diff --git a/src/modules/dto/create-order.dto.ts b/src/modules/dto/create-order.dto.ts
new file mode 100644
index 00000000..51345e15
--- /dev/null
+++ b/src/modules/dto/create-order.dto.ts
@@ -0,0 +1,12 @@
+import { IsUUID, IsNumber } from "class-validator";
+
+export class CreateOrderDto {
+  // buyer id can be taken from auth in real app
+  buyerId: string;
+
+  @IsUUID()
+  ticketId: string;
+
+  @IsNumber()
+  amount: number;
+}
diff --git a/src/modules/dto/refund.dto.ts b/src/modules/dto/refund.dto.ts
new file mode 100644
index 00000000..02bdf8a6
--- /dev/null
+++ b/src/modules/dto/refund.dto.ts
@@ -0,0 +1,12 @@
+import { IsUUID, IsString } from "class-validator";
+
+export class RefundDto {
+  @IsUUID()
+  orderId: string;
+
+  @IsString()
+  organizerId: string;
+
+  // optional reason
+  reason?: string;
+}
diff --git a/src/modules/dto/release-escrow.dto.ts b/src/modules/dto/release-escrow.dto.ts
new file mode 100644
index 00000000..a3e82e90
--- /dev/null
+++ b/src/modules/dto/release-escrow.dto.ts
@@ -0,0 +1,9 @@
+import { IsUUID } from "class-validator";
+
+export class ReleaseEscrowDto {
+  @IsUUID()
+  orderId: string;
+
+  // who triggers release (scanner, system, organizer) - optional
+  triggeredById?: string;
+}
diff --git a/src/modules/entities/escrow.entity.ts b/src/modules/entities/escrow.entity.ts
new file mode 100644
index 00000000..39e32301
--- /dev/null
+++ b/src/modules/entities/escrow.entity.ts
@@ -0,0 +1,33 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  OneToOne,
+  ManyToOne,
+  CreateDateColumn,
+} from "typeorm";
+import { Order } from "./order.entity";
+import { User } from "./user.entity";
+
+export type EscrowStatus = "holding" | "released" | "refunded";
+
+@Entity()
+export class Escrow {
+  @PrimaryGeneratedColumn("uuid")
+  id: string;
+
+  @OneToOne(() => Order, (o) => o.escrow)
+  order: Order;
+
+  @ManyToOne(() => User, { eager: true })
+  beneficiary: User; // organizer who will receive funds on release
+
+  @Column({ type: "decimal", precision: 12, scale: 2 })
+  amount: number;
+
+  @Column({ default: "holding" })
+  status: EscrowStatus;
+
+  @CreateDateColumn()
+  createdAt: Date;
+}
diff --git a/src/modules/entities/order.entity.ts b/src/modules/entities/order.entity.ts
new file mode 100644
index 00000000..8571cfcd
--- /dev/null
+++ b/src/modules/entities/order.entity.ts
@@ -0,0 +1,48 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  ManyToOne,
+  OneToOne,
+  JoinColumn,
+  CreateDateColumn,
+  UpdateDateColumn,
+} from "typeorm";
+import { User } from "./user.entity";
+import { Ticket } from "./ticket.entity";
+import { Payment } from "./payment.entity";
+import { Escrow } from "./escrow.entity";
+
+export type OrderStatus = "pending" | "paid" | "released" | "refunded" | "cancelled";
+
+@Entity()
+export class Order {
+  @PrimaryGeneratedColumn("uuid")
+  id: string;
+
+  @ManyToOne(() => User, (u) => u.orders, { eager: true })
+  buyer: User;
+
+  @ManyToOne(() => Ticket, { eager: true })
+  ticket: Ticket;
+
+  @Column({ type: "decimal", precision: 12, scale: 2 })
+  amount: number;
+
+  @Column({ default: "pending" })
+  status: OrderStatus;
+
+  @OneToOne(() => Payment, (p) => p.order, { cascade: true, eager: true })
+  @JoinColumn()
+  payment: Payment;
+
+  @OneToOne(() => Escrow, (e) => e.order, { cascade: true, eager: true })
+  @JoinColumn()
+  escrow: Escrow;
+
+  @CreateDateColumn()
+  createdAt: Date;
+
+  @UpdateDateColumn()
+  updatedAt: Date;
+}
diff --git a/src/modules/entities/payment.entity.ts b/src/modules/entities/payment.entity.ts
new file mode 100644
index 00000000..091bb8b0
--- /dev/null
+++ b/src/modules/entities/payment.entity.ts
@@ -0,0 +1,31 @@
+import {
+  Entity,
+  PrimaryGeneratedColumn,
+  Column,
+  OneToOne,
+  CreateDateColumn,
+} from "typeorm";
+import { Order } from "./order.entity";
+
+export type PaymentStatus = "initiated" | "held" | "captured" | "refunded" | "failed";
+
+@Entity()
+export class Payment {
+  @PrimaryGeneratedColumn("uuid")
+  id: string;
+
+  @OneToOne(() => Order, (o) => o.payment)
+  order: Order;
+
+  @Column()
+  providerPaymentId: string; // id from Stripe/Paystack or internal
+
+  @Column({ type: "decimal", precision: 12, scale: 2 })
+  amount: number;
+
+  @Column({ default: "held" })
+  status: PaymentStatus;
+
+  @CreateDateColumn()
+  createdAt: Date;
+}
diff --git a/src/modules/entities/refund.entity.ts b/src/modules/entities/refund.entity.ts
new file mode 100644
index 00000000..c75f3733
--- /dev/null
+++ b/src/modules/entities/refund.entity.ts
@@ -0,0 +1,26 @@
+import { Entity, PrimaryGeneratedColumn, Column, ManyToOne, CreateDateColumn } from "typeorm";
+import { Order } from "./order.entity";
+import { User } from "./user.entity";
+
+export type RefundStatus = "issued" | "failed";
+
+@Entity()
+export class Refund {
+  @PrimaryGeneratedColumn("uuid")
+  id: string;
+
+  @ManyToOne(() => Order, { eager: true })
+  order: Order;
+
+  @ManyToOne(() => User, { eager: true })
+  issuedBy: User; // organizer who issued the refund
+
+  @Column({ type: "decimal", precision: 12, scale: 2 })
+  amount: number;
+
+  @Column({ default: "issued" })
+  status: RefundStatus;
+
+  @CreateDateColumn()
+  createdAt: Date;
+}
diff --git a/src/modules/entities/ticket.entitiy.ts b/src/modules/entities/ticket.entitiy.ts
new file mode 100644
index 00000000..14d10a96
--- /dev/null
+++ b/src/modules/entities/ticket.entitiy.ts
@@ -0,0 +1,27 @@
+import { Entity, PrimaryGeneratedColumn, Column, ManyToOne } from "typeorm";
+import { User } from "./user.entity";
+import { Order } from "./order.entity";
+
+export type TicketStatus = "available" | "sold" | "validated" | "refunded";
+
+@Entity()
+export class Ticket {
+  @PrimaryGeneratedColumn("uuid")
+  id: string;
+
+  @Column()
+  eventName: string;
+
+  @Column({ type: "decimal", precision: 12, scale: 2 })
+  price: number;
+
+  @Column({ default: "available" })
+  status: TicketStatus;
+
+  // owner/organizer of this ticket
+  @ManyToOne(() => User, (user) => user.id, { nullable: false })
+  organizer: User;
+
+  @ManyToOne(() => Order, (order) => order.ticket, { nullable: true })
+  order: Order;
+}
diff --git a/src/modules/escrow.controller.ts b/src/modules/escrow.controller.ts
new file mode 100644
index 00000000..864c456e
--- /dev/null
+++ b/src/modules/escrow.controller.ts
@@ -0,0 +1,36 @@
+import { Controller, Post, Body, Param } from "@nestjs/common";
+import { OrdersService } from "./orders.service";
+import { EscrowService } from "./escrow.service";
+import { RefundsService } from "./refunds.service";
+import { CreateOrderDto } from "./dto/create-order.dto";
+import { ReleaseEscrowDto } from "./dto/release-escrow.dto";
+import { RefundDto } from "./dto/refund.dto";
+
+@Controller()
+export class EscrowController {
+  constructor(
+    private ordersService: OrdersService,
+    private escrowService: EscrowService,
+    private refundsService: RefundsService,
+  ) {}
+
+  @Post("orders")
+  async createOrder(@Body() body: CreateOrderDto) {
+    // in real app extract buyerId from auth token
+    const buyerId = body.buyerId;
+    const order = await this.ordersService.createOrder(buyerId, body.ticketId, body.amount);
+    return { success: true, order };
+  }
+
+  @Post("escrow/release")
+  async release(@Body() body: ReleaseEscrowDto) {
+    const res = await this.escrowService.releaseEscrow(body.orderId, body.triggeredById);
+    return { success: true, ...res };
+  }
+
+  @Post("refunds")
+  async refund(@Body() body: RefundDto) {
+    const refund = await this.refundsService.issueRefund(body.orderId, body.organizerId, body.reason);
+    return { success: true, refund };
+  }
+}
diff --git a/src/modules/escrow.service.ts b/src/modules/escrow.service.ts
new file mode 100644
index 00000000..b80626f7
--- /dev/null
+++ b/src/modules/escrow.service.ts
@@ -0,0 +1,71 @@
+import { Injectable, NotFoundException, BadRequestException } from "@nestjs/common";
+import { DataSource } from "typeorm";
+import { Order } from "./entities/order.entity";
+import { Escrow } from "./entities/escrow.entity";
+import { Payment } from "./entities/payment.entity";
+import { Refund } from "./entities/refund.entity";
+
+@Injectable()
+export class EscrowService {
+  constructor(private ds: DataSource) {}
+
+  /**
+   * Release escrow - called when ticket validated.
+   * This transaction:
+   * - verifies order & escrow states
+   * - simulates transferring funds to beneficiary
+   * - marks payment as captured and escrow as released
+   * - marks order status as released
+   */
+  async releaseEscrow(orderId: string, triggeredById?: string): Promise<{ order: Order; escrow: Escrow }> {
+    const qr = this.ds.createQueryRunner();
+    await qr.connect();
+    await qr.startTransaction();
+
+    try {
+      const orderRepo = qr.manager.getRepository(Order);
+      const escrowRepo = qr.manager.getRepository(Escrow);
+      const paymentRepo = qr.manager.getRepository(Payment);
+      const ticketRepo = qr.manager.getRepository("Ticket");
+
+      const order = await orderRepo.findOne({ where: { id: orderId }, relations: ["escrow", "payment", "ticket"] });
+      if (!order) throw new NotFoundException("Order not found");
+
+      const escrow = order.escrow;
+      if (!escrow) throw new BadRequestException("Escrow not found for order");
+      if (escrow.status !== "holding") throw new BadRequestException("Escrow not in holding state");
+
+      // Ensure ticket is validated before releasing - in your system this would be more elaborate.
+      const ticket = order.ticket;
+      if (!ticket) throw new BadRequestException("Ticket missing");
+      if (ticket.status !== "validated") {
+        throw new BadRequestException("Ticket has not been validated; cannot release escrow");
+      }
+
+      // Simulate external provider capture/transfer
+      // TODO: integrate Stripe/Paystack capture or send to organizer payout
+      const payment = order.payment;
+      if (!payment) throw new BadRequestException("Payment record missing");
+
+      // Update payment status -> captured
+      payment.status = "captured";
+      await paymentRepo.save(payment);
+
+      // Update escrow status -> released
+      escrow.status = "released";
+      await escrowRepo.save(escrow);
+
+      // Update order status
+      order.status = "released";
+      await orderRepo.save(order);
+
+      await qr.commitTransaction();
+      return { order, escrow };
+    } catch (err) {
+      await qr.rollbackTransaction();
+      throw err;
+    } finally {
+      await qr.release();
+    }
+  }
+}
diff --git a/src/modules/orders.service.ts b/src/modules/orders.service.ts
new file mode 100644
index 00000000..9b8bd053
--- /dev/null
+++ b/src/modules/orders.service.ts
@@ -0,0 +1,80 @@
+import { Injectable, BadRequestException } from "@nestjs/common";
+import { DataSource } from "typeorm";
+import { Order } from "./entities/order.entity";
+import { User } from "./entities/user.entity";
+import { Ticket } from "./entities/ticket.entity";
+import { Payment } from "./entities/payment.entity";
+import { Escrow } from "./entities/escrow.entity";
+
+@Injectable()
+export class OrdersService {
+  constructor(private dataSource: DataSource) {}
+
+  /**
+   * Create an order: reserve ticket, create payment record (status HELD), create escrow record
+   */
+  async createOrder(buyerId: string, ticketId: string, amount: number): Promise<Order> {
+    const queryRunner = this.dataSource.createQueryRunner();
+    await queryRunner.connect();
+    await queryRunner.startTransaction();
+
+    try {
+      const userRepo = queryRunner.manager.getRepository(User);
+      const ticketRepo = queryRunner.manager.getRepository(Ticket);
+      const orderRepo = queryRunner.manager.getRepository(Order);
+      const paymentRepo = queryRunner.manager.getRepository(Payment);
+      const escrowRepo = queryRunner.manager.getRepository(Escrow);
+
+      const buyer = await userRepo.findOne({ where: { id: buyerId } });
+      if (!buyer) throw new BadRequestException("Buyer not found");
+
+      const ticket = await ticketRepo.findOne({ where: { id: ticketId }, relations: ["organizer"] });
+      if (!ticket) throw new BadRequestException("Ticket not found or unavailable");
+      if (ticket.status !== "available") throw new BadRequestException("Ticket not available");
+
+      // mark ticket as sold (logical reservation)
+      ticket.status = "sold";
+      await ticketRepo.save(ticket);
+
+      // create order
+      const order = orderRepo.create({
+        buyer,
+        ticket,
+        amount,
+        status: "paid", // payment is captured in the sense customer paid, but funds are HELD
+      });
+      await orderRepo.save(order);
+
+      // create payment record (held)
+      const payment = paymentRepo.create({
+        order,
+        providerPaymentId: `PROV_${Date.now()}`, // replace with real provider id
+        amount,
+        status: "held",
+      });
+      await paymentRepo.save(payment);
+
+      // create escrow record
+      const escrow = escrowRepo.create({
+        order,
+        beneficiary: ticket.organizer,
+        amount,
+        status: "holding",
+      });
+      await escrowRepo.save(escrow);
+
+      // attach payment + escrow to order and save
+      order.payment = payment;
+      order.escrow = escrow;
+      await orderRepo.save(order);
+
+      await queryRunner.commitTransaction();
+      return order;
+    } catch (err) {
+      await queryRunner.rollbackTransaction();
+      throw err;
+    } finally {
+      await queryRunner.release();
+    }
+  }
+}
diff --git a/src/modules/payments.module.ts b/src/modules/payments.module.ts
new file mode 100644
index 00000000..3fc31f40
--- /dev/null
+++ b/src/modules/payments.module.ts
@@ -0,0 +1,19 @@
+import { Module } from "@nestjs/common";
+import { TypeOrmModule } from "@nestjs/typeorm";
+import { OrdersService } from "./orders.service";
+import { EscrowService } from "./escrow.service";
+import { RefundsService } from "./refunds.service";
+import { EscrowController } from "./escrow.controller";
+import { User } from "./entities/user.entity";
+import { Ticket } from "./entities/ticket.entity";
+import { Order } from "./entities/order.entity";
+import { Payment } from "./entities/payment.entity";
+import { Escrow } from "./entities/escrow.entity";
+import { Refund } from "./entities/refund.entity";
+
+@Module({
+  imports: [TypeOrmModule.forFeature([User, Ticket, Order, Payment, Escrow, Refund])],
+  providers: [OrdersService, EscrowService, RefundsService],
+  controllers: [EscrowController],
+})
+export class PaymentsModule {}
diff --git a/src/modules/refunds.service.ts b/src/modules/refunds.service.ts
new file mode 100644
index 00000000..8937cd9f
--- /dev/null
+++ b/src/modules/refunds.service.ts
@@ -0,0 +1,91 @@
+import { Injectable, NotFoundException, BadRequestException, ForbiddenException } from "@nestjs/common";
+import { DataSource } from "typeorm";
+import { Refund } from "./entities/refund.entity";
+import { Order } from "./entities/order.entity";
+import { Ticket } from "./entities/ticket.entity";
+import { Payment } from "./entities/payment.entity";
+import { User } from "./entities/user.entity";
+
+@Injectable()
+export class RefundsService {
+  constructor(private ds: DataSource) {}
+
+  /**
+   * Issue a refund for an order.
+   * Rules (example):
+   * - Only organizer of the ticket can issue refund (you can add admin, support roles)
+   * - Refund allowed only if payment was held or captured but not already refunded
+   */
+  async issueRefund(orderId: string, organizerId: string, reason?: string): Promise<Refund> {
+    const qr = this.ds.createQueryRunner();
+    await qr.connect();
+    await qr.startTransaction();
+
+    try {
+      const orderRepo = qr.manager.getRepository(Order);
+      const paymentRepo = qr.manager.getRepository(Payment);
+      const refundRepo = qr.manager.getRepository(Refund);
+      const userRepo = qr.manager.getRepository(User);
+      const ticketRepo = qr.manager.getRepository(Ticket);
+
+      const order = await orderRepo.findOne({ where: { id: orderId }, relations: ["ticket", "payment"] });
+      if (!order) throw new NotFoundException("Order not found");
+
+      const organizer = await userRepo.findOne({ where: { id: organizerId } });
+      if (!organizer) throw new NotFoundException("Organizer not found");
+
+      // permission: only organizer of ticket can issue refund
+      if (order.ticket.organizer.id !== organizer.id) {
+        throw new ForbiddenException("Only the organizer can issue refunds for this ticket");
+      }
+
+      if (order.status === "refunded") {
+        throw new BadRequestException("Order already refunded");
+      }
+
+      // Simulate external refund via payment provider
+      const payment = order.payment;
+      if (!payment) throw new BadRequestException("Payment missing");
+      if (payment.status === "refunded") throw new BadRequestException("Payment already refunded");
+
+      // call external payment provider to refund -> on success:
+      // For demo: we assume refund succeeded
+
+      // create refund record
+      const refund = refundRepo.create({
+        order,
+        issuedBy: organizer,
+        amount: payment.amount,
+        status: "issued",
+      });
+      await refundRepo.save(refund);
+
+      // update payment status
+      payment.status = "refunded";
+      await paymentRepo.save(payment);
+
+      // update escrow if exists
+      if (order.escrow) {
+        const escrowRepo = qr.manager.getRepository("Escrow");
+        await escrowRepo.update({ id: order.escrow.id }, { status: "refunded" });
+      }
+
+      // update ticket status to refunded
+      const ticket = order.ticket;
+      ticket.status = "refunded";
+      await ticketRepo.save(ticket);
+
+      // update order status
+      order.status = "refunded";
+      await orderRepo.save(order);
+
+      await qr.commitTransaction();
+      return refund;
+    } catch (err) {
+      await qr.rollbackTransaction();
+      throw err;
+    } finally {
+      await qr.release();
+    }
+  }
+}