diff --git a/finance/app/main.py b/finance/app/main.py
index f68f4c6..796bbb8 100644
--- a/finance/app/main.py
+++ b/finance/app/main.py
@@ -5,13 +5,14 @@ from fastapi.responses import HTMLResponse, RedirectResponse
 
 from app import auth
 from app.config import get_settings
-from app.routers import accounts, categories, transactions
+from app.routers import accounts, categories, imports, transactions
 
 app = FastAPI(title="Finanzberatungs-Tool")
 
 app.include_router(accounts.router)
 app.include_router(transactions.router)
 app.include_router(categories.router)
+app.include_router(imports.router)
 
 
 @app.get("/login", response_class=HTMLResponse)
diff --git a/finance/app/routers/imports.py b/finance/app/routers/imports.py
new file mode 100644
index 0000000..4de61db
--- /dev/null
+++ b/finance/app/routers/imports.py
@@ -0,0 +1,143 @@
+from datetime import date
+from decimal import Decimal
+
+from fastapi import APIRouter, Depends, HTTPException, UploadFile
+from pydantic import BaseModel, ConfigDict
+from sqlalchemy import select
+from sqlalchemy.orm import Session
+
+from app.auth import require_auth
+from app.config import get_settings
+from app.db import get_session
+from app.models.tables import Statement, Transaction
+from app.services.importer import process_pdf
+
+router = APIRouter(prefix="/api/imports", tags=["imports"],
+                   dependencies=[Depends(require_auth)])
+
+
+class StatementOut(BaseModel):
+    model_config = ConfigDict(from_attributes=True)
+    id: int
+    filename: str
+    bank: str
+    account_id: int | None = None
+    period_start: date | None = None
+    period_end: date | None = None
+    opening_balance: Decimal | None = None
+    closing_balance: Decimal | None = None
+    status: str
+    error_message: str | None = None
+
+
+class TransactionOut(BaseModel):
+    model_config = ConfigDict(from_attributes=True)
+    id: int
+    account_id: int
+    statement_id: int | None = None
+    booking_date: date
+    value_date: date | None = None
+    amount: Decimal
+    purpose: str
+    counterparty: str
+    category_id: int | None = None
+    status: str
+    dedup_hash: str
+    is_duplicate: bool
+
+
+class PreviewOut(BaseModel):
+    statement: StatementOut
+    transactions: list[TransactionOut]
+    balance_ok: bool
+    duplicates: int
+
+
+@router.post("/upload", response_model=StatementOut, status_code=201)
+def upload(file: UploadFile, session: Session = Depends(get_session)):
+    settings = get_settings()
+    inbox_dir = settings.inbox_dir
+    inbox_dir.mkdir(parents=True, exist_ok=True)
+    dest = inbox_dir / file.filename
+    with dest.open("wb") as f:
+        f.write(file.file.read())
+    stmt = process_pdf(session, dest)
+    return StatementOut.model_validate(stmt)
+
+
+@router.post("/scan-inbox", response_model=list[StatementOut])
+def scan_inbox(session: Session = Depends(get_session)):
+    settings = get_settings()
+    inbox_dir = settings.inbox_dir
+    inbox_dir.mkdir(parents=True, exist_ok=True)
+    results = []
+    for path in sorted(inbox_dir.glob("*.pdf")):
+        stmt = process_pdf(session, path)
+        results.append(StatementOut.model_validate(stmt))
+    return results
+
+
+@router.get("", response_model=list[StatementOut])
+def list_imports(session: Session = Depends(get_session)):
+    stmts = session.execute(select(Statement).order_by(Statement.id)).scalars()
+    return [StatementOut.model_validate(s) for s in stmts]
+
+
+@router.get("/{statement_id}/preview", response_model=PreviewOut)
+def preview(statement_id: int, session: Session = Depends(get_session)):
+    stmt = session.get(Statement, statement_id)
+    if stmt is None:
+        raise HTTPException(404, "Import nicht gefunden")
+    txs = session.execute(
+        select(Transaction).where(Transaction.statement_id == statement_id)
+        .order_by(Transaction.booking_date, Transaction.id)
+    ).scalars().all()
+    balance_ok = (
+        stmt.opening_balance is not None and stmt.closing_balance is not None
+        and (stmt.opening_balance + sum((t.amount for t in txs), Decimal("0"))
+             - stmt.closing_balance) == 0
+    )
+    duplicates = sum(1 for t in txs if t.is_duplicate)
+    return PreviewOut(
+        statement=StatementOut.model_validate(stmt),
+        transactions=[TransactionOut.model_validate(t) for t in txs],
+        balance_ok=balance_ok,
+        duplicates=duplicates,
+    )
+
+
+@router.post("/{statement_id}/confirm", response_model=StatementOut)
+def confirm(statement_id: int, session: Session = Depends(get_session)):
+    stmt = session.get(Statement, statement_id)
+    if stmt is None:
+        raise HTTPException(404, "Import nicht gefunden")
+    txs = session.execute(
+        select(Transaction).where(
+            Transaction.statement_id == statement_id,
+            Transaction.status == "draft",
+            Transaction.is_duplicate == False,  # noqa: E712
+        )
+    ).scalars().all()
+    for tx in txs:
+        tx.status = "confirmed"
+    stmt.status = "confirmed"
+    session.commit()
+    session.refresh(stmt)
+    return StatementOut.model_validate(stmt)
+
+
+@router.delete("/{statement_id}", status_code=204)
+def delete_import(statement_id: int, session: Session = Depends(get_session)):
+    stmt = session.get(Statement, statement_id)
+    if stmt is None:
+        raise HTTPException(404, "Import nicht gefunden")
+    drafts = session.execute(
+        select(Transaction).where(
+            Transaction.statement_id == statement_id,
+            Transaction.status == "draft",
+        )
+    ).scalars().all()
+    for tx in drafts:
+        session.delete(tx)
+    session.delete(stmt)
+    session.commit()
diff --git a/finance/app/services/importer.py b/finance/app/services/importer.py
new file mode 100644
index 0000000..48d937f
--- /dev/null
+++ b/finance/app/services/importer.py
@@ -0,0 +1,99 @@
+from pathlib import Path
+
+from sqlalchemy import select
+from sqlalchemy.orm import Session
+
+from app.config import get_settings
+from app.models.tables import Account, Statement, Transaction
+from app.parsers.base import ParserError
+from app.parsers.registry import parse_pdf
+from app.parsers.validate import balance_difference, dedup_hash
+from app.services.categorize import apply_rules
+
+
+def _find_or_create_account(session: Session, bank: str, iban: str | None, filename: str) -> Account:
+    if iban:
+        acc = session.execute(select(Account).where(Account.iban == iban)).scalar()
+        if acc is not None:
+            return acc
+    else:
+        iban = f"UNBEKANNT-{filename}"
+    acc = Account(bank=bank, iban=iban, name=iban, type="giro")
+    session.add(acc)
+    session.flush()
+    return acc
+
+
+def process_pdf(session: Session, path: Path) -> Statement:
+    settings = get_settings()
+    filename = path.name
+
+    try:
+        parsed = parse_pdf(path)
+    except ParserError as exc:
+        stmt = Statement(filename=filename, bank="unbekannt", account_id=None,
+                         status="error", error_message=str(exc))
+        session.add(stmt)
+        session.commit()
+        session.refresh(stmt)
+        return stmt
+
+    account = _find_or_create_account(session, parsed.bank, parsed.iban, filename)
+
+    stmt = Statement(
+        filename=filename,
+        bank=parsed.bank,
+        account_id=account.id,
+        period_start=parsed.period_start,
+        period_end=parsed.period_end,
+        opening_balance=parsed.opening_balance,
+        closing_balance=parsed.closing_balance,
+        status="draft",
+    )
+    session.add(stmt)
+    session.flush()
+
+    diff = balance_difference(parsed)
+    if diff != 0:
+        stmt.status = "error"
+        stmt.error_message = f"Saldo-Differenz {diff} EUR"
+        session.commit()
+        session.refresh(stmt)
+        return stmt
+
+    drafts = []
+    for t in parsed.transactions:
+        h = dedup_hash(account.id, t.booking_date, t.amount, t.purpose)
+        is_duplicate = session.execute(
+            select(Transaction).where(
+                Transaction.dedup_hash == h,
+                Transaction.status == "confirmed",
+            )
+        ).scalar() is not None
+        tx = Transaction(
+            account_id=account.id,
+            statement_id=stmt.id,
+            booking_date=t.booking_date,
+            value_date=t.value_date,
+            amount=t.amount,
+            purpose=t.purpose,
+            counterparty=t.counterparty,
+            status="draft",
+            dedup_hash=h,
+            is_duplicate=is_duplicate,
+        )
+        session.add(tx)
+        drafts.append(tx)
+
+    session.flush()
+    apply_rules(session, drafts)
+
+    stmt.status = "draft"
+    session.commit()
+    session.refresh(stmt)
+
+    uploads_dir = settings.uploads_dir
+    uploads_dir.mkdir(parents=True, exist_ok=True)
+    path.replace(uploads_dir / filename)
+
+    return stmt
diff --git a/finance/tests/test_import_api.py b/finance/tests/test_import_api.py
new file mode 100644
index 0000000..0ba960a
--- /dev/null
+++ b/finance/tests/test_import_api.py
@@ -0,0 +1,48 @@
+from datetime import date
+from decimal import Decimal
+from pathlib import Path
+
+import pytest
+
+from app.parsers.base import ParsedStatement, ParsedTransaction
+
+H = {"Authorization": "Bearer test-key"}
+
+FAKE = ParsedStatement(
+    bank="dkb", iban="DE02120300000000202051",
+    period_start=date(2026, 6, 1), period_end=date(2026, 6, 30),
+    opening_balance=Decimal("100.00"), closing_balance=Decimal("40.00"),
+    transactions=[ParsedTransaction(date(2026, 6, 3), date(2026, 6, 3),
+                                    Decimal("-60.00"), "Miete Juni", "Vermieter")])
+
+
+@pytest.fixture
+def fake_parse(monkeypatch):
+    monkeypatch.setattr("app.services.importer.parse_pdf", lambda p: FAKE)
+
+
+def _upload(client, name="auszug.pdf"):
+    return client.post("/api/imports/upload", headers=H,
+                       files={"file": (name, b"%PDF-fake", "application/pdf")})
+
+
+def test_upload_preview_confirm(client, fake_parse, tmp_path, monkeypatch):
+    monkeypatch.setenv("FB_INBOX_DIR", str(tmp_path / "inbox"))
+    monkeypatch.setenv("FB_UPLOADS_DIR", str(tmp_path / "uploads"))
+    from app.config import get_settings
+    get_settings.cache_clear()
+    r = _upload(client)
+    assert r.status_code == 201
+    sid = r.json()["id"]
+    prev = client.get(f"/api/imports/{sid}/preview", headers=H).json()
+    assert prev["balance_ok"] is True
+    assert len(prev["transactions"]) == 1
+    assert client.post(f"/api/imports/{sid}/confirm", headers=H).status_code == 200
+    txs = client.get("/api/transactions", headers=H).json()
+    assert len(txs) == 1 and txs[0]["status"] == "confirmed"
+    # Zweiter Import desselben Auszugs: alles Duplikate
+    sid2 = _upload(client, "auszug2.pdf").json()["id"]
+    prev2 = client.get(f"/api/imports/{sid2}/preview", headers=H).json()
+    assert prev2["duplicates"] == 1
+    client.post(f"/api/imports/{sid2}/confirm", headers=H)
+    assert len(client.get("/api/transactions", headers=H).json()) == 1