diff --git a/apps/api/v1/index.ts b/apps/api/v1/index.ts
index d00028b1..9153d78b 100644
--- a/apps/api/v1/index.ts
+++ b/apps/api/v1/index.ts
@@ -2,6 +2,7 @@ import { Hono } from 'hono'
 import { authMiddleware } from './middlewares/auth'
 import authApp from './routes/auth'
 import budgetsApp from './routes/budgets'
+import transactionsApp from './routes/transactions'
 import usersApp from './routes/users'
 import walletsApp from './routes/wallets'
 
@@ -12,4 +13,5 @@ hono.use('*', authMiddleware)
 hono.route('/auth', authApp)
 hono.route('/budgets', budgetsApp)
 hono.route('/users', usersApp)
+hono.route('/transactions', transactionsApp)
 hono.route('/wallets', walletsApp)
diff --git a/apps/api/v1/routes/transactions.ts b/apps/api/v1/routes/transactions.ts
new file mode 100644
index 00000000..7e3d1d49
--- /dev/null
+++ b/apps/api/v1/routes/transactions.ts
@@ -0,0 +1,95 @@
+import { zValidator } from '@hono/zod-validator'
+import { Hono } from 'hono'
+import { z } from 'zod'
+import { getAuthUserStrict } from '../middlewares/auth'
+import { canUserReadBudget, findBudget } from '../services/budget.service'
+import {
+  canUserCreateTransaction,
+  createTransaction,
+} from '../services/transaction.service'
+import { findUserWallet } from '../services/wallet.service'
+import {
+  zCreateTransaction,
+  zUpdateTransaction,
+} from '../validation/transaction.zod'
+
+const router = new Hono()
+
+router.get(
+  '/',
+  zValidator(
+    'query',
+    z.object({
+      order_by: z.enum(['date']).optional(),
+      order: z.enum(['asc', 'desc']).optional(),
+      wallet_id: z.string().optional(),
+      budget_id: z.string().optional(),
+      from_date: z.string().optional(),
+      to_date: z.string().optional(),
+      take: z.number().optional(),
+      skip: z.number().optional(),
+      cursor: z.string().optional(),
+    }),
+  ),
+  async (c) => {
+    return c.json([])
+  },
+)
+
+router.post('/', zValidator('json', zCreateTransaction), async (c) => {
+  const user = getAuthUserStrict(c)
+  const data = c.req.valid('json')
+  const { budgetId, walletAccountId: walletId } = data
+
+  const budget = budgetId ? await findBudget({ budgetId }) : null
+  if (budgetId && (!budget || !(await canUserReadBudget({ user, budget })))) {
+    return c.json({ message: 'budget not found' }, 404)
+  }
+
+  const wallet = await findUserWallet({ user, walletId })
+  if (!wallet) {
+    return c.json({ message: 'wallet not found' }, 404)
+  }
+
+  if (
+    !(await canUserCreateTransaction({ user, budget, walletAccount: wallet }))
+  ) {
+    return c.json({ message: 'user cannot create transaction' }, 403)
+  }
+
+  const transaction = await createTransaction({
+    user,
+    data,
+  })
+
+  return c.json(transaction, 201)
+})
+
+router.put(
+  '/:transactionId',
+  zValidator(
+    'param',
+    z.object({
+      transactionId: z.string(),
+    }),
+  ),
+  zValidator('json', zUpdateTransaction),
+  async (c) => {
+    return c.json({ message: 'not implemented' })
+  },
+)
+
+router.delete(
+  '/:transactionId',
+  zValidator(
+    'param',
+    z.object({
+      transactionId: z.string(),
+    }),
+  ),
+  async (c) => {
+    return c.json({ message: 'not implemented' })
+  },
+)
+
+export default router
diff --git a/apps/api/v1/services/transaction.service.ts b/apps/api/v1/services/transaction.service.ts
new file mode 100644
index 00000000..db27d535
--- /dev/null
+++ b/apps/api/v1/services/transaction.service.ts
@@ -0,0 +1,43 @@
+import prisma from '@/lib/prisma'
+import type { Budget, User, UserWalletAccount } from '@prisma/client'
+import type { CreateTransaction } from '../validation/transaction.zod'
+import { isUserBudgetMember } from './budget.service'
+
+export async function canUserCreateTransaction({
+  user,
+  budget,
+  walletAccount,
+}: {
+  user: User
+  budget: Budget | null
+  walletAccount: UserWalletAccount | null
+}) {
+  // If budget is provided, user must be a member of the budget
+  if (budget && !(await isUserBudgetMember({ user, budget }))) {
+    return false
+  }
+
+  // If wallet is provided, user must own the wallet
+  if (walletAccount && walletAccount.userId !== user.id) {
+    return false
+  }
+
+  return true
+}
+
+export async function createTransaction({
+  user,
+  data,
+}: {
+  user: User
+  data: CreateTransaction
+}) {
+  const transaction = await prisma.transaction.create({
+    data: {
+      ...data,
+      createdByUserId: user.id,
+    },
+  })
+
+  return transaction
+}
diff --git a/apps/api/v1/validation/transaction.zod.ts b/apps/api/v1/validation/transaction.zod.ts
new file mode 100644
index 00000000..42112619
--- /dev/null
+++ b/apps/api/v1/validation/transaction.zod.ts
@@ -0,0 +1,21 @@
+import { z } from 'zod'
+
+export const zCreateTransaction = z.object({
+  date: z.date(),
+  amount: z.number(),
+  currency: z.string(),
+  note: z.string().optional(),
+  budgetId: z.string().optional(),
+  walletAccountId: z.string(),
+})
+export type CreateTransaction = z.infer<typeof zCreateTransaction>
+
+export const zUpdateTransaction = z.object({
+  date: z.date().optional(),
+  amount: z.number().optional(),
+  currency: z.string().optional(),
+  note: z.string().optional(),
+  budgetId: z.string().optional(),
+  walletId: z.string().optional(),
+})
+export type UpdateTransaction = z.infer<typeof zUpdateTransaction>
diff --git a/biome.json b/biome.json
index 0829f715..4468ab82 100644
--- a/biome.json
+++ b/biome.json
@@ -1,293 +1,301 @@
 {
-	"$schema": "https://biomejs.dev/schemas/1.8.0/schema.json",
-	"formatter": {
-		"enabled": true,
-		"formatWithErrors": false,
-		"indentStyle": "space",
-		"indentWidth": 2,
-		"lineEnding": "lf",
-		"lineWidth": 80,
-		"attributePosition": "auto"
-	},
-	"organizeImports": { "enabled": true },
-	"linter": {
-		"enabled": true,
-		"rules": {
-			"recommended": false,
-			"a11y": {
-				"noAccessKey": "error",
-				"noAriaUnsupportedElements": "error",
-				"noAutofocus": "error",
-				"noBlankTarget": "error",
-				"noDistractingElements": "error",
-				"noHeaderScope": "error",
-				"noInteractiveElementToNoninteractiveRole": "error",
-				"noNoninteractiveElementToInteractiveRole": "error",
-				"noNoninteractiveTabindex": "error",
-				"noPositiveTabindex": "error",
-				"noRedundantAlt": "error",
-				"noRedundantRoles": "error",
-				"useAltText": "error",
-				"useAnchorContent": "error",
-				"useAriaActivedescendantWithTabindex": "error",
-				"useAriaPropsForRole": "error",
-				"useButtonType": "error",
-				"useHeadingContent": "error",
-				"useHtmlLang": "error",
-				"useIframeTitle": "error",
-				"useKeyWithClickEvents": "error",
-				"useKeyWithMouseEvents": "error",
-				"useMediaCaption": "error",
-				"useValidAnchor": "error",
-				"useValidAriaProps": "error",
-				"useValidAriaRole": {
-					"level": "error",
-					"options": { "allowInvalidRoles": [], "ignoreNonDom": false }
-				},
-				"useValidAriaValues": "error",
-				"useValidLang": "error"
-			},
-			"complexity": {
-				"noExtraBooleanCast": "error",
-				"noMultipleSpacesInRegularExpressionLiterals": "error",
-				"noUselessCatch": "error",
-				"noUselessConstructor": "error",
-				"noUselessFragments": "error",
-				"noUselessLabel": "error",
-				"noUselessLoneBlockStatements": "error",
-				"noUselessRename": "error",
-				"noUselessTernary": "error",
-				"noVoid": "error",
-				"noWith": "error",
-				"useArrowFunction": "off",
-				"useLiteralKeys": "error",
-				"useRegexLiterals": "error"
-			},
-			"correctness": {
-				"noUnusedImports": "warn",
-				"noChildrenProp": "error",
-				"noConstAssign": "error",
-				"noConstantCondition": "warn",
-				"noConstructorReturn": "error",
-				"noEmptyCharacterClassInRegex": "error",
-				"noEmptyPattern": "error",
-				"noGlobalObjectCalls": "error",
-				"noInnerDeclarations": "error",
-				"noInvalidConstructorSuper": "error",
-				"noInvalidUseBeforeDeclaration": "off",
-				"noNewSymbol": "error",
-				"noNodejsModules": "off",
-				"noNonoctalDecimalEscape": "error",
-				"noPrecisionLoss": "error",
-				"noSelfAssign": "error",
-				"noSetterReturn": "error",
-				"noSwitchDeclarations": "error",
-				"noUndeclaredVariables": "error",
-				"noUnreachable": "error",
-				"noUnreachableSuper": "error",
-				"noUnsafeFinally": "error",
-				"noUnsafeOptionalChaining": "error",
-				"noUnusedLabels": "error",
-				"noUnusedPrivateClassMembers": "off",
-				"noUnusedVariables": "warn",
-				"noVoidElementsWithChildren": "error",
-				"useArrayLiterals": "off",
-				"useExhaustiveDependencies": "warn",
-				"useHookAtTopLevel": "error",
-				"useIsNan": "error",
-				"useJsxKeyInIterable": "error",
-				"useValidForDirection": "error",
-				"useYield": "error"
-			},
-			"security": {
-				"noDangerouslySetInnerHtml": "warn",
-				"noDangerouslySetInnerHtmlWithChildren": "error",
-				"noGlobalEval": "error"
-			},
-			"style": {
-				"noArguments": "error",
-				"noCommaOperator": "error",
-				"noDefaultExport": "off",
-				"noImplicitBoolean": "error",
-				"noNegationElse": "off",
-				"noParameterAssign": "error",
-				"noRestrictedGlobals": {
-					"level": "error",
-					"options": {
-						"deniedGlobals": [
-							"isFinite",
-							"isNaN",
-							"addEventListener",
-							"blur",
-							"close",
-							"closed",
-							"confirm",
-							"defaultStatus",
-							"defaultstatus",
-							"event",
-							"external",
-							"find",
-							"focus",
-							"frameElement",
-							"frames",
-							"history",
-							"innerHeight",
-							"innerWidth",
-							"length",
-							"location",
-							"locationbar",
-							"menubar",
-							"moveBy",
-							"moveTo",
-							"name",
-							"onblur",
-							"onerror",
-							"onfocus",
-							"onload",
-							"onresize",
-							"onunload",
-							"open",
-							"opener",
-							"opera",
-							"outerHeight",
-							"outerWidth",
-							"pageXOffset",
-							"pageYOffset",
-							"parent",
-							"print",
-							"removeEventListener",
-							"resizeBy",
-							"resizeTo",
-							"screen",
-							"screenLeft",
-							"screenTop",
-							"screenX",
-							"screenY",
-							"scroll",
-							"scrollbars",
-							"scrollBy",
-							"scrollTo",
-							"scrollX",
-							"scrollY",
-							"self",
-							"status",
-							"statusbar",
-							"stop",
-							"toolbar",
-							"top"
-						]
-					}
-				},
-				"noUselessElse": "error",
-				"noVar": "error",
-				"useBlockStatements": "warn",
-				"useCollapsedElseIf": "error",
-				"useConst": "error",
-				"useDefaultParameterLast": "error",
-				"useExponentiationOperator": "error",
-				"useFragmentSyntax": "error",
-				"useImportType": "warn",
-				"useNamingConvention": {
-					"level": "error",
-					"options": {
-						"strictCase": false,
-						"conventions": [
-							{
-								"selector": { "kind": "function" },
-								"formats": ["camelCase", "PascalCase"]
-							},
-							{
-								"selector": { "kind": "variable" },
-								"formats": ["camelCase", "PascalCase", "CONSTANT_CASE"]
-							},
-							{ "selector": { "kind": "typeLike" }, "formats": ["PascalCase"] }
-						]
-					}
-				},
-				"useNumericLiterals": "error",
-				"useShorthandAssign": "error",
-				"useSingleVarDeclarator": "error",
-				"useTemplate": "error"
-			},
-			"suspicious": {
-				"noArrayIndexKey": "error",
-				"noAssignInExpressions": "error",
-				"noAsyncPromiseExecutor": "error",
-				"noCatchAssign": "error",
-				"noClassAssign": "error",
-				"noCommentText": "error",
-				"noCompareNegZero": "error",
-				"noConfusingLabels": "error",
-				"noConsoleLog": "warn",
-				"noControlCharactersInRegex": "error",
-				"noDebugger": "error",
-				"noDoubleEquals": "error",
-				"noDuplicateCase": "error",
-				"noDuplicateClassMembers": "error",
-				"noDuplicateJsxProps": "error",
-				"noDuplicateObjectKeys": "error",
-				"noDuplicateParameters": "error",
-				"noEmptyBlockStatements": "error",
-				"noExplicitAny": "error",
-				"noFallthroughSwitchClause": "error",
-				"noFunctionAssign": "error",
-				"noGlobalAssign": "error",
-				"noImportAssign": "error",
-				"noLabelVar": "error",
-				"noMisleadingCharacterClass": "error",
-				"noPrototypeBuiltins": "error",
-				"noRedeclare": "error",
-				"noSelfCompare": "error",
-				"noShadowRestrictedNames": "error",
-				"noUnsafeNegation": "error",
-				"useAwait": "off",
-				"useDefaultSwitchClauseLast": "error",
-				"useGetterReturn": "error",
-				"useValidTypeof": "error"
-			}
-		}
-	},
-	"overrides": [
-		{
-			"include": ["*.ts", "*.tsx"],
-			"linter": {
-				"rules": {
-					"correctness": {
-						"noConstAssign": "off",
-						"noGlobalObjectCalls": "off",
-						"noInvalidConstructorSuper": "off",
-						"noNewSymbol": "off",
-						"noSetterReturn": "off",
-						"noUndeclaredVariables": "off",
-						"noUnreachable": "off",
-						"noUnreachableSuper": "off"
-					},
-					"suspicious": {
-						"noDuplicateClassMembers": "off",
-						"noDuplicateObjectKeys": "off",
-						"noDuplicateParameters": "off",
-						"noFunctionAssign": "off",
-						"noImportAssign": "off",
-						"noRedeclare": "off",
-						"noUnsafeNegation": "off",
-						"useGetterReturn": "off",
-						"useValidTypeof": "off"
-					}
-				}
-			}
-		}
-	],
-	"javascript": {
-		"formatter": {
-			"jsxQuoteStyle": "double",
-			"quoteProperties": "asNeeded",
-			"trailingCommas": "all",
-			"semicolons": "asNeeded",
-			"arrowParentheses": "always",
-			"bracketSpacing": true,
-			"bracketSameLine": false,
-			"quoteStyle": "single",
-			"attributePosition": "auto"
-		}
-	}
+  "$schema": "https://biomejs.dev/schemas/1.8.0/schema.json",
+  "formatter": {
+    "enabled": true,
+    "formatWithErrors": false,
+    "indentStyle": "space",
+    "indentWidth": 2,
+    "lineEnding": "lf",
+    "lineWidth": 80,
+    "attributePosition": "auto"
+  },
+  "organizeImports": { "enabled": true },
+  "linter": {
+    "enabled": true,
+    "rules": {
+      "recommended": false,
+      "a11y": {
+        "noAccessKey": "error",
+        "noAriaUnsupportedElements": "error",
+        "noAutofocus": "error",
+        "noBlankTarget": "error",
+        "noDistractingElements": "error",
+        "noHeaderScope": "error",
+        "noInteractiveElementToNoninteractiveRole": "error",
+        "noNoninteractiveElementToInteractiveRole": "error",
+        "noNoninteractiveTabindex": "error",
+        "noPositiveTabindex": "error",
+        "noRedundantAlt": "error",
+        "noRedundantRoles": "error",
+        "useAltText": "error",
+        "useAnchorContent": "error",
+        "useAriaActivedescendantWithTabindex": "error",
+        "useAriaPropsForRole": "error",
+        "useButtonType": "error",
+        "useHeadingContent": "error",
+        "useHtmlLang": "error",
+        "useIframeTitle": "error",
+        "useKeyWithClickEvents": "error",
+        "useKeyWithMouseEvents": "error",
+        "useMediaCaption": "error",
+        "useValidAnchor": "error",
+        "useValidAriaProps": "error",
+        "useValidAriaRole": {
+          "level": "error",
+          "options": { "allowInvalidRoles": [], "ignoreNonDom": false }
+        },
+        "useValidAriaValues": "error",
+        "useValidLang": "error"
+      },
+      "complexity": {
+        "noExtraBooleanCast": "error",
+        "noMultipleSpacesInRegularExpressionLiterals": "error",
+        "noUselessCatch": "error",
+        "noUselessConstructor": "error",
+        "noUselessFragments": "error",
+        "noUselessLabel": "error",
+        "noUselessLoneBlockStatements": "error",
+        "noUselessRename": "error",
+        "noUselessTernary": "error",
+        "noVoid": "error",
+        "noWith": "error",
+        "useArrowFunction": "off",
+        "useLiteralKeys": "error",
+        "useRegexLiterals": "error"
+      },
+      "correctness": {
+        "noUnusedImports": "warn",
+        "noChildrenProp": "error",
+        "noConstAssign": "error",
+        "noConstantCondition": "warn",
+        "noConstructorReturn": "error",
+        "noEmptyCharacterClassInRegex": "error",
+        "noEmptyPattern": "error",
+        "noGlobalObjectCalls": "error",
+        "noInnerDeclarations": "error",
+        "noInvalidConstructorSuper": "error",
+        "noInvalidUseBeforeDeclaration": "off",
+        "noNewSymbol": "error",
+        "noNodejsModules": "off",
+        "noNonoctalDecimalEscape": "error",
+        "noPrecisionLoss": "error",
+        "noSelfAssign": "error",
+        "noSetterReturn": "error",
+        "noSwitchDeclarations": "error",
+        "noUndeclaredVariables": "error",
+        "noUnreachable": "error",
+        "noUnreachableSuper": "error",
+        "noUnsafeFinally": "error",
+        "noUnsafeOptionalChaining": "error",
+        "noUnusedLabels": "error",
+        "noUnusedPrivateClassMembers": "off",
+        "noUnusedVariables": "warn",
+        "noVoidElementsWithChildren": "error",
+        "useArrayLiterals": "off",
+        "useExhaustiveDependencies": "warn",
+        "useHookAtTopLevel": "error",
+        "useIsNan": "error",
+        "useJsxKeyInIterable": "error",
+        "useValidForDirection": "error",
+        "useYield": "error"
+      },
+      "security": {
+        "noDangerouslySetInnerHtml": "warn",
+        "noDangerouslySetInnerHtmlWithChildren": "error",
+        "noGlobalEval": "error"
+      },
+      "style": {
+        "noArguments": "error",
+        "noCommaOperator": "error",
+        "noDefaultExport": "off",
+        "noImplicitBoolean": "error",
+        "noNegationElse": "off",
+        "noParameterAssign": "error",
+        "noRestrictedGlobals": {
+          "level": "error",
+          "options": {
+            "deniedGlobals": [
+              "isFinite",
+              "isNaN",
+              "addEventListener",
+              "blur",
+              "close",
+              "closed",
+              "confirm",
+              "defaultStatus",
+              "defaultstatus",
+              "event",
+              "external",
+              "find",
+              "focus",
+              "frameElement",
+              "frames",
+              "history",
+              "innerHeight",
+              "innerWidth",
+              "length",
+              "location",
+              "locationbar",
+              "menubar",
+              "moveBy",
+              "moveTo",
+              "name",
+              "onblur",
+              "onerror",
+              "onfocus",
+              "onload",
+              "onresize",
+              "onunload",
+              "open",
+              "opener",
+              "opera",
+              "outerHeight",
+              "outerWidth",
+              "pageXOffset",
+              "pageYOffset",
+              "parent",
+              "print",
+              "removeEventListener",
+              "resizeBy",
+              "resizeTo",
+              "screen",
+              "screenLeft",
+              "screenTop",
+              "screenX",
+              "screenY",
+              "scroll",
+              "scrollbars",
+              "scrollBy",
+              "scrollTo",
+              "scrollX",
+              "scrollY",
+              "self",
+              "status",
+              "statusbar",
+              "stop",
+              "toolbar",
+              "top"
+            ]
+          }
+        },
+        "noUselessElse": "error",
+        "noVar": "error",
+        "useBlockStatements": "warn",
+        "useCollapsedElseIf": "error",
+        "useConst": "error",
+        "useDefaultParameterLast": "error",
+        "useExponentiationOperator": "error",
+        "useFragmentSyntax": "error",
+        "useImportType": "warn",
+        "useNamingConvention": {
+          "level": "error",
+          "options": {
+            "strictCase": false,
+            "conventions": [
+              {
+                "selector": { "kind": "function" },
+                "formats": ["camelCase", "PascalCase"]
+              },
+              {
+                "selector": { "kind": "variable" },
+                "formats": ["camelCase", "PascalCase", "CONSTANT_CASE"]
+              },
+              { "selector": { "kind": "typeLike" }, "formats": ["PascalCase"] },
+              {
+                "selector": { "kind": "objectLiteralMember" },
+                "formats": ["camelCase", "snake_case"]
+              },
+              {
+                "selector": { "kind": "objectLiteralProperty" },
+                "formats": ["camelCase", "snake_case"]
+              }
+            ]
+          }
+        },
+        "useNumericLiterals": "error",
+        "useShorthandAssign": "error",
+        "useSingleVarDeclarator": "error",
+        "useTemplate": "error"
+      },
+      "suspicious": {
+        "noArrayIndexKey": "error",
+        "noAssignInExpressions": "error",
+        "noAsyncPromiseExecutor": "error",
+        "noCatchAssign": "error",
+        "noClassAssign": "error",
+        "noCommentText": "error",
+        "noCompareNegZero": "error",
+        "noConfusingLabels": "error",
+        "noConsoleLog": "warn",
+        "noControlCharactersInRegex": "error",
+        "noDebugger": "error",
+        "noDoubleEquals": "error",
+        "noDuplicateCase": "error",
+        "noDuplicateClassMembers": "error",
+        "noDuplicateJsxProps": "error",
+        "noDuplicateObjectKeys": "error",
+        "noDuplicateParameters": "error",
+        "noEmptyBlockStatements": "error",
+        "noExplicitAny": "error",
+        "noFallthroughSwitchClause": "error",
+        "noFunctionAssign": "error",
+        "noGlobalAssign": "error",
+        "noImportAssign": "error",
+        "noLabelVar": "error",
+        "noMisleadingCharacterClass": "error",
+        "noPrototypeBuiltins": "error",
+        "noRedeclare": "error",
+        "noSelfCompare": "error",
+        "noShadowRestrictedNames": "error",
+        "noUnsafeNegation": "error",
+        "useAwait": "off",
+        "useDefaultSwitchClauseLast": "error",
+        "useGetterReturn": "error",
+        "useValidTypeof": "error"
+      }
+    }
+  },
+  "overrides": [
+    {
+      "include": ["*.ts", "*.tsx"],
+      "linter": {
+        "rules": {
+          "correctness": {
+            "noConstAssign": "off",
+            "noGlobalObjectCalls": "off",
+            "noInvalidConstructorSuper": "off",
+            "noNewSymbol": "off",
+            "noSetterReturn": "off",
+            "noUndeclaredVariables": "off",
+            "noUnreachable": "off",
+            "noUnreachableSuper": "off"
+          },
+          "suspicious": {
+            "noDuplicateClassMembers": "off",
+            "noDuplicateObjectKeys": "off",
+            "noDuplicateParameters": "off",
+            "noFunctionAssign": "off",
+            "noImportAssign": "off",
+            "noRedeclare": "off",
+            "noUnsafeNegation": "off",
+            "useGetterReturn": "off",
+            "useValidTypeof": "off"
+          }
+        }
+      }
+    }
+  ],
+  "javascript": {
+    "formatter": {
+      "jsxQuoteStyle": "double",
+      "quoteProperties": "asNeeded",
+      "trailingCommas": "all",
+      "semicolons": "asNeeded",
+      "arrowParentheses": "always",
+      "bracketSpacing": true,
+      "bracketSameLine": false,
+      "quoteStyle": "single",
+      "attributePosition": "auto"
+    }
+  }
 }