? t("list.readySince") : status === "billed" ? t("list.billedAt") : t("list.voidedAt")}</th>
+                </tr>
+              </thead>
+              <tbody>
+                {list.items.map((i) => (
+                  <tr key={i.id} className="border-b align-top last:border-0">
+                    <td className="p-3">
+                      <input type="checkbox" name="ids" value={i.id} aria-label={t("list.selectRow", { number: i.workOrder.number })} className="size-5 accent-[var(--ui-primary)]" />
+                    </td>
+                    <td className="p-3">
+                      <Link href={`/billing/${i.id}`} className="font-mono font-semibold text-[var(--primary)] hover:underline">
+                        {i.workOrder.number}
+                      </Link>
+                      <div className="text-xs text-muted-foreground">{i.workOrder.title}</div>
+                    </td>
+                    <td className="p-3">
+                      <div>{i.customer.name}</div>
+                      <div className="text-xs text-muted-foreground">{i.site?.name ?? "—"}</div>
+                    </td>
+                    <td className="p-3">
+                      <KindLabel kind={i.kind} label={t(`kind.${i.kind}`)} />
+                      {section(i) && <div className="text-xs text-muted-foreground">{section(i)}</div>}
+                      {i.summary.pendingMinutes > 0 && (
+                        <div className="mt-1">
+                          <PendingBadge label={t("list.pending", { value: formatHm(i.summary.pendingMinutes) })} />
+                        </div>
+                      )}
+                    </td>
+                    <td className="p-3 whitespace-nowrap">{period(i)}</td>
+                    <td className="p-3 text-right whitespace-nowrap">{t("hm", { value: formatHm(i.summary.workMinutes) })}</td>
+                    <td className="p-3 text-right whitespace-nowrap">{t("hm", { value: formatHm(i.summary.travelMinutes) })}</td>
+                    <td className="p-3 text-right">{i.summary.trips}</td>
+                    <td className="p-3 text-right">{i.summary.materialCount}</td>
+                    <td className="p-3 whitespace-nowrap">
+                      {status === "open" && formatDate(i.readySince, locale, tz)}
+                      {status === "billed" && (
+                        <>
+                          {formatDate(i.billedAt, locale, tz)}
+                          {i.invoiceNumber && <div className="text-xs text-muted-foreground">{t("list.invoice", { number: i.invoiceNumber })}</div>}
+                        </>
+                      )}
+                      {status === "voided" && (
+                        <>
+                          {formatDate(i.voidedAt, locale, tz)}
+                          {i.voidReason && <div className="max-w-56 truncate text-xs text-muted-foreground">{i.voidReason}</div>}
+                        </>
+                      )}
+                    </td>
+                  </tr>
+                ))}
+              </tbody>
+            </table>
+          </div>
+        </form>
+      )}
+
+      {pages > 1 && (
+        <nav aria-label={t("list.pagination")} className="mt-4 flex items-center justify-between gap-2">
+          {page > 1 ? (
+            <Link href={qs({ page: page - 1 })} className={buttonCls("outline")}>
+              {t("list.prev")}
+            </Link>
+          ) : (
+            <span />
+          )}
+          <span className="text-sm text-muted-foreground">{t("list.page", { page, pages })}</span>
+          {page < pages ? (
+            <Link href={qs({ page: page + 1 })} className={buttonCls("outline")}>
+              {t("list.next")}
+            </Link>
+          ) : (
+            <span />
+          )}
+        </nav>
+      )}
+    </main>
+  );
+}
diff --git a/src/app/(app)/billing/print/page.tsx b/src/app/(app)/billing/print/page.tsx
new file mode 100644
index 0000000..648886d
--- /dev/null
+++ b/src/app/(app)/billing/print/page.tsx
@@ -0,0 +1,59 @@
+import Link from "next/link";
+import { notFound } from "next/navigation";
+import { getLocale, getTranslations } from "next-intl/server";
+import { ArrowLeft } from "lucide-react";
+import { PrintButton } from "@/components/billing/print-button";
+import { SCREEN_THEME, StatementDocument, statementCss, type Translate } from "@/components/billing/statement-document";
+import { buttonCls } from "@/components/work-orders/button-cls";
+import { Empty } from "@/components/work-orders/ui";
+import type { BillingStatement } from "@/lib/billing/statement";
+import { requirePageContext } from "@/server/api/context";
+import { ServiceError } from "@/server/services/context";
+import { buildBillingStatement } from "@/server/services/billing/statement";
+import { tenantTimezone } from "@/server/services/work-orders/_shared";
+
+type SP = Record<string, string | string[] | undefined>;
+const MAX_SHEETS = 50;
+
+/** `/billing/print?ids=…` — print view of one or more billing sheets (A4, page break per sheet). No export. */
+export default async function BillingPrintPage({ searchParams }: { searchParams: Promise<SP> }) {
+  const ctx = await requirePageContext("billing");
+  if (!ctx.permissions.has("billing:read")) notFound();
+  const sp = await searchParams;
+  const raw = Array.isArray(sp.ids) ? sp.ids : sp.ids ? [sp.ids] : [];
+  const ids = [...new Set(raw.flatMap((v) => v.split(",")).map((v) => v.trim()).filter(Boolean))].slice(0, MAX_SHEETS);
+  const [t, locale, tz] = await Promise.all([getTranslations("billing"), getLocale(), tenantTimezone(ctx)]);
+  const tr: Translate = (key, values) => t(key as never, values as never);
+
+  const statements: BillingStatement[] = [];
+  for (const id of ids) {
+    try {
+      statements.push(await buildBillingStatement(ctx, id));
+    } catch (err) {
+      if (!(err instanceof ServiceError && err.code === "not_found")) throw err;
+    }
+  }
+
+  return (
+    <main className="flex-1 p-4 md:p-6 print:p-0">
+      <div className="no-print mb-4 flex flex-wrap items-center justify-between gap-2">
+        <Link href="/billing" className={buttonCls("ghost")}>
+          <ArrowLeft className="size-4" aria-hidden />
+          {t("print.back")}
+        </Link>
+        <p className="text-sm text-muted-foreground">{t("print.count", { count: statements.length })}</p>
+        {statements.length > 0 && <PrintButton label={t("print.print")} />}
+      </div>
+      {statements.length === 0 ? (
+        <Empty>{t("print.empty")}</Empty>
+      ) : (
+        <div className="rounded-xl border bg-card p-4 md:p-6 print:border-0 print:p-0">
+          <style dangerouslySetInnerHTML={{ __html: statementCss(SCREEN_THEME) }} />
+          {statements.map((s, i) => (
+            <StatementDocument key={s.record.id} s={s} t={tr} locale={locale} timeZone={tz} pageBreak={i > 0} />
+          ))}
+        </div>
+      )}
+    </main>
+  );
+}
diff --git a/src/app/(app)/dashboard/page.tsx b/src/app/(app)/dashboard/page.tsx
index 5bc084c..1918df8 100644
--- a/src/app/(app)/dashboard/page.tsx
+++ b/src/app/(app)/dashboard/page.tsx
@@ -29,7 +29,8 @@ import { listOrderTypes } from "@/server/services/work-orders/settings";
 
 type SP = Record<string, string | string[] | undefined>;
 
-const TILES: { key: Preset | "sync_conflicts" | "time_approvals"; icon: LucideIcon; tone: string }[] = [
+const TILES: { key: Preset | "sync_conflicts" | "time_approvals" | "billing_ready"; icon: LucideIcon; tone: string }[] = [
+  { key: "billing_ready", icon: Receipt, tone: "var(--ok)" }, // L14 Abrechnungsübersicht
   { key: "open", icon: ClipboardList, tone: "var(--ui-primary)" },
   { key: "today", icon: CalendarDays, tone: "var(--info)" },
   { key: "running", icon: Wrench, tone: "var(--ui-accent)" },
@@ -145,9 +146,9 @@ export default async function DashboardPage({ searchParams }: { searchParams: Pr
           </details>
 
           <ul className="grid gap-3 sm:grid-cols-2 lg:grid-cols-3 xl:grid-cols-4">
-            {TILES.filter((tile) => (tile.key !== "sync_conflicts" || can("work_order:write")) && (tile.key !== "time_approvals" || can("time:approve"))).map(({ key, icon: Icon, tone }) => {
-              const count = key === "sync_conflicts" ? tiles.syncConflicts : key === "time_approvals" ? tiles.timeApprovals : key === "reports_in_review" ? tiles.reportsToReview : tiles[key];
-              const href = key === "sync_conflicts" ? "/work-orders/conflicts" : key === "time_approvals" ? "/work-orders/time-approvals" : key === "emergency_new" && can("emergency:review") ? "/work-orders/emergency-review" : `/work-orders${toQuery({ ...filter, preset: key })}`;
+            {TILES.filter((tile) => (tile.key !== "sync_conflicts" || can("work_order:write")) && (tile.key !== "time_approvals" || can("time:approve")) && (tile.key !== "billing_ready" || can("billing:read"))).map(({ key, icon: Icon, tone }) => {
+              const count = key === "billing_ready" ? tiles.billingReady : key === "sync_conflicts" ? tiles.syncConflicts : key === "time_approvals" ? tiles.timeApprovals : key === "reports_in_review" ? tiles.reportsToReview : tiles[key];
+              const href = key === "billing_ready" ? "/billing" : key === "sync_conflicts" ? "/work-orders/conflicts" : key === "time_approvals" ? "/work-orders/time-approvals" : key === "emergency_new" && can("emergency:review") ? "/work-orders/emergency-review" : `/work-orders${toQuery({ ...filter, preset: key })}`;
               return (
                 <li key={key}>
                   <Link
diff --git a/src/app/(app)/work-orders/[id]/page.tsx b/src/app/(app)/work-orders/[id]/page.tsx
index 2099ded..1d47d08 100644
--- a/src/app/(app)/work-orders/[id]/page.tsx
+++ b/src/app/(app)/work-orders/[id]/page.tsx
@@ -18,6 +18,7 @@ import {
   ReportsTab,
   TimesTab,
 } from "@/components/work-orders/detail-tabs";
+import { WorkOrderBillingTab } from "@/components/billing/work-order-billing-tab";
 import { pageContext } from "@/components/work-orders/page-context";
 import { Field, inputCls, LinkTabs, StatusBadge } from "@/components/work-orders/ui";
 import { WorkOrderFields } from "@/components/work-orders/work-order-fields";
@@ -30,7 +31,7 @@ import { customerDisplayName, customerOption, teamOptions, userOptions } from "@
 import { listOrderTypes } from "@/server/services/work-orders/settings";
 import { reasonRequired } from "@/server/services/work-orders/transition";
 
-const TABS = ["overview", "checklist", "material", "times", "photos", "notes", "reports", "documents", "history"] as const;
+const TABS = ["overview", "checklist", "material", "times", "photos", "notes", "reports", "billing", "documents", "history"] as const; // L14: billing
 type Tab = (typeof TABS)[number];
 type SP = Record<string, string | string[] | undefined>;
 const one = (v: string | string[] | undefined) => (Array.isArray(v) ? v[0] : v);
@@ -202,6 +203,7 @@ export default async function WorkOrderDetailPage({ params, searchParams }: { pa
             }
           />
         )}
+        {tab === "billing" && <WorkOrderBillingTab ctx={ctx} wo={wo} locale={locale} tz={tz} />}
         {tab === "documents" && <DocumentsTab {...tabProps} uploadError={one(sp.uploadError)} uploaded={one(sp.uploaded) === "1"} />}
         {tab === "history" && <HistoryTab {...tabProps} />}
       </div>
diff --git a/src/app/(field)/m/(core)/orders/[id]/page.tsx b/src/app/(field)/m/(core)/orders/[id]/page.tsx
index 988534f..de41be1 100644
--- a/src/app/(field)/m/(core)/orders/[id]/page.tsx
+++ b/src/app/(field)/m/(core)/orders/[id]/page.tsx
@@ -32,6 +32,7 @@ import { StatusBadge } from "@/components/field/status-badge";
 import { card, toneClasses } from "@/components/field/ui";
 import { loadOrder } from "./load";
 import { LotseCompletenessCard } from "@/components/lotse/completeness-card";
+import { MilestonesSection } from "@/components/field/milestones";
 
 function Section({ title, icon: Icon, children, href, summary }: { title: string; icon: LucideIcon; children?: React.ReactNode; href?: string; summary?: string }) {
   const head = (
@@ -168,6 +169,8 @@ export default async function OrderDetailPage({ params }: { params: Promise<{ id
 
       {editable && <LotseCompletenessCard workOrderId={order.id} />}
 
+      <MilestonesSection ctx={ctx} workOrderId={order.id} editable={editable} />{/* L14 Abrechnungsübersicht */}
+
       {order.technicianNotes && <Notice icon={Info} label={t("detail.hints")} text={order.technicianNotes} tone="info" />}
 
       {order.site && (
diff --git a/src/app/api/v1/billing/[id]/billed/route.ts b/src/app/api/v1/billing/[id]/billed/route.ts
new file mode 100644
index 0000000..cd68c8d
--- /dev/null
+++ b/src/app/api/v1/billing/[id]/billed/route.ts
@@ -0,0 +1,19 @@
+import { requireApiContext } from "@/server/api/context";
+import { json, readJsonObject, withApi } from "@/server/api/respond";
+import { markBilled } from "@/server/services/billing/records";
+
+/**
+ * POST /api/v1/billing/:id/billed — mark as billed (freeze statement, assign positions, PDF job).
+ * Body (optional): { invoiceNumber?: string, confirmPendingExcluded?: boolean }.
+ */
+export const POST = withApi(async (req: Request, { params }: { params: Promise<{ id: string }> }) => {
+  const ctx = await requireApiContext("billing", "billing:write");
+  const { id } = await params;
+  const body = await readJsonObject(req, { allowEmpty: true });
+  const record = await markBilled(ctx, {
+    recordId: id,
+    invoiceNumber: typeof body.invoiceNumber === "string" ? body.invoiceNumber : null,
+    confirmPendingExcluded: body.confirmPendingExcluded === true,
+  });
+  return json({ id: record.id, status: record.status, invoiceNumber: record.invoiceNumber, billedAt: record.billedAt });
+});
diff --git a/src/app/api/v1/billing/[id]/route.ts b/src/app/api/v1/billing/[id]/route.ts
new file mode 100644
index 0000000..385cd76
--- /dev/null
+++ b/src/app/api/v1/billing/[id]/route.ts
@@ -0,0 +1,10 @@
+import { requireApiContext } from "@/server/api/context";
+import { json, withApi } from "@/server/api/respond";
+import { getBillingRecordDetail } from "@/server/services/billing/queries";
+
+/** GET /api/v1/billing/:id — billing record with its statement (frozen snapshot once billed). */
+export const GET = withApi(async (_req: Request, { params }: { params: Promise<{ id: string }> }) => {
+  const ctx = await requireApiContext("billing", "billing:read");
+  const { id } = await params;
+  return json(await getBillingRecordDetail(ctx, id));
+});
diff --git a/src/app/api/v1/billing/[id]/void/route.ts b/src/app/api/v1/billing/[id]/void/route.ts
new file mode 100644
index 0000000..3da36ae
--- /dev/null
+++ b/src/app/api/v1/billing/[id]/void/route.ts
@@ -0,0 +1,12 @@
+import { requireApiContext } from "@/server/api/context";
+import { json, readJsonObject, withApi } from "@/server/api/respond";
+import { voidBilling } from "@/server/services/billing/records";
+
+/** POST /api/v1/billing/:id/void — void a billed record. Body: { reason: string } (required). */
+export const POST = withApi(async (req: Request, { params }: { params: Promise<{ id: string }> }) => {
+  const ctx = await requireApiContext("billing", "billing:write");
+  const { id } = await params;
+  const body = await readJsonObject(req);
+  const res = await voidBilling(ctx, { recordId: id, reason: typeof body.reason === "string" ? body.reason : "" });
+  return json({ id: res.voided.id, status: res.voided.status, reopenedId: res.reopened?.id ?? null });
+});
diff --git a/src/app/api/v1/billing/route.ts b/src/app/api/v1/billing/route.ts
new file mode 100644
index 0000000..68a8eb2
--- /dev/null
+++ b/src/app/api/v1/billing/route.ts
@@ -0,0 +1,26 @@
+import { requireApiContext } from "@/server/api/context";
+import { paginated, parsePagination, withApi } from "@/server/api/respond";
+import { listBillingRecords } from "@/server/services/billing/queries";
+
+/**
+ * GET /api/v1/billing — billing overview (L14). Query: status (open|billed|voided, default open), kind,
+ * customerId, teamId, from/to (YYYY-MM-DD), q, page, pageSize. No prices or amounts.
+ */
+export const GET = withApi(async (req: Request) => {
+  const ctx = await requireApiContext("billing", "billing:read");
+  const url = new URL(req.url);
+  const { page, pageSize } = parsePagination(url);
+  const sp = url.searchParams;
+  const res = await listBillingRecords(ctx, {
+    status: (sp.get("status") ?? undefined) as never,
+    kind: (sp.get("kind") ?? undefined) as never,
+    customerId: sp.get("customerId") ?? undefined,
+    teamId: sp.get("teamId") ?? undefined,
+    from: sp.get("from") ?? undefined,
+    to: sp.get("to") ?? undefined,
+    q: sp.get("q") ?? undefined,
+    page,
+    pageSize,
+  });
+  return paginated(res.items, res.total, res.page, res.pageSize);
+});
diff --git a/src/app/api/v1/milestones/[id]/confirm/route.ts b/src/app/api/v1/milestones/[id]/confirm/route.ts
new file mode 100644
index 0000000..311ccba
--- /dev/null
+++ b/src/app/api/v1/milestones/[id]/confirm/route.ts
@@ -0,0 +1,10 @@
+import { requireApiContext } from "@/server/api/context";
+import { json, withApi } from "@/server/api/respond";
+import { confirmMilestone } from "@/server/services/billing/milestones";
+
+/** POST /api/v1/milestones/:id/confirm — confirm a reported milestone → open billing record. */
+export const POST = withApi(async (_req: Request, { params }: { params: Promise<{ id: string }> }) => {
+  const ctx = await requireApiContext("billing", "billing:write");
+  const { id } = await params;
+  return json(await confirmMilestone(ctx, id));
+});
diff --git a/src/app/api/v1/milestones/[id]/reach/route.ts b/src/app/api/v1/milestones/[id]/reach/route.ts
new file mode 100644
index 0000000..e4048ae
--- /dev/null
+++ b/src/app/api/v1/milestones/[id]/reach/route.ts
@@ -0,0 +1,15 @@
+import { requireApiContext } from "@/server/api/context";
+import { json, readJsonObject, withApi } from "@/server/api/respond";
+import { markMilestoneReached } from "@/server/services/billing/milestones";
+
+/**
+ * POST /api/v1/milestones/:id/reach — report a milestone as reached (field:execute + order in scope,
+ * or work_order:write). Idempotent. Body (optional): { note?: string }. Offline: sync op `milestone.reach`.
+ */
+export const POST = withApi(async (req: Request, { params }: { params: Promise<{ id: string }> }) => {
+  const ctx = await requireApiContext("billing");
+  const { id } = await params;
+  const body = await readJsonObject(req, { allowEmpty: true });
+  const res = await markMilestoneReached(ctx, { milestoneId: id, note: typeof body.note === "string" ? body.note : null });
+  return json({ milestone: res.milestone, changed: res.changed });
+});
diff --git a/src/app/api/v1/milestones/[id]/reject/route.ts b/src/app/api/v1/milestones/[id]/reject/route.ts
new file mode 100644
index 0000000..e55c9fc
--- /dev/null
+++ b/src/app/api/v1/milestones/[id]/reject/route.ts
@@ -0,0 +1,11 @@
+import { requireApiContext } from "@/server/api/context";
+import { json, readJsonObject, withApi } from "@/server/api/respond";
+import { rejectMilestone } from "@/server/services/billing/milestones";
+
+/** POST /api/v1/milestones/:id/reject — reject a reported milestone. Body: { reason: string } (required). */
+export const POST = withApi(async (req: Request, { params }: { params: Promise<{ id: string }> }) => {
+  const ctx = await requireApiContext("billing", "billing:write");
+  const { id } = await params;
+  const body = await readJsonObject(req);
+  return json(await rejectMilestone(ctx, { milestoneId: id, reason: typeof body.reason === "string" ? body.reason : "" }));
+});
diff --git a/src/app/api/v1/work-orders/[id]/milestones/route.ts b/src/app/api/v1/work-orders/[id]/milestones/route.ts
new file mode 100644
index 0000000..b88ee8f
--- /dev/null
+++ b/src/app/api/v1/work-orders/[id]/milestones/route.ts
@@ -0,0 +1,19 @@
+import { requireApiContext } from "@/server/api/context";
+import { json, readJsonObject, withApi } from "@/server/api/respond";
+import { createMilestone, listMilestones } from "@/server/services/billing/milestones";
+
+/** GET /api/v1/work-orders/:id/milestones — milestones of a visible order (field roles: scope). */
+export const GET = withApi(async (_req: Request, { params }: { params: Promise<{ id: string }> }) => {
+  const ctx = await requireApiContext("billing");
+  const { id } = await params;
+  return json({ data: await listMilestones(ctx, id) });
+});
+
+/** POST /api/v1/work-orders/:id/milestones — define a milestone. Body: { title, description? }. */
+export const POST = withApi(async (req: Request, { params }: { params: Promise<{ id: string }> }) => {
+  const ctx = await requireApiContext("billing", "work_order:write");
+  const { id } = await params;
+  const body = await readJsonObject(req);
+  const m = await createMilestone(ctx, { workOrderId: id, title: typeof body.title === "string" ? body.title : "", description: typeof body.description === "string" ? body.description : null });
+  return json(m, { status: 201 });
+});
diff --git a/src/components/audit-trail.tsx b/src/components/audit-trail.tsx
index 81844ce..c1c0623 100644
--- a/src/components/audit-trail.tsx
+++ b/src/components/audit-trail.tsx
@@ -71,6 +71,8 @@ const ENTITY_LABEL: Record<string, string> = {
   import_job: "Auftragsimport",
   material_usage: "Material",
   time_entry: "Arbeitszeit",
+  billing_record: "Abrechnungseintrag",
+  work_order_milestone: "Meilenstein",
   work_session: "Einsatzzeit",
   photo: "Foto",
   voice_note: "Sprachnotiz",
diff --git a/src/components/billing/action-form.tsx b/src/components/billing/action-form.tsx
new file mode 100644
index 0000000..1f2075a
--- /dev/null
+++ b/src/components/billing/action-form.tsx
@@ -0,0 +1,63 @@
+"use client";
+
+import { useActionState } from "react";
+import { useTranslations } from "next-intl";
+import { AlertCircle, CheckCircle2 } from "lucide-react";
+import { IDLE_STATE, type ActionState } from "@/lib/work-orders/action-state";
+import { cn } from "@/lib/utils";
+import { buttonCls, type ButtonVariant } from "@/components/work-orders/button-cls";
+
+type Action = (prev: ActionState, fd: FormData) => Promise<ActionState>;
+
+/** Form bound to a billing server action; errors come from messages billing.errors.* (text + icon). */
+export function BillingActionForm({
+  action,
+  children,
+  submitLabel,
+  pendingLabel,
+  successText,
+  variant = "default",
+  className,
+  footerClassName,
+}: {
+  action: Action;
+  children?: React.ReactNode;
+  submitLabel: string;
+  pendingLabel?: string;
+  successText?: string;
+  variant?: ButtonVariant;
+  className?: string;
+  footerClassName?: string;
+}) {
+  const [state, formAction, pending] = useActionState(action, IDLE_STATE);
+  const t = useTranslations("billing");
+
+  let errorText = "";
+  if (state.status === "error") {
+    const key = `errors.${state.message}`;
+    errorText = t.has(key) ? t(key) : t.has(`errors.${state.code}`) ? t(`errors.${state.code}`) : t("errors.internal");
+  }
+
+  return (
+    <form action={formAction} className={className}>
+      {children}
+      {state.status === "error" && (
+        <p role="alert" className="mt-3 flex items-center gap-2 rounded-lg border border-[var(--risk)] bg-card px-3 py-2 text-sm font-semibold text-[var(--risk)]">
+          <AlertCircle className="size-4 shrink-0" aria-hidden />
+          {errorText}
+        </p>
+      )}
+      {state.status === "ok" && successText && (
+        <p role="status" className="mt-3 flex items-center gap-2 text-sm text-[var(--ok)]">
+          <CheckCircle2 className="size-4" aria-hidden />
+          {successText}
+        </p>
+      )}
+      <div className={cn("mt-3 flex flex-wrap gap-2", footerClassName)}>
+        <button type="submit" disabled={pending} className={buttonCls(variant)}>
+          {pending ? (pendingLabel ?? submitLabel) : submitLabel}
+        </button>
+      </div>
+    </form>
+  );
+}
diff --git a/src/components/billing/print-button.tsx b/src/components/billing/print-button.tsx
new file mode 100644
index 0000000..6784723
--- /dev/null
+++ b/src/components/billing/print-button.tsx
@@ -0,0 +1,14 @@
+"use client";
+
+import { Printer } from "lucide-react";
+import { buttonCls } from "@/components/work-orders/button-cls";
+
+/** Opens the browser print dialog (buttons are hidden in print by globals.css). */
+export function PrintButton({ label }: { label: string }) {
+  return (
+    <button type="button" onClick={() => window.print()} className={buttonCls("primary")}>
+      <Printer className="size-4" aria-hidden />
+      {label}
+    </button>
+  );
+}
diff --git a/src/components/billing/statement-document.tsx b/src/components/billing/statement-document.tsx
new file mode 100644
index 0000000..3a03d86
--- /dev/null
+++ b/src/components/billing/statement-document.tsx
@@ -0,0 +1,307 @@
+import type { Address, BillingStatement, StatementMaterialLine, StatementTextBlock } from "@/lib/billing/statement";
+import { formatHm } from "@/lib/billing/statement";
+
+/**
+ * Billing statement document (L14 §3.3) — pure markup without hooks, shared by the detail page,
+ * the print view (`/billing/print`) and the PDF template (react-dom/server). Styling lives in
+ * `statementCss` (scoped `.bs-*` classes), so screen, print and PDF show the same layout.
+ * No prices, amounts or taxes.
+ */
+
+export type Translate = (key: string, values?: Record<string, string | number>) => string;
+
+export type StatementTheme = {
+  text: string;
+  muted: string;
+  accent: string;
+  rule: string;
+  headBg: string;
+  warn: string;
+  font?: string;
+};
+
+/** Token theme for screen/print pages (CSS variables, no hex values). */
+export const SCREEN_THEME: StatementTheme = {
+  text: "var(--foreground)",
+  muted: "var(--txt-muted)",
+  accent: "var(--ui-primary)",
+  rule: "var(--line)",
+  headBg: "var(--muted)",
+  warn: "var(--warn)",
+};
+
+export function statementCss(th: StatementTheme): string {
+  return `
+.bs{color:${th.text};${th.font ? `font-family:${th.font};` : ""}font-size:13px;line-height:1.45;}
+.bs+.bs{margin-top:32px;}
+.bs h1{font-size:20px;margin:0 0 4px;color:${th.accent};}
+.bs h2{font-size:14px;margin:18px 0 6px;padding-bottom:3px;border-bottom:1px solid ${th.rule};color:${th.accent};break-after:avoid;}
+.bs h3{font-size:13px;margin:10px 0 4px;break-after:avoid;}
+.bs-muted{color:${th.muted};}
+.bs-head{display:flex;flex-wrap:wrap;justify-content:space-between;gap:12px;border-bottom:2px solid ${th.accent};padding-bottom:8px;}
+.bs-org{font-weight:700;font-size:15px;color:${th.accent};}
+.bs-meta{text-align:right;}
+.bs-note{margin:8px 0 0;font-size:12px;color:${th.muted};}
+.bs-kv{display:grid;grid-template-columns:repeat(auto-fit,minmax(220px,1fr));gap:4px 20px;margin:0;}
+.bs-kv dt{font-size:11px;text-transform:uppercase;letter-spacing:.03em;color:${th.muted};margin:0;}
+.bs-kv dd{margin:0 0 6px;overflow-wrap:anywhere;}
+.bs-callout{border:1px solid ${th.warn};border-left-width:4px;padding:8px 10px;margin:10px 0;border-radius:6px;break-inside:avoid;}
+.bs-scroll{overflow-x:auto;}
+.bs table{width:100%;border-collapse:collapse;margin:4px 0 8px;}
+.bs th{background:${th.headBg};text-align:left;font-size:12px;padding:5px 6px;border-bottom:1px solid ${th.rule};}
+.bs td{padding:5px 6px;border-bottom:1px solid ${th.rule};vertical-align:top;}
+.bs tr{break-inside:avoid;}
+.bs .num{text-align:right;white-space:nowrap;}
+.bs .bs-sum td{font-weight:700;}
+.bs-badge{display:inline-block;border:1px solid ${th.accent};color:${th.accent};border-radius:999px;padding:0 8px;font-size:12px;font-weight:600;}
+.bs-flag{font-weight:700;color:${th.warn};}
+.bs-hint{border-left:4px solid ${th.warn};padding:4px 8px;margin:6px 0;}
+.bs-text{white-space:pre-wrap;}
+.bs-add td{font-weight:600;}
+@media print{.bs-break{break-before:page;}.bs+.bs{margin-top:0;}}
+`;
+}
+
+const addr = (a: Address) => [a.line1, a.line2].filter(Boolean).join(", ");
+
+function Kv({ label, value }: { label: string; value?: string | null }) {
+  if (!value) return null;
+  return (
+    <div>
+      <dt>{label}</dt>
+      <dd>{value}</dd>
+    </div>
+  );
+}
+
+function MaterialTable({ t, lines, highlight }: { t: Translate; lines: StatementMaterialLine[]; highlight?: boolean }) {
+  return (
+    <div className="bs-scroll">
+      <table>
+        <thead>
+          <tr>
+            <th>{t("material.name")}</th>
+            <th>{t("material.articleNumber")}</th>
+            <th className="num">{t("material.quantity")}</th>
+            <th className="num">{t("material.planned")}</th>
+            <th>{t("material.status")}</th>
+            <th>{t("material.reason")}</th>
+          </tr>
+        </thead>
+        <tbody>
+          {lines.map((m, i) => (
+            <tr key={m.usageId ?? m.planId ?? i} className={highlight ? "bs-add" : undefined}>
+              <td>{m.name}</td>
+              <td>{m.articleNumber ?? "—"}</td>
+              <td className="num">{m.quantity ? `${m.quantity} ${m.unit}` : "—"}</td>
+              <td className="num">{m.plannedQuantity ? `${m.plannedQuantity} ${m.unit}` : "—"}</td>
+              <td>{m.status ? t(`materialStatus.${m.status}`) : t("material.undocumented")}</td>
+              <td>{m.deviationReason ?? ""}</td>
+            </tr>
+          ))}
+        </tbody>
+      </table>
+    </div>
+  );
+}
+
+function TextBlocks({ t, title, blocks }: { t: Translate; title: string; blocks: StatementTextBlock[] }) {
+  if (!blocks.length) return null;
+  return (
+    <>
+      <h3>{title}</h3>
+      {blocks.map((b, i) => (
+        <div key={i} className="bs-text">
+          {b.reportNumber ? <span className="bs-muted">{t("texts.fromReport", { number: b.reportNumber })} </span> : null}
+          {b.text}
+        </div>
+      ))}
+    </>
+  );
+}
+
+export function StatementDocument({ s, t, locale, timeZone, pageBreak }: { s: BillingStatement; t: Translate; locale: string; timeZone: string; pageBreak?: boolean }) {
+  const date = (iso: string) => new Intl.DateTimeFormat(locale, { timeZone, dateStyle: "medium" }).format(new Date(iso));
+  const dateTime = (iso: string) => new Intl.DateTimeFormat(locale, { timeZone, dateStyle: "medium", timeStyle: "short" }).format(new Date(iso));
+  const day = (key: string) => new Intl.DateTimeFormat(locale, { timeZone: "UTC", dateStyle: "medium" }).format(new Date(`${key}T00:00:00Z`));
+  const hm = (m: number) => t("time.hm", { value: formatHm(m) });
+  const r = s.record;
+  // the period end of a daily report is the start of the next day → show the report day
+  const period = r.kind === "daily_report" && r.reportDate ? day(r.reportDate) : `${date(r.periodFrom)} – ${date(r.periodTo)}`;
+  const section = r.kind === "milestone" ? r.milestoneTitle : r.kind === "daily_report" && r.reportDate ? t("sheet.dailyReportOf", { date: day(r.reportDate) }) : null;
+  const tt = s.time.totals;
+  const hasMaterial = s.materials.used.length + s.materials.additional.length + s.materials.notUsed.length > 0;
+  const hasTexts = s.texts.additionalWork.length + s.texts.deviations.length + s.texts.openItems.length > 0;
+
+  return (
+    <article className={`bs${pageBreak ? " bs-break" : ""}`} aria-label={t("sheet.title")}>
+      <header className="bs-head">
+        <div>
+          <div className="bs-org">{s.tenant.name}</div>
+          <div className="bs-muted">{[s.tenant.address, s.tenant.phone, s.tenant.email].filter(Boolean).join(" · ")}</div>
+        </div>
+        <div className="bs-meta">
+          <h1>{t("sheet.title")}</h1>
+          <div>
+            {t(`kind.${r.kind}`)}
+            {section ? ` · ${section}` : ""}
+          </div>
+          <div>
+            {t("sheet.period")}: {period}
+          </div>
+          <div>
+            {t("sheet.status")}: <span className="bs-badge">{t(`status.${r.status}`)}</span>
+          </div>
+          {r.invoiceNumber ? (
+            <div>
+              {t("sheet.invoiceNumber")}: <strong>{r.invoiceNumber}</strong>
+            </div>
+          ) : null}
+        </div>
+      </header>
+      <p className="bs-note">{t("sheet.noAccounting")}</p>
+
+      <h2>{t("section.order")}</h2>
+      <dl className="bs-kv">
+        <Kv label={t("field.customer")} value={s.customer.name} />
+        <Kv label={t("field.customerNumber")} value={s.customer.number} />
+        <Kv label={t("field.billingAddress")} value={addr(s.customer.billingAddress)} />
+        <Kv label={t("field.site")} value={s.site ? [s.site.name, addr(s.site.address)].filter(Boolean).join(", ") : null} />
+        <Kv label={t("field.orderNumber")} value={s.workOrder.number} />
+        <Kv label={t("field.externalOrderNumber")} value={s.workOrder.externalOrderNumber} />
+        <Kv label={t("field.offerNumber")} value={s.workOrder.offerNumber} />
+        <Kv label={t("field.title")} value={s.workOrder.title} />
+        <Kv label={t("field.orderType")} value={s.workOrder.orderType} />
+        <Kv label={t("field.billingType")} value={s.workOrder.billingType ? t(`billingType.${s.workOrder.billingType}`) : null} />
+        <Kv label={t("field.team")} value={s.workOrder.team} />
+        <Kv label={t("field.section")} value={[t(`kind.${r.kind}`), section].filter(Boolean).join(" · ")} />
+        <Kv label={t("field.workDates")} value={s.workDates.map(day).join(", ")} />
+        <Kv label={t("field.billedAt")} value={r.billedAt ? `${dateTime(r.billedAt)}${r.billedByName ? ` · ${r.billedByName}` : ""}` : null} />
+      </dl>
+      {r.milestoneDescription ? <p className="bs-text">{r.milestoneDescription}</p> : null}
+      {s.customer.billingNotes ? (
+        <div className="bs-callout">
+          <strong>{t("field.billingNotes")}</strong>
+          <div className="bs-text">{s.customer.billingNotes}</div>
+        </div>
+      ) : null}
+
+      <h2>{t("section.time")}</h2>
+      {s.time.persons.length === 0 ? (
+        <p className="bs-muted">{t("time.empty")}</p>
+      ) : (
+        <div className="bs-scroll">
+          <table>
+            <thead>
+              <tr>
+                <th>{t("time.person")}</th>
+                <th className="num">{t("time.work")}</th>
+                <th className="num">{t("time.travel")}</th>
+                <th className="num">{t("time.materialProcurement")}</th>
+                <th className="num">{t("time.total")}</th>
+                <th className="num">{t("time.breaks")}</th>
+              </tr>
+            </thead>
+            <tbody>
+              {s.time.persons.map((p) => (
+                <tr key={p.userId}>
+                  <td>
+                    {p.name}
+                    {p.manualMinutes > 0 ? <div className="bs-flag">{t("time.manual", { value: formatHm(p.manualMinutes) })}</div> : null}
+                  </td>
+                  <td className="num">{hm(p.work)}</td>
+                  <td className="num">{hm(p.travel)}</td>
+                  <td className="num">{hm(p.materialProcurement)}</td>
+                  <td className="num">{hm(p.total)}</td>
+                  <td className="num bs-muted">{hm(p.breaks)}</td>
+                </tr>
+              ))}
+              <tr className="bs-sum">
+                <td>{t("time.sum")}</td>
+                <td className="num">{hm(tt.work)}</td>
+                <td className="num">{hm(tt.travel)}</td>
+                <td className="num">{hm(tt.materialProcurement)}</td>
+                <td className="num">{hm(tt.total)}</td>
+                <td className="num bs-muted">{hm(tt.breaks)}</td>
+              </tr>
+            </tbody>
+          </table>
+        </div>
+      )}
+      <p className="bs-muted">{t("time.breaksInfo")}</p>
+      {s.time.pendingMinutes > 0 ? <p className="bs-hint">{t("time.pendingHint", { value: formatHm(s.time.pendingMinutes), count: s.time.pendingCount })}</p> : null}
+      {s.time.hasRunningEntries ? <p className="bs-hint">{t("time.runningHint")}</p> : null}
+
+      <h2>{t("section.trips")}</h2>
+      <p>
+        <strong>{t("trips.count", { count: s.trips.count })}</strong>
+        {s.trips.dates.length ? <span className="bs-muted"> · {s.trips.dates.map(day).join(", ")}</span> : null}
+      </p>
+      <p className="bs-muted">{t("trips.rule")}</p>
+
+      <h2>{t("section.material")}</h2>
+      {!hasMaterial ? <p className="bs-muted">{t("material.empty")}</p> : null}
+      {s.materials.used.length ? (
+        <>
+          <h3>{t("material.used")}</h3>
+          <MaterialTable t={t} lines={s.materials.used} />
+        </>
+      ) : null}
+      {s.materials.additional.length ? (
+        <>
+          <h3 className="bs-flag">{t("material.additional")}</h3>
+          <MaterialTable t={t} lines={s.materials.additional} highlight />
+        </>
+      ) : null}
+      {s.materials.notUsed.length ? (
+        <>
+          <h3>{t("material.notUsed")}</h3>
+          <p className="bs-muted">{t("material.notUsedInfo")}</p>
+          <MaterialTable t={t} lines={s.materials.notUsed} />
+        </>
+      ) : null}
+
+      <h2>{t("section.texts")}</h2>
+      {!hasTexts ? <p className="bs-muted">{t("texts.empty")}</p> : null}
+      <TextBlocks t={t} title={t("texts.additionalWork")} blocks={s.texts.additionalWork} />
+      <TextBlocks t={t} title={t("texts.deviations")} blocks={s.texts.deviations} />
+      <TextBlocks t={t} title={t("texts.openItems")} blocks={s.texts.openItems} />
+
+      <h2>{t("section.reports")}</h2>
+      {s.reports.length === 0 ? (
+        <p className="bs-muted">{t("reports.empty")}</p>
+      ) : (
+        <div className="bs-scroll">
+          <table>
+            <thead>
+              <tr>
+                <th>{t("reports.number")}</th>
+                <th>{t("reports.type")}</th>
+                <th>{t("reports.date")}</th>
+                <th>{t("reports.approvedAt")}</th>
+                <th>{t("reports.signature")}</th>
+              </tr>
+            </thead>
+            <tbody>
+              {s.reports.map((rep) => (
+                <tr key={rep.id}>
+                  <td>
+                    {rep.number ?? "—"} · v{rep.version}
+                  </td>
+                  <td>{t(`reportType.${rep.type}`)}</td>
+                  <td>{day(rep.reportDate)}</td>
+                  <td>{rep.approvedAt ? date(rep.approvedAt) : "—"}</td>
+                  <td>
+                    {rep.signature
+                      ? `${t(`outcome.${rep.signature.outcome}`)}${rep.signature.signerName ? ` · ${rep.signature.signerName}` : ""} · ${dateTime(rep.signature.signedAt)}`
+                      : t("reports.noSignature")}
+                  </td>
+                </tr>
+              ))}
+            </tbody>
+          </table>
+        </div>
+      )}
+    </article>
+  );
+}
diff --git a/src/components/billing/ui.tsx b/src/components/billing/ui.tsx
new file mode 100644
index 0000000..3d8e374
--- /dev/null
+++ b/src/components/billing/ui.tsx
@@ -0,0 +1,57 @@
+import { Ban, CheckCheck, CircleDashed, Clock, Flag, Receipt, TriangleAlert, type LucideIcon } from "lucide-react";
+import type { BillingKind, BillingStatus, MilestoneStatus } from "@/lib/billing/schemas";
+import { cn } from "@/lib/utils";
+
+/** Status badges of the billing overview — always text + icon, colours only via tokens. */
+
+const RECORD: Record<BillingStatus, { icon: LucideIcon; color: string }> = {
+  open: { icon: Receipt, color: "var(--info)" },
+  billed: { icon: CheckCheck, color: "var(--ok)" },
+  voided: { icon: Ban, color: "var(--risk)" },
+};
+
+const MILESTONE: Record<MilestoneStatus, { icon: LucideIcon; color: string }> = {
+  open: { icon: CircleDashed, color: "var(--txt-muted)" },
+  reached: { icon: Flag, color: "var(--warn)" },
+  confirmed: { icon: Receipt, color: "var(--info)" },
+  billed: { icon: CheckCheck, color: "var(--ok)" },
+};
+
+function Badge({ icon: Icon, color, label, className }: { icon: LucideIcon; color: string; label: string; className?: string }) {
+  return (
+    <span
+      className={cn("inline-flex items-center gap-1.5 rounded-full border px-2.5 py-0.5 text-xs font-semibold whitespace-nowrap", className)}
+      style={{ color, borderColor: color, background: `color-mix(in oklch, ${color} 10%, transparent)` }}
+    >
+      <Icon className="size-3.5 shrink-0" aria-hidden />
+      {label}
+    </span>
+  );
+}
+
+export function RecordStatusBadge({ status, label, className }: { status: BillingStatus; label: string; className?: string }) {
+  return <Badge {...RECORD[status]} label={label} className={className} />;
+}
+
+export function MilestoneStatusBadge({ status, label, className }: { status: MilestoneStatus; label: string; className?: string }) {
+  return <Badge {...MILESTONE[status]} label={label} className={className} />;
+}
+
+export function PendingBadge({ label }: { label: string }) {
+  return <Badge icon={TriangleAlert} color="var(--warn)" label={label} />;
+}
+
+export function KindLabel({ kind, label }: { kind: BillingKind; label: string }) {
+  const Icon = kind === "milestone" ? Flag : kind === "daily_report" ? Clock : Receipt;
+  return (
+    <span className="inline-flex items-center gap-1.5 text-sm font-semibold">
+      <Icon className="size-4 shrink-0 text-muted-foreground" aria-hidden />
+      {label}
+    </span>
+  );
+}
+
+/** Format a YYYY-MM-DD key as a date without time zone shifts. */
+export function formatDayKey(key: string, locale: string): string {
+  return new Intl.DateTimeFormat(locale, { timeZone: "UTC", dateStyle: "medium" }).format(new Date(`${key}T00:00:00Z`));
+}
diff --git a/src/components/billing/work-order-billing-tab.tsx b/src/components/billing/work-order-billing-tab.tsx
new file mode 100644
index 0000000..9952ada
--- /dev/null
+++ b/src/components/billing/work-order-billing-tab.tsx
@@ -0,0 +1,149 @@
+import Link from "next/link";
+import { getTranslations } from "next-intl/server";
+import { BillingActionForm } from "@/components/billing/action-form";
+import { KindLabel, MilestoneStatusBadge, RecordStatusBadge } from "@/components/billing/ui";
+import { buttonCls } from "@/components/work-orders/button-cls";
+import { Empty, Field, inputCls, Section } from "@/components/work-orders/ui";
+import { formatDate, formatDateTime } from "@/lib/work-orders/time";
+import {
+  confirmMilestoneAction,
+  createMilestoneAction,
+  deleteMilestoneAction,
+  moveMilestoneAction,
+  rejectMilestoneAction,
+} from "@/server/actions/billing/milestones";
+import { can, type ServiceCtx } from "@/server/services/context";
+import { listMilestones } from "@/server/services/billing/milestones";
+import { listWorkOrderBillingRecords } from "@/server/services/billing/queries";
+import type { WorkOrderDetail } from "@/server/services/work-orders/detail";
+
+/**
+ * Work order detail tab "Meilensteine & Abrechnung" (L14): define/sort/delete milestones (open only),
+ * confirm/reject reported ones, list the billing records of the order with links.
+ */
+export async function WorkOrderBillingTab({ ctx, wo, locale, tz }: { ctx: ServiceCtx; wo: WorkOrderDetail; locale: string; tz: string }) {
+  const t = await getTranslations("billing");
+  const canDefine = can(ctx, "work_order:write") && !["billed", "cancelled"].includes(wo.status);
+  const canDecide = can(ctx, "billing:write");
+  const [milestones, records] = await Promise.all([
+    listMilestones(ctx, wo.id),
+    can(ctx, "billing:read") ? listWorkOrderBillingRecords(ctx, wo.id) : Promise.resolve(null),
+  ]);
+  const userIds = [...new Set(milestones.flatMap((m) => [m.reachedById, m.confirmedById, m.rejectedById]).filter((x): x is string => !!x))];
+  const users = userIds.length ? await ctx.db.user.findMany({ where: { id: { in: userIds } }, select: { id: true, name: true } }) : [];
+  const nameOf = new Map(users.map((u) => [u.id, u.name]));
+  const titleOf = new Map(milestones.map((m) => [m.id, m.title]));
+  const hidden = (name: string, value: string) => <input type="hidden" name={name} value={value} />;
+
+  return (
+    <div className="grid gap-4 xl:grid-cols-[3fr_2fr]">
+      <Section title={t("tab.milestones")}>
+        <p className="mb-3 text-sm text-muted-foreground">{milestones.length ? t("tab.milestonesHint") : t("tab.noMilestonesHint")}</p>
+        {milestones.length === 0 ? (
+          <Empty>{t("tab.noMilestones")}</Empty>
+        ) : (
+          <ol className="divide-y">
+            {milestones.map((m, i) => (
+              <li key={m.id} className="flex flex-wrap items-start justify-between gap-3 py-3">
+                <div className="min-w-0 flex-1">
+                  <p className="flex flex-wrap items-center gap-2 font-semibold">
+                    <span className="text-muted-foreground">{i + 1}.</span>
+                    {m.title}
+                    <MilestoneStatusBadge status={m.status} label={t(`milestoneStatus.${m.status}`)} />
+                  </p>
+                  {m.description && <p className="mt-1 text-sm whitespace-pre-wrap text-muted-foreground">{m.description}</p>}
+                  {m.reachedAt && (
+                    <p className="mt-1 text-xs text-muted-foreground">
+                      {t("tab.reachedBy", { name: (m.reachedById && nameOf.get(m.reachedById)) || "—", at: formatDateTime(m.reachedAt, locale, tz) })}
+                      {m.reachedNote && ` · ${m.reachedNote}`}
+                    </p>
+                  )}
+                  {m.confirmedAt && (
+                    <p className="text-xs text-muted-foreground">{t("tab.confirmedBy", { name: (m.confirmedById && nameOf.get(m.confirmedById)) || "—", at: formatDateTime(m.confirmedAt, locale, tz) })}</p>
+                  )}
+                  {m.status === "open" && m.rejectionReason && <p className="mt-1 text-xs text-[var(--risk)]">{t("tab.rejected", { reason: m.rejectionReason })}</p>}
+                </div>
+                <div className="flex flex-wrap items-start gap-2">
+                  {canDefine && (
+                    <>
+                      <BillingActionForm action={moveMilestoneAction} submitLabel={t("tab.up")} variant="ghost" footerClassName="mt-0">
+                        {hidden("milestoneId", m.id)}
+                        {hidden("workOrderId", wo.id)}
+                        {hidden("direction", "up")}
+                      </BillingActionForm>
+                      <BillingActionForm action={moveMilestoneAction} submitLabel={t("tab.down")} variant="ghost" footerClassName="mt-0">
+                        {hidden("milestoneId", m.id)}
+                        {hidden("workOrderId", wo.id)}
+                        {hidden("direction", "down")}
+                      </BillingActionForm>
+                    </>
+                  )}
+                  {canDefine && m.status === "open" && (
+                    <BillingActionForm action={deleteMilestoneAction} submitLabel={t("tab.delete")} variant="danger" footerClassName="mt-0">
+                      {hidden("milestoneId", m.id)}
+                      {hidden("workOrderId", wo.id)}
+                    </BillingActionForm>
+                  )}
+                  {canDecide && (m.status === "reached" || m.status === "open") && (
+                    <BillingActionForm action={confirmMilestoneAction} submitLabel={t("tab.confirm")} variant={m.status === "reached" ? "primary" : "outline"} footerClassName="mt-0">
+                      {hidden("milestoneId", m.id)}
+                      {hidden("workOrderId", wo.id)}
+                    </BillingActionForm>
+                  )}
+                </div>
+                {canDecide && m.status === "reached" && (
+                  <BillingActionForm action={rejectMilestoneAction} submitLabel={t("tab.reject")} variant="outline" className="flex w-full flex-wrap items-end gap-2" footerClassName="mt-0">
+                    {hidden("milestoneId", m.id)}
+                    {hidden("workOrderId", wo.id)}
+                    <Field label={`${t("tab.rejectReason")} *`} htmlFor={`rej-${m.id}`} className="min-w-56 flex-1">
+                      <input id={`rej-${m.id}`} name="reason" required maxLength={2000} className={inputCls} />
+                    </Field>
+                  </BillingActionForm>
+                )}
+              </li>
+            ))}
+          </ol>
+        )}
+        {canDefine && (
+          <BillingActionForm action={createMilestoneAction} submitLabel={t("tab.add")} className="mt-4 grid gap-3 border-t pt-4 md:grid-cols-2">
+            {hidden("workOrderId", wo.id)}
+            <Field label={`${t("tab.newTitle")} *`} htmlFor="ms-title">
+              <input id="ms-title" name="title" required maxLength={200} placeholder={t("tab.newTitlePlaceholder")} className={inputCls} />
+            </Field>
+            <Field label={t("tab.newDescription")} htmlFor="ms-desc">
+              <input id="ms-desc" name="description" maxLength={2000} className={inputCls} />
+            </Field>
+          </BillingActionForm>
+        )}
+      </Section>
+
+      <Section title={t("tab.records")}>
+        {records === null ? (
+          <Empty>{t("list.noPermission")}</Empty>
+        ) : records.length === 0 ? (
+          <Empty>{t("tab.noRecords")}</Empty>
+        ) : (
+          <ul className="divide-y">
+            {records.map((r) => (
+              <li key={r.id} className="flex flex-wrap items-center justify-between gap-2 py-2.5">
+                <div className="min-w-0">
+                  <KindLabel kind={r.kind} label={[t(`kind.${r.kind}`), r.milestoneId ? titleOf.get(r.milestoneId) : null].filter(Boolean).join(" · ")} />
+                  <p className="text-xs text-muted-foreground">
+                    {formatDate(r.periodFrom, locale, tz)} – {formatDate(r.periodTo, locale, tz)}
+                    {r.invoiceNumber && ` · ${t("list.invoice", { number: r.invoiceNumber })}`}
+                  </p>
+                </div>
+                <div className="flex items-center gap-2">
+                  <RecordStatusBadge status={r.status} label={t(`status.${r.status}`)} />
+                  <Link href={`/billing/${r.id}`} className={buttonCls("outline")}>
+                    {t("tab.open")}
+                  </Link>
+                </div>
+              </li>
+            ))}
+          </ul>
+        )}
+      </Section>
+    </div>
+  );
+}
diff --git a/src/components/field/milestone-reach-button.tsx b/src/components/field/milestone-reach-button.tsx
new file mode 100644
index 0000000..10a96b3
--- /dev/null
+++ b/src/components/field/milestone-reach-button.tsx
@@ -0,0 +1,75 @@
+"use client";
+
+import { useState } from "react";
+import { useRouter } from "next/navigation";
+import { useTranslations } from "next-intl";
+import { Flag, TriangleAlert, CheckCircle2 } from "lucide-react";
+import { cn } from "@/lib/utils";
+import { errorKey, isQueued, isSuccess, submitOp } from "@/lib/field/client-ops";
+import { btnPrimary, btnSecondary, inputClass, noticeError, noticeOk } from "./ui";
+
+/** Large "Erreicht melden" button with an optional note (L14). Goes through the offline outbox. */
+export function MilestoneReachButton({ workOrderId, milestoneId, title }: { workOrderId: string; milestoneId: string; title: string }) {
+  const t = useTranslations("billing");
+  const tf = useTranslations("field");
+  const router = useRouter();
+  const [open, setOpen] = useState(false);
+  const [note, setNote] = useState("");
+  const [busy, setBusy] = useState(false);
+  const [error, setError] = useState<string | null>(null);
+  const [done, setDone] = useState<"sent" | "queued" | null>(null);
+
+  async function send() {
+    setBusy(true);
+    setError(null);
+    const result = await submitOp({ opType: "milestone.reach", payload: { workOrderId, milestoneId, note: note.trim() || null } });
+    setBusy(false);
+    if (!isSuccess(result)) {
+      setError(tf(`errors.${errorKey(result)}`));
+      return;
+    }
+    setDone(isQueued(result) ? "queued" : "sent");
+    setOpen(false);
+    router.refresh();
+  }
+
+  if (done) {
+    return (
+      <p className={noticeOk} role="status">
+        <CheckCircle2 className="mt-0.5 size-4.5 shrink-0" aria-hidden />
+        {t(done === "queued" ? "mobile.queued" : "mobile.sent")}
+      </p>
+    );
+  }
+
+  return (
+    <div className="space-y-2">
+      {open && (
+        <textarea
+          rows={2}
+          maxLength={2000}
+          aria-label={t("mobile.note")}
+          placeholder={t("mobile.notePlaceholder")}
+          className={cn(inputClass, "py-3")}
+          value={note}
+          onChange={(e) => setNote(e.target.value)}
+        />
+      )}
+      <button type="button" disabled={busy} onClick={() => (open ? send() : setOpen(true))} className={cn(btnPrimary, "w-full")} aria-label={t("mobile.reachAria", { title })}>
+        <Flag className="size-5" aria-hidden />
+        {open ? t("mobile.confirmReach") : t("mobile.reach")}
+      </button>
+      {open && (
+        <button type="button" disabled={busy} onClick={() => setOpen(false)} className={cn(btnSecondary, "w-full")}>
+          {t("mobile.cancel")}
+        </button>
+      )}
+      {error && (
+        <p className={noticeError} role="alert">
+          <TriangleAlert className="mt-0.5 size-4.5 shrink-0" aria-hidden />
+          {error}
+        </p>
+      )}
+    </div>
+  );
+}
diff --git a/src/components/field/milestones.tsx b/src/components/field/milestones.tsx
new file mode 100644
index 0000000..7f52d84
--- /dev/null
+++ b/src/components/field/milestones.tsx
@@ -0,0 +1,60 @@
+import { getTranslations } from "next-intl/server";
+import { CheckCheck, CircleDashed, Flag, Receipt, type LucideIcon } from "lucide-react";
+import { cn } from "@/lib/utils";
+import type { ServiceCtx } from "@/server/services/context";
+import { listMilestones } from "@/server/services/billing/milestones";
+import { MilestoneReachButton } from "./milestone-reach-button";
+import { card } from "./ui";
+
+const STATUS_ICON: Record<string, LucideIcon> = { open: CircleDashed, reached: Flag, confirmed: Receipt, billed: CheckCheck };
+
+/**
+ * L14 mobile order detail: milestones of the order with status (text + icon) and a large
+ * "Erreicht melden" button for open ones (offline-capable sync op `milestone.reach`).
+ * Renders nothing when the order has no milestones or the billing module is unavailable.
+ */
+export async function MilestonesSection({ ctx, workOrderId, editable }: { ctx: ServiceCtx; workOrderId: string; editable: boolean }) {
+  let milestones;
+  try {
+    milestones = await listMilestones(ctx, workOrderId);
+  } catch {
+    return null;
+  }
+  if (!milestones.length) return null;
+  const t = await getTranslations("billing");
+
+  return (
+    <section className={card} aria-labelledby="milestones-title">
+      <div className="flex min-h-12 items-center gap-2.5">
+        <Flag className="size-5 shrink-0 text-muted-foreground" aria-hidden />
+        <h2 id="milestones-title" className="flex-1 text-[17px]">
+          {t("mobile.title")}
+        </h2>
+      </div>
+      <ol className="mt-1 space-y-3">
+        {milestones.map((m) => {
+          const Icon = STATUS_ICON[m.status] ?? CircleDashed;
+          return (
+            <li key={m.id} className="rounded-xl border p-3">
+              <div className="flex items-start justify-between gap-2">
+                <p className="text-[16px] font-semibold leading-snug">{m.title}</p>
+                <span className={cn("inline-flex shrink-0 items-center gap-1 rounded-full bg-muted px-2.5 py-1 text-[13px] font-semibold", m.status === "reached" && "text-[var(--warn)]", m.status === "billed" && "text-[var(--ok)]")}>
+                  <Icon className="size-4" aria-hidden />
+                  {t(`milestoneStatus.${m.status}`)}
+                </span>
+              </div>
+              {m.description && <p className="mt-1 text-[14px] whitespace-pre-line text-muted-foreground">{m.description}</p>}
+              {m.status === "open" && m.rejectionReason && <p className="mt-1 text-[14px] text-[var(--risk)]">{t("mobile.rejected", { reason: m.rejectionReason })}</p>}
+              {m.status === "reached" && <p className="mt-1 text-[14px] text-muted-foreground">{t("mobile.waiting")}</p>}
+              {editable && m.status === "open" && (
+                <div className="mt-3">
+                  <MilestoneReachButton workOrderId={workOrderId} milestoneId={m.id} title={m.title} />
+                </div>
+              )}
+            </li>
+          );
+        })}
+      </ol>
+    </section>
+  );
+}
diff --git a/src/lib/api/openapi.ts b/src/lib/api/openapi.ts
index 0dfbdc8..c9dbc71 100644
--- a/src/lib/api/openapi.ts
+++ b/src/lib/api/openapi.ts
@@ -1042,6 +1042,152 @@ const paths: Record<string, Record<string, Schema>> = {
       },
     }),
   },
+  // ---------- L14 Abrechnungsübersicht (keine Preise, Beträge, Steuern oder Rechnungen) ----------
+  "/billing": {
+    get: op({
+      tag: "Abrechnung",
+      operationId: "listBillingRecords",
+      summary: "Abrechnungsübersicht: offene, abgerechnete oder stornierte Einträge",
+      description:
+        "Einträge entstehen bei Abrechnungsfreigabe (Auftragsabschluss), bestätigtem Meilenstein oder – ohne Meilensteine – freigegebenem Tagesbericht. Sortierung: offen nach „bereit seit“ (älteste zuerst), abgerechnet/storniert neueste zuerst. `summary` enthält Arbeitszeit, Fahrzeit (Minuten), Anfahrten, Materialpositionen und offene (nicht freigegebene) Minuten.",
+      module: "billing",
+      permissions: ["billing:read"],
+      parameters: [
+        query("status", str({ enum: ["open", "billed", "voided"], default: "open" })),
+        query("kind", str({ enum: ["order_completion", "milestone", "daily_report"] })),
+        query("customerId", str()),
+        query("teamId", str()),
+        query("from", str({ format: "date" }), "Zeitraum-Überschneidung ab YYYY-MM-DD"),
+        query("to", str({ format: "date" }), "Zeitraum-Überschneidung bis YYYY-MM-DD (inkl.)"),
+        query("q", str({ maxLength: 100 }), "Auftrags-/Angebotsnummer, Titel, Kunde"),
+        query("page", int({ minimum: 1, default: 1 })),
+        query("pageSize", int({ minimum: 1, maximum: 100, default: 25 })),
+      ],
+      responses: {
+        "200": jsonResponse(
+          "Liste",
+          obj(
+            {
+              data: arr(
+                open(
+                  {
+                    id: str(),
+                    kind: str({ enum: ["order_completion", "milestone", "daily_report"] }),
+                    status: str({ enum: ["open", "billed", "voided"] }),
+                    periodFrom: dateTime(),
+                    periodTo: dateTime(),
+                    readySince: dateTime(),
+                    invoiceNumber: nstr(),
+                    summary: obj({ workMinutes: int(), travelMinutes: int(), trips: int(), materialCount: int(), pendingMinutes: int() }),
+                  },
+                  ["id", "kind", "status", "summary"],
+                ),
+              ),
+              pagination: ref("Pagination"),
+            },
+            ["data", "pagination"],
+          ),
+        ),
+        ...errors(),
+      },
+    }),
+  },
+  "/billing/{id}": {
+    get: op({
+      tag: "Abrechnung",
+      operationId: "getBillingRecord",
+      summary: "Abrechnungseintrag mit Aufstellung (Abrechnungsblatt)",
+      description: "Offen: live berechnet aus noch nicht abgerechneten, freigegebenen Zeiten und Material. Abgerechnet/storniert: eingefrorener Snapshot.",
+      module: "billing",
+      permissions: ["billing:read"],
+      parameters: [idParam("des Abrechnungseintrags")],
+      responses: { "200": jsonResponse("Eintrag", open({ record: open({ id: str(), status: str() }), statement: open({}) }, ["record", "statement"])), ...errors("not_found") },
+    }),
+  },
+  "/billing/{id}/billed": {
+    post: op({
+      tag: "Abrechnung",
+      operationId: "markBillingRecordBilled",
+      summary: "Als abgerechnet markieren (optional mit Rechnungsnummer der Buchhaltung)",
+      description:
+        "Friert die Aufstellung ein, ordnet Zeiten/Material dem Eintrag zu (nie doppelt abrechenbar), erzeugt das PDF-Abrechnungsblatt im Worker; Auftragsabschluss → Auftrag `billed`. Offene Zeiten → 422 `blocked` (`pending_time_entries`), außer `confirmPendingExcluded: true`. Nicht offen → 409.",
+      module: "billing",
+      permissions: ["billing:write"],
+      parameters: [idParam("des Abrechnungseintrags")],
+      requestBody: jsonBody(obj({ invoiceNumber: str({ maxLength: 100 }), confirmPendingExcluded: bool() }), false),
+      responses: { "200": jsonResponse("Abgerechnet", obj({ id: str(), status: str({ const: "billed" }), invoiceNumber: nstr(), billedAt: dateTime() })), ...errors("not_found", "conflict", "unprocessable") },
+    }),
+  },
+  "/billing/{id}/void": {
+    post: op({
+      tag: "Abrechnung",
+      operationId: "voidBillingRecord",
+      summary: "Abrechnung stornieren (Grund Pflicht)",
+      description: "Nur `billed`: Positionen werden wieder frei, ein neuer offener Eintrag entsteht; Auftragsabschluss → Auftrag zurück auf `released_for_billing`.",
+      module: "billing",
+      permissions: ["billing:write"],
+      parameters: [idParam("des Abrechnungseintrags")],
+      requestBody: jsonBody(obj({ reason: str({ minLength: 1, maxLength: 2000 }) }, ["reason"])),
+      responses: { "200": jsonResponse("Storniert", obj({ id: str(), status: str({ const: "voided" }), reopenedId: nstr() })), ...errors("not_found", "conflict", "unprocessable") },
+    }),
+  },
+  "/work-orders/{id}/milestones": {
+    get: op({
+      tag: "Abrechnung",
+      operationId: "listWorkOrderMilestones",
+      summary: "Meilensteine eines Auftrags (im Sichtbarkeits-Scope)",
+      module: "billing",
+      permissions: [],
+      parameters: [idParam("des Auftrags")],
+      responses: { "200": jsonResponse("Meilensteine", obj({ data: arr(open({ id: str(), title: str(), status: str({ enum: ["open", "reached", "confirmed", "billed"] }) })) }, ["data"])), ...errors("not_found") },
+    }),
+    post: op({
+      tag: "Abrechnung",
+      operationId: "createWorkOrderMilestone",
+      summary: "Meilenstein anlegen",
+      module: "billing",
+      permissions: ["work_order:write"],
+      parameters: [idParam("des Auftrags")],
+      requestBody: jsonBody(obj({ title: str({ minLength: 1, maxLength: 200 }), description: str({ maxLength: 2000 }) }, ["title"])),
+      responses: { "201": jsonResponse("Angelegt", open({ id: str(), title: str(), status: str() })), ...errors("not_found", "unprocessable") },
+    }),
+  },
+  "/milestones/{id}/reach": {
+    post: op({
+      tag: "Abrechnung",
+      operationId: "reachMilestone",
+      summary: "Meilenstein als erreicht melden (idempotent)",
+      description: "Recht im Service: `field:execute` + Auftrag im Scope oder `work_order:write`. Offline: Sync-Op `milestone.reach`.",
+      module: "billing",
+      permissions: [],
+      parameters: [idParam("des Meilensteins")],
+      requestBody: jsonBody(obj({ note: str({ maxLength: 2000 }) }), false),
+      responses: { "200": jsonResponse("Gemeldet", obj({ milestone: open({ id: str(), status: str() }), changed: bool() })), ...errors("not_found", "unprocessable") },
+    }),
+  },
+  "/milestones/{id}/confirm": {
+    post: op({
+      tag: "Abrechnung",
+      operationId: "confirmMilestone",
+      summary: "Meilenstein bestätigen → offener Abrechnungseintrag",
+      module: "billing",
+      permissions: ["billing:write"],
+      parameters: [idParam("des Meilensteins")],
+      responses: { "200": jsonResponse("Bestätigt", open({ id: str(), status: str() })), ...errors("not_found", "conflict") },
+    }),
+  },
+  "/milestones/{id}/reject": {
+    post: op({
+      tag: "Abrechnung",
+      operationId: "rejectMilestone",
+      summary: "Gemeldeten Meilenstein ablehnen (Grund Pflicht)",
+      module: "billing",
+      permissions: ["billing:write"],
+      parameters: [idParam("des Meilensteins")],
+      requestBody: jsonBody(obj({ reason: str({ minLength: 1, maxLength: 2000 }) }, ["reason"])),
+      responses: { "200": jsonResponse("Abgelehnt", open({ id: str(), status: str() })), ...errors("not_found", "conflict", "unprocessable") },
+    }),
+  },
   "/sync": {
     post: op({
       tag: "Einsatz",
@@ -1271,6 +1417,7 @@ export const openApiDocument = {
     { name: "Berichte", description: "Tages-/Abschlussberichte" },
     { name: "Einsatz", description: "Mobile/Offline: Sync, Uploads, Bundle" },
     { name: "Planung", description: "Plantafel, Live-Lage, Einsatz-Empfehlungen" },
+    { name: "Abrechnung", description: "Abrechnungsübersicht für die externe Buchhaltung (keine Preise, Beträge, Steuern oder Rechnungen)" },
     { name: "Meta" },
   ],
   paths,
diff --git a/src/lib/billing/schemas.ts b/src/lib/billing/schemas.ts
new file mode 100644
index 0000000..832ca5a
--- /dev/null
+++ b/src/lib/billing/schemas.ts
@@ -0,0 +1,77 @@
+import { z } from "zod";
+
+/**
+ * L14 Abrechnungsübersicht — input schemas and constants (client-safe).
+ * Scope: overview for the external accounting. No prices, amounts, taxes, invoices or payments.
+ */
+
+export const BILLING_KINDS = ["order_completion", "milestone", "daily_report"] as const;
+export type BillingKind = (typeof BILLING_KINDS)[number];
+
+export const BILLING_STATUSES = ["open", "billed", "voided"] as const;
+export type BillingStatus = (typeof BILLING_STATUSES)[number];
+
+export const MILESTONE_STATUSES = ["open", "reached", "confirmed", "billed"] as const;
+export type MilestoneStatus = (typeof MILESTONE_STATUSES)[number];
+
+const id = z.string().trim().min(1).max(64);
+const optionalText = (max: number) =>
+  z
+    .string()
+    .trim()
+    .max(max)
+    .nullish()
+    .transform((v) => (v ? v : null));
+
+export const invoiceNumberField = optionalText(100);
+
+export const markBilledSchema = z.object({
+  recordId: id,
+  invoiceNumber: invoiceNumberField,
+  /** required when approved-pending time entries exist: they are NOT part of the billed section */
+  confirmPendingExcluded: z.boolean().optional(),
+});
+export type MarkBilledInput = z.input<typeof markBilledSchema>;
+
+export const voidBillingSchema = z.object({ recordId: id, reason: z.string().trim().min(1).max(2000) });
+export type VoidBillingInput = z.input<typeof voidBillingSchema>;
+
+export const updateInvoiceNumberSchema = z.object({ recordId: id, invoiceNumber: invoiceNumberField });
+
+export const createMilestoneSchema = z.object({
+  workOrderId: id,
+  title: z.string().trim().min(1).max(200),
+  description: optionalText(2000),
+});
+export type CreateMilestoneInput = z.input<typeof createMilestoneSchema>;
+
+export const updateMilestoneSchema = z.object({
+  milestoneId: id,
+  title: z.string().trim().min(1).max(200).optional(),
+  description: optionalText(2000).optional(),
+});
+
+export const moveMilestoneSchema = z.object({ milestoneId: id, direction: z.enum(["up", "down"]) });
+
+export const rejectMilestoneSchema = z.object({ milestoneId: id, reason: z.string().trim().min(1).max(2000) });
+
+/** Sync op `milestone.reach` (offline-capable, idempotent: an already reached milestone stays unchanged). */
+export const milestoneReachPayload = z.object({
+  workOrderId: id,
+  milestoneId: id,
+  note: optionalText(2000),
+});
+
+export const billingListFilterSchema = z.object({
+  status: z.enum(BILLING_STATUSES).catch("open").default("open"),
+  kind: z.enum(BILLING_KINDS).optional().catch(undefined),
+  customerId: id.optional().catch(undefined),
+  teamId: id.optional().catch(undefined),
+  /** period overlap (YYYY-MM-DD, tenant time zone) */
+  from: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional().catch(undefined),
+  to: z.string().regex(/^\d{4}-\d{2}-\d{2}$/).optional().catch(undefined),
+  q: z.string().trim().max(100).optional().catch(undefined),
+  page: z.coerce.number().int().min(1).catch(1).default(1),
+  pageSize: z.coerce.number().int().min(1).max(100).catch(25).default(25),
+});
+export type BillingListFilter = z.input<typeof billingListFilterSchema>;
diff --git a/src/lib/billing/statement.ts b/src/lib/billing/statement.ts
new file mode 100644
index 0000000..63379fa
--- /dev/null
+++ b/src/lib/billing/statement.ts
@@ -0,0 +1,148 @@
+import type { BillingKind, BillingStatus } from "./schemas";
+
+/**
+ * L14 billing statement ("Abrechnungsblatt") — client-safe type + pure helpers.
+ * Built by src/server/services/billing/statement.ts; frozen as `BillingRecord.snapshot` when the
+ * record is marked as billed. NO prices, amounts or taxes — only order data, times, trips, material.
+ */
+
+export type Address = { line1: string | null; line2: string | null };
+
+export type StatementMaterialLine = {
+  usageId: string | null;
+  planId: string | null;
+  name: string;
+  articleNumber: string | null;
+  quantity: string | null;
+  plannedQuantity: string | null;
+  unit: string;
+  status: "fully_used" | "partially_used" | "not_used" | "additional" | null;
+  deviationReason: string | null;
+};
+
+export type StatementPersonTime = {
+  userId: string;
+  name: string;
+  /** minutes */
+  work: number;
+  /** Anfahrt + Rückfahrt */
+  travel: number;
+  materialProcurement: number;
+  /** informative only, never part of a total */
+  breaks: number;
+  /** informative only (interruptions), never part of a total */
+  interruption: number;
+  /** work + travel + materialProcurement */
+  total: number;
+  /** approved minutes that were recorded manually (L12 Nachtrag) */
+  manualMinutes: number;
+};
+
+export type StatementTextBlock = { reportNumber: string | null; text: string };
+
+export type BillingStatement = {
+  schemaVersion: 1;
+  generatedAt: string;
+  record: {
+    id: string;
+    kind: BillingKind;
+    status: BillingStatus;
+    periodFrom: string;
+    periodTo: string;
+    readySince: string;
+    milestoneTitle: string | null;
+    milestoneDescription: string | null;
+    /** YYYY-MM-DD of the daily report */
+    reportDate: string | null;
+    invoiceNumber: string | null;
+    billedAt: string | null;
+    billedByName: string | null;
+  };
+  tenant: { name: string; address: string | null; phone: string | null; email: string | null; logoDocumentId: string | null };
+  customer: { id: string; number: string | null; name: string; billingAddress: Address; billingNotes: string | null };
+  site: { id: string; name: string; address: Address } | null;
+  workOrder: {
+    id: string;
+    number: string;
+    externalOrderNumber: string | null;
+    offerNumber: string | null;
+    title: string;
+    orderType: string | null;
+    billingType: string | null;
+    team: string | null;
+  };
+  reports: Array<{
+    id: string;
+    number: string | null;
+    type: "daily" | "completion";
+    version: number;
+    reportDate: string;
+    approvedAt: string | null;
+    signature: { outcome: string; signerName: string | null; signedAt: string } | null;
+  }>;
+  /** YYYY-MM-DD (tenant time zone) with billed time */
+  workDates: string[];
+  time: {
+    persons: StatementPersonTime[];
+    totals: Omit<StatementPersonTime, "userId" | "name">;
+    /** pending (not yet approved) minutes in the period — NOT included */
+    pendingMinutes: number;
+    pendingCount: number;
+    /** running entries are never included */
+    hasRunningEntries: boolean;
+  };
+  trips: { count: number; dates: string[] };
+  materials: { used: StatementMaterialLine[]; additional: StatementMaterialLine[]; notUsed: StatementMaterialLine[] };
+  texts: { additionalWork: StatementTextBlock[]; deviations: StatementTextBlock[]; openItems: StatementTextBlock[] };
+  positions: { timeEntryIds: string[]; materialUsageIds: string[] };
+};
+
+/** "7:05 h" style (hours:minutes, no locale dependency). */
+export function formatHm(minutes: number): string {
+  const m = Math.max(0, Math.round(minutes));
+  return `${Math.floor(m / 60)}:${String(m % 60).padStart(2, "0")}`;
+}
+
+/** YYYY-MM-DD of an instant in `timeZone`. */
+export function dateKeyIn(instant: Date, timeZone: string): string {
+  return new Intl.DateTimeFormat("en-CA", { timeZone, year: "numeric", month: "2-digit", day: "2-digit" }).format(instant);
+}
+
+/** Travel segments starting within this many ms of a trip's start count as the same trip (crew leaving together). */
+export const TRIP_TOGETHER_TOLERANCE_MS = 15 * 60_000;
+
+/**
+ * Count trips ("Anfahrten") from outbound travel segments of one work order.
+ * Rule (L14): per local calendar day, segments of different persons that overlap in time — or start
+ * within 15 minutes of each other — are ONE trip (a crew driving together); a later, separate
+ * outbound segment on the same day is another trip. Return travel is not a trip.
+ * Returns one date entry per trip (dates repeat when there are several trips a day).
+ */
+export function countTrips(segments: Array<{ startedAt: Date; endedAt: Date | null }>, timeZone: string): { count: number; dates: string[] } {
+  const byDay = new Map<string, Array<{ start: number; end: number }>>();
+  for (const s of segments) {
+    const start = s.startedAt.getTime();
+    const end = Math.max(start, (s.endedAt ?? s.startedAt).getTime());
+    const key = dateKeyIn(s.startedAt, timeZone);
+    const list = byDay.get(key) ?? [];
+    list.push({ start, end });
+    byDay.set(key, list);
+  }
+  const dates: string[] = [];
+  for (const key of [...byDay.keys()].sort()) {
+    const list = byDay.get(key)!.sort((a, b) => a.start - b.start);
+    let tripStart = -Infinity;
+    let tripEnd = -Infinity;
+    for (const seg of list) {
+      const together = seg.start <= tripEnd || seg.start - tripStart <= TRIP_TOGETHER_TOLERANCE_MS;
+      if (!together) {
+        dates.push(key);
+        tripStart = seg.start;
+        tripEnd = seg.end;
+      } else {
+        tripEnd = Math.max(tripEnd, seg.end);
+      }
+    }
+  }
+  return { count: dates.length, dates };
+}
diff --git a/src/lib/events.ts b/src/lib/events.ts
index dc0f350..5706d65 100644
--- a/src/lib/events.ts
+++ b/src/lib/events.ts
@@ -27,13 +27,17 @@ export const EVENT_TYPES = [
   "planning.capacity_freed",
   "planning.overrun",
   "planning.followup_at_risk",
+  // L14 Abrechnungsübersicht (Meilensteine)
+  "milestone.reached",
+  "milestone.confirmed",
+  "milestone.rejected",
 ] as const;
 
 export type EventType = (typeof EVENT_TYPES)[number];
 
 export type DomainEvent = {
   type: EventType;
-  entityType: "work_order" | "report" | "import_job" | "sync_operation" | "time_entry";
+  entityType: "work_order" | "report" | "import_job" | "sync_operation" | "time_entry" | "milestone";
   entityId: string;
   /** Short, human-readable facts for templates (no PII beyond what the recipient may see). */
   data?: Record<string, string | number | boolean | null>;
diff --git a/src/lib/modules.ts b/src/lib/modules.ts
index 67139c9..80bee93 100644
--- a/src/lib/modules.ts
+++ b/src/lib/modules.ts
@@ -28,6 +28,7 @@ export const MODULES = [
   { key: "documents", name: "Dokumente", href: "/documents", nav: "documents" },
   { key: "notifications", name: "Benachrichtigungen", href: "/notifications", nav: "notifications" },
   { key: "lotse", name: "Lotse (KI-Assistent)", href: null, nav: "lotse" },
+  { key: "billing", name: "Abrechnungsübersicht", href: "/billing", nav: "billing" },
 ] as const satisfies readonly ModuleDef[];
 
 export type ModuleKey = (typeof MODULES)[number]["key"];
diff --git a/src/lib/nav.ts b/src/lib/nav.ts
index 689e909..59a1dd8 100644
--- a/src/lib/nav.ts
+++ b/src/lib/nav.ts
@@ -18,6 +18,7 @@ import {
   CalendarRange,
   LayoutGrid,
   MapPinned,
+  Receipt,
   type LucideIcon,
 } from "lucide-react";
 import type { ModuleKey } from "@/lib/modules";
@@ -62,6 +63,7 @@ export const NAV_ITEMS: readonly NavItem[] = [
     section: "main",
   },
   { href: "/work-orders/time-approvals", label: "timeApprovals", icon: Timer, module: "work_orders", permissions: ["time:approve"], section: "main" },
+  { href: "/billing", label: "billing", icon: Receipt, module: "billing", permissions: ["billing:read"], section: "main" }, // L14
   { href: "/work-orders/emergency-review", label: "emergencyReview", icon: Siren, module: "emergency", permissions: ["emergency:review"], section: "main" },
   { href: "/imports", label: "imports", icon: FileInput, module: "imports", permissions: ["import:write"], section: "main" },
   { href: "/customers", label: "customers", icon: Users, module: "customers", permissions: ["customer:read"], section: "main" },
diff --git a/src/lib/sync/envelope.ts b/src/lib/sync/envelope.ts
index 46aee1d..3301036 100644
--- a/src/lib/sync/envelope.ts
+++ b/src/lib/sync/envelope.ts
@@ -25,6 +25,8 @@ export const SYNC_OP_TYPES = [
   "session.segment",
   "time.add_manual",
   "time.propose_correction",
+  // L14 Abrechnungsübersicht (additive, conflict-free; registered in services/sync/external-ops.ts)
+  "milestone.reach",
 ] as const;
 
 export type SyncOpType = (typeof SYNC_OP_TYPES)[number];
diff --git a/src/lib/sync/ops.ts b/src/lib/sync/ops.ts
index 8044583..d524536 100644
--- a/src/lib/sync/ops.ts
+++ b/src/lib/sync/ops.ts
@@ -200,6 +200,7 @@ export const OP_PAYLOAD_SCHEMAS = {
   "session.segment": sessionSegmentPayload,
   "time.add_manual": timeAddManualPayload,
   "time.propose_correction": timeProposeCorrectionPayload,
+  "milestone.reach": passthrough, // L14: validated in services/billing/sync-ops.ts (lib/billing/schemas.ts#milestoneReachPayload)
 } satisfies Record<SyncOpType, z.ZodType>;
 
 export type OpPayload<T extends SyncOpType> = z.input<(typeof OP_PAYLOAD_SCHEMAS)[T]>;
diff --git a/src/server/actions/billing/billing.ts b/src/server/actions/billing/billing.ts
new file mode 100644
index 0000000..b31a8d4
--- /dev/null
+++ b/src/server/actions/billing/billing.ts
@@ -0,0 +1,85 @@
+"use server";
+
+import { revalidatePath } from "next/cache";
+import { redirect } from "next/navigation";
+import type { ActionState } from "@/lib/work-orders/action-state";
+import { moduleGuard } from "@/server/action-guard";
+import { ok, str, toErrorState } from "@/server/actions/work_orders/_form";
+import { ctxFromGuard } from "@/server/services/context";
+import { markBilled, requestBillingPdf, updateInvoiceNumber, voidBilling } from "@/server/services/billing/records";
+
+/**
+ * L14 billing overview — thin adapters (module "billing"). Permission, validation, positions,
+ * snapshot, audit and status changes live in services/billing/records.ts.
+ */
+const guard = moduleGuard("billing");
+
+function revalidate(recordId?: string) {
+  revalidatePath("/billing");
+  if (recordId) revalidatePath(`/billing/${recordId}`);
+}
+
+export async function markBilledAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "recordId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("billing:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await markBilled(ctxFromGuard(g), { recordId: id, invoiceNumber: str(fd, "invoiceNumber") ?? null, confirmPendingExcluded: fd.get("confirmPendingExcluded") === "on" });
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "billing_record", entityId: id });
+  }
+  revalidate(id);
+  redirect(`/billing/${encodeURIComponent(id)}?done=billed`);
+}
+
+export async function voidBillingAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "recordId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  let reopenedId: string | null = null;
+  try {
+    const g = await guard("billing:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    reopenedId = (await voidBilling(ctxFromGuard(g), { recordId: id, reason: str(fd, "reason") ?? "" })).reopened?.id ?? null;
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "billing_record", entityId: id });
+  }
+  revalidate(id);
+  redirect(reopenedId ? `/billing/${encodeURIComponent(reopenedId)}?done=voided` : `/billing/${encodeURIComponent(id)}`);
+}
+
+export async function updateInvoiceNumberAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "recordId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("billing:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await updateInvoiceNumber(ctxFromGuard(g), { recordId: id, invoiceNumber: str(fd, "invoiceNumber") ?? null });
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "billing_record", entityId: id });
+  }
+  revalidate(id);
+  redirect(`/billing/${encodeURIComponent(id)}?done=invoice`);
+}
+
+export async function requestBillingPdfAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "recordId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("billing:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await requestBillingPdf(ctxFromGuard(g), id);
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "billing_record", entityId: id });
+  }
+  revalidate(id);
+  return ok();
+}
diff --git a/src/server/actions/billing/milestones.ts b/src/server/actions/billing/milestones.ts
new file mode 100644
index 0000000..224e4c6
--- /dev/null
+++ b/src/server/actions/billing/milestones.ts
@@ -0,0 +1,116 @@
+"use server";
+
+import { revalidatePath } from "next/cache";
+import type { ActionState } from "@/lib/work-orders/action-state";
+import { moduleGuard } from "@/server/action-guard";
+import { ok, str, toErrorState } from "@/server/actions/work_orders/_form";
+import { ctxFromGuard } from "@/server/services/context";
+import { confirmMilestone, createMilestone, deleteMilestone, markMilestoneReached, moveMilestone, rejectMilestone } from "@/server/services/billing/milestones";
+
+/**
+ * L14 milestones in the back office work order detail (tab "Meilensteine & Abrechnung").
+ * Define/sort/delete: `work_order:write`; confirm/reject: `billing:write`; report as reached on
+ * behalf of the field: `work_order:write` (the field uses the sync op `milestone.reach`).
+ */
+const guard = moduleGuard("billing");
+
+function revalidate(fd: FormData) {
+  const workOrderId = str(fd, "workOrderId");
+  if (workOrderId) revalidatePath(`/work-orders/${workOrderId}`);
+  revalidatePath("/billing");
+}
+
+export async function createMilestoneAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("work_order:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await createMilestone(ctxFromGuard(g), { workOrderId: str(fd, "workOrderId") ?? "", title: str(fd, "title") ?? "", description: str(fd, "description") ?? null });
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "work_order_milestone" });
+  }
+  revalidate(fd);
+  return ok();
+}
+
+export async function moveMilestoneAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "milestoneId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("work_order:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await moveMilestone(ctxFromGuard(g), { milestoneId: id, direction: str(fd, "direction") === "up" ? "up" : "down" });
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "work_order_milestone", entityId: id });
+  }
+  revalidate(fd);
+  return ok();
+}
+
+export async function deleteMilestoneAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "milestoneId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("work_order:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await deleteMilestone(ctxFromGuard(g), id);
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "work_order_milestone", entityId: id });
+  }
+  revalidate(fd);
+  return ok();
+}
+
+export async function reachMilestoneAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "milestoneId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("work_order:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await markMilestoneReached(ctxFromGuard(g), { milestoneId: id, note: str(fd, "note") ?? null });
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "work_order_milestone", entityId: id });
+  }
+  revalidate(fd);
+  return ok();
+}
+
+export async function confirmMilestoneAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "milestoneId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("billing:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await confirmMilestone(ctxFromGuard(g), id);
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "work_order_milestone", entityId: id });
+  }
+  revalidate(fd);
+  return ok();
+}
+
+export async function rejectMilestoneAction(_prev: ActionState, fd: FormData): Promise<ActionState> {
+  const id = str(fd, "milestoneId") ?? "";
+  let tenantId: string | undefined;
+  let actorId: string | undefined;
+  try {
+    const g = await guard("billing:write");
+    tenantId = g.session.user.tenantId;
+    actorId = g.session.user.id;
+    await rejectMilestone(ctxFromGuard(g), { milestoneId: id, reason: str(fd, "reason") ?? "" });
+  } catch (err) {
+    return toErrorState(err, { tenantId, actorId, entity: "work_order_milestone", entityId: id });
+  }
+  revalidate(fd);
+  return ok();
+}
diff --git a/src/server/backup/topology.ts b/src/server/backup/topology.ts
index 8c2c856..382cba3 100644
--- a/src/server/backup/topology.ts
+++ b/src/server/backup/topology.ts
@@ -72,6 +72,9 @@ export const TENANT_MODELS: readonly string[] = [
   "Notification",
   "SyncOperation",
   "AiGeneration",
+  // L14 Abrechnungsübersicht
+  "WorkOrderMilestone",
+  "BillingRecord",
 ];
 
 /**
diff --git a/src/server/db.ts b/src/server/db.ts
index b469b18..111ecaf 100644
--- a/src/server/db.ts
+++ b/src/server/db.ts
@@ -123,6 +123,9 @@ const TENANT_MODELS = new Set<string>([
   "Notification",
   "SyncOperation",
   "AiGeneration",
+  // L14 Abrechnungsübersicht
+  "WorkOrderMilestone",
+  "BillingRecord",
   // WebAuthnCredential/Identity sind identitäts-global (kein tenant_id) → NICHT hier.
   // Craftvia-Fachmodelle hier ergänzen — UND in src/server/backup/topology.ts
   // (TENANT_MODELS) sowie per `SELECT enable_tenant_rls('<table>')` in der Migration
diff --git a/src/server/dsgvo/pii-fields.ts b/src/server/dsgvo/pii-fields.ts
index ed081e2..1483356 100644
--- a/src/server/dsgvo/pii-fields.ts
+++ b/src/server/dsgvo/pii-fields.ts
@@ -48,6 +48,13 @@ export const PII_REFERENCE_FIELDS: readonly PiiReference[] = [
   { model: "SyncOperation", field: "userId" },
   { model: "SyncOperation", field: "resolvedById" },
   { model: "AiGeneration", field: "createdById" },
+  // L14 Abrechnungsübersicht
+  { model: "WorkOrderMilestone", field: "createdById" },
+  { model: "WorkOrderMilestone", field: "reachedById" },
+  { model: "WorkOrderMilestone", field: "confirmedById" },
+  { model: "WorkOrderMilestone", field: "rejectedById" },
+  { model: "BillingRecord", field: "billedById" },
+  { model: "BillingRecord", field: "voidedById" },
   // Free-text person data of END CUSTOMERS (Customer/Contact/Site/Signature.signerName) is
   // tenant business data under data processing — not part of the employee subject export.
 ];
diff --git a/src/server/events.ts b/src/server/events.ts
index f592edd..f94da33 100644
--- a/src/server/events.ts
+++ b/src/server/events.ts
@@ -13,4 +13,13 @@ export async function emitEvent(ctx: ServiceCtx, event: DomainEvent): Promise<vo
   } catch (err) {
     console.error(`[events] ${event.type} for ${event.entityType}:${event.entityId} failed:`, (err as Error).message);
   }
+  // L14 Abrechnungsübersicht: billing candidates after billing release / daily report approval (idempotent, never throws)
+  if (event.type === "work_order.released_for_billing" || event.type === "report.approved") {
+    try {
+      const { onBillingEvent } = await import("@/server/services/billing/events");
+      await onBillingEvent(ctx, event);
+    } catch (err) {
+      console.error(`[events] billing hook for ${event.type} ${event.entityId} failed:`, (err as Error).message);
+    }
+  }
 }
diff --git a/src/server/jobs/processors/billing-pdf.ts b/src/server/jobs/processors/billing-pdf.ts
new file mode 100644
index 0000000..77780f5
--- /dev/null
+++ b/src/server/jobs/processors/billing-pdf.ts
@@ -0,0 +1,19 @@
+import { dbForTenant } from "@/server/db";
+import type { ServiceCtx } from "@/server/services/context";
+import { generateBillingPdf } from "@/server/services/billing/pdf";
+import type { JobPayload } from "../queues";
+
+/**
+ * Queue "billing-pdf": renders the PDF billing sheet of a billed record (lane L14).
+ * System context: tenant-bound db, stores the sheet via the central document service.
+ */
+export async function process(payload: JobPayload): Promise<void> {
+  const ctx: ServiceCtx = {
+    db: dbForTenant(payload.tenantId),
+    tenantId: payload.tenantId,
+    userId: payload.actorId ?? "system",
+    permissions: new Set(["billing:read", "work_order:read_all", "document:read_internal", "document:write"]),
+  };
+  const res = await generateBillingPdf(ctx, payload.entityId);
+  console.info(`[billing-pdf] ${payload.entityId}: ${res.skipped ? "already rendered" : `stored ${res.documentId}`}`);
+}
diff --git a/src/server/jobs/processors/index.ts b/src/server/jobs/processors/index.ts
index 204dd5c..e9eb334 100644
--- a/src/server/jobs/processors/index.ts
+++ b/src/server/jobs/processors/index.ts
@@ -15,6 +15,7 @@ export const PROCESSORS: Partial<Record<JobQueueName, () => Promise<JobProcessor
   "ai-retention": () => import("./ai-retention").then((m) => m.process), // L10b: daily AI log retention (scheduled by the worker)
   "geocode-site": () => import("./geocode-site").then((m) => m.process), // L13: geocoding of sites (OSM Nominatim)
   "planning-watch": () => import("./planning-watch").then((m) => m.process), // L13: delay/overrun/freed-capacity alerts (every 5 min)
+  "billing-pdf": () => import(/* turbopackIgnore: true */ "./billing-pdf").then((m) => m.process), // L14: worker-only billing sheet PDF (react-dom/server + Chromium)
 };
 
 /** Inline fallback when no Redis is available (dev/demo). */
diff --git a/src/server/jobs/queues.ts b/src/server/jobs/queues.ts
index d62cfdb..97d9493 100644
--- a/src/server/jobs/queues.ts
+++ b/src/server/jobs/queues.ts
@@ -15,6 +15,7 @@ export const JOB_QUEUES = {
   aiRetention: "ai-retention",
   geocodeSite: "geocode-site", // L13 Planung: site address → coordinates (OSM Nominatim, 1 req/s)
   planningWatch: "planning-watch", // L13 Planung: delay/overrun/freed-capacity alerts every 5 min
+  billingPdf: "billing-pdf", // L14 Abrechnungsblatt
 } as const;
 
 export type JobQueueName = (typeof JOB_QUEUES)[keyof typeof JOB_QUEUES];
diff --git a/src/server/pdf/templates/billing.tsx b/src/server/pdf/templates/billing.tsx
new file mode 100644
index 0000000..7afb5bb
--- /dev/null
+++ b/src/server/pdf/templates/billing.tsx
@@ -0,0 +1,46 @@
+/* eslint-disable @next/next/no-head-element -- standalone print document for Chromium, not a Next.js page */
+import { renderToStaticMarkup } from "react-dom/server";
+import type { BillingStatement } from "@/lib/billing/statement";
+import { DOCUMENT_THEME, documentFooterLine } from "@/lib/document-brand";
+import { StatementDocument, statementCss, type Translate } from "@/components/billing/statement-document";
+
+/**
+ * L14 billing sheet PDF (React SSR → static HTML → src/server/pdf/render.ts). Same markup as the
+ * detail/print pages (`StatementDocument`), themed with the Craftvia document CD.
+ */
+
+const esc = (s: string) => s.replace(/&/g, "&amp;").replace(/</g, "&lt;").replace(/>/g, "&gt;").replace(/"/g, "&quot;");
+
+export function renderBillingHtml(input: { statement: BillingStatement; t: Translate; locale: string; timeZone: string; fontDataUri?: string | null }) {
+  const { statement: s, t } = input;
+  const th = DOCUMENT_THEME;
+  const font = input.fontDataUri ? `"CraftviaInter",${th.bodyFont}` : th.bodyFont;
+  const css =
+    `${input.fontDataUri ? `@font-face{font-family:"CraftviaInter";src:url(${input.fontDataUri}) format("truetype");font-weight:100 900;}` : ""}` +
+    `@page{size:A4;}*{box-sizing:border-box;}html,body{margin:0;padding:0;background:${th.pageBackground};}` +
+    statementCss({ text: th.text, muted: th.textMuted, accent: th.accent, rule: th.rule, headBg: th.tableHeaderBackground, warn: th.accentStrong, font }).replace(/font-size:13px/, "font-size:9.5pt");
+  const html =
+    "<!doctype html>" +
+    renderToStaticMarkup(
+      <html lang={input.locale}>
+        <head>
+          <meta charSet="utf-8" />
+          <title>{`${t("sheet.title")} ${s.workOrder.number}`}</title>
+          <style dangerouslySetInnerHTML={{ __html: css }} />
+        </head>
+        <body>
+          <StatementDocument s={s} t={t} locale={input.locale} timeZone={input.timeZone} />
+        </body>
+      </html>,
+    );
+  const small = `font-family:${th.bodyFont};font-size:7pt;color:${th.textMuted};width:100%;padding:0 16mm;display:flex;justify-content:space-between;gap:6mm;`;
+  const created = new Intl.DateTimeFormat(input.locale, { timeZone: input.timeZone, dateStyle: "medium", timeStyle: "short" }).format(new Date(s.record.billedAt ?? s.generatedAt));
+  const headerHtml = `<div style="${small}"><span>${esc(s.tenant.name)}</span><span>${esc(t("sheet.title"))} ${esc(s.workOrder.number)} · ${esc(t(`kind.${s.record.kind}`))}</span></div>`;
+  const page = esc(t("pdf.page", { page: "__P__", pages: "__N__" }))
+    .replace("__P__", '<span class="pageNumber"></span>')
+    .replace("__N__", '<span class="totalPages"></span>');
+  const footerHtml =
+    `<div style="${small}"><span>${esc(t("pdf.recordId"))}: ${esc(s.record.id)} · ${esc(t("pdf.created"))}: ${esc(created)}<br/>${esc(documentFooterLine())}</span>` +
+    `<span style="white-space:nowrap">${page}</span></div>`;
+  return { html, headerHtml, footerHtml };
+}
diff --git a/src/server/rbac.ts b/src/server/rbac.ts
index 3cb0e1b..8699f2d 100644
--- a/src/server/rbac.ts
+++ b/src/server/rbac.ts
@@ -57,6 +57,9 @@ export const PERMISSIONS = [
   "settings:templates",
   // Lotse (KI-Assistent)
   "lotse:use",
+  // L14 Abrechnungsübersicht (keine Buchhaltung): Übersicht lesen / abgerechnet markieren, stornieren, Meilensteine bestätigen
+  "billing:read",
+  "billing:write",
 ] as const;
 
 export type Permission = (typeof PERMISSIONS)[number];
diff --git a/src/server/services/billing/candidates.ts b/src/server/services/billing/candidates.ts
new file mode 100644
index 0000000..f4eeb79
--- /dev/null
+++ b/src/server/services/billing/candidates.ts
@@ -0,0 +1,90 @@
+import type { Prisma } from "@prisma/client";
+import { dayWindow, dbDateToKey } from "@/lib/reports/dates";
+import type { ServiceCtx } from "@/server/services/context";
+import { tenantTimezone } from "@/server/services/work-orders/_shared";
+
+/**
+ * Create missing `open` billing records of a work order (idempotent, L14 §3.2). Internal system
+ * operation: called from the event hook (work_order.released_for_billing, report.approved), from
+ * milestone confirmation and from scripts/billing-backfill.ts — it never checks user permissions
+ * and only reads/writes through the tenant client of `ctx`.
+ *
+ * Sources and periods:
+ * - order_completion: work order `released_for_billing` → from the end of the last billed section
+ *   (or order creation) until now; contains everything of the order not billed yet.
+ * - milestone: confirmed milestone without record → from the end of the last billed section until
+ *   the confirmation time; contains every unbilled position recorded before the confirmation.
+ * - daily_report: approved daily report of an order WITHOUT defined milestones → calendar day of
+ *   the report (tenant time zone). A new report version replaces the report of a still open record.
+ *
+ * Duplicates are impossible: partial unique indexes (one non-voided record per source) + INSERT … ON
+ * CONFLICT DO NOTHING, which also keeps a surrounding transaction intact.
+ */
+export async function syncBillingCandidates(ctx: ServiceCtx, input: { workOrderId: string }, now = new Date()): Promise<{ created: number; updated: number }> {
+  const wo = await ctx.db.workOrder.findFirst({ where: { id: input.workOrderId, deletedAt: null }, select: { id: true, status: true, createdAt: true } });
+  if (!wo) return { created: 0, updated: 0 };
+
+  const [existing, milestones] = await Promise.all([
+    ctx.db.billingRecord.findMany({
+      where: { workOrderId: wo.id, status: { not: "voided" } },
+      select: { id: true, kind: true, status: true, milestoneId: true, reportId: true, periodTo: true },
+    }),
+    ctx.db.workOrderMilestone.findMany({ where: { workOrderId: wo.id, deletedAt: null }, select: { id: true, status: true, confirmedAt: true, billingRecordId: true } }),
+  ]);
+
+  const billedTo = existing.filter((r) => r.status === "billed").map((r) => r.periodTo.getTime());
+  // nothing billed yet → from the first documented activity (work may be recorded before the order row was created, e.g. imports/Notdienst)
+  const periodFrom = billedTo.length ? new Date(Math.max(...billedTo)) : await firstActivity(ctx, wo.id, wo.createdAt);
+  const data: Prisma.BillingRecordCreateManyInput[] = [];
+  let updated = 0;
+
+  if (wo.status === "released_for_billing" && !existing.some((r) => r.kind === "order_completion")) {
+    data.push({ tenantId: ctx.tenantId, workOrderId: wo.id, kind: "order_completion", periodFrom, periodTo: now > periodFrom ? now : periodFrom });
+  }
+
+  for (const m of milestones) {
+    if (m.status !== "confirmed" || m.billingRecordId) continue;
+    if (existing.some((r) => r.kind === "milestone" && r.milestoneId === m.id)) continue;
+    const to = m.confirmedAt ?? now;
+    data.push({ tenantId: ctx.tenantId, workOrderId: wo.id, kind: "milestone", milestoneId: m.id, periodFrom: periodFrom < to ? periodFrom : to, periodTo: to });
+  }
+
+  if (milestones.length === 0) {
+    const reports = await ctx.db.report.findMany({
+      where: { workOrderId: wo.id, type: "daily", status: { in: ["approved", "superseded"] } },
+      select: { id: true, lineageId: true, status: true, reportDate: true },
+    });
+    const approved = reports.filter((r) => r.status === "approved");
+    if (approved.length) {
+      const tz = await tenantTimezone(ctx);
+      const lineageOf = new Map(reports.map((r) => [r.id, r.lineageId]));
+      for (const r of approved) {
+        const sameLineage = existing.filter((e) => e.kind === "daily_report" && e.reportId && lineageOf.get(e.reportId) === r.lineageId);
+        if (sameLineage.length) {
+          for (const e of sameLineage) {
+            if (e.status !== "open" || e.reportId === r.id) continue;
+            updated += (await ctx.db.billingRecord.updateMany({ where: { id: e.id, status: "open" }, data: { reportId: r.id } })).count;
+          }
+          continue;
+        }
+        const w = dayWindow(dbDateToKey(r.reportDate), tz);
+        data.push({ tenantId: ctx.tenantId, workOrderId: wo.id, kind: "daily_report", reportId: r.id, periodFrom: w.start, periodTo: w.end });
+      }
+    }
+  }
+
+  if (!data.length) return { created: 0, updated };
+  const res = await ctx.db.billingRecord.createMany({ data, skipDuplicates: true });
+  return { created: res.count, updated };
+}
+
+/** Earliest of: order creation, first time entry, first material entry, first approved report day. */
+async function firstActivity(ctx: ServiceCtx, workOrderId: string, createdAt: Date): Promise<Date> {
+  const [entry, usage, report] = await Promise.all([
+    ctx.db.timeEntry.findFirst({ where: { workSession: { workOrderId } }, orderBy: { startedAt: "asc" }, select: { startedAt: true } }),
+    ctx.db.materialUsage.findFirst({ where: { workOrderId }, orderBy: { createdAt: "asc" }, select: { createdAt: true } }),
+    ctx.db.report.findFirst({ where: { workOrderId, status: "approved" }, orderBy: { reportDate: "asc" }, select: { reportDate: true } }),
+  ]);
+  const times = [createdAt, entry?.startedAt, usage?.createdAt, report?.reportDate].filter((d): d is Date => !!d).map((d) => d.getTime());
+  return new Date(Math.min(...times));
+}
diff --git a/src/server/services/billing/common.ts b/src/server/services/billing/common.ts
new file mode 100644
index 0000000..e78a1ab
--- /dev/null
+++ b/src/server/services/billing/common.ts
@@ -0,0 +1,31 @@
+import { writeAuditLog } from "@/server/audit";
+import type { ServiceCtx } from "@/server/services/context";
+
+/** Shared helpers of the billing overview (L14). */
+
+export async function auditBilling(
+  ctx: ServiceCtx,
+  entity: "billing_record" | "work_order_milestone",
+  action: "create" | "update" | "delete",
+  entityId: string,
+  before?: unknown,
+  after?: unknown,
+): Promise<void> {
+  await writeAuditLog({ tenantId: ctx.tenantId, actorId: ctx.userId, action, entity, entityId, before, after });
+}
+
+export function customerDisplay(c: { companyName: string | null; firstName: string | null; lastName: string | null; customerNumber?: string | null }): string {
+  return c.companyName || [c.firstName, c.lastName].filter(Boolean).join(" ") || c.customerNumber || "—";
+}
+
+export function addressOf(x: { street?: string | null; houseNumber?: string | null; postalCode?: string | null; city?: string | null }) {
+  return {
+    line1: [x.street, x.houseNumber].filter(Boolean).join(" ") || null,
+    line2: [x.postalCode, x.city].filter(Boolean).join(" ") || null,
+  };
+}
+
+/** JSON copy for audit before/after and snapshots (Dates → ISO strings). */
+export function plain<T>(value: T): unknown {
+  return JSON.parse(JSON.stringify(value));
+}
diff --git a/src/server/services/billing/events.ts b/src/server/services/billing/events.ts
new file mode 100644
index 0000000..6b8d181
--- /dev/null
+++ b/src/server/services/billing/events.ts
@@ -0,0 +1,16 @@
+import type { DomainEvent } from "@/lib/events";
+import type { ServiceCtx } from "@/server/services/context";
+import { syncBillingCandidates } from "./candidates";
+
+/**
+ * Event hook (called from src/server/events.ts#emitEvent): creates billing candidates after the
+ * existing billing release and daily report approval — without touching those services.
+ */
+export async function onBillingEvent(ctx: ServiceCtx, event: DomainEvent): Promise<void> {
+  if (event.type === "work_order.released_for_billing" && event.entityType === "work_order") {
+    await syncBillingCandidates(ctx, { workOrderId: event.entityId });
+  } else if (event.type === "report.approved" && event.entityType === "report") {
+    const report = await ctx.db.report.findFirst({ where: { id: event.entityId }, select: { workOrderId: true, type: true } });
+    if (report?.type === "daily") await syncBillingCandidates(ctx, { workOrderId: report.workOrderId });
+  }
+}
diff --git a/src/server/services/billing/milestones.ts b/src/server/services/billing/milestones.ts
new file mode 100644
index 0000000..5ae1649
--- /dev/null
+++ b/src/server/services/billing/milestones.ts
@@ -0,0 +1,172 @@
+import type { WorkOrderMilestone } from "@prisma/client";
+import { z } from "zod";
+import {
+  createMilestoneSchema,
+  milestoneReachPayload,
+  moveMilestoneSchema,
+  rejectMilestoneSchema,
+  updateMilestoneSchema,
+  type CreateMilestoneInput,
+} from "@/lib/billing/schemas";
+import { emitEvent } from "@/server/events";
+import { assertCan, can, inTransaction, ServiceError, type ServiceCtx } from "@/server/services/context";
+import { FINAL_STATUSES, loadVisibleWorkOrder, parseInput } from "@/server/services/work-orders/_shared";
+import { syncBillingCandidates } from "./candidates";
+import { auditBilling, plain } from "./common";
+
+/**
+ * Work order milestones (L14 §3.4): back office defines sections (`work_order:write`, only while
+ * `open`), the field reports "reached" (`field:execute` + order in scope, or back office), back office
+ * confirms (→ billing record) or rejects with a reason (`billing:write`).
+ */
+
+async function requireMilestone(ctx: ServiceCtx, milestoneId: string): Promise<WorkOrderMilestone> {
+  const m = await ctx.db.workOrderMilestone.findFirst({ where: { id: milestoneId, deletedAt: null } });
+  if (!m) throw new ServiceError("not_found", "milestone_not_found");
+  return m;
+}
+
+/** Milestones of a visible work order (field roles: scope; back office: all). */
+export async function listMilestones(ctx: ServiceCtx, workOrderId: string): Promise<WorkOrderMilestone[]> {
+  await loadVisibleWorkOrder(ctx, workOrderId);
+  return ctx.db.workOrderMilestone.findMany({ where: { workOrderId, deletedAt: null }, orderBy: [{ sortOrder: "asc" }, { createdAt: "asc" }] });
+}
+
+export async function createMilestone(ctx: ServiceCtx, raw: CreateMilestoneInput): Promise<WorkOrderMilestone> {
+  assertCan(ctx, "work_order:write");
+  const input = parseInput(createMilestoneSchema, raw);
+  const wo = await loadVisibleWorkOrder(ctx, input.workOrderId);
+  if (FINAL_STATUSES.includes(wo.status)) throw new ServiceError("invalid", "not_editable", { status: wo.status });
+  const last = await ctx.db.workOrderMilestone.findFirst({ where: { workOrderId: wo.id, deletedAt: null }, orderBy: { sortOrder: "desc" }, select: { sortOrder: true } });
+  const m = await ctx.db.workOrderMilestone.create({
+    data: { tenantId: ctx.tenantId, workOrderId: wo.id, title: input.title, description: input.description, sortOrder: (last?.sortOrder ?? 0) + 10, createdById: ctx.userId },
+  });
+  await auditBilling(ctx, "work_order_milestone", "create", m.id, undefined, plain(m));
+  return m;
+}
+
+async function requireEditable(ctx: ServiceCtx, milestoneId: string, { openOnly }: { openOnly: boolean }) {
+  const m = await requireMilestone(ctx, milestoneId);
+  const wo = await loadVisibleWorkOrder(ctx, m.workOrderId);
+  if (FINAL_STATUSES.includes(wo.status)) throw new ServiceError("invalid", "not_editable", { status: wo.status });
+  if (openOnly && m.status !== "open") throw new ServiceError("invalid", "milestone_not_open", { status: m.status });
+  return { m, wo };
+}
+
+export async function updateMilestone(ctx: ServiceCtx, raw: z.input<typeof updateMilestoneSchema>): Promise<WorkOrderMilestone> {
+  assertCan(ctx, "work_order:write");
+  const input = parseInput(updateMilestoneSchema, raw);
+  const { m } = await requireEditable(ctx, input.milestoneId, { openOnly: true });
+  const data = { ...(input.title !== undefined ? { title: input.title } : {}), ...(input.description !== undefined ? { description: input.description } : {}) };
+  if (!Object.keys(data).length) return m;
+  const res = await ctx.db.workOrderMilestone.updateMany({ where: { id: m.id, status: "open", deletedAt: null }, data });
+  if (res.count !== 1) throw new ServiceError("invalid", "milestone_not_open");
+  const after = await requireMilestone(ctx, m.id);
+  await auditBilling(ctx, "work_order_milestone", "update", m.id, plain(m), plain(after));
+  return after;
+}
+
+/** Soft delete (only `open`). */
+export async function deleteMilestone(ctx: ServiceCtx, milestoneId: string): Promise<void> {
+  assertCan(ctx, "work_order:write");
+  const { m } = await requireEditable(ctx, z.string().min(1).max(64).parse(milestoneId), { openOnly: true });
+  const res = await ctx.db.workOrderMilestone.updateMany({ where: { id: m.id, status: "open", deletedAt: null }, data: { deletedAt: new Date() } });
+  if (res.count !== 1) throw new ServiceError("invalid", "milestone_not_open");
+  await auditBilling(ctx, "work_order_milestone", "delete", m.id, plain(m), { deletedAt: new Date().toISOString() });
+}
+
+/** Move one step up/down; sort orders are renumbered (10, 20, …) in one transaction. */
+export async function moveMilestone(ctx: ServiceCtx, raw: z.input<typeof moveMilestoneSchema>): Promise<void> {
+  assertCan(ctx, "work_order:write");
+  const input = parseInput(moveMilestoneSchema, raw);
+  const { m } = await requireEditable(ctx, input.milestoneId, { openOnly: false });
+  await inTransaction(ctx, async (tx) => {
+    const list = await tx.db.workOrderMilestone.findMany({ where: { workOrderId: m.workOrderId, deletedAt: null }, orderBy: [{ sortOrder: "asc" }, { createdAt: "asc" }], select: { id: true, sortOrder: true } });
+    const i = list.findIndex((x) => x.id === m.id);
+    const j = input.direction === "up" ? i - 1 : i + 1;
+    if (i < 0 || j < 0 || j >= list.length) return;
+    [list[i], list[j]] = [list[j], list[i]];
+    for (const [idx, x] of list.entries()) {
+      if (x.sortOrder !== (idx + 1) * 10) await tx.db.workOrderMilestone.updateMany({ where: { id: x.id }, data: { sortOrder: (idx + 1) * 10 } });
+    }
+    await auditBilling(tx, "work_order_milestone", "update", m.id, { sortOrder: m.sortOrder }, { direction: input.direction, order: list.map((x) => x.id) });
+  });
+}
+
+const reachSchema = milestoneReachPayload.extend({ workOrderId: z.string().trim().min(1).max(64).optional() });
+
+/**
+ * "Erreicht melden" (field or back office). Idempotent: a milestone that is no longer `open`
+ * stays unchanged (`changed: false`), so a replayed offline op never fails.
+ */
+export async function markMilestoneReached(ctx: ServiceCtx, raw: z.input<typeof reachSchema>): Promise<{ milestone: WorkOrderMilestone; changed: boolean }> {
+  if (!can(ctx, "field:execute") && !can(ctx, "work_order:write")) throw new ServiceError("forbidden", "missing permission field:execute");
+  const input = parseInput(reachSchema, raw);
+  const m = await requireMilestone(ctx, input.milestoneId);
+  if (input.workOrderId && input.workOrderId !== m.workOrderId) throw new ServiceError("not_found", "milestone_not_found");
+  const wo = await loadVisibleWorkOrder(ctx, m.workOrderId);
+  if (FINAL_STATUSES.includes(wo.status)) throw new ServiceError("invalid", "work_order_status", { status: wo.status });
+  if (m.status !== "open") return { milestone: m, changed: false };
+
+  const res = await ctx.db.workOrderMilestone.updateMany({
+    where: { id: m.id, status: "open", deletedAt: null },
+    data: { status: "reached", reachedById: ctx.userId, reachedAt: new Date(), reachedNote: input.note },
+  });
+  const after = await requireMilestone(ctx, m.id);
+  if (res.count !== 1) return { milestone: after, changed: false };
+  await auditBilling(ctx, "work_order_milestone", "update", m.id, { status: m.status }, { status: after.status, reachedNote: after.reachedNote, op: "reach" });
+  await emitEvent(ctx, { type: "milestone.reached", entityType: "milestone", entityId: m.id, data: { number: wo.number, milestone: m.title, workOrderId: wo.id } });
+  return { milestone: after, changed: true };
+}
+
+/** Confirm a reported (or still open) milestone → billing record (same transaction). */
+export async function confirmMilestone(ctx: ServiceCtx, milestoneId: string): Promise<WorkOrderMilestone> {
+  assertCan(ctx, "billing:write");
+  const id = z.string().trim().min(1).max(64).parse(milestoneId);
+  const { before, after, number } = await inTransaction(ctx, async (tx) => {
+    const m = await requireMilestone(tx, id);
+    const wo = await loadVisibleWorkOrder(tx, m.workOrderId);
+    if (m.status !== "open" && m.status !== "reached") throw new ServiceError("conflict", "milestone_not_confirmable", { status: m.status });
+    const now = new Date();
+    const res = await tx.db.workOrderMilestone.updateMany({
+      where: { id: m.id, status: { in: ["open", "reached"] }, deletedAt: null },
+      data: { status: "confirmed", confirmedById: tx.userId, confirmedAt: now, ...(m.reachedAt ? {} : { reachedAt: now, reachedById: tx.userId }) },
+    });
+    if (res.count !== 1) throw new ServiceError("conflict", "milestone_not_confirmable");
+    await syncBillingCandidates(tx, { workOrderId: m.workOrderId }, now);
+    const updated = await requireMilestone(tx, m.id);
+    await auditBilling(tx, "work_order_milestone", "update", m.id, { status: m.status }, { status: updated.status, op: "confirm" });
+    return { before: m, after: updated, number: wo.number };
+  });
+  await emitEvent(ctx, {
+    type: "milestone.confirmed",
+    entityType: "milestone",
+    entityId: after.id,
+    data: { number, milestone: after.title, workOrderId: after.workOrderId, reporterId: before.reachedById, occurrenceId: `${after.id}:confirmed` },
+  });
+  return after;
+}
+
+/** Reject a reported milestone (reason mandatory) → back to `open`, the reporter is informed. */
+export async function rejectMilestone(ctx: ServiceCtx, raw: z.input<typeof rejectMilestoneSchema>): Promise<WorkOrderMilestone> {
+  assertCan(ctx, "billing:write");
+  const input = parseInput(rejectMilestoneSchema, raw);
+  const m = await requireMilestone(ctx, input.milestoneId);
+  const wo = await loadVisibleWorkOrder(ctx, m.workOrderId);
+  if (m.status !== "reached") throw new ServiceError("conflict", "milestone_not_reached", { status: m.status });
+  const now = new Date();
+  const res = await ctx.db.workOrderMilestone.updateMany({
+    where: { id: m.id, status: "reached", deletedAt: null },
+    data: { status: "open", rejectedById: ctx.userId, rejectedAt: now, rejectionReason: input.reason, reachedById: null, reachedAt: null, reachedNote: null },
+  });
+  if (res.count !== 1) throw new ServiceError("conflict", "milestone_not_reached");
+  const after = await requireMilestone(ctx, m.id);
+  await auditBilling(ctx, "work_order_milestone", "update", m.id, { status: m.status, reachedById: m.reachedById }, { status: after.status, rejectionReason: input.reason, op: "reject" });
+  await emitEvent(ctx, {
+    type: "milestone.rejected",
+    entityType: "milestone",
+    entityId: m.id,
+    data: { number: wo.number, milestone: m.title, workOrderId: wo.id, reporterId: m.reachedById, reason: input.reason, occurrenceId: `${m.id}:rejected:${now.getTime()}` },
+  });
+  return after;
+}
diff --git a/src/server/services/billing/pdf.ts b/src/server/services/billing/pdf.ts
new file mode 100644
index 0000000..379d073
--- /dev/null
+++ b/src/server/services/billing/pdf.ts
@@ -0,0 +1,60 @@
+import { existsSync } from "node:fs";
+import { readFile } from "node:fs/promises";
+import { join } from "node:path";
+import { createTranslator } from "next-intl";
+import type { BillingStatement } from "@/lib/billing/statement";
+import { ServiceError, type ServiceCtx } from "@/server/services/context";
+import { storeFile } from "@/server/services/documents/store";
+import { tenantTimezone } from "@/server/services/work-orders/_shared";
+import { auditBilling } from "./common";
+
+async function loadBillingMessages(locale: string): Promise<Record<string, unknown>> {
+  const file = join(process.cwd(), "messages", locale, "billing.json");
+  const fallback = join(process.cwd(), "messages", "de", "billing.json");
+  return JSON.parse(await readFile(existsSync(file) ? file : fallback, "utf8"));
+}
+
+/**
+ * Render the PDF billing sheet of a BILLED record from its frozen snapshot and file it as Document
+ * (category `other`, visibility `backoffice_only`, title "Abrechnungsblatt …"). Immutable: an existing
+ * PDF is never replaced. Runs in the worker (jobs/processors/billing-pdf.ts).
+ */
+export async function generateBillingPdf(ctx: ServiceCtx, recordId: string): Promise<{ documentId: string; checksum: string; skipped: boolean }> {
+  const record = await ctx.db.billingRecord.findFirst({ where: { id: recordId } });
+  if (!record) throw new ServiceError("not_found", "billing_record_not_found");
+  if (record.status !== "billed" || !record.snapshot) throw new ServiceError("invalid", "billing_record_not_billed");
+  if (record.pdfDocumentId) return { documentId: record.pdfDocumentId, checksum: record.pdfChecksum ?? "", skipped: true };
+
+  const snap = record.snapshot as unknown as BillingStatement;
+  const statement: BillingStatement = { ...snap, record: { ...snap.record, status: "billed", invoiceNumber: record.invoiceNumber } };
+  const settings = await ctx.db.tenantSettings.findFirst({ select: { locale: true } });
+  const locale = settings?.locale === "en" ? "en" : "de";
+  const timeZone = await tenantTimezone(ctx);
+  const t = createTranslator({ locale, messages: await loadBillingMessages(locale) }) as unknown as (key: string, values?: Record<string, string | number>) => string;
+  const fontPath = join(process.cwd(), "src", "app", "fonts", "inter-variable.ttf");
+  const fontDataUri = existsSync(fontPath) ? `data:font/ttf;base64,${(await readFile(fontPath)).toString("base64")}` : null;
+
+  const [{ renderBillingHtml }, { renderHtmlToPdf }] = await Promise.all([import("@/server/pdf/templates/billing"), import("@/server/pdf/render")]);
+  const { html, headerHtml, footerHtml } = renderBillingHtml({ statement, t, locale, timeZone, fontDataUri });
+  const pdf = await renderHtmlToPdf(html, { headerHtml, footerHtml });
+
+  const doc = await storeFile(ctx, {
+    bytes: pdf,
+    fileName: `Abrechnungsblatt-${statement.workOrder.number}-${record.id.slice(-8)}.pdf`,
+    declaredMime: "application/pdf",
+    category: "other",
+    visibility: "backoffice_only",
+    links: { customerId: statement.customer.id, siteId: statement.site?.id ?? null, workOrderId: record.workOrderId },
+    title: t("pdf.documentTitle", { number: statement.workOrder.number, kind: t(`kind.${statement.record.kind}`) }),
+    approvalStatus: "approved",
+  });
+
+  const res = await ctx.db.billingRecord.updateMany({ where: { id: record.id, pdfDocumentId: null }, data: { pdfDocumentId: doc.id, pdfChecksum: doc.checksum } });
+  if (res.count !== 1) {
+    await ctx.db.document.update({ where: { id: doc.id }, data: { deletedAt: new Date() } });
+    const current = await ctx.db.billingRecord.findFirstOrThrow({ where: { id: record.id }, select: { pdfDocumentId: true, pdfChecksum: true } });
+    return { documentId: current.pdfDocumentId ?? doc.id, checksum: current.pdfChecksum ?? "", skipped: true };
+  }
+  await auditBilling(ctx, "billing_record", "update", record.id, { pdfDocumentId: null }, { pdfDocumentId: doc.id, pdfChecksum: doc.checksum });
+  return { documentId: doc.id, checksum: doc.checksum, skipped: false };
+}
diff --git a/src/server/services/billing/queries.ts b/src/server/services/billing/queries.ts
new file mode 100644
index 0000000..42ce363
--- /dev/null
+++ b/src/server/services/billing/queries.ts
@@ -0,0 +1,183 @@
+import type { BillingRecord, Prisma } from "@prisma/client";
+import { billingListFilterSchema, type BillingListFilter } from "@/lib/billing/schemas";
+import { countTrips, type BillingStatement } from "@/lib/billing/statement";
+import { dayWindow } from "@/lib/reports/dates";
+import { assertCan, can, ServiceError, type ServiceCtx } from "@/server/services/context";
+import { tenantTimezone } from "@/server/services/work-orders/_shared";
+import { customerDisplay } from "./common";
+import { positionWindow, statementOf } from "./statement";
+
+/** Read models of the billing overview (L14 §3.5) — all require `billing:read`. */
+
+export type BillingSummary = { workMinutes: number; travelMinutes: number; trips: number; materialCount: number; pendingMinutes: number };
+
+function inWindow(d: Date, w: { gte?: Date; lt?: Date } | undefined): boolean {
+  if (!w) return true;
+  return (!w.gte || d >= w.gte) && (!w.lt || d < w.lt);
+}
+
+/** Summaries for a page of records: frozen snapshot for billed/voided, two batched queries for open records. */
+async function summarize(ctx: ServiceCtx, rows: BillingRecord[]): Promise<Map<string, BillingSummary>> {
+  const out = new Map<string, BillingSummary>();
+  for (const r of rows) {
+    if (r.status === "open" || !r.snapshot) continue;
+    const s = r.snapshot as unknown as BillingStatement;
+    out.set(r.id, { workMinutes: s.time.totals.work, travelMinutes: s.time.totals.travel, trips: s.trips.count, materialCount: s.materials.used.length + s.materials.additional.length, pendingMinutes: s.time.pendingMinutes });
+  }
+  const open = rows.filter((r) => !out.has(r.id));
+  if (!open.length) return out;
+  const tz = await tenantTimezone(ctx);
+  const woIds = [...new Set(open.map((r) => r.workOrderId))];
+  const [entries, usages] = await Promise.all([
+    ctx.db.timeEntry.findMany({
+      where: { workSession: { workOrderId: { in: woIds } }, billingRecordId: null, approvalStatus: { in: ["approved", "pending"] } },
+      select: { type: true, startedAt: true, endedAt: true, approvalStatus: true, workSession: { select: { workOrderId: true } } },
+    }),
+    ctx.db.materialUsage.findMany({ where: { workOrderId: { in: woIds }, billingRecordId: null }, select: { workOrderId: true, createdAt: true, usageStatus: true } }),
+  ]);
+  for (const r of open) {
+    const w = positionWindow(r);
+    const sum: BillingSummary = { workMinutes: 0, travelMinutes: 0, trips: 0, materialCount: 0, pendingMinutes: 0 };
+    const travel: Array<{ startedAt: Date; endedAt: Date | null }> = [];
+    for (const e of entries) {
+      if (e.workSession.workOrderId !== r.workOrderId || !inWindow(e.startedAt, w)) continue;
+      const minutes = e.endedAt ? Math.max(0, Math.round((e.endedAt.getTime() - e.startedAt.getTime()) / 60_000)) : 0;
+      if (e.approvalStatus === "pending") {
+        if (e.type !== "break" && e.type !== "interruption") sum.pendingMinutes += minutes;
+        continue;
+      }
+      if (!e.endedAt) continue;
+      if (e.type === "work") sum.workMinutes += minutes;
+      if (e.type === "travel" || e.type === "return_travel") sum.travelMinutes += minutes;
+      if (e.type === "travel") travel.push(e);
+    }
+    sum.trips = countTrips(travel, tz).count;
+    sum.materialCount = usages.filter((u) => u.workOrderId === r.workOrderId && u.usageStatus !== "not_used" && inWindow(u.createdAt, w)).length;
+    out.set(r.id, sum);
+  }
+  return out;
+}
+
+export async function listBillingRecords(ctx: ServiceCtx, raw: BillingListFilter = {}) {
+  assertCan(ctx, "billing:read");
+  const f = billingListFilterSchema.parse(raw);
+  const tz = await tenantTimezone(ctx);
+
+  const workOrder: Prisma.WorkOrderWhereInput = { deletedAt: null };
+  if (f.customerId) workOrder.customerId = f.customerId;
+  if (f.teamId) workOrder.assignedTeamId = f.teamId;
+  if (f.q) {
+    const contains = { contains: f.q, mode: "insensitive" as const };
+    workOrder.OR = [
+      { number: contains },
+      { externalOrderNumber: contains },
+      { offerNumber: contains },
+      { title: contains },
+      { customer: { OR: [{ companyName: contains }, { lastName: contains }, { firstName: contains }, { customerNumber: contains }] } },
+    ];
+  }
+  const where: Prisma.BillingRecordWhereInput = { status: f.status, workOrder, ...(f.kind ? { kind: f.kind } : {}) };
+  if (f.from) where.periodTo = { gt: dayWindow(f.from, tz).start };
+  if (f.to) where.periodFrom = { lt: dayWindow(f.to, tz).end };
+
+  const orderBy: Prisma.BillingRecordOrderByWithRelationInput[] =
+    f.status === "open" ? [{ createdAt: "asc" }] : f.status === "billed" ? [{ billedAt: "desc" }] : [{ voidedAt: "desc" }];
+
+  const [total, rows] = await Promise.all([
+    ctx.db.billingRecord.count({ where }),
+    ctx.db.billingRecord.findMany({
+      where,
+      orderBy: [...orderBy, { id: "asc" }],
+      skip: (f.page - 1) * f.pageSize,
+      take: f.pageSize,
+      include: {
+        workOrder: {
+          select: {
+            id: true,
+            number: true,
+            title: true,
+            customer: { select: { id: true, companyName: true, firstName: true, lastName: true, customerNumber: true } },
+            site: { select: { id: true, name: true } },
+            team: { select: { id: true, name: true } },
+          },
+        },
+      },
+    }),
+  ]);
+  const milestoneIds = rows.map((r) => r.milestoneId).filter((x): x is string => !!x);
+  const reportIds = rows.map((r) => r.reportId).filter((x): x is string => !!x);
+  const [summaries, milestones, reports] = await Promise.all([
+    summarize(ctx, rows),
+    milestoneIds.length ? ctx.db.workOrderMilestone.findMany({ where: { id: { in: milestoneIds } }, select: { id: true, title: true } }) : Promise.resolve([]),
+    reportIds.length ? ctx.db.report.findMany({ where: { id: { in: reportIds } }, select: { id: true, reportDate: true } }) : Promise.resolve([]),
+  ]);
+  const titleOf = new Map(milestones.map((m) => [m.id, m.title]));
+  const dateOf = new Map(reports.map((r) => [r.id, r.reportDate.toISOString().slice(0, 10)]));
+
+  const items = rows.map((r) => ({
+    id: r.id,
+    kind: r.kind,
+    status: r.status,
+    periodFrom: r.periodFrom,
+    periodTo: r.periodTo,
+    readySince: r.createdAt,
+    billedAt: r.billedAt,
+    voidedAt: r.voidedAt,
+    voidReason: r.voidReason,
+    invoiceNumber: r.invoiceNumber,
+    hasPdf: !!r.pdfDocumentId,
+    milestoneTitle: r.milestoneId ? (titleOf.get(r.milestoneId) ?? null) : null,
+    reportDate: r.reportId ? (dateOf.get(r.reportId) ?? null) : null,
+    workOrder: { id: r.workOrder.id, number: r.workOrder.number, title: r.workOrder.title },
+    customer: { id: r.workOrder.customer.id, name: customerDisplay(r.workOrder.customer) },
+    site: r.workOrder.site,
+    team: r.workOrder.team,
+    summary: summaries.get(r.id)!,
+  }));
+  return { items, total, page: f.page, pageSize: f.pageSize };
+}
+
+export type BillingListItem = Awaited<ReturnType<typeof listBillingRecords>>["items"][number];
+
+export async function getBillingRecordDetail(ctx: ServiceCtx, recordId: string) {
+  assertCan(ctx, "billing:read");
+  const record = await ctx.db.billingRecord.findFirst({ where: { id: recordId, workOrder: { deletedAt: null } } });
+  if (!record) throw new ServiceError("not_found", "billing_record_not_found");
+  const [statement, voidedBy] = await Promise.all([
+    statementOf(ctx, record),
+    record.voidedById ? ctx.db.user.findFirst({ where: { id: record.voidedById }, select: { name: true } }) : Promise.resolve(null),
+  ]);
+  return {
+    record: {
+      id: record.id,
+      kind: record.kind,
+      status: record.status,
+      workOrderId: record.workOrderId,
+      invoiceNumber: record.invoiceNumber,
+      pdfDocumentId: record.pdfDocumentId,
+      pdfChecksum: record.pdfChecksum,
+      billedAt: record.billedAt,
+      voidedAt: record.voidedAt,
+      voidReason: record.voidReason,
+      voidedByName: voidedBy?.name ?? null,
+      createdAt: record.createdAt,
+    },
+    statement,
+  };
+}
+
+/** Records of one work order (detail tab). */
+export async function listWorkOrderBillingRecords(ctx: ServiceCtx, workOrderId: string) {
+  assertCan(ctx, "billing:read");
+  return ctx.db.billingRecord.findMany({
+    where: { workOrderId },
+    orderBy: { createdAt: "desc" },
+    select: { id: true, kind: true, status: true, periodFrom: true, periodTo: true, invoiceNumber: true, billedAt: true, createdAt: true, milestoneId: true, reportId: true, pdfDocumentId: true },
+  });
+}
+
+/** Dashboard tile "Bereit zur Abrechnung" (0 without billing:read). */
+export async function countOpenBillingRecords(ctx: ServiceCtx): Promise<number> {
+  if (!can(ctx, "billing:read")) return 0;
+  return ctx.db.billingRecord.count({ where: { status: "open", workOrder: { deletedAt: null } } });
+}
diff --git a/src/server/services/billing/records.ts b/src/server/services/billing/records.ts
new file mode 100644
index 0000000..085bb64
--- /dev/null
+++ b/src/server/services/billing/records.ts
@@ -0,0 +1,180 @@
+import type { BillingRecord, Prisma } from "@prisma/client";
+import { markBilledSchema, updateInvoiceNumberSchema, voidBillingSchema, type MarkBilledInput, type VoidBillingInput } from "@/lib/billing/schemas";
+import { assertCan, inTransaction, ServiceError, type ServiceCtx } from "@/server/services/context";
+import { loadVisibleWorkOrder, parseInput } from "@/server/services/work-orders/_shared";
+import { applyTransition } from "@/server/services/work-orders/transition";
+import { auditBilling } from "./common";
+import { computeStatement } from "./statement";
+
+/**
+ * Billing actions (L14 §3.4). Handing over to the external accounting = "Abgerechnet" with an
+ * optional invoice number + PDF sheet. Nothing here creates invoices, amounts or payments.
+ */
+
+export type BillingDeps = {
+  /** queue the PDF sheet rendering (worker); injectable for tests */
+  dispatchPdf: (ctx: ServiceCtx, recordId: string) => Promise<void>;
+};
+
+export const defaultBillingDeps: BillingDeps = {
+  async dispatchPdf(ctx, recordId) {
+    try {
+      const [{ dispatchJob }, { JOB_QUEUES }] = await Promise.all([import("@/server/jobs/dispatch"), import("@/server/jobs/queues")]);
+      await dispatchJob(JOB_QUEUES.billingPdf, { tenantId: ctx.tenantId, entityId: recordId, actorId: ctx.userId });
+    } catch (err) {
+      // billed stays valid; the PDF can be generated again from the detail page
+      console.error(`[billing] pdf job for ${recordId} failed:`, (err as Error).message);
+    }
+  },
+};
+
+const view = (r: Pick<BillingRecord, "id" | "kind" | "status" | "workOrderId" | "invoiceNumber" | "milestoneId" | "reportId">) => ({
+  id: r.id,
+  kind: r.kind,
+  status: r.status,
+  workOrderId: r.workOrderId,
+  invoiceNumber: r.invoiceNumber,
+  milestoneId: r.milestoneId,
+  reportId: r.reportId,
+});
+
+async function requireRecord(ctx: ServiceCtx, recordId: string): Promise<BillingRecord> {
+  const record = await ctx.db.billingRecord.findFirst({ where: { id: recordId } });
+  if (!record) throw new ServiceError("not_found", "billing_record_not_found");
+  return record;
+}
+
+/**
+ * Mark an open record as billed: freeze the statement as snapshot, assign its time/material positions
+ * (each position belongs to at most one billed section), mark the milestone billed, move the order
+ * to `billed` for the order completion, audit, then queue the PDF sheet.
+ * Pending (not approved) time entries in the period → `blocked pending_time_entries` unless
+ * `confirmPendingExcluded` (they are then NOT part of the section).
+ */
+export async function markBilled(ctx: ServiceCtx, raw: MarkBilledInput, deps: BillingDeps = defaultBillingDeps): Promise<BillingRecord> {
+  assertCan(ctx, "billing:write");
+  const input = parseInput(markBilledSchema, raw);
+  const updated = await inTransaction(ctx, async (tx) => {
+    const record = await requireRecord(tx, input.recordId);
+    if (record.status !== "open") throw new ServiceError("conflict", "billing_record_not_open", { status: record.status });
+
+    const statement = await computeStatement(tx, record);
+    if (statement.time.pendingMinutes > 0 && !input.confirmPendingExcluded) {
+      throw new ServiceError("blocked", "pending_time_entries", [{ kind: "missing_field", field: "pending_time_entries" }]);
+    }
+
+    const billedAt = new Date();
+    const billedBy = await tx.db.user.findFirst({ where: { id: tx.userId }, select: { name: true } });
+    const frozen = {
+      ...statement,
+      generatedAt: billedAt.toISOString(),
+      record: { ...statement.record, status: "billed" as const, invoiceNumber: input.invoiceNumber, billedAt: billedAt.toISOString(), billedByName: billedBy?.name ?? null },
+    };
+    const res = await tx.db.billingRecord.updateMany({
+      where: { id: record.id, status: "open" },
+      data: { status: "billed", snapshot: frozen as unknown as Prisma.InputJsonValue, invoiceNumber: input.invoiceNumber, billedById: tx.userId, billedAt },
+    });
+    if (res.count !== 1) throw new ServiceError("conflict", "billing_record_not_open");
+
+    const { timeEntryIds, materialUsageIds } = statement.positions;
+    if (timeEntryIds.length) {
+      const r = await tx.db.timeEntry.updateMany({ where: { id: { in: timeEntryIds }, billingRecordId: null }, data: { billingRecordId: record.id } });
+      if (r.count !== timeEntryIds.length) throw new ServiceError("conflict", "positions_already_billed");
+    }
+    if (materialUsageIds.length) {
+      const r = await tx.db.materialUsage.updateMany({ where: { id: { in: materialUsageIds }, billingRecordId: null }, data: { billingRecordId: record.id } });
+      if (r.count !== materialUsageIds.length) throw new ServiceError("conflict", "positions_already_billed");
+    }
+    if (record.kind === "milestone" && record.milestoneId) {
+      await tx.db.workOrderMilestone.updateMany({ where: { id: record.milestoneId, status: "confirmed" }, data: { status: "billed", billingRecordId: record.id } });
+    }
+    if (record.kind === "order_completion") {
+      const wo = await loadVisibleWorkOrder(tx, record.workOrderId);
+      if (wo.status === "released_for_billing") await applyTransition(tx, wo, "billed");
+    }
+
+    const after = await tx.db.billingRecord.findFirstOrThrow({ where: { id: record.id } });
+    await auditBilling(tx, "billing_record", "update", record.id, view(record), {
+      ...view(after),
+      op: "mark_billed",
+      timeEntries: timeEntryIds.length,
+      materialUsages: materialUsageIds.length,
+      pendingExcluded: statement.time.pendingCount,
+    });
+    return after;
+  });
+  await deps.dispatchPdf(ctx, updated.id);
+  return updated;
+}
+
+/**
+ * Void a billed record (reason mandatory): positions become free again, the milestone goes back to
+ * `confirmed`, a NEW open record for the same source is created and — for the order completion —
+ * the order returns from `billed` to `released_for_billing` (only allowed through this path).
+ */
+export async function voidBilling(ctx: ServiceCtx, raw: VoidBillingInput): Promise<{ voided: BillingRecord; reopened: BillingRecord | null }> {
+  assertCan(ctx, "billing:write");
+  const input = parseInput(voidBillingSchema, raw);
+  return inTransaction(ctx, async (tx) => {
+    const record = await requireRecord(tx, input.recordId);
+    if (record.status !== "billed") throw new ServiceError("conflict", "billing_record_not_billed", { status: record.status });
+
+    const res = await tx.db.billingRecord.updateMany({
+      where: { id: record.id, status: "billed" },
+      data: { status: "voided", voidedById: tx.userId, voidedAt: new Date(), voidReason: input.reason },
+    });
+    if (res.count !== 1) throw new ServiceError("conflict", "billing_record_not_billed");
+    const freedTime = await tx.db.timeEntry.updateMany({ where: { billingRecordId: record.id }, data: { billingRecordId: null } });
+    const freedMaterial = await tx.db.materialUsage.updateMany({ where: { billingRecordId: record.id }, data: { billingRecordId: null } });
+    if (record.kind === "milestone" && record.milestoneId) {
+      await tx.db.workOrderMilestone.updateMany({ where: { id: record.milestoneId, billingRecordId: record.id }, data: { status: "confirmed", billingRecordId: null } });
+    }
+    if (record.kind === "order_completion") {
+      const wo = await loadVisibleWorkOrder(tx, record.workOrderId);
+      if (wo.status === "billed") await applyTransition(tx, wo, "released_for_billing", { reason: input.reason, billingVoid: true });
+    }
+
+    // new open record for the same source (the event hook of the status change may already have created it)
+    await tx.db.billingRecord.createMany({
+      data: [{ tenantId: tx.tenantId, workOrderId: record.workOrderId, kind: record.kind, milestoneId: record.milestoneId, reportId: record.reportId, periodFrom: record.periodFrom, periodTo: record.periodTo }],
+      skipDuplicates: true,
+    });
+    const sourceWhere: Prisma.BillingRecordWhereInput =
+      record.kind === "order_completion" ? { workOrderId: record.workOrderId } : record.kind === "milestone" ? { milestoneId: record.milestoneId } : { reportId: record.reportId };
+    const reopened = await tx.db.billingRecord.findFirst({ where: { ...sourceWhere, kind: record.kind, status: "open" } });
+    const voided = await tx.db.billingRecord.findFirstOrThrow({ where: { id: record.id } });
+
+    await auditBilling(tx, "billing_record", "update", record.id, view(record), {
+      ...view(voided),
+      op: "void",
+      reason: input.reason,
+      freedTimeEntries: freedTime.count,
+      freedMaterialUsages: freedMaterial.count,
+      reopenedId: reopened?.id ?? null,
+    });
+    if (reopened) await auditBilling(tx, "billing_record", "create", reopened.id, undefined, { ...view(reopened), reopenedFrom: record.id });
+    return { voided, reopened };
+  });
+}
+
+/** Set / change the invoice number of the accounting afterwards (billed records only). */
+export async function updateInvoiceNumber(ctx: ServiceCtx, raw: { recordId: string; invoiceNumber?: string | null }): Promise<BillingRecord> {
+  assertCan(ctx, "billing:write");
+  const input = parseInput(updateInvoiceNumberSchema, raw);
+  const record = await requireRecord(ctx, input.recordId);
+  if (record.status !== "billed") throw new ServiceError("conflict", "billing_record_not_billed", { status: record.status });
+  const res = await ctx.db.billingRecord.updateMany({ where: { id: record.id, status: "billed" }, data: { invoiceNumber: input.invoiceNumber } });
+  if (res.count !== 1) throw new ServiceError("conflict", "billing_record_not_billed");
+  const after = await ctx.db.billingRecord.findFirstOrThrow({ where: { id: record.id } });
+  await auditBilling(ctx, "billing_record", "update", record.id, { invoiceNumber: record.invoiceNumber }, { invoiceNumber: after.invoiceNumber, op: "invoice_number" });
+  return after;
+}
+
+/** Queue the PDF sheet again (billed record without PDF, e.g. worker was down). */
+export async function requestBillingPdf(ctx: ServiceCtx, recordId: string, deps: BillingDeps = defaultBillingDeps): Promise<void> {
+  assertCan(ctx, "billing:write");
+  const record = await requireRecord(ctx, recordId);
+  if (record.status !== "billed") throw new ServiceError("conflict", "billing_record_not_billed", { status: record.status });
+  if (record.pdfDocumentId) return;
+  await deps.dispatchPdf(ctx, record.id);
+}
diff --git a/src/server/services/billing/statement.ts b/src/server/services/billing/statement.ts
new file mode 100644
index 0000000..af90353
--- /dev/null
+++ b/src/server/services/billing/statement.ts
@@ -0,0 +1,261 @@
+import type { BillingRecord, Prisma } from "@prisma/client";
+import { dateKeyToDbDate } from "@/lib/reports/dates";
+import { countTrips, dateKeyIn, type BillingStatement, type StatementMaterialLine, type StatementPersonTime, type StatementTextBlock } from "@/lib/billing/statement";
+import { assertCan, ServiceError, type ServiceCtx } from "@/server/services/context";
+import { tenantTimezone } from "@/server/services/work-orders/_shared";
+import { addressOf, customerDisplay } from "./common";
+
+/**
+ * Billing statement ("Abrechnungsblatt", L14 §3.3) — no prices. For `open` records the statement is
+ * computed live from the positions that are not billed yet; for billed/voided records the frozen
+ * `snapshot` is returned (only status and invoice number are overlaid from the row).
+ *
+ * Positions of a record (time entries and material usages with `billingRecordId = null`):
+ * - daily_report: recorded on the report day [periodFrom, periodTo)
+ * - milestone: recorded before the confirmation time (periodTo)
+ * - order_completion: everything of the order that is not billed yet
+ * Only approved, finished time entries count; pending entries are reported (`pendingMinutes`), rejected
+ * entries and running entries are never included.
+ */
+
+type Window = { gte?: Date; lt?: Date } | undefined;
+
+export function positionWindow(record: Pick<BillingRecord, "kind" | "periodFrom" | "periodTo">): Window {
+  if (record.kind === "daily_report") return { gte: record.periodFrom, lt: record.periodTo };
+  if (record.kind === "milestone") return { lt: record.periodTo };
+  return undefined;
+}
+
+const emptyTime = (): Omit<StatementPersonTime, "userId" | "name"> => ({ work: 0, travel: 0, materialProcurement: 0, breaks: 0, interruption: 0, total: 0, manualMinutes: 0 });
+
+function minutesBetween(a: Date, b: Date): number {
+  return Math.max(0, Math.round((b.getTime() - a.getTime()) / 60_000));
+}
+
+type ReportContentLike = { reportNumber?: unknown; texts?: Record<string, unknown> };
+
+/** Compute the statement of a record from the database (no permission check — callers check). */
+export async function computeStatement(ctx: ServiceCtx, record: BillingRecord, now = new Date()): Promise<BillingStatement> {
+  const tz = await tenantTimezone(ctx);
+  const window = positionWindow(record);
+
+  const [wo, settings, tenantUser, milestone, billedBy] = await Promise.all([
+    ctx.db.workOrder.findFirst({
+      where: { id: record.workOrderId },
+      include: { customer: true, site: true, orderType: { select: { name: true } }, team: { select: { name: true } } },
+    }),
+    ctx.db.tenantSettings.findFirst({ select: { orgName: true, address: true, phone: true, email: true } }),
+    ctx.db.user.findFirst({ where: { id: ctx.userId }, select: { tenant: { select: { name: true } } } }),
+    record.milestoneId ? ctx.db.workOrderMilestone.findFirst({ where: { id: record.milestoneId }, select: { title: true, description: true } }) : Promise.resolve(null),
+    record.billedById ? ctx.db.user.findFirst({ where: { id: record.billedById }, select: { name: true } }) : Promise.resolve(null),
+  ]);
+  if (!wo) throw new ServiceError("not_found", "work_order_not_found");
+
+  const unbilled = record.status === "open" ? { billingRecordId: null } : { billingRecordId: record.id };
+  const timeWhere: Prisma.TimeEntryWhereInput = {
+    workSession: { workOrderId: wo.id },
+    approvalStatus: { in: ["approved", "pending"] },
+    ...unbilled,
+    ...(window ? { startedAt: window } : {}),
+  };
+  const materialWhere: Prisma.MaterialUsageWhereInput = { workOrderId: wo.id, ...unbilled, ...(window ? { createdAt: window } : {}) };
+
+  const reportWhere: Prisma.ReportWhereInput = { workOrderId: wo.id, status: "approved" };
+  if (record.kind === "daily_report") reportWhere.id = record.reportId ?? "__none__";
+  else if (record.kind === "milestone") reportWhere.reportDate = { gte: dateKeyToDbDate(dateKeyIn(record.periodFrom, tz)), lte: dateKeyToDbDate(dateKeyIn(record.periodTo, tz)) };
+  else reportWhere.reportDate = { gte: dateKeyToDbDate(dateKeyIn(record.periodFrom, tz)) };
+
+  const [entries, usages, plans, allPlanUsages, reports, dailyReport] = await Promise.all([
+    ctx.db.timeEntry.findMany({
+      where: timeWhere,
+      orderBy: { startedAt: "asc" },
+      select: { id: true, userId: true, type: true, startedAt: true, endedAt: true, approvalStatus: true, source: true },
+    }),
+    ctx.db.materialUsage.findMany({ where: materialWhere, orderBy: { createdAt: "asc" }, include: { materialPlan: true } }),
+    record.kind === "order_completion" ? ctx.db.materialPlan.findMany({ where: { workOrderId: wo.id }, orderBy: { sortOrder: "asc" } }) : Promise.resolve([]),
+    record.kind === "order_completion"
+      ? ctx.db.materialUsage.findMany({ where: { workOrderId: wo.id, materialPlanId: { not: null } }, select: { materialPlanId: true } })
+      : Promise.resolve([]),
+    ctx.db.report.findMany({
+      where: reportWhere,
+      orderBy: [{ reportDate: "asc" }, { version: "asc" }],
+      select: { id: true, type: true, version: true, reportDate: true, approvedAt: true, content: true, signature: { select: { outcome: true, signerName: true, signedAt: true } } },
+    }),
+    record.kind === "daily_report" && record.reportId ? ctx.db.report.findFirst({ where: { id: record.reportId }, select: { reportDate: true } }) : Promise.resolve(null),
+  ]);
+
+  // ---- time ----
+  const persons = new Map<string, StatementPersonTime>();
+  const timeEntryIds: string[] = [];
+  const travelSegments: Array<{ startedAt: Date; endedAt: Date | null }> = [];
+  const workDates = new Set<string>();
+  let pendingMinutes = 0;
+  let pendingCount = 0;
+  let hasRunningEntries = false;
+  for (const e of entries) {
+    if (e.approvalStatus === "pending") {
+      pendingCount++;
+      if (e.type !== "break" && e.type !== "interruption") pendingMinutes += minutesBetween(e.startedAt, e.endedAt ?? now);
+      continue;
+    }
+    if (!e.endedAt) {
+      hasRunningEntries = true;
+      continue;
+    }
+    timeEntryIds.push(e.id);
+    const minutes = minutesBetween(e.startedAt, e.endedAt);
+    const p = persons.get(e.userId) ?? { userId: e.userId, name: "—", ...emptyTime() };
+    switch (e.type) {
+      case "work":
+        p.work += minutes;
+        break;
+      case "travel":
+        p.travel += minutes;
+        travelSegments.push({ startedAt: e.startedAt, endedAt: e.endedAt });
+        break;
+      case "return_travel":
+        p.travel += minutes;
+        break;
+      case "material_procurement":
+        p.materialProcurement += minutes;
+        break;
+      case "break":
+        p.breaks += minutes;
+        break;
+      case "interruption":
+        p.interruption += minutes;
+        break;
+    }
+    if (e.type !== "break" && e.type !== "interruption") {
+      workDates.add(dateKeyIn(e.startedAt, tz));
+      if (e.source === "manual") p.manualMinutes += minutes;
+    }
+    persons.set(e.userId, p);
+  }
+  const names = persons.size ? await ctx.db.user.findMany({ where: { id: { in: [...persons.keys()] } }, select: { id: true, name: true } }) : [];
+  const nameOf = new Map(names.map((u) => [u.id, u.name]));
+  const totals = emptyTime();
+  const personList = [...persons.values()]
+    .map((p) => {
+      const total = p.work + p.travel + p.materialProcurement;
+      const withTotal = { ...p, name: nameOf.get(p.userId) ?? "—", total };
+      for (const k of Object.keys(totals) as Array<keyof typeof totals>) totals[k] += withTotal[k];
+      return withTotal;
+    })
+    .sort((a, b) => a.name.localeCompare(b.name, "de"));
+
+  // ---- material ----
+  const used: StatementMaterialLine[] = [];
+  const additional: StatementMaterialLine[] = [];
+  const notUsed: StatementMaterialLine[] = [];
+  const materialUsageIds: string[] = [];
+  for (const u of usages) {
+    materialUsageIds.push(u.id);
+    const line: StatementMaterialLine = {
+      usageId: u.id,
+      planId: u.materialPlanId,
+      name: u.name,
+      articleNumber: u.articleNumber,
+      quantity: u.actualQuantity.toString(),
+      plannedQuantity: u.materialPlan ? u.materialPlan.plannedQuantity.toString() : null,
+      unit: u.unit,
+      status: u.usageStatus,
+      deviationReason: u.deviationReason,
+    };
+    if (u.usageStatus === "not_used") notUsed.push(line);
+    else if (u.usageStatus === "additional" || !u.materialPlanId) additional.push(line);
+    else used.push(line);
+  }
+  const plansWithUsage = new Set(allPlanUsages.map((u) => u.materialPlanId));
+  for (const p of plans) {
+    if (plansWithUsage.has(p.id)) continue;
+    notUsed.push({ usageId: null, planId: p.id, name: p.name, articleNumber: p.articleNumber, quantity: null, plannedQuantity: p.plannedQuantity.toString(), unit: p.unit, status: null, deviationReason: null });
+  }
+
+  // ---- reports: references + texts ----
+  const texts: BillingStatement["texts"] = { additionalWork: [], deviations: [], openItems: [] };
+  const reportRefs: BillingStatement["reports"] = reports.map((r) => {
+    const c = (r.content ?? {}) as ReportContentLike;
+    const number = typeof c.reportNumber === "string" ? c.reportNumber : null;
+    for (const key of ["additionalWork", "deviations", "openItems"] as const) {
+      const v = c.texts?.[key];
+      if (typeof v === "string" && v.trim()) (texts[key] as StatementTextBlock[]).push({ reportNumber: number, text: v.trim() });
+    }
+    return {
+      id: r.id,
+      number,
+      type: r.type,
+      version: r.version,
+      reportDate: r.reportDate.toISOString().slice(0, 10),
+      approvedAt: r.approvedAt?.toISOString() ?? null,
+      signature: r.signature ? { outcome: r.signature.outcome, signerName: r.signature.signerName, signedAt: r.signature.signedAt.toISOString() } : null,
+    };
+  });
+
+  return {
+    schemaVersion: 1,
+    generatedAt: now.toISOString(),
+    record: {
+      id: record.id,
+      kind: record.kind,
+      status: record.status,
+      periodFrom: record.periodFrom.toISOString(),
+      periodTo: record.periodTo.toISOString(),
+      readySince: record.createdAt.toISOString(),
+      milestoneTitle: milestone?.title ?? null,
+      milestoneDescription: milestone?.description ?? null,
+      reportDate: dailyReport ? dailyReport.reportDate.toISOString().slice(0, 10) : null,
+      invoiceNumber: record.invoiceNumber,
+      billedAt: record.billedAt?.toISOString() ?? null,
+      billedByName: billedBy?.name ?? null,
+    },
+    tenant: {
+      name: settings?.orgName || tenantUser?.tenant.name || "—",
+      address: settings?.address ?? null,
+      phone: settings?.phone ?? null,
+      email: settings?.email ?? null,
+      logoDocumentId: null, // like reports: TenantSettings.logoKey is not a Document yet
+    },
+    customer: {
+      id: wo.customer.id,
+      number: wo.customer.customerNumber,
+      name: customerDisplay(wo.customer),
+      billingAddress: addressOf(wo.customer),
+      billingNotes: wo.customer.billingNotes,
+    },
+    site: wo.site ? { id: wo.site.id, name: wo.site.name, address: addressOf(wo.site) } : null,
+    workOrder: {
+      id: wo.id,
+      number: wo.number,
+      externalOrderNumber: wo.externalOrderNumber,
+      offerNumber: wo.offerNumber,
+      title: wo.title,
+      orderType: wo.orderType?.name ?? null,
+      billingType: wo.billingType,
+      team: wo.team?.name ?? null,
+    },
+    reports: reportRefs,
+    workDates: [...workDates].sort(),
+    time: { persons: personList, totals, pendingMinutes, pendingCount, hasRunningEntries },
+    trips: countTrips(travelSegments, tz),
+    materials: { used, additional, notUsed },
+    texts,
+    positions: { timeEntryIds, materialUsageIds },
+  };
+}
+
+/** Statement of a record for the UI/API (`billing:read`). Billed/voided → frozen snapshot. */
+export async function buildBillingStatement(ctx: ServiceCtx, recordId: string): Promise<BillingStatement> {
+  assertCan(ctx, "billing:read");
+  const record = await ctx.db.billingRecord.findFirst({ where: { id: recordId } });
+  if (!record) throw new ServiceError("not_found", "billing_record_not_found");
+  return statementOf(ctx, record);
+}
+
+export async function statementOf(ctx: ServiceCtx, record: BillingRecord): Promise<BillingStatement> {
+  if (record.status !== "open" && record.snapshot) {
+    const s = record.snapshot as unknown as BillingStatement;
+    return { ...s, record: { ...s.record, status: record.status, invoiceNumber: record.invoiceNumber } };
+  }
+  return computeStatement(ctx, record);
+}
diff --git a/src/server/services/billing/sync-ops.ts b/src/server/services/billing/sync-ops.ts
new file mode 100644
index 0000000..ca0bdc1
--- /dev/null
+++ b/src/server/services/billing/sync-ops.ts
@@ -0,0 +1,17 @@
+import { milestoneReachPayload } from "@/lib/billing/schemas";
+import type { SyncOperationInput } from "@/lib/sync/envelope";
+import { ServiceError, type ServiceCtx } from "@/server/services/context";
+import type { ExternalOpResult } from "@/server/services/sync/external-ops";
+import { markMilestoneReached } from "./milestones";
+
+/**
+ * Sync op `milestone.reach` (registered in services/sync/external-ops.ts). Idempotent twice over:
+ * the SyncOperation clientOpId and the service itself (an already reached milestone is unchanged).
+ */
+export async function applySyncOp(ctx: ServiceCtx, op: SyncOperationInput): Promise<ExternalOpResult> {
+  if (op.opType !== "milestone.reach") throw new ServiceError("invalid", "unsupported_op");
+  const parsed = milestoneReachPayload.safeParse(op.payload);
+  if (!parsed.success) throw new ServiceError("invalid", "sync_payload_invalid");
+  await markMilestoneReached(ctx, parsed.data);
+  return {};
+}
diff --git a/src/server/services/notifications/handle-event.ts b/src/server/services/notifications/handle-event.ts
index 1be6fa9..cc89b76 100644
--- a/src/server/services/notifications/handle-event.ts
+++ b/src/server/services/notifications/handle-event.ts
@@ -161,6 +161,10 @@ export function linkFor(event: DomainEvent, f: EventFacts, permissions: Readonly
       // L12: approvers open their approval list, the technician „Meine Zeiten"
       if (event.type === "time.approval_requested") return backoffice && permissions.has("time:approve") ? "/work-orders/time-approvals" : "/m/approvals";
       return "/m/time";
+    case "milestone":
+      // L14: back office → billing tab of the order, field → mobile order detail
+      if (!f.workOrderId) return null;
+      return backoffice ? `/work-orders/${f.workOrderId}?tab=billing` : `/m/orders/${f.workOrderId}`;
     default:
       return null;
   }
diff --git a/src/server/services/notifications/recipients.ts b/src/server/services/notifications/recipients.ts
index b40ae85..226a8f2 100644
--- a/src/server/services/notifications/recipients.ts
+++ b/src/server/services/notifications/recipients.ts
@@ -321,6 +321,20 @@ export async function resolveRecipients(
       }
       break;
     }
+    case "milestone.reached":
+    case "milestone.confirmed":
+    case "milestone.rejected": {
+      // L14: reported → billing staff (in-app); confirmed/rejected → the reporting person (in-app)
+      const milestone = await ctx.db.workOrderMilestone.findFirst({ where: { id: event.entityId }, select: { workOrderId: true } });
+      if (!milestone) return null;
+      const wo = await loadWorkOrder(ctx, milestone.workOrderId);
+      if (!wo) return null;
+      Object.assign(facts, workOrderFacts(wo));
+      if (typeof event.data?.reason === "string") facts.rejectionReason = event.data.reason;
+      if (event.type === "milestone.reached") rule = { users: [hasPermissionWhere("billing:write")], userIds: [], mailToUsers: false };
+      else rule = { users: [], userIds: typeof event.data?.reporterId === "string" ? [event.data.reporterId] : [], mailToUsers: false };
+      break;
+    }
     case "sync.failed": {
       const op = await ctx.db.syncOperation.findFirst({
         where: { id: event.entityId },
diff --git a/src/server/services/sync/external-ops.ts b/src/server/services/sync/external-ops.ts
index ea593d8..ed7d4b6 100644
--- a/src/server/services/sync/external-ops.ts
+++ b/src/server/services/sync/external-ops.ts
@@ -20,6 +20,7 @@ export const EXTERNAL_OP_OWNERS: Partial<Record<SyncOpType, string>> = {
   "report.submit": "reports (L5)",
   "signature.capture": "reports (L5)",
   "emergency.create": "emergency (L8)",
+  "milestone.reach": "billing (L14)",
 };
 
 export const EXTERNAL_OPS: Partial<Record<SyncOpType, () => Promise<ExternalOpHandler>>> = {
@@ -27,4 +28,5 @@ export const EXTERNAL_OPS: Partial<Record<SyncOpType, () => Promise<ExternalOpHa
   "report.submit": () => import("@/server/services/reports/sync-ops").then((m) => m.applySyncOp), // L10b
   // not registered: "signature.capture" — needs a signature image upload kind in /api/v1/uploads first (see docs/craftvia/lanes/betrieb.md)
   "emergency.create": () => import("@/server/services/emergency/sync-ops").then((m) => m.applySyncOp),
+  "milestone.reach": () => import("@/server/services/billing/sync-ops").then((m) => m.applySyncOp), // L14
 };
diff --git a/src/server/services/work-orders/dashboard.ts b/src/server/services/work-orders/dashboard.ts
index a137619..fccf4f6 100644
--- a/src/server/services/work-orders/dashboard.ts
+++ b/src/server/services/work-orders/dashboard.ts
@@ -3,8 +3,9 @@ import { can, type ServiceCtx } from "@/server/services/context";
 import { tenantTimezone } from "@/server/services/work-orders/_shared";
 import { buildWorkOrderWhere, presetWhere } from "@/server/services/work-orders/list";
 import { countPendingTimeEntries } from "@/server/services/field/time-entries";
+import { countOpenBillingRecords } from "@/server/services/billing/queries";
 
-export type DashboardTiles = Record<Preset, number> & { reportsToReview: number; syncConflicts: number; timeApprovals: number };
+export type DashboardTiles = Record<Preset, number> & { reportsToReview: number; syncConflicts: number; timeApprovals: number; billingReady: number };
 
 /**
  * Backoffice dashboard counts (spec §21). Every tile = base filter ∧ preset, within workOrderScope.
@@ -18,14 +19,15 @@ export async function getDashboardTiles(ctx: ServiceCtx, filter: WorkOrderFilter
   const counts = await Promise.all(
     PRESETS.map((preset) => ctx.db.workOrder.count({ where: { AND: [base, presetWhere(preset, pc)] } })),
   );
-  const [reportsToReview, syncConflicts, timeApprovals] = await Promise.all([
+  const [reportsToReview, syncConflicts, timeApprovals, billingReady] = await Promise.all([
     ctx.db.report.count({ where: { status: { in: ["submitted", "team_approved"] }, workOrder: base } }),
     can(ctx, "work_order:write")
       ? ctx.db.syncOperation.count({ where: { status: "conflict", resolvedAt: null } })
       : Promise.resolve(0),
     countPendingTimeEntries(ctx), // L12 „Zeiten zur Freigabe" (0 without time:approve)
+    countOpenBillingRecords(ctx), // L14 „Bereit zur Abrechnung" (0 without billing:read)
   ]);
 
   const tiles = Object.fromEntries(PRESETS.map((p, i) => [p, counts[i]])) as Record<Preset, number>;
-  return { ...tiles, reportsToReview, syncConflicts, timeApprovals };
+  return { ...tiles, reportsToReview, syncConflicts, timeApprovals, billingReady };
 }
diff --git a/src/server/services/work-orders/transition.ts b/src/server/services/work-orders/transition.ts
index 95d0097..2aacae0 100644
--- a/src/server/services/work-orders/transition.ts
+++ b/src/server/services/work-orders/transition.ts
@@ -76,13 +76,16 @@ export async function applyTransition(
     baseVersion?: number;
     extra?: Record<string, unknown>;
     eventData?: Record<string, string | number | boolean | null>;
+    /** L14: billed → released_for_billing is ONLY allowed when a billing record is voided (services/billing/records.ts) */
+    billingVoid?: boolean;
   } = {},
 ): Promise<TransitionResult> {
   const from = wo.status;
-  if (!canTransition(from, to)) throw new ServiceError("invalid", "transition_not_allowed", { from, to });
-  if (!mayTransition(ctx, from, to)) throw new ServiceError("forbidden", "transition_forbidden", { from, to });
+  const voidRevert = opts.billingVoid === true && from === "billed" && to === "released_for_billing";
+  if (!voidRevert && !canTransition(from, to)) throw new ServiceError("invalid", "transition_not_allowed", { from, to });
+  if (voidRevert ? !can(ctx, "work_order:release_billing") : !mayTransition(ctx, from, to)) throw new ServiceError("forbidden", "transition_forbidden", { from, to });
   assertBaseVersion(wo, opts.baseVersion);
-  if (reasonRequired(from, to) && !opts.reason?.trim()) throw new ServiceError("invalid", "reason_required", { from, to });
+  if ((voidRevert || reasonRequired(from, to)) && !opts.reason?.trim()) throw new ServiceError("invalid", "reason_required", { from, to });
 
   const blockers = await transitionBlockers(ctx, wo, to);
   if (blockers.length) throw new ServiceError("blocked", "transition_blocked", blockers);