diff --git a/config/packages/doctrine.yaml b/config/packages/doctrine.yaml
index e2488bd..5aeb29c 100644
--- a/config/packages/doctrine.yaml
+++ b/config/packages/doctrine.yaml
@@ -37,6 +37,10 @@ doctrine:
             # Permet a Shared de referencer UserInterface dans ses ORM mappings sans
             # importer la classe concrete du module Core (cf. spec-back M0 § 2.8).
             Symfony\Component\Security\Core\User\UserInterface: App\Module\Core\Domain\Entity\User
+            # Cible des ManyToMany Client.categories / ClientAddress.categories (M1).
+            # Permet au module Commercial de referencer une Category via le contrat
+            # Shared sans importer la classe concrete du module Catalog (regle n°1).
+            App\Shared\Domain\Contract\CategoryInterface: App\Module\Catalog\Domain\Entity\Category
         mappings:
             Core:
                 type: attribute
@@ -66,6 +70,16 @@ doctrine:
                 dir: '%kernel.project_dir%/src/Module/Catalog/Domain/Entity'
                 prefix: 'App\Module\Catalog\Domain\Entity'
                 alias: Catalog
+            # Mapping inconditionnel du module Commercial (meme logique que Catalog) :
+            # les tables (client, sous-collections, referentiels comptables) creees
+            # par la migration M1 (Version20260601000000) doivent etre connues de
+            # l'ORM. L'activation fonctionnelle passe par config/modules.php.
+            Commercial:
+                type: attribute
+                is_bundle: false
+                dir: '%kernel.project_dir%/src/Module/Commercial/Domain/Entity'
+                prefix: 'App\Module\Commercial\Domain\Entity'
+                alias: Commercial
         controller_resolver:
             auto_mapping: false
 
diff --git a/makefile b/makefile
index 71ab933..74857f9 100644
--- a/makefile
+++ b/makefile
@@ -200,13 +200,14 @@ migration-migrate:
 #     en DB, le purger crash.
 #  3. fixtures -> sync-permissions : fixtures:load purge la table permission,
 #     donc sync doit passer apres.
-#  4. recreation index `uq_category_name_type_active` : schema:update drop
-#     les index orphelins du mapping ORM. L'index partiel (LOWER + WHERE) du
-#     M0 Catalog n'est pas exprimable via les attributs Doctrine ORM 3
-#     (fonctionnel + partiel), donc il disparait apres schema:update. On le
-#     recree par dbal:run-sql pour que les tests RG-1.07 (unicite
-#     case-insensitive) voient bien la contrainte SQL. Sans ce restore, les
-#     POST doublons remontent 201 au lieu de 409.
+#  4. recreation des index partiels uniques : schema:update drop les index
+#     orphelins du mapping ORM. Les index partiels (LOWER + WHERE) ne sont pas
+#     exprimables via les attributs Doctrine ORM (fonctionnel + partiel), donc
+#     ils disparaissent apres schema:update. On les recree par dbal:run-sql :
+#       - `uq_category_name_type_active` (M0 Catalog) : tests RG-1.07.
+#       - `uq_client_company_name_active` (M1 Commercial) : unicite nom societe
+#         parmi actifs non archives/non supprimes (RG-1.16), tests ERP-55.
+#     Sans ces restores, les POST doublons remontent 201 au lieu de 409.
 #  5. app:apply-column-comments : meme cause, schema:update drop les COMMENT
 #     ON COLUMN/TABLE des tables managees par l'ORM (le mapping PHP ne porte
 #     pas d'attribut options['comment']). On rejoue le catalogue partage
@@ -220,6 +221,7 @@ test-db-setup:
 	$(SYMFONY_CONSOLE) --env=test --no-interaction doctrine:fixtures:load
 	$(SYMFONY_CONSOLE) --env=test --no-interaction app:sync-permissions
 	$(SYMFONY_CONSOLE) --env=test dbal:run-sql "CREATE UNIQUE INDEX IF NOT EXISTS uq_category_name_type_active ON category (LOWER(name), category_type_id) WHERE deleted_at IS NULL"
+	$(SYMFONY_CONSOLE) --env=test dbal:run-sql "CREATE UNIQUE INDEX IF NOT EXISTS uq_client_company_name_active ON client (LOWER(company_name)) WHERE is_archived = FALSE AND deleted_at IS NULL"
 
 fixtures:
 	$(SYMFONY_CONSOLE) --no-interaction doctrine:fixtures:load
diff --git a/migrations/Version20260528120000.php b/migrations/Version20260528120000.php
index 6e38e14..e82ad37 100644
--- a/migrations/Version20260528120000.php
+++ b/migrations/Version20260528120000.php
@@ -39,7 +39,19 @@ final class Version20260528120000 extends AbstractMigration
 
     public function up(Schema $schema): void
     {
-        foreach (ColumnCommentsCatalog::toSqlStatements() as $sql) {
+        // Ne commente que les tables deja presentes a ce stade de la chaine de
+        // migrations. Les modules crees plus tard (ex: M1 Commercial, 06-01)
+        // figurent desormais dans le catalogue partage mais leurs tables
+        // n'existent pas encore ici : elles posent leurs propres COMMENT dans
+        // leur migration dediee (regle ABSOLUE n°12). Garde-fou indispensable,
+        // sinon l'ajout d'un module au catalogue casse ce retrofit avec un
+        // "relation X does not exist".
+        $existingTables = array_values(array_filter(
+            array_keys(ColumnCommentsCatalog::comments()),
+            static fn (string $table): bool => $schema->hasTable($table),
+        ));
+
+        foreach (ColumnCommentsCatalog::toSqlStatements($existingTables) as $sql) {
             $this->addSql($sql);
         }
     }
@@ -47,6 +59,13 @@ final class Version20260528120000 extends AbstractMigration
     public function down(Schema $schema): void
     {
         foreach (ColumnCommentsCatalog::comments() as $table => $entries) {
+            // Symetrie avec up() : on n'efface que les commentaires des tables
+            // presentes (les tables des modules ulterieurs sont gerees par leur
+            // propre migration).
+            if (!$schema->hasTable($table)) {
+                continue;
+            }
+
             $quotedTable = '"'.str_replace('"', '""', $table).'"';
             foreach ($entries as $column => $_) {
                 if ('_table' === $column) {
diff --git a/src/Module/Catalog/Domain/Entity/Category.php b/src/Module/Catalog/Domain/Entity/Category.php
index 6bbb52d..9ae95fd 100644
--- a/src/Module/Catalog/Domain/Entity/Category.php
+++ b/src/Module/Catalog/Domain/Entity/Category.php
@@ -15,6 +15,7 @@ use App\Module\Catalog\Infrastructure\ApiPlatform\State\Provider\CategoryProvide
 use App\Module\Catalog\Infrastructure\Doctrine\DoctrineCategoryRepository;
 use App\Shared\Domain\Attribute\Auditable;
 use App\Shared\Domain\Contract\BlamableInterface;
+use App\Shared\Domain\Contract\CategoryInterface;
 use App\Shared\Domain\Contract\TimestampableInterface;
 use App\Shared\Domain\Trait\TimestampableBlamableTrait;
 use DateTimeImmutable;
@@ -82,7 +83,7 @@ use Symfony\Component\Validator\Constraints as Assert;
 #[ORM\Index(name: 'idx_category_created_by', columns: ['created_by'])]
 #[ORM\Index(name: 'idx_category_updated_by', columns: ['updated_by'])]
 #[Auditable]
-class Category implements TimestampableInterface, BlamableInterface
+class Category implements TimestampableInterface, BlamableInterface, CategoryInterface
 {
     // === Timestampable + Blamable ===
     // Les 4 colonnes (created_at, updated_at, created_by, updated_by) + leurs
diff --git a/src/Module/Commercial/Domain/Entity/Bank.php b/src/Module/Commercial/Domain/Entity/Bank.php
new file mode 100644
index 0000000..1524a0a
--- /dev/null
+++ b/src/Module/Commercial/Domain/Entity/Bank.php
@@ -0,0 +1,83 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Entity;
+
+use App\Module\Commercial\Infrastructure\Doctrine\DoctrineBankRepository;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+
+/**
+ * Banque selectionnable pour le reglement par virement (Societe Generale,
+ * CIC, Credit Agricole) : referentiel statique seede par la migration M1 et
+ * re-seede en dev/test par CommercialReferentialFixtures.
+ *
+ * Lecture seule au M1 (HP-M2-2). Pas de Timestampable/Blamable (referentiel
+ * statique whiteliste dans EntitiesAreTimestampableBlamableTest::EXCLUDED). Le
+ * groupe `client:read:accounting` permet l'embarquement dans la reponse Client.
+ */
+#[ORM\Entity(repositoryClass: DoctrineBankRepository::class)]
+#[ORM\Table(name: 'bank')]
+#[ORM\UniqueConstraint(name: 'uq_bank_code', columns: ['code'])]
+class Bank
+{
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['bank:read', 'client:read:accounting'])]
+    private ?int $id = null;
+
+    #[ORM\Column(length: 30)]
+    #[Groups(['bank:read', 'client:read:accounting'])]
+    private ?string $code = null;
+
+    #[ORM\Column(length: 120)]
+    #[Groups(['bank:read', 'client:read:accounting'])]
+    private ?string $label = null;
+
+    #[ORM\Column(options: ['default' => 0])]
+    #[Groups(['bank:read'])]
+    private int $position = 0;
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getCode(): ?string
+    {
+        return $this->code;
+    }
+
+    public function setCode(string $code): static
+    {
+        $this->code = $code;
+
+        return $this;
+    }
+
+    public function getLabel(): ?string
+    {
+        return $this->label;
+    }
+
+    public function setLabel(string $label): static
+    {
+        $this->label = $label;
+
+        return $this;
+    }
+
+    public function getPosition(): int
+    {
+        return $this->position;
+    }
+
+    public function setPosition(int $position): static
+    {
+        $this->position = $position;
+
+        return $this;
+    }
+}
diff --git a/src/Module/Commercial/Domain/Entity/Client.php b/src/Module/Commercial/Domain/Entity/Client.php
new file mode 100644
index 0000000..8eee053
--- /dev/null
+++ b/src/Module/Commercial/Domain/Entity/Client.php
@@ -0,0 +1,638 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Entity;
+
+use App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientRepository;
+use App\Shared\Domain\Attribute\Auditable;
+use App\Shared\Domain\Contract\BlamableInterface;
+use App\Shared\Domain\Contract\CategoryInterface;
+use App\Shared\Domain\Contract\TimestampableInterface;
+use App\Shared\Domain\Trait\TimestampableBlamableTrait;
+use DateTimeImmutable;
+use Doctrine\Common\Collections\ArrayCollection;
+use Doctrine\Common\Collections\Collection;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+use Symfony\Component\Validator\Constraints as Assert;
+
+/**
+ * Client (M1 Commercial) — entite racine du repertoire clients. Porte le
+ * formulaire principal, l'onglet Information, l'onglet Comptabilite, le
+ * mecanisme d'archivage (is_archived / archived_at) et le soft-delete technique
+ * prepare mais non expose au M1 (deleted_at, HP-M2-1).
+ *
+ * Decisions structurantes :
+ *  - Audit complet (#[Auditable]) sur tous les champs (M2M categories audite
+ *    automatiquement). Timestampable/Blamable via le trait Shared.
+ *  - PAS de #[ORM\UniqueConstraint] : l'unicite du nom de societe (RG-1.16) est
+ *    portee par l'index partiel fonctionnel uq_client_company_name_active
+ *    (LOWER(company_name) WHERE is_archived = FALSE AND deleted_at IS NULL),
+ *    inexprimable en attribut ORM, donc possede par la seule migration. Le SIREN
+ *    et l'email NE SONT PAS uniques (RG-1.15/1.17 supprimees, decision Q4).
+ *  - distributor / broker : 2 FK auto-referentes mutuellement exclusives
+ *    (RG-1.03, CHECK chk_client_distrib_or_broker en base).
+ *  - categories : M2M vers Category (module Catalog) via le contrat
+ *    CategoryInterface + resolve_target_entities (regle n°1, pas d'import direct).
+ *
+ * Aucun ApiResource au M1.1 (ERP-54) : les operations API (Provider + Processor,
+ * normalisation, archivage, accounting conditionnel) sont branchees en ERP-55.
+ */
+#[ORM\Entity(repositoryClass: DoctrineClientRepository::class)]
+#[ORM\Table(name: 'client')]
+// Index nommes pour matcher la migration (Version20260601000000). L'index
+// unique partiel uq_client_company_name_active reste possede par la migration :
+// Doctrine ORM ne sait pas exprimer un index fonctionnel (LOWER) + partiel
+// (WHERE) via attribut. Pas de #[ORM\UniqueConstraint] (decision Q4).
+#[ORM\Index(name: 'idx_client_is_archived', columns: ['is_archived'])]
+#[ORM\Index(name: 'idx_client_deleted_at', columns: ['deleted_at'])]
+#[ORM\Index(name: 'idx_client_distributor_id', columns: ['distributor_id'])]
+#[ORM\Index(name: 'idx_client_broker_id', columns: ['broker_id'])]
+#[ORM\Index(name: 'idx_client_created_by', columns: ['created_by'])]
+#[ORM\Index(name: 'idx_client_updated_by', columns: ['updated_by'])]
+#[Auditable]
+class Client implements TimestampableInterface, BlamableInterface
+{
+    use TimestampableBlamableTrait;
+
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['client:read'])]
+    private ?int $id = null;
+
+    // === Formulaire principal ===
+    #[ORM\Column(length: 180)]
+    #[Assert\NotBlank(message: 'Le nom de l\'entreprise est obligatoire.', normalizer: 'trim')]
+    #[Assert\Length(min: 2, max: 180, normalizer: 'trim')]
+    #[Groups(['client:read', 'client:write:main'])]
+    private ?string $companyName = null;
+
+    // RG-1.01 : firstName OU lastName obligatoire (validation au futur Processor).
+    #[ORM\Column(length: 120, nullable: true)]
+    #[Assert\Length(max: 120, normalizer: 'trim')]
+    #[Groups(['client:read', 'client:write:main'])]
+    private ?string $firstName = null;
+
+    #[ORM\Column(length: 120, nullable: true)]
+    #[Assert\Length(max: 120, normalizer: 'trim')]
+    #[Groups(['client:read', 'client:write:main'])]
+    private ?string $lastName = null;
+
+    #[ORM\Column(length: 20)]
+    #[Assert\NotBlank]
+    #[Groups(['client:read', 'client:write:main'])]
+    private ?string $phonePrimary = null;
+
+    #[ORM\Column(length: 20, nullable: true)]
+    #[Groups(['client:read', 'client:write:main'])]
+    private ?string $phoneSecondary = null;
+
+    #[ORM\Column(length: 180)]
+    #[Assert\NotBlank]
+    #[Assert\Email]
+    #[Groups(['client:read', 'client:write:main'])]
+    private ?string $email = null;
+
+    // RG-1.03 : distributor / broker auto-references mutuellement exclusives
+    // (CHECK chk_client_distrib_or_broker en base).
+    #[ORM\ManyToOne(targetEntity: self::class)]
+    #[ORM\JoinColumn(name: 'distributor_id', referencedColumnName: 'id', nullable: true, onDelete: 'SET NULL')]
+    #[Groups(['client:read', 'client:write:main'])]
+    private ?Client $distributor = null;
+
+    #[ORM\ManyToOne(targetEntity: self::class)]
+    #[ORM\JoinColumn(name: 'broker_id', referencedColumnName: 'id', nullable: true, onDelete: 'SET NULL')]
+    #[Groups(['client:read', 'client:write:main'])]
+    private ?Client $broker = null;
+
+    #[ORM\Column(name: 'triage_service', options: ['default' => false])]
+    #[Groups(['client:read', 'client:write:main'])]
+    private bool $triageService = false;
+
+    // RG : au moins une categorie (Count min 1). M2M vers Category via le contrat
+    // CategoryInterface (resolve_target_entities -> Category).
+    /** @var Collection<int, CategoryInterface> */
+    #[ORM\ManyToMany(targetEntity: CategoryInterface::class)]
+    #[ORM\JoinTable(name: 'client_category')]
+    #[ORM\JoinColumn(name: 'client_id', referencedColumnName: 'id', onDelete: 'CASCADE')]
+    #[ORM\InverseJoinColumn(name: 'category_id', referencedColumnName: 'id', onDelete: 'RESTRICT')]
+    #[Assert\Count(min: 1, minMessage: 'Au moins une catégorie est obligatoire.')]
+    #[Groups(['client:read', 'client:write:main'])]
+    private Collection $categories;
+
+    // === Onglet Information ===
+    #[ORM\Column(type: 'text', nullable: true)]
+    #[Groups(['client:read', 'client:write:information'])]
+    private ?string $description = null;
+
+    #[ORM\Column(length: 255, nullable: true)]
+    #[Groups(['client:read', 'client:write:information'])]
+    private ?string $competitors = null;
+
+    #[ORM\Column(type: 'date_immutable', nullable: true)]
+    #[Groups(['client:read', 'client:write:information'])]
+    private ?DateTimeImmutable $foundedAt = null;
+
+    #[ORM\Column(nullable: true)]
+    #[Assert\PositiveOrZero]
+    #[Groups(['client:read', 'client:write:information'])]
+    private ?int $employeesCount = null;
+
+    #[ORM\Column(type: 'decimal', precision: 15, scale: 2, nullable: true)]
+    #[Groups(['client:read', 'client:write:information'])]
+    private ?string $revenueAmount = null;
+
+    #[ORM\Column(length: 120, nullable: true)]
+    #[Groups(['client:read', 'client:write:information'])]
+    private ?string $directorName = null;
+
+    #[ORM\Column(type: 'decimal', precision: 15, scale: 2, nullable: true)]
+    #[Groups(['client:read', 'client:write:information'])]
+    private ?string $profitAmount = null;
+
+    // === Onglet Comptabilite ===
+    // Lecture conditionnee via le groupe `client:read:accounting` (ajoute par le
+    // futur Provider si l'user a la permission accounting.view). Ecriture via
+    // `client:write:accounting` (le futur Processor exige accounting.manage).
+    #[ORM\Column(length: 20, nullable: true)]
+    #[Groups(['client:read:accounting', 'client:write:accounting'])]
+    private ?string $siren = null;
+
+    #[ORM\Column(length: 40, nullable: true)]
+    #[Groups(['client:read:accounting', 'client:write:accounting'])]
+    private ?string $accountNumber = null;
+
+    #[ORM\ManyToOne(targetEntity: TvaMode::class)]
+    #[ORM\JoinColumn(name: 'tva_mode_id', referencedColumnName: 'id', nullable: true, onDelete: 'RESTRICT')]
+    #[Groups(['client:read:accounting', 'client:write:accounting'])]
+    private ?TvaMode $tvaMode = null;
+
+    #[ORM\Column(length: 40, nullable: true)]
+    #[Groups(['client:read:accounting', 'client:write:accounting'])]
+    private ?string $nTva = null;
+
+    #[ORM\ManyToOne(targetEntity: PaymentDelay::class)]
+    #[ORM\JoinColumn(name: 'payment_delay_id', referencedColumnName: 'id', nullable: true, onDelete: 'RESTRICT')]
+    #[Groups(['client:read:accounting', 'client:write:accounting'])]
+    private ?PaymentDelay $paymentDelay = null;
+
+    #[ORM\ManyToOne(targetEntity: PaymentType::class)]
+    #[ORM\JoinColumn(name: 'payment_type_id', referencedColumnName: 'id', nullable: true, onDelete: 'RESTRICT')]
+    #[Groups(['client:read:accounting', 'client:write:accounting'])]
+    private ?PaymentType $paymentType = null;
+
+    #[ORM\ManyToOne(targetEntity: Bank::class)]
+    #[ORM\JoinColumn(name: 'bank_id', referencedColumnName: 'id', nullable: true, onDelete: 'RESTRICT')]
+    #[Groups(['client:read:accounting', 'client:write:accounting'])]
+    private ?Bank $bank = null;
+
+    // === Sous-collections (exposees via sous-ressources API dediees, ulterieur) ===
+    /** @var Collection<int, ClientContact> */
+    #[ORM\OneToMany(mappedBy: 'client', targetEntity: ClientContact::class, cascade: ['persist', 'remove'], orphanRemoval: true)]
+    private Collection $contacts;
+
+    /** @var Collection<int, ClientAddress> */
+    #[ORM\OneToMany(mappedBy: 'client', targetEntity: ClientAddress::class, cascade: ['persist', 'remove'], orphanRemoval: true)]
+    private Collection $addresses;
+
+    /** @var Collection<int, ClientRib> */
+    #[ORM\OneToMany(mappedBy: 'client', targetEntity: ClientRib::class, cascade: ['persist', 'remove'], orphanRemoval: true)]
+    private Collection $ribs;
+
+    // === Archive / Soft delete ===
+    #[ORM\Column(name: 'is_archived', options: ['default' => false])]
+    #[Groups(['client:read', 'client:write:archive'])]
+    private bool $isArchived = false;
+
+    #[ORM\Column(type: 'datetime_immutable', nullable: true)]
+    #[Groups(['client:read'])]
+    private ?DateTimeImmutable $archivedAt = null;
+
+    // Soft delete technique (HP-M2-1) : non expose en lecture/ecriture au M1.
+    #[ORM\Column(type: 'datetime_immutable', nullable: true)]
+    private ?DateTimeImmutable $deletedAt = null;
+
+    public function __construct()
+    {
+        $this->categories = new ArrayCollection();
+        $this->contacts   = new ArrayCollection();
+        $this->addresses  = new ArrayCollection();
+        $this->ribs       = new ArrayCollection();
+    }
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getCompanyName(): ?string
+    {
+        return $this->companyName;
+    }
+
+    public function setCompanyName(string $companyName): static
+    {
+        $this->companyName = $companyName;
+
+        return $this;
+    }
+
+    public function getFirstName(): ?string
+    {
+        return $this->firstName;
+    }
+
+    public function setFirstName(?string $firstName): static
+    {
+        $this->firstName = $firstName;
+
+        return $this;
+    }
+
+    public function getLastName(): ?string
+    {
+        return $this->lastName;
+    }
+
+    public function setLastName(?string $lastName): static
+    {
+        $this->lastName = $lastName;
+
+        return $this;
+    }
+
+    public function getPhonePrimary(): ?string
+    {
+        return $this->phonePrimary;
+    }
+
+    public function setPhonePrimary(string $phonePrimary): static
+    {
+        $this->phonePrimary = $phonePrimary;
+
+        return $this;
+    }
+
+    public function getPhoneSecondary(): ?string
+    {
+        return $this->phoneSecondary;
+    }
+
+    public function setPhoneSecondary(?string $phoneSecondary): static
+    {
+        $this->phoneSecondary = $phoneSecondary;
+
+        return $this;
+    }
+
+    public function getEmail(): ?string
+    {
+        return $this->email;
+    }
+
+    public function setEmail(string $email): static
+    {
+        $this->email = $email;
+
+        return $this;
+    }
+
+    public function getDistributor(): ?Client
+    {
+        return $this->distributor;
+    }
+
+    public function setDistributor(?Client $distributor): static
+    {
+        $this->distributor = $distributor;
+
+        return $this;
+    }
+
+    public function getBroker(): ?Client
+    {
+        return $this->broker;
+    }
+
+    public function setBroker(?Client $broker): static
+    {
+        $this->broker = $broker;
+
+        return $this;
+    }
+
+    public function isTriageService(): bool
+    {
+        return $this->triageService;
+    }
+
+    public function setTriageService(bool $triageService): static
+    {
+        $this->triageService = $triageService;
+
+        return $this;
+    }
+
+    /** @return Collection<int, CategoryInterface> */
+    public function getCategories(): Collection
+    {
+        return $this->categories;
+    }
+
+    public function addCategory(CategoryInterface $category): static
+    {
+        if (!$this->categories->contains($category)) {
+            $this->categories->add($category);
+        }
+
+        return $this;
+    }
+
+    public function removeCategory(CategoryInterface $category): static
+    {
+        $this->categories->removeElement($category);
+
+        return $this;
+    }
+
+    public function getDescription(): ?string
+    {
+        return $this->description;
+    }
+
+    public function setDescription(?string $description): static
+    {
+        $this->description = $description;
+
+        return $this;
+    }
+
+    public function getCompetitors(): ?string
+    {
+        return $this->competitors;
+    }
+
+    public function setCompetitors(?string $competitors): static
+    {
+        $this->competitors = $competitors;
+
+        return $this;
+    }
+
+    public function getFoundedAt(): ?DateTimeImmutable
+    {
+        return $this->foundedAt;
+    }
+
+    public function setFoundedAt(?DateTimeImmutable $foundedAt): static
+    {
+        $this->foundedAt = $foundedAt;
+
+        return $this;
+    }
+
+    public function getEmployeesCount(): ?int
+    {
+        return $this->employeesCount;
+    }
+
+    public function setEmployeesCount(?int $employeesCount): static
+    {
+        $this->employeesCount = $employeesCount;
+
+        return $this;
+    }
+
+    public function getRevenueAmount(): ?string
+    {
+        return $this->revenueAmount;
+    }
+
+    public function setRevenueAmount(?string $revenueAmount): static
+    {
+        $this->revenueAmount = $revenueAmount;
+
+        return $this;
+    }
+
+    public function getDirectorName(): ?string
+    {
+        return $this->directorName;
+    }
+
+    public function setDirectorName(?string $directorName): static
+    {
+        $this->directorName = $directorName;
+
+        return $this;
+    }
+
+    public function getProfitAmount(): ?string
+    {
+        return $this->profitAmount;
+    }
+
+    public function setProfitAmount(?string $profitAmount): static
+    {
+        $this->profitAmount = $profitAmount;
+
+        return $this;
+    }
+
+    public function getSiren(): ?string
+    {
+        return $this->siren;
+    }
+
+    public function setSiren(?string $siren): static
+    {
+        $this->siren = $siren;
+
+        return $this;
+    }
+
+    public function getAccountNumber(): ?string
+    {
+        return $this->accountNumber;
+    }
+
+    public function setAccountNumber(?string $accountNumber): static
+    {
+        $this->accountNumber = $accountNumber;
+
+        return $this;
+    }
+
+    public function getTvaMode(): ?TvaMode
+    {
+        return $this->tvaMode;
+    }
+
+    public function setTvaMode(?TvaMode $tvaMode): static
+    {
+        $this->tvaMode = $tvaMode;
+
+        return $this;
+    }
+
+    public function getNTva(): ?string
+    {
+        return $this->nTva;
+    }
+
+    public function setNTva(?string $nTva): static
+    {
+        $this->nTva = $nTva;
+
+        return $this;
+    }
+
+    public function getPaymentDelay(): ?PaymentDelay
+    {
+        return $this->paymentDelay;
+    }
+
+    public function setPaymentDelay(?PaymentDelay $paymentDelay): static
+    {
+        $this->paymentDelay = $paymentDelay;
+
+        return $this;
+    }
+
+    public function getPaymentType(): ?PaymentType
+    {
+        return $this->paymentType;
+    }
+
+    public function setPaymentType(?PaymentType $paymentType): static
+    {
+        $this->paymentType = $paymentType;
+
+        return $this;
+    }
+
+    public function getBank(): ?Bank
+    {
+        return $this->bank;
+    }
+
+    public function setBank(?Bank $bank): static
+    {
+        $this->bank = $bank;
+
+        return $this;
+    }
+
+    /** @return Collection<int, ClientContact> */
+    public function getContacts(): Collection
+    {
+        return $this->contacts;
+    }
+
+    public function addContact(ClientContact $contact): static
+    {
+        if (!$this->contacts->contains($contact)) {
+            $this->contacts->add($contact);
+            $contact->setClient($this);
+        }
+
+        return $this;
+    }
+
+    public function removeContact(ClientContact $contact): static
+    {
+        if ($this->contacts->removeElement($contact) && $contact->getClient() === $this) {
+            $contact->setClient(null);
+        }
+
+        return $this;
+    }
+
+    /** @return Collection<int, ClientAddress> */
+    public function getAddresses(): Collection
+    {
+        return $this->addresses;
+    }
+
+    public function addAddress(ClientAddress $address): static
+    {
+        if (!$this->addresses->contains($address)) {
+            $this->addresses->add($address);
+            $address->setClient($this);
+        }
+
+        return $this;
+    }
+
+    public function removeAddress(ClientAddress $address): static
+    {
+        if ($this->addresses->removeElement($address) && $address->getClient() === $this) {
+            $address->setClient(null);
+        }
+
+        return $this;
+    }
+
+    /** @return Collection<int, ClientRib> */
+    public function getRibs(): Collection
+    {
+        return $this->ribs;
+    }
+
+    public function addRib(ClientRib $rib): static
+    {
+        if (!$this->ribs->contains($rib)) {
+            $this->ribs->add($rib);
+            $rib->setClient($this);
+        }
+
+        return $this;
+    }
+
+    public function removeRib(ClientRib $rib): static
+    {
+        if ($this->ribs->removeElement($rib) && $rib->getClient() === $this) {
+            $rib->setClient(null);
+        }
+
+        return $this;
+    }
+
+    public function isArchived(): bool
+    {
+        return $this->isArchived;
+    }
+
+    public function setIsArchived(bool $isArchived): static
+    {
+        $this->isArchived = $isArchived;
+
+        return $this;
+    }
+
+    public function getArchivedAt(): ?DateTimeImmutable
+    {
+        return $this->archivedAt;
+    }
+
+    public function setArchivedAt(?DateTimeImmutable $archivedAt): static
+    {
+        $this->archivedAt = $archivedAt;
+
+        return $this;
+    }
+
+    public function getDeletedAt(): ?DateTimeImmutable
+    {
+        return $this->deletedAt;
+    }
+
+    public function setDeletedAt(?DateTimeImmutable $deletedAt): static
+    {
+        $this->deletedAt = $deletedAt;
+
+        return $this;
+    }
+}
diff --git a/src/Module/Commercial/Domain/Entity/ClientAddress.php b/src/Module/Commercial/Domain/Entity/ClientAddress.php
new file mode 100644
index 0000000..26e5f8d
--- /dev/null
+++ b/src/Module/Commercial/Domain/Entity/ClientAddress.php
@@ -0,0 +1,337 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Entity;
+
+use App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientAddressRepository;
+use App\Shared\Domain\Attribute\Auditable;
+use App\Shared\Domain\Contract\BlamableInterface;
+use App\Shared\Domain\Contract\CategoryInterface;
+use App\Shared\Domain\Contract\SiteInterface;
+use App\Shared\Domain\Contract\TimestampableInterface;
+use App\Shared\Domain\Trait\TimestampableBlamableTrait;
+use Doctrine\Common\Collections\ArrayCollection;
+use Doctrine\Common\Collections\Collection;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+use Symfony\Component\Validator\Constraints as Assert;
+
+/**
+ * Adresse d'un client (1:n) — onglet Adresse. Une adresse de prospection
+ * (isProspect) est exclusive d'une adresse de livraison/facturation
+ * (RG-1.06/07/08, CHECK BDD). Un email de facturation est obligatoire ssi
+ * isBilling (RG-1.11, CHECK BDD). Au moins un site doit etre rattache
+ * (RG-1.10, Assert\Count).
+ *
+ * Relations M2M :
+ *  - sites : SiteInterface (module Sites) via resolve_target_entities
+ *  - contacts : ClientContact (meme module)
+ *  - categories : CategoryInterface (module Catalog) via resolve_target_entities
+ *    — limitees aux types SECTEUR/AUTRE cote validation (RG-1.29, futur Processor)
+ *
+ * Audite (#[Auditable]) + Timestampable/Blamable. Aucun ApiResource au M1.1
+ * (sous-ressources branchees a un ticket dedie).
+ */
+#[ORM\Entity(repositoryClass: DoctrineClientAddressRepository::class)]
+#[ORM\Table(name: 'client_address')]
+#[ORM\Index(name: 'idx_client_address_client', columns: ['client_id'])]
+#[Auditable]
+class ClientAddress implements TimestampableInterface, BlamableInterface
+{
+    use TimestampableBlamableTrait;
+
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['client_address:read'])]
+    private ?int $id = null;
+
+    #[ORM\ManyToOne(targetEntity: Client::class, inversedBy: 'addresses')]
+    #[ORM\JoinColumn(name: 'client_id', referencedColumnName: 'id', nullable: false, onDelete: 'CASCADE')]
+    private ?Client $client = null;
+
+    #[ORM\Column(name: 'is_prospect', options: ['default' => false])]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private bool $isProspect = false;
+
+    #[ORM\Column(name: 'is_delivery', options: ['default' => false])]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private bool $isDelivery = false;
+
+    #[ORM\Column(name: 'is_billing', options: ['default' => false])]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private bool $isBilling = false;
+
+    #[ORM\Column(length: 80, options: ['default' => 'France'])]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private string $country = 'France';
+
+    // RG-1.09 : code postal a 4 ou 5 chiffres (pas de controle CP/ville serveur).
+    #[ORM\Column(length: 20)]
+    #[Assert\NotBlank]
+    #[Assert\Regex(pattern: '/^[0-9]{4,5}$/', message: 'Le code postal doit comporter 4 ou 5 chiffres.')]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private ?string $postalCode = null;
+
+    #[ORM\Column(length: 120)]
+    #[Assert\NotBlank]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private ?string $city = null;
+
+    #[ORM\Column(length: 255)]
+    #[Assert\NotBlank]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private ?string $street = null;
+
+    #[ORM\Column(length: 255, nullable: true)]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private ?string $streetComplement = null;
+
+    // RG-1.11 : obligatoire ssi isBilling (CHECK BDD + futur Processor).
+    #[ORM\Column(length: 180, nullable: true)]
+    #[Assert\Email]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private ?string $billingEmail = null;
+
+    #[ORM\Column(options: ['default' => 0])]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private int $position = 0;
+
+    // RG-1.10 : au moins un site rattache a chaque adresse.
+    /** @var Collection<int, SiteInterface> */
+    #[ORM\ManyToMany(targetEntity: SiteInterface::class)]
+    #[ORM\JoinTable(name: 'client_address_site')]
+    #[ORM\JoinColumn(name: 'client_address_id', referencedColumnName: 'id', onDelete: 'CASCADE')]
+    #[ORM\InverseJoinColumn(name: 'site_id', referencedColumnName: 'id', onDelete: 'RESTRICT')]
+    #[Assert\Count(min: 1, minMessage: 'Au moins un site est obligatoire.')]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private Collection $sites;
+
+    /** @var Collection<int, ClientContact> */
+    #[ORM\ManyToMany(targetEntity: ClientContact::class)]
+    #[ORM\JoinTable(name: 'client_address_contact')]
+    #[ORM\JoinColumn(name: 'client_address_id', referencedColumnName: 'id', onDelete: 'CASCADE')]
+    #[ORM\InverseJoinColumn(name: 'client_contact_id', referencedColumnName: 'id', onDelete: 'CASCADE')]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private Collection $contacts;
+
+    // RG-1.29 : categories de type SECTEUR/AUTRE uniquement (filtre au Processor).
+    /** @var Collection<int, CategoryInterface> */
+    #[ORM\ManyToMany(targetEntity: CategoryInterface::class)]
+    #[ORM\JoinTable(name: 'client_address_category')]
+    #[ORM\JoinColumn(name: 'client_address_id', referencedColumnName: 'id', onDelete: 'CASCADE')]
+    #[ORM\InverseJoinColumn(name: 'category_id', referencedColumnName: 'id', onDelete: 'RESTRICT')]
+    #[Groups(['client_address:read', 'client_address:write'])]
+    private Collection $categories;
+
+    public function __construct()
+    {
+        $this->sites      = new ArrayCollection();
+        $this->contacts   = new ArrayCollection();
+        $this->categories = new ArrayCollection();
+    }
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getClient(): ?Client
+    {
+        return $this->client;
+    }
+
+    public function setClient(?Client $client): static
+    {
+        $this->client = $client;
+
+        return $this;
+    }
+
+    public function isProspect(): bool
+    {
+        return $this->isProspect;
+    }
+
+    public function setIsProspect(bool $isProspect): static
+    {
+        $this->isProspect = $isProspect;
+
+        return $this;
+    }
+
+    public function isDelivery(): bool
+    {
+        return $this->isDelivery;
+    }
+
+    public function setIsDelivery(bool $isDelivery): static
+    {
+        $this->isDelivery = $isDelivery;
+
+        return $this;
+    }
+
+    public function isBilling(): bool
+    {
+        return $this->isBilling;
+    }
+
+    public function setIsBilling(bool $isBilling): static
+    {
+        $this->isBilling = $isBilling;
+
+        return $this;
+    }
+
+    public function getCountry(): string
+    {
+        return $this->country;
+    }
+
+    public function setCountry(string $country): static
+    {
+        $this->country = $country;
+
+        return $this;
+    }
+
+    public function getPostalCode(): ?string
+    {
+        return $this->postalCode;
+    }
+
+    public function setPostalCode(?string $postalCode): static
+    {
+        $this->postalCode = $postalCode;
+
+        return $this;
+    }
+
+    public function getCity(): ?string
+    {
+        return $this->city;
+    }
+
+    public function setCity(?string $city): static
+    {
+        $this->city = $city;
+
+        return $this;
+    }
+
+    public function getStreet(): ?string
+    {
+        return $this->street;
+    }
+
+    public function setStreet(?string $street): static
+    {
+        $this->street = $street;
+
+        return $this;
+    }
+
+    public function getStreetComplement(): ?string
+    {
+        return $this->streetComplement;
+    }
+
+    public function setStreetComplement(?string $streetComplement): static
+    {
+        $this->streetComplement = $streetComplement;
+
+        return $this;
+    }
+
+    public function getBillingEmail(): ?string
+    {
+        return $this->billingEmail;
+    }
+
+    public function setBillingEmail(?string $billingEmail): static
+    {
+        $this->billingEmail = $billingEmail;
+
+        return $this;
+    }
+
+    public function getPosition(): int
+    {
+        return $this->position;
+    }
+
+    public function setPosition(int $position): static
+    {
+        $this->position = $position;
+
+        return $this;
+    }
+
+    /** @return Collection<int, SiteInterface> */
+    public function getSites(): Collection
+    {
+        return $this->sites;
+    }
+
+    public function addSite(SiteInterface $site): static
+    {
+        if (!$this->sites->contains($site)) {
+            $this->sites->add($site);
+        }
+
+        return $this;
+    }
+
+    public function removeSite(SiteInterface $site): static
+    {
+        $this->sites->removeElement($site);
+
+        return $this;
+    }
+
+    /** @return Collection<int, ClientContact> */
+    public function getContacts(): Collection
+    {
+        return $this->contacts;
+    }
+
+    public function addContact(ClientContact $contact): static
+    {
+        if (!$this->contacts->contains($contact)) {
+            $this->contacts->add($contact);
+        }
+
+        return $this;
+    }
+
+    public function removeContact(ClientContact $contact): static
+    {
+        $this->contacts->removeElement($contact);
+
+        return $this;
+    }
+
+    /** @return Collection<int, CategoryInterface> */
+    public function getCategories(): Collection
+    {
+        return $this->categories;
+    }
+
+    public function addCategory(CategoryInterface $category): static
+    {
+        if (!$this->categories->contains($category)) {
+            $this->categories->add($category);
+        }
+
+        return $this;
+    }
+
+    public function removeCategory(CategoryInterface $category): static
+    {
+        $this->categories->removeElement($category);
+
+        return $this;
+    }
+}
diff --git a/src/Module/Commercial/Domain/Entity/ClientContact.php b/src/Module/Commercial/Domain/Entity/ClientContact.php
new file mode 100644
index 0000000..1b04ef8
--- /dev/null
+++ b/src/Module/Commercial/Domain/Entity/ClientContact.php
@@ -0,0 +1,178 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Entity;
+
+use App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientContactRepository;
+use App\Shared\Domain\Attribute\Auditable;
+use App\Shared\Domain\Contract\BlamableInterface;
+use App\Shared\Domain\Contract\TimestampableInterface;
+use App\Shared\Domain\Trait\TimestampableBlamableTrait;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+use Symfony\Component\Validator\Constraints as Assert;
+
+/**
+ * Contact d'un client (1:n) — onglet Contact. Au moins firstName OU lastName
+ * doit etre renseigne (RG-1.05) : la contrainte est portee par un CHECK BDD
+ * (chk_client_contact_name) et validee dans le futur ClientContactProcessor ;
+ * l'entite reste permissive (les deux champs sont nullable).
+ *
+ * Audite (#[Auditable]) + Timestampable/Blamable (pattern Shared standard).
+ * Les operations CRUD (sous-ressources POST/PATCH/DELETE) sont branchees au
+ * ticket dedie des sous-ressources — aucun ApiResource au M1.1 (ERP-54).
+ */
+#[ORM\Entity(repositoryClass: DoctrineClientContactRepository::class)]
+#[ORM\Table(name: 'client_contact')]
+#[ORM\Index(name: 'idx_client_contact_client', columns: ['client_id'])]
+#[Auditable]
+class ClientContact implements TimestampableInterface, BlamableInterface
+{
+    use TimestampableBlamableTrait;
+
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['client_contact:read'])]
+    private ?int $id = null;
+
+    #[ORM\ManyToOne(targetEntity: Client::class, inversedBy: 'contacts')]
+    #[ORM\JoinColumn(name: 'client_id', referencedColumnName: 'id', nullable: false, onDelete: 'CASCADE')]
+    private ?Client $client = null;
+
+    // RG-1.05 : firstName OU lastName obligatoire (CHECK BDD + Processor). Les
+    // deux restent nullable au niveau ORM.
+    #[ORM\Column(length: 120, nullable: true)]
+    #[Assert\Length(max: 120, normalizer: 'trim')]
+    #[Groups(['client_contact:read', 'client_contact:write'])]
+    private ?string $firstName = null;
+
+    #[ORM\Column(length: 120, nullable: true)]
+    #[Assert\Length(max: 120, normalizer: 'trim')]
+    #[Groups(['client_contact:read', 'client_contact:write'])]
+    private ?string $lastName = null;
+
+    #[ORM\Column(length: 120, nullable: true)]
+    #[Assert\Length(max: 120, normalizer: 'trim')]
+    #[Groups(['client_contact:read', 'client_contact:write'])]
+    private ?string $jobTitle = null;
+
+    #[ORM\Column(length: 20, nullable: true)]
+    #[Groups(['client_contact:read', 'client_contact:write'])]
+    private ?string $phonePrimary = null;
+
+    #[ORM\Column(length: 20, nullable: true)]
+    #[Groups(['client_contact:read', 'client_contact:write'])]
+    private ?string $phoneSecondary = null;
+
+    #[ORM\Column(length: 180, nullable: true)]
+    #[Assert\Email]
+    #[Groups(['client_contact:read', 'client_contact:write'])]
+    private ?string $email = null;
+
+    #[ORM\Column(options: ['default' => 0])]
+    #[Groups(['client_contact:read', 'client_contact:write'])]
+    private int $position = 0;
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getClient(): ?Client
+    {
+        return $this->client;
+    }
+
+    public function setClient(?Client $client): static
+    {
+        $this->client = $client;
+
+        return $this;
+    }
+
+    public function getFirstName(): ?string
+    {
+        return $this->firstName;
+    }
+
+    public function setFirstName(?string $firstName): static
+    {
+        $this->firstName = $firstName;
+
+        return $this;
+    }
+
+    public function getLastName(): ?string
+    {
+        return $this->lastName;
+    }
+
+    public function setLastName(?string $lastName): static
+    {
+        $this->lastName = $lastName;
+
+        return $this;
+    }
+
+    public function getJobTitle(): ?string
+    {
+        return $this->jobTitle;
+    }
+
+    public function setJobTitle(?string $jobTitle): static
+    {
+        $this->jobTitle = $jobTitle;
+
+        return $this;
+    }
+
+    public function getPhonePrimary(): ?string
+    {
+        return $this->phonePrimary;
+    }
+
+    public function setPhonePrimary(?string $phonePrimary): static
+    {
+        $this->phonePrimary = $phonePrimary;
+
+        return $this;
+    }
+
+    public function getPhoneSecondary(): ?string
+    {
+        return $this->phoneSecondary;
+    }
+
+    public function setPhoneSecondary(?string $phoneSecondary): static
+    {
+        $this->phoneSecondary = $phoneSecondary;
+
+        return $this;
+    }
+
+    public function getEmail(): ?string
+    {
+        return $this->email;
+    }
+
+    public function setEmail(?string $email): static
+    {
+        $this->email = $email;
+
+        return $this;
+    }
+
+    public function getPosition(): int
+    {
+        return $this->position;
+    }
+
+    public function setPosition(int $position): static
+    {
+        $this->position = $position;
+
+        return $this;
+    }
+}
diff --git a/src/Module/Commercial/Domain/Entity/ClientRib.php b/src/Module/Commercial/Domain/Entity/ClientRib.php
new file mode 100644
index 0000000..f1c589d
--- /dev/null
+++ b/src/Module/Commercial/Domain/Entity/ClientRib.php
@@ -0,0 +1,134 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Entity;
+
+use App\Module\Commercial\Infrastructure\Doctrine\DoctrineClientRibRepository;
+use App\Shared\Domain\Attribute\Auditable;
+use App\Shared\Domain\Contract\BlamableInterface;
+use App\Shared\Domain\Contract\TimestampableInterface;
+use App\Shared\Domain\Trait\TimestampableBlamableTrait;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+use Symfony\Component\Validator\Constraints as Assert;
+
+/**
+ * Coordonnees bancaires d'un client (1:n) — onglet Comptabilite. Au moins un
+ * RIB est obligatoire si le type de reglement du client est LCR (RG-1.13,
+ * verifie au futur Processor).
+ *
+ * Audit (#[Auditable]) : TOUS les champs sont audites, y compris `iban` et
+ * `bic` — AUCUN #[AuditIgnore] (decision Matthieu en revue MR 29/05/2026 :
+ * l'audit etant admin-only, la tracabilite RIB est necessaire pour le suivi
+ * comptable et la conformite, cf. spec § 2.5 / § 6.1).
+ *
+ * Validation IBAN/BIC : Assert\Iban + Assert\Bic standard Symfony au M1
+ * (HP-M2-14 : pas de controle externe banque reelle). Timestampable/Blamable
+ * standard. Aucun ApiResource au M1.1 (sous-ressource branchee ulterieurement).
+ */
+#[ORM\Entity(repositoryClass: DoctrineClientRibRepository::class)]
+#[ORM\Table(name: 'client_rib')]
+#[ORM\Index(name: 'idx_client_rib_client', columns: ['client_id'])]
+#[Auditable]
+class ClientRib implements TimestampableInterface, BlamableInterface
+{
+    use TimestampableBlamableTrait;
+
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['client_rib:read'])]
+    private ?int $id = null;
+
+    #[ORM\ManyToOne(targetEntity: Client::class, inversedBy: 'ribs')]
+    #[ORM\JoinColumn(name: 'client_id', referencedColumnName: 'id', nullable: false, onDelete: 'CASCADE')]
+    private ?Client $client = null;
+
+    #[ORM\Column(length: 120)]
+    #[Assert\NotBlank]
+    #[Assert\Length(max: 120, normalizer: 'trim')]
+    #[Groups(['client_rib:read', 'client_rib:write'])]
+    private ?string $label = null;
+
+    #[ORM\Column(length: 20)]
+    #[Assert\NotBlank]
+    #[Assert\Bic]
+    #[Groups(['client_rib:read', 'client_rib:write'])]
+    private ?string $bic = null;
+
+    #[ORM\Column(length: 34)]
+    #[Assert\NotBlank]
+    #[Assert\Iban]
+    #[Groups(['client_rib:read', 'client_rib:write'])]
+    private ?string $iban = null;
+
+    #[ORM\Column(options: ['default' => 0])]
+    #[Groups(['client_rib:read', 'client_rib:write'])]
+    private int $position = 0;
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getClient(): ?Client
+    {
+        return $this->client;
+    }
+
+    public function setClient(?Client $client): static
+    {
+        $this->client = $client;
+
+        return $this;
+    }
+
+    public function getLabel(): ?string
+    {
+        return $this->label;
+    }
+
+    public function setLabel(string $label): static
+    {
+        $this->label = $label;
+
+        return $this;
+    }
+
+    public function getBic(): ?string
+    {
+        return $this->bic;
+    }
+
+    public function setBic(string $bic): static
+    {
+        $this->bic = $bic;
+
+        return $this;
+    }
+
+    public function getIban(): ?string
+    {
+        return $this->iban;
+    }
+
+    public function setIban(string $iban): static
+    {
+        $this->iban = $iban;
+
+        return $this;
+    }
+
+    public function getPosition(): int
+    {
+        return $this->position;
+    }
+
+    public function setPosition(int $position): static
+    {
+        $this->position = $position;
+
+        return $this;
+    }
+}
diff --git a/src/Module/Commercial/Domain/Entity/PaymentDelay.php b/src/Module/Commercial/Domain/Entity/PaymentDelay.php
new file mode 100644
index 0000000..cdfbed0
--- /dev/null
+++ b/src/Module/Commercial/Domain/Entity/PaymentDelay.php
@@ -0,0 +1,83 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Entity;
+
+use App\Module\Commercial\Infrastructure\Doctrine\DoctrinePaymentDelayRepository;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+
+/**
+ * Delai de reglement applique a un client (15 jours, 30 jours, a reception) :
+ * referentiel statique seede par la migration M1 et re-seede en dev/test par
+ * CommercialReferentialFixtures.
+ *
+ * Lecture seule au M1 (HP-M2-2). Pas de Timestampable/Blamable (referentiel
+ * statique whiteliste dans EntitiesAreTimestampableBlamableTest::EXCLUDED). Le
+ * groupe `client:read:accounting` permet l'embarquement dans la reponse Client.
+ */
+#[ORM\Entity(repositoryClass: DoctrinePaymentDelayRepository::class)]
+#[ORM\Table(name: 'payment_delay')]
+#[ORM\UniqueConstraint(name: 'uq_payment_delay_code', columns: ['code'])]
+class PaymentDelay
+{
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['payment_delay:read', 'client:read:accounting'])]
+    private ?int $id = null;
+
+    #[ORM\Column(length: 30)]
+    #[Groups(['payment_delay:read', 'client:read:accounting'])]
+    private ?string $code = null;
+
+    #[ORM\Column(length: 120)]
+    #[Groups(['payment_delay:read', 'client:read:accounting'])]
+    private ?string $label = null;
+
+    #[ORM\Column(options: ['default' => 0])]
+    #[Groups(['payment_delay:read'])]
+    private int $position = 0;
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getCode(): ?string
+    {
+        return $this->code;
+    }
+
+    public function setCode(string $code): static
+    {
+        $this->code = $code;
+
+        return $this;
+    }
+
+    public function getLabel(): ?string
+    {
+        return $this->label;
+    }
+
+    public function setLabel(string $label): static
+    {
+        $this->label = $label;
+
+        return $this;
+    }
+
+    public function getPosition(): int
+    {
+        return $this->position;
+    }
+
+    public function setPosition(int $position): static
+    {
+        $this->position = $position;
+
+        return $this;
+    }
+}
diff --git a/src/Module/Commercial/Domain/Entity/PaymentType.php b/src/Module/Commercial/Domain/Entity/PaymentType.php
new file mode 100644
index 0000000..3930c42
--- /dev/null
+++ b/src/Module/Commercial/Domain/Entity/PaymentType.php
@@ -0,0 +1,86 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Entity;
+
+use App\Module\Commercial\Infrastructure\Doctrine\DoctrinePaymentTypeRepository;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+
+/**
+ * Type de reglement applique a un client (virement, LCR, cheque, non soumise) :
+ * referentiel statique seede par la migration M1 et re-seede en dev/test par
+ * CommercialReferentialFixtures.
+ *
+ * Le `code` porte une semantique metier : VIREMENT impose une banque (RG-1.12),
+ * LCR impose au moins un RIB (RG-1.13).
+ *
+ * Lecture seule au M1 (HP-M2-2). Pas de Timestampable/Blamable (referentiel
+ * statique whiteliste dans EntitiesAreTimestampableBlamableTest::EXCLUDED). Le
+ * groupe `client:read:accounting` permet l'embarquement dans la reponse Client.
+ */
+#[ORM\Entity(repositoryClass: DoctrinePaymentTypeRepository::class)]
+#[ORM\Table(name: 'payment_type')]
+#[ORM\UniqueConstraint(name: 'uq_payment_type_code', columns: ['code'])]
+class PaymentType
+{
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['payment_type:read', 'client:read:accounting'])]
+    private ?int $id = null;
+
+    #[ORM\Column(length: 30)]
+    #[Groups(['payment_type:read', 'client:read:accounting'])]
+    private ?string $code = null;
+
+    #[ORM\Column(length: 120)]
+    #[Groups(['payment_type:read', 'client:read:accounting'])]
+    private ?string $label = null;
+
+    #[ORM\Column(options: ['default' => 0])]
+    #[Groups(['payment_type:read'])]
+    private int $position = 0;
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getCode(): ?string
+    {
+        return $this->code;
+    }
+
+    public function setCode(string $code): static
+    {
+        $this->code = $code;
+
+        return $this;
+    }
+
+    public function getLabel(): ?string
+    {
+        return $this->label;
+    }
+
+    public function setLabel(string $label): static
+    {
+        $this->label = $label;
+
+        return $this;
+    }
+
+    public function getPosition(): int
+    {
+        return $this->position;
+    }
+
+    public function setPosition(int $position): static
+    {
+        $this->position = $position;
+
+        return $this;
+    }
+}
diff --git a/src/Module/Commercial/Domain/Entity/TvaMode.php b/src/Module/Commercial/Domain/Entity/TvaMode.php
new file mode 100644
index 0000000..5a366fb
--- /dev/null
+++ b/src/Module/Commercial/Domain/Entity/TvaMode.php
@@ -0,0 +1,88 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Entity;
+
+use App\Module\Commercial\Infrastructure\Doctrine\DoctrineTvaModeRepository;
+use Doctrine\ORM\Mapping as ORM;
+use Symfony\Component\Serializer\Attribute\Groups;
+
+/**
+ * Mode de TVA applique a un client (France ventes, Export, Intracom) :
+ * referentiel statique seede par la migration M1 (Version20260601000000) et
+ * re-seede en dev/test par CommercialReferentialFixtures.
+ *
+ * Lecture seule au M1 : pas de POST/PATCH/DELETE (HP-M2-2). L'ApiResource
+ * (GetCollection + Get, tri position ASC) est branche au ticket dedie des
+ * referentiels lecture seule.
+ *
+ * Referentiel statique : pas de Timestampable/Blamable (whiteliste dans
+ * EntitiesAreTimestampableBlamableTest::EXCLUDED, comme CategoryType). Le
+ * groupe `client:read:accounting` permet d'embarquer le mode dans la reponse
+ * d'un Client (onglet Comptabilite) au lieu d'un IRI.
+ */
+#[ORM\Entity(repositoryClass: DoctrineTvaModeRepository::class)]
+#[ORM\Table(name: 'tva_mode')]
+#[ORM\UniqueConstraint(name: 'uq_tva_mode_code', columns: ['code'])]
+class TvaMode
+{
+    #[ORM\Id]
+    #[ORM\GeneratedValue]
+    #[ORM\Column]
+    #[Groups(['tva_mode:read', 'client:read:accounting'])]
+    private ?int $id = null;
+
+    #[ORM\Column(length: 30)]
+    #[Groups(['tva_mode:read', 'client:read:accounting'])]
+    private ?string $code = null;
+
+    #[ORM\Column(length: 120)]
+    #[Groups(['tva_mode:read', 'client:read:accounting'])]
+    private ?string $label = null;
+
+    #[ORM\Column(options: ['default' => 0])]
+    #[Groups(['tva_mode:read'])]
+    private int $position = 0;
+
+    public function getId(): ?int
+    {
+        return $this->id;
+    }
+
+    public function getCode(): ?string
+    {
+        return $this->code;
+    }
+
+    public function setCode(string $code): static
+    {
+        $this->code = $code;
+
+        return $this;
+    }
+
+    public function getLabel(): ?string
+    {
+        return $this->label;
+    }
+
+    public function setLabel(string $label): static
+    {
+        $this->label = $label;
+
+        return $this;
+    }
+
+    public function getPosition(): int
+    {
+        return $this->position;
+    }
+
+    public function setPosition(int $position): static
+    {
+        $this->position = $position;
+
+        return $this;
+    }
+}
diff --git a/src/Module/Commercial/Domain/Repository/BankRepositoryInterface.php b/src/Module/Commercial/Domain/Repository/BankRepositoryInterface.php
new file mode 100644
index 0000000..3e07010
--- /dev/null
+++ b/src/Module/Commercial/Domain/Repository/BankRepositoryInterface.php
@@ -0,0 +1,19 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Repository;
+
+use App\Module\Commercial\Domain\Entity\Bank;
+
+interface BankRepositoryInterface
+{
+    public function findById(int $id): ?Bank;
+
+    /**
+     * Retourne toutes les banques triees position ASC puis label ASC.
+     *
+     * @return list<Bank>
+     */
+    public function findAllOrdered(): array;
+}
diff --git a/src/Module/Commercial/Domain/Repository/ClientAddressRepositoryInterface.php b/src/Module/Commercial/Domain/Repository/ClientAddressRepositoryInterface.php
new file mode 100644
index 0000000..9e070b3
--- /dev/null
+++ b/src/Module/Commercial/Domain/Repository/ClientAddressRepositoryInterface.php
@@ -0,0 +1,14 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Repository;
+
+use App\Module\Commercial\Domain\Entity\ClientAddress;
+
+interface ClientAddressRepositoryInterface
+{
+    public function findById(int $id): ?ClientAddress;
+
+    public function save(ClientAddress $address): void;
+}
diff --git a/src/Module/Commercial/Domain/Repository/ClientContactRepositoryInterface.php b/src/Module/Commercial/Domain/Repository/ClientContactRepositoryInterface.php
new file mode 100644
index 0000000..871a3d2
--- /dev/null
+++ b/src/Module/Commercial/Domain/Repository/ClientContactRepositoryInterface.php
@@ -0,0 +1,14 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Repository;
+
+use App\Module\Commercial\Domain\Entity\ClientContact;
+
+interface ClientContactRepositoryInterface
+{
+    public function findById(int $id): ?ClientContact;
+
+    public function save(ClientContact $contact): void;
+}
diff --git a/src/Module/Commercial/Domain/Repository/ClientRepositoryInterface.php b/src/Module/Commercial/Domain/Repository/ClientRepositoryInterface.php
new file mode 100644
index 0000000..a3d6ca3
--- /dev/null
+++ b/src/Module/Commercial/Domain/Repository/ClientRepositoryInterface.php
@@ -0,0 +1,23 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Repository;
+
+use App\Module\Commercial\Domain\Entity\Client;
+use Doctrine\ORM\QueryBuilder;
+
+interface ClientRepositoryInterface
+{
+    public function findById(int $id): ?Client;
+
+    public function save(Client $client): void;
+
+    /**
+     * Construit un QueryBuilder de liste pour le repertoire clients.
+     * - Exclut toujours les clients soft-deletes (deleted_at IS NOT NULL, RG-1.24).
+     * - Exclut les archives sauf si $includeArchived = true (RG-1.25).
+     * - Tri par defaut : companyName ASC (RG-1.26).
+     */
+    public function createListQueryBuilder(bool $includeArchived = false): QueryBuilder;
+}
diff --git a/src/Module/Commercial/Domain/Repository/ClientRibRepositoryInterface.php b/src/Module/Commercial/Domain/Repository/ClientRibRepositoryInterface.php
new file mode 100644
index 0000000..9d69e42
--- /dev/null
+++ b/src/Module/Commercial/Domain/Repository/ClientRibRepositoryInterface.php
@@ -0,0 +1,14 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Repository;
+
+use App\Module\Commercial\Domain\Entity\ClientRib;
+
+interface ClientRibRepositoryInterface
+{
+    public function findById(int $id): ?ClientRib;
+
+    public function save(ClientRib $rib): void;
+}
diff --git a/src/Module/Commercial/Domain/Repository/PaymentDelayRepositoryInterface.php b/src/Module/Commercial/Domain/Repository/PaymentDelayRepositoryInterface.php
new file mode 100644
index 0000000..83e6cc6
--- /dev/null
+++ b/src/Module/Commercial/Domain/Repository/PaymentDelayRepositoryInterface.php
@@ -0,0 +1,19 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Repository;
+
+use App\Module\Commercial\Domain\Entity\PaymentDelay;
+
+interface PaymentDelayRepositoryInterface
+{
+    public function findById(int $id): ?PaymentDelay;
+
+    /**
+     * Retourne tous les delais de reglement tries position ASC puis label ASC.
+     *
+     * @return list<PaymentDelay>
+     */
+    public function findAllOrdered(): array;
+}
diff --git a/src/Module/Commercial/Domain/Repository/PaymentTypeRepositoryInterface.php b/src/Module/Commercial/Domain/Repository/PaymentTypeRepositoryInterface.php
new file mode 100644
index 0000000..9c4b749
--- /dev/null
+++ b/src/Module/Commercial/Domain/Repository/PaymentTypeRepositoryInterface.php
@@ -0,0 +1,19 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Repository;
+
+use App\Module\Commercial\Domain\Entity\PaymentType;
+
+interface PaymentTypeRepositoryInterface
+{
+    public function findById(int $id): ?PaymentType;
+
+    /**
+     * Retourne tous les types de reglement tries position ASC puis label ASC.
+     *
+     * @return list<PaymentType>
+     */
+    public function findAllOrdered(): array;
+}
diff --git a/src/Module/Commercial/Domain/Repository/TvaModeRepositoryInterface.php b/src/Module/Commercial/Domain/Repository/TvaModeRepositoryInterface.php
new file mode 100644
index 0000000..80144a4
--- /dev/null
+++ b/src/Module/Commercial/Domain/Repository/TvaModeRepositoryInterface.php
@@ -0,0 +1,20 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Domain\Repository;
+
+use App\Module\Commercial\Domain\Entity\TvaMode;
+
+interface TvaModeRepositoryInterface
+{
+    public function findById(int $id): ?TvaMode;
+
+    /**
+     * Retourne tous les modes de TVA tries position ASC puis label ASC
+     * (ordre des selecteurs, reutilise par la fixture de re-seed).
+     *
+     * @return list<TvaMode>
+     */
+    public function findAllOrdered(): array;
+}
diff --git a/src/Module/Commercial/Infrastructure/DataFixtures/CommercialReferentialFixtures.php b/src/Module/Commercial/Infrastructure/DataFixtures/CommercialReferentialFixtures.php
new file mode 100644
index 0000000..41dc6b4
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/DataFixtures/CommercialReferentialFixtures.php
@@ -0,0 +1,94 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\DataFixtures;
+
+use App\Module\Commercial\Domain\Entity\Bank;
+use App\Module\Commercial\Domain\Entity\PaymentDelay;
+use App\Module\Commercial\Domain\Entity\PaymentType;
+use App\Module\Commercial\Domain\Entity\TvaMode;
+use Doctrine\Bundle\FixturesBundle\Fixture;
+use Doctrine\Persistence\ObjectManager;
+
+/**
+ * Fixtures du module Commercial : re-seed des 4 referentiels comptables
+ * (tva_mode, payment_delay, payment_type, bank) seedes par la migration M1
+ * (Version20260601000000).
+ *
+ * Pourquoi cette fixture EN PLUS du seed de la migration : depuis ERP-54 ces
+ * 4 tables sont des entites managees par l'ORM, donc le purger Doctrine les
+ * vide avant chaque `doctrine:fixtures:load`. Sans cette fixture, les
+ * referentiels seedes par la migration disparaitraient apres `make db-reset`
+ * (0 ligne en dev/test) — cassant les FK Client -> referentiels et les tests
+ * RG-1.12/1.13. Le seed migration couvre la prod (ou les fixtures ne tournent
+ * pas) ; cette fixture re-aligne dev et test. Memes valeurs des deux cotes.
+ *
+ * Idempotence : lookup par `code` avant insertion (sur le modele de
+ * CategoryTypeFixtures). Rejouable sans doublon meme si le purger est desactive.
+ */
+class CommercialReferentialFixtures extends Fixture
+{
+    /**
+     * Source unique des referentiels : classe d'entite => [code => [label, position]].
+     * Doit rester aligne sur le seed de la migration Version20260601000000.
+     *
+     * @var array<class-string, array<string, array{string, int}>>
+     */
+    private const REFERENTIALS = [
+        TvaMode::class => [
+            'FRANCE_VENTES'   => ['France (ventes)', 10],
+            'EXPORT_VENTES'   => ['Export (ventes)', 20],
+            'INTRACOM_VENTES' => ['Intracom (ventes)', 30],
+        ],
+        PaymentDelay::class => [
+            'J15'         => ['15 jours', 10],
+            'J30'         => ['30 jours', 20],
+            'A_RECEPTION' => ['À réception', 30],
+        ],
+        PaymentType::class => [
+            'VIREMENT'    => ['Virement', 10],
+            'LCR'         => ['LCR', 20],
+            'NON_SOUMISE' => ['Non soumise', 30],
+            'CHEQUE'      => ['Chèque', 40],
+        ],
+        Bank::class => [
+            'SG'  => ['Société Générale', 10],
+            'CIC' => ['CIC', 20],
+            'CA'  => ['Crédit Agricole', 30],
+        ],
+    ];
+
+    public function load(ObjectManager $manager): void
+    {
+        foreach (self::REFERENTIALS as $entityClass => $rows) {
+            $this->seedReferential($manager, $entityClass, $rows);
+        }
+
+        $manager->flush();
+    }
+
+    /**
+     * Upsert idempotent d'un referentiel : indexe l'existant par code puis
+     * cree/met a jour chaque entree. Les 4 entites partagent le meme contrat
+     * setCode/setLabel/setPosition.
+     *
+     * @param class-string                      $entityClass
+     * @param array<string, array{string, int}> $rows
+     */
+    private function seedReferential(ObjectManager $manager, string $entityClass, array $rows): void
+    {
+        $existingByCode = [];
+        foreach ($manager->getRepository($entityClass)->findAll() as $entity) {
+            $existingByCode[$entity->getCode()] = $entity;
+        }
+
+        foreach ($rows as $code => [$label, $position]) {
+            $entity = $existingByCode[$code] ?? new $entityClass();
+            $entity->setCode($code);
+            $entity->setLabel($label);
+            $entity->setPosition($position);
+            $manager->persist($entity);
+        }
+    }
+}
diff --git a/src/Module/Commercial/Infrastructure/Doctrine/DoctrineBankRepository.php b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineBankRepository.php
new file mode 100644
index 0000000..2f10660
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineBankRepository.php
@@ -0,0 +1,36 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\Bank;
+use App\Module\Commercial\Domain\Repository\BankRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<Bank>
+ */
+class DoctrineBankRepository extends ServiceEntityRepository implements BankRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, Bank::class);
+    }
+
+    public function findById(int $id): ?Bank
+    {
+        return $this->find($id);
+    }
+
+    public function findAllOrdered(): array
+    {
+        return $this->createQueryBuilder('b')
+            ->orderBy('b.position', 'ASC')
+            ->addOrderBy('b.label', 'ASC')
+            ->getQuery()
+            ->getResult()
+        ;
+    }
+}
diff --git a/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientAddressRepository.php b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientAddressRepository.php
new file mode 100644
index 0000000..76b6325
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientAddressRepository.php
@@ -0,0 +1,32 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\ClientAddress;
+use App\Module\Commercial\Domain\Repository\ClientAddressRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<ClientAddress>
+ */
+class DoctrineClientAddressRepository extends ServiceEntityRepository implements ClientAddressRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, ClientAddress::class);
+    }
+
+    public function findById(int $id): ?ClientAddress
+    {
+        return $this->find($id);
+    }
+
+    public function save(ClientAddress $address): void
+    {
+        $this->getEntityManager()->persist($address);
+        $this->getEntityManager()->flush();
+    }
+}
diff --git a/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientContactRepository.php b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientContactRepository.php
new file mode 100644
index 0000000..417db34
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientContactRepository.php
@@ -0,0 +1,32 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\ClientContact;
+use App\Module\Commercial\Domain\Repository\ClientContactRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<ClientContact>
+ */
+class DoctrineClientContactRepository extends ServiceEntityRepository implements ClientContactRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, ClientContact::class);
+    }
+
+    public function findById(int $id): ?ClientContact
+    {
+        return $this->find($id);
+    }
+
+    public function save(ClientContact $contact): void
+    {
+        $this->getEntityManager()->persist($contact);
+        $this->getEntityManager()->flush();
+    }
+}
diff --git a/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRepository.php b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRepository.php
new file mode 100644
index 0000000..f10aff2
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRepository.php
@@ -0,0 +1,47 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\Client;
+use App\Module\Commercial\Domain\Repository\ClientRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\ORM\QueryBuilder;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<Client>
+ */
+class DoctrineClientRepository extends ServiceEntityRepository implements ClientRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, Client::class);
+    }
+
+    public function findById(int $id): ?Client
+    {
+        return $this->find($id);
+    }
+
+    public function save(Client $client): void
+    {
+        $this->getEntityManager()->persist($client);
+        $this->getEntityManager()->flush();
+    }
+
+    public function createListQueryBuilder(bool $includeArchived = false): QueryBuilder
+    {
+        $qb = $this->createQueryBuilder('c')
+            ->andWhere('c.deletedAt IS NULL')
+            ->orderBy('c.companyName', 'ASC')
+        ;
+
+        if (!$includeArchived) {
+            $qb->andWhere('c.isArchived = false');
+        }
+
+        return $qb;
+    }
+}
diff --git a/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRibRepository.php b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRibRepository.php
new file mode 100644
index 0000000..113827c
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineClientRibRepository.php
@@ -0,0 +1,32 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\ClientRib;
+use App\Module\Commercial\Domain\Repository\ClientRibRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<ClientRib>
+ */
+class DoctrineClientRibRepository extends ServiceEntityRepository implements ClientRibRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, ClientRib::class);
+    }
+
+    public function findById(int $id): ?ClientRib
+    {
+        return $this->find($id);
+    }
+
+    public function save(ClientRib $rib): void
+    {
+        $this->getEntityManager()->persist($rib);
+        $this->getEntityManager()->flush();
+    }
+}
diff --git a/src/Module/Commercial/Infrastructure/Doctrine/DoctrinePaymentDelayRepository.php b/src/Module/Commercial/Infrastructure/Doctrine/DoctrinePaymentDelayRepository.php
new file mode 100644
index 0000000..529fbe9
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/Doctrine/DoctrinePaymentDelayRepository.php
@@ -0,0 +1,36 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\PaymentDelay;
+use App\Module\Commercial\Domain\Repository\PaymentDelayRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<PaymentDelay>
+ */
+class DoctrinePaymentDelayRepository extends ServiceEntityRepository implements PaymentDelayRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, PaymentDelay::class);
+    }
+
+    public function findById(int $id): ?PaymentDelay
+    {
+        return $this->find($id);
+    }
+
+    public function findAllOrdered(): array
+    {
+        return $this->createQueryBuilder('p')
+            ->orderBy('p.position', 'ASC')
+            ->addOrderBy('p.label', 'ASC')
+            ->getQuery()
+            ->getResult()
+        ;
+    }
+}
diff --git a/src/Module/Commercial/Infrastructure/Doctrine/DoctrinePaymentTypeRepository.php b/src/Module/Commercial/Infrastructure/Doctrine/DoctrinePaymentTypeRepository.php
new file mode 100644
index 0000000..41af0ba
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/Doctrine/DoctrinePaymentTypeRepository.php
@@ -0,0 +1,36 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\PaymentType;
+use App\Module\Commercial\Domain\Repository\PaymentTypeRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<PaymentType>
+ */
+class DoctrinePaymentTypeRepository extends ServiceEntityRepository implements PaymentTypeRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, PaymentType::class);
+    }
+
+    public function findById(int $id): ?PaymentType
+    {
+        return $this->find($id);
+    }
+
+    public function findAllOrdered(): array
+    {
+        return $this->createQueryBuilder('p')
+            ->orderBy('p.position', 'ASC')
+            ->addOrderBy('p.label', 'ASC')
+            ->getQuery()
+            ->getResult()
+        ;
+    }
+}
diff --git a/src/Module/Commercial/Infrastructure/Doctrine/DoctrineTvaModeRepository.php b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineTvaModeRepository.php
new file mode 100644
index 0000000..bf356b7
--- /dev/null
+++ b/src/Module/Commercial/Infrastructure/Doctrine/DoctrineTvaModeRepository.php
@@ -0,0 +1,36 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Module\Commercial\Infrastructure\Doctrine;
+
+use App\Module\Commercial\Domain\Entity\TvaMode;
+use App\Module\Commercial\Domain\Repository\TvaModeRepositoryInterface;
+use Doctrine\Bundle\DoctrineBundle\Repository\ServiceEntityRepository;
+use Doctrine\Persistence\ManagerRegistry;
+
+/**
+ * @extends ServiceEntityRepository<TvaMode>
+ */
+class DoctrineTvaModeRepository extends ServiceEntityRepository implements TvaModeRepositoryInterface
+{
+    public function __construct(ManagerRegistry $registry)
+    {
+        parent::__construct($registry, TvaMode::class);
+    }
+
+    public function findById(int $id): ?TvaMode
+    {
+        return $this->find($id);
+    }
+
+    public function findAllOrdered(): array
+    {
+        return $this->createQueryBuilder('t')
+            ->orderBy('t.position', 'ASC')
+            ->addOrderBy('t.label', 'ASC')
+            ->getQuery()
+            ->getResult()
+        ;
+    }
+}
diff --git a/src/Shared/Domain/Contract/CategoryInterface.php b/src/Shared/Domain/Contract/CategoryInterface.php
new file mode 100644
index 0000000..e345ac0
--- /dev/null
+++ b/src/Shared/Domain/Contract/CategoryInterface.php
@@ -0,0 +1,22 @@
+<?php
+
+declare(strict_types=1);
+
+namespace App\Shared\Domain\Contract;
+
+/**
+ * Interface minimale exposant ce qu'un module tiers (Commercial...) doit
+ * connaitre d'une Category, sans creer de couplage direct vers le module
+ * Catalog (regle ABSOLUE n°1 : pas d'import inter-modules).
+ *
+ * Implementee par App\Module\Catalog\Domain\Entity\Category.
+ * Utilisee comme cible des ManyToMany Client.categories et
+ * ClientAddress.categories via resolve_target_entities (cf. doctrine.yaml),
+ * sur le meme modele que SiteInterface / UserInterface.
+ */
+interface CategoryInterface
+{
+    public function getId(): ?int;
+
+    public function getName(): ?string;
+}
diff --git a/src/Shared/Infrastructure/Database/ColumnCommentsCatalog.php b/src/Shared/Infrastructure/Database/ColumnCommentsCatalog.php
index 5312165..a067bcc 100644
--- a/src/Shared/Infrastructure/Database/ColumnCommentsCatalog.php
+++ b/src/Shared/Infrastructure/Database/ColumnCommentsCatalog.php
@@ -128,6 +128,135 @@ final class ColumnCommentsCatalog
                 'user_id' => 'FK -> user.id, ON DELETE CASCADE — utilisateur ayant acces au site.',
                 'site_id' => 'FK -> site.id, ON DELETE CASCADE — site accessible par l utilisateur.',
             ],
+
+            // === M1 Commercial (ERP-53/54) — miroir des COMMENT de la migration
+            // Version20260601000000 pour le chemin schema:update (dev/test). ===
+
+            'tva_mode' => [
+                '_table'   => 'Referentiel des modes de TVA appliques a un client (France, Export, Intracom).',
+                'id'       => 'Identifiant interne auto-incremente.',
+                'code'     => 'Code technique stable (UPPER_SNAKE, ≤ 30 caracteres) — unique, utilise par le code metier.',
+                'label'    => 'Libelle affichable (FR, ≤ 120 caracteres).',
+                'position' => 'Ordre d affichage croissant dans les selecteurs (tri position ASC puis label ASC).',
+            ],
+
+            'payment_delay' => [
+                '_table'   => 'Referentiel des delais de reglement (15 jours, 30 jours, a reception).',
+                'id'       => 'Identifiant interne auto-incremente.',
+                'code'     => 'Code technique stable (UPPER_SNAKE, ≤ 30 caracteres) — unique, utilise par le code metier.',
+                'label'    => 'Libelle affichable (FR, ≤ 120 caracteres).',
+                'position' => 'Ordre d affichage croissant dans les selecteurs (tri position ASC puis label ASC).',
+            ],
+
+            'payment_type' => [
+                '_table'   => 'Referentiel des types de reglement (virement, LCR, cheque, non soumise).',
+                'id'       => 'Identifiant interne auto-incremente.',
+                'code'     => 'Code technique stable (UPPER_SNAKE, ≤ 30 caracteres) — unique, utilise par le code metier.',
+                'label'    => 'Libelle affichable (FR, ≤ 120 caracteres).',
+                'position' => 'Ordre d affichage croissant dans les selecteurs (tri position ASC puis label ASC).',
+            ],
+
+            'bank' => [
+                '_table'   => 'Referentiel des banques selectionnables pour le reglement par virement.',
+                'id'       => 'Identifiant interne auto-incremente.',
+                'code'     => 'Code technique stable (UPPER_SNAKE, ≤ 30 caracteres) — unique, utilise par le code metier.',
+                'label'    => 'Libelle affichable (FR, ≤ 120 caracteres).',
+                'position' => 'Ordre d affichage croissant dans les selecteurs (tri position ASC puis label ASC).',
+            ],
+
+            'client' => [
+                '_table'           => 'Repertoire clients (M1 Commercial) — entites archivables (is_archived) et soft-deletables (deleted_at, HP M2).',
+                'id'               => 'Identifiant interne auto-incremente.',
+                'company_name'     => 'Raison sociale (stockee en MAJUSCULES, RG-1.18). Unique case-insensitive parmi les actifs non archives/non supprimes (RG-1.16, uq_client_company_name_active).',
+                'first_name'       => 'Prenom du contact principal (capitalise serveur, RG-1.19). first_name OU last_name obligatoire (RG-1.01).',
+                'last_name'        => 'Nom du contact principal (capitalise serveur, RG-1.19). first_name OU last_name obligatoire (RG-1.01).',
+                'phone_primary'    => 'Telephone principal — stocke en chiffres uniquement (RG-1.20). Obligatoire.',
+                'phone_secondary'  => 'Telephone secondaire optionnel — chiffres uniquement (RG-1.20).',
+                'email'            => 'Email principal (lowercase serveur, RG-1.21). NON unique (RG-1.17 supprimee, Q4).',
+                'distributor_id'   => 'FK auto-referente vers un client porteur de la categorie DISTRIBUTEUR — exclusive avec broker_id (RG-1.03, chk_client_distrib_or_broker). FK -> client.id, ON DELETE SET NULL.',
+                'broker_id'        => 'FK auto-referente vers un client porteur de la categorie COURTIER — exclusive avec distributor_id (RG-1.03). FK -> client.id, ON DELETE SET NULL.',
+                'triage_service'   => 'Drapeau service triage active pour le client. Faux par defaut.',
+                'description'      => 'Onglet Information : description libre. Obligatoire pour le role Commerciale (RG-1.04), optionnel sinon.',
+                'competitors'      => 'Onglet Information : concurrents identifies (texte libre ≤ 255). Obligatoire role Commerciale (RG-1.04).',
+                'founded_at'       => 'Onglet Information : date de creation de l entreprise. Obligatoire role Commerciale (RG-1.04).',
+                'employees_count'  => 'Onglet Information : effectif (entier >= 0). Obligatoire role Commerciale (RG-1.04).',
+                'revenue_amount'   => 'Onglet Information : chiffre d affaires (NUMERIC 15,2). Obligatoire role Commerciale (RG-1.04).',
+                'director_name'    => 'Onglet Information : nom du dirigeant. Obligatoire role Commerciale (RG-1.04).',
+                'profit_amount'    => 'Onglet Information : resultat / benefice (NUMERIC 15,2). Obligatoire role Commerciale (RG-1.04).',
+                'siren'            => 'Onglet Comptabilite : SIREN (9 chiffres attendus). NON unique — peut etre partage entre etablissements (RG-1.15 supprimee, Q4).',
+                'account_number'   => 'Onglet Comptabilite : numero de compte comptable du client.',
+                'tva_mode_id'      => 'Onglet Comptabilite : mode de TVA applique — FK -> tva_mode.id, ON DELETE RESTRICT.',
+                'n_tva'            => 'Onglet Comptabilite : numero de TVA intracommunautaire.',
+                'payment_delay_id' => 'Onglet Comptabilite : delai de reglement — FK -> payment_delay.id, ON DELETE RESTRICT.',
+                'payment_type_id'  => 'Onglet Comptabilite : type de reglement — FK -> payment_type.id, ON DELETE RESTRICT. Code LCR impose >= 1 RIB (RG-1.13), VIREMENT impose une banque (RG-1.12).',
+                'bank_id'          => 'Onglet Comptabilite : banque — FK -> bank.id, ON DELETE RESTRICT. Obligatoire si payment_type = VIREMENT (RG-1.12).',
+                'is_archived'      => 'Drapeau fonctionnel d archivage — masque par defaut dans la liste. Bascule via permission commercial.clients.archive (RG-1.22/23).',
+                'archived_at'      => 'Horodatage de l archivage — pose quand is_archived passe a vrai, remis a null a la restauration (RG-1.22/23).',
+                'deleted_at'       => 'Horodatage du soft-delete technique (HP M2) — non expose par l API au M1. Null = ligne active.',
+            ] + self::timestampableBlamableComments(),
+
+            'client_category' => [
+                '_table'      => 'Jointure M2M client <-> category (Catalog) — categories metier du client (au moins une obligatoire).',
+                'client_id'   => 'FK -> client.id, ON DELETE CASCADE — client porteur de la categorie.',
+                'category_id' => 'FK -> category.id, ON DELETE RESTRICT — categorie rattachee au client.',
+            ],
+
+            'client_contact' => [
+                '_table'          => 'Contacts d un client (1:n) — au moins firstName OU lastName par contact (RG-1.05).',
+                'id'              => 'Identifiant interne auto-incremente.',
+                'client_id'       => 'FK -> client.id, ON DELETE CASCADE — client proprietaire du contact.',
+                'first_name'      => 'Prenom du contact (capitalise serveur). first_name OU last_name obligatoire (RG-1.05, chk_client_contact_name).',
+                'last_name'       => 'Nom du contact (capitalise serveur). first_name OU last_name obligatoire (RG-1.05, chk_client_contact_name).',
+                'job_title'       => 'Fonction / intitule de poste du contact (≤ 120 caracteres).',
+                'phone_primary'   => 'Telephone principal du contact — chiffres uniquement (RG-1.20).',
+                'phone_secondary' => 'Telephone secondaire du contact — chiffres uniquement (RG-1.20).',
+                'email'           => 'Email du contact (lowercase serveur, RG-1.21).',
+                'position'        => 'Ordre d affichage du contact dans la liste du client (croissant).',
+            ] + self::timestampableBlamableComments(),
+
+            'client_address' => [
+                '_table'            => 'Adresses d un client (1:n) — prospect exclusif de livraison/facturation (RG-1.06/07/08), >= 1 site rattache (RG-1.10).',
+                'id'                => 'Identifiant interne auto-incremente.',
+                'client_id'         => 'FK -> client.id, ON DELETE CASCADE — client proprietaire de l adresse.',
+                'is_prospect'       => 'Adresse de prospection — exclusive de is_delivery/is_billing (RG-1.06/07/08, chk_client_address_prospect_exclusive). Faux par defaut.',
+                'is_delivery'       => 'Adresse de livraison. Exclusive de is_prospect. Faux par defaut.',
+                'is_billing'        => 'Adresse de facturation. Exclusive de is_prospect. Impose billing_email (RG-1.11). Faux par defaut.',
+                'country'           => 'Pays de l adresse — defaut France.',
+                'postal_code'       => 'Code postal (4-5 chiffres attendus, RG-1.09).',
+                'city'              => 'Ville — preremplie depuis le code postal via API BAN cote front (RG-1.09).',
+                'street'            => 'Numero et voie de l adresse.',
+                'street_complement' => 'Complement d adresse (etage, batiment...) — optionnel.',
+                'billing_email'     => 'Email de facturation — obligatoire si is_billing, null sinon (RG-1.11, chk_client_address_billing_email).',
+                'position'          => 'Ordre d affichage de l adresse dans la liste du client (croissant).',
+            ] + self::timestampableBlamableComments(),
+
+            'client_address_site' => [
+                '_table'            => 'Jointure M2M client_address <-> site (Sites) — sites desservis par l adresse (>= 1 obligatoire, RG-1.10).',
+                'client_address_id' => 'FK -> client_address.id, ON DELETE CASCADE — adresse concernee.',
+                'site_id'           => 'FK -> site.id, ON DELETE RESTRICT — site rattache a l adresse.',
+            ],
+
+            'client_address_contact' => [
+                '_table'            => 'Jointure M2M client_address <-> client_contact — contacts associes a une adresse.',
+                'client_address_id' => 'FK -> client_address.id, ON DELETE CASCADE — adresse concernee.',
+                'client_contact_id' => 'FK -> client_contact.id, ON DELETE CASCADE — contact associe a l adresse.',
+            ],
+
+            'client_address_category' => [
+                '_table'            => 'Jointure M2M client_address <-> category — categories d adresse (types SECTEUR/AUTRE uniquement, RG-1.29).',
+                'client_address_id' => 'FK -> client_address.id, ON DELETE CASCADE — adresse concernee.',
+                'category_id'       => 'FK -> category.id, ON DELETE RESTRICT — categorie d adresse (type SECTEUR ou AUTRE, RG-1.29).',
+            ],
+
+            'client_rib' => [
+                '_table'    => 'Coordonnees bancaires d un client (1:n) — >= 1 RIB obligatoire si payment_type = LCR (RG-1.13). Tous les champs audites (pas d AuditIgnore).',
+                'id'        => 'Identifiant interne auto-incremente.',
+                'client_id' => 'FK -> client.id, ON DELETE CASCADE — client proprietaire du RIB.',
+                'label'     => 'Libelle du RIB (ex: compte principal).',
+                'bic'       => 'Code BIC/SWIFT de la banque (8 ou 11 caracteres).',
+                'iban'      => 'IBAN du compte (≤ 34 caracteres).',
+                'position'  => 'Ordre d affichage du RIB dans la liste du client (croissant).',
+            ] + self::timestampableBlamableComments(),
         ];
     }
 
@@ -151,12 +280,25 @@ final class ColumnCommentsCatalog
      * Construit la liste des requetes SQL `COMMENT ON TABLE/COLUMN` (en
      * dollar-quoting Postgres `$_$`) a partir du catalogue.
      *
+     * @param null|list<string> $onlyTables Restreint la generation a ces tables
+     *                                      (utile pour la migration retrofit qui
+     *                                      ne doit commenter que les tables deja
+     *                                      presentes a son instant T — les tables
+     *                                      des modules crees plus tard posent
+     *                                      leurs propres COMMENT). null = tout.
+     *
      * @return list<string>
      */
-    public static function toSqlStatements(): array
+    public static function toSqlStatements(?array $onlyTables = null): array
     {
+        $allowed = null === $onlyTables ? null : array_fill_keys($onlyTables, true);
+
         $statements = [];
         foreach (self::comments() as $table => $entries) {
+            if (null !== $allowed && !isset($allowed[$table])) {
+                continue;
+            }
+
             $quotedTable = self::quoteIdent($table);
             foreach ($entries as $column => $description) {
                 if ('_table' === $column) {
diff --git a/tests/Architecture/EntitiesAreTimestampableBlamableTest.php b/tests/Architecture/EntitiesAreTimestampableBlamableTest.php
index 20c7e26..0b8fb17 100644
--- a/tests/Architecture/EntitiesAreTimestampableBlamableTest.php
+++ b/tests/Architecture/EntitiesAreTimestampableBlamableTest.php
@@ -5,6 +5,10 @@ declare(strict_types=1);
 namespace App\Tests\Architecture;
 
 use App\Module\Catalog\Domain\Entity\CategoryType;
+use App\Module\Commercial\Domain\Entity\Bank;
+use App\Module\Commercial\Domain\Entity\PaymentDelay;
+use App\Module\Commercial\Domain\Entity\PaymentType;
+use App\Module\Commercial\Domain\Entity\TvaMode;
 use App\Module\Core\Domain\Entity\Permission;
 use App\Module\Core\Domain\Entity\Role;
 use App\Module\Core\Domain\Entity\User;
@@ -49,6 +53,11 @@ final class EntitiesAreTimestampableBlamableTest extends TestCase
      * - CategoryType : referentiel statique (codes de typage des categories),
      *   pas de besoin de tracabilite user-driven (cree par migration/seed,
      *   pas pilote utilisateur au M0). Cf. spec-back § 2.8.bis + RG-1.17.
+     * - TvaMode / PaymentDelay / PaymentType / Bank (M1 Commercial) : referentiels
+     *   comptables statiques (id/code/label/position), seedes par migration +
+     *   CommercialReferentialFixtures, lecture seule au M1 (HP-M2-2). Pas de
+     *   tracabilite user-driven, meme justification que CategoryType. Cf.
+     *   spec-back M1 § 2.6 + § 3.5.
      *
      * Les futurs referentiels statiques s'ajoutent ici avec une justification.
      */
@@ -58,6 +67,10 @@ final class EntitiesAreTimestampableBlamableTest extends TestCase
         Permission::class,
         Site::class,
         CategoryType::class,
+        TvaMode::class,
+        PaymentDelay::class,
+        PaymentType::class,
+        Bank::class,
     ];
 
     public function testAllBusinessEntitiesImplementBothInterfaces(): void