diff --git a/backend/src/app.module.ts b/backend/src/app.module.ts
index 0801d4f..337d513 100644
--- a/backend/src/app.module.ts
+++ b/backend/src/app.module.ts
@@ -2,6 +2,7 @@ import { Module } from '@nestjs/common';
 import { AssetsModule } from './modules/assets/assets.module';
 import { AuthModule } from './modules/auth/auth.module';
 import { ArtworkModule } from './modules/artwork/artwork.module';
+import { BillingModule } from './modules/billing/billing.module';
 import { AppConfigModule } from './modules/config/config.module';
 import { DevicesModule } from './modules/devices/devices.module';
 import { HealthModule } from './modules/health/health.module';
@@ -13,6 +14,7 @@ import { UsersModule } from './modules/users/users.module';
 @Module({
   imports: [
     AppConfigModule,
+    BillingModule,
     AuthModule,
     UsersModule,
     AssetsModule,
diff --git a/backend/src/modules/billing/billing-provider.interface.ts b/backend/src/modules/billing/billing-provider.interface.ts
new file mode 100644
index 0000000..2625c18
--- /dev/null
+++ b/backend/src/modules/billing/billing-provider.interface.ts
@@ -0,0 +1,21 @@
+export const BILLING_PROVIDER = Symbol('BILLING_PROVIDER');
+
+/**
+ * Provider-neutral contract for future billing integrations.
+ *
+ * Arguments and return values intentionally remain opaque until the billing
+ * domain models are introduced. This keeps the foundation internal and avoids
+ * prematurely exposing a provider-specific API.
+ */
+export interface BillingProvider {
+  createCustomer(...args: unknown[]): Promise<unknown>;
+  createSubscription(...args: unknown[]): Promise<unknown>;
+  updateSubscription(...args: unknown[]): Promise<unknown>;
+  cancelSubscription(...args: unknown[]): Promise<unknown>;
+  reactivateSubscription(...args: unknown[]): Promise<unknown>;
+  getSubscription(...args: unknown[]): Promise<unknown>;
+  createCheckoutSession(...args: unknown[]): Promise<unknown>;
+  createCustomerPortalSession(...args: unknown[]): Promise<unknown>;
+  validateWebhookSignature(...args: unknown[]): Promise<unknown>;
+  handleWebhookEvent(...args: unknown[]): Promise<unknown>;
+}
diff --git a/backend/src/modules/billing/billing-provider.service.ts b/backend/src/modules/billing/billing-provider.service.ts
new file mode 100644
index 0000000..c4b0c2b
--- /dev/null
+++ b/backend/src/modules/billing/billing-provider.service.ts
@@ -0,0 +1,54 @@
+import { Inject, Injectable } from '@nestjs/common';
+import {
+  BILLING_PROVIDER,
+  BillingProvider,
+} from './billing-provider.interface';
+
+/** Internal facade that keeps consumers independent of a concrete provider. */
+@Injectable()
+export class BillingProviderService implements BillingProvider {
+  constructor(
+    @Inject(BILLING_PROVIDER)
+    private readonly provider: BillingProvider,
+  ) {}
+
+  createCustomer(...args: unknown[]): Promise<unknown> {
+    return this.provider.createCustomer(...args);
+  }
+
+  createSubscription(...args: unknown[]): Promise<unknown> {
+    return this.provider.createSubscription(...args);
+  }
+
+  updateSubscription(...args: unknown[]): Promise<unknown> {
+    return this.provider.updateSubscription(...args);
+  }
+
+  cancelSubscription(...args: unknown[]): Promise<unknown> {
+    return this.provider.cancelSubscription(...args);
+  }
+
+  reactivateSubscription(...args: unknown[]): Promise<unknown> {
+    return this.provider.reactivateSubscription(...args);
+  }
+
+  getSubscription(...args: unknown[]): Promise<unknown> {
+    return this.provider.getSubscription(...args);
+  }
+
+  createCheckoutSession(...args: unknown[]): Promise<unknown> {
+    return this.provider.createCheckoutSession(...args);
+  }
+
+  createCustomerPortalSession(...args: unknown[]): Promise<unknown> {
+    return this.provider.createCustomerPortalSession(...args);
+  }
+
+  validateWebhookSignature(...args: unknown[]): Promise<unknown> {
+    return this.provider.validateWebhookSignature(...args);
+  }
+
+  handleWebhookEvent(...args: unknown[]): Promise<unknown> {
+    return this.provider.handleWebhookEvent(...args);
+  }
+}
diff --git a/backend/src/modules/billing/billing.module.spec.ts b/backend/src/modules/billing/billing.module.spec.ts
new file mode 100644
index 0000000..7c49c94
--- /dev/null
+++ b/backend/src/modules/billing/billing.module.spec.ts
@@ -0,0 +1,137 @@
+import { readFileSync } from 'node:fs';
+import { join } from 'node:path';
+import { NotImplementedException } from '@nestjs/common';
+import { Test, TestingModule } from '@nestjs/testing';
+import {
+  BILLING_PROVIDER,
+  BillingProvider,
+} from './billing-provider.interface';
+import { BillingProviderService } from './billing-provider.service';
+import { BillingModule } from './billing.module';
+import { PaddleBillingProvider } from './paddle-billing.provider';
+
+const PROVIDER_METHODS = [
+  'createCustomer',
+  'createSubscription',
+  'updateSubscription',
+  'cancelSubscription',
+  'reactivateSubscription',
+  'getSubscription',
+  'createCheckoutSession',
+  'createCustomerPortalSession',
+  'validateWebhookSignature',
+  'handleWebhookEvent',
+] as const satisfies ReadonlyArray<keyof BillingProvider>;
+
+describe('BillingModule', () => {
+  let moduleRef: TestingModule;
+  let provider: PaddleBillingProvider;
+  let service: BillingProviderService;
+
+  beforeAll(async () => {
+    moduleRef = await Test.createTestingModule({
+      imports: [BillingModule],
+    }).compile();
+    provider = moduleRef.get(PaddleBillingProvider);
+    service = moduleRef.get(BillingProviderService);
+  });
+
+  afterAll(async () => {
+    await moduleRef.close();
+  });
+
+  it('registers and exports BillingProviderService', () => {
+    expect(service).toBeInstanceOf(BillingProviderService);
+  });
+
+  it('implements the BillingProvider contract with PaddleBillingProvider', () => {
+    const contract: BillingProvider = provider;
+
+    expect(contract).toBeInstanceOf(PaddleBillingProvider);
+    expect(
+      PROVIDER_METHODS.every(
+        (method) => typeof contract[method] === 'function',
+      ),
+    ).toBe(true);
+  });
+
+  it('selects PaddleBillingProvider for the internal provider token', () => {
+    const selectedProvider = moduleRef.get<BillingProvider>(BILLING_PROVIDER);
+
+    expect(selectedProvider).toBe(provider);
+  });
+
+  it.each(PROVIDER_METHODS)(
+    'throws NotImplementedException from provider method %s',
+    async (method) => {
+      await expect(provider[method]()).rejects.toBeInstanceOf(
+        NotImplementedException,
+      );
+    },
+  );
+
+  it.each(PROVIDER_METHODS)(
+    'throws NotImplementedException from service method %s',
+    async (method) => {
+      await expect(service[method]()).rejects.toBeInstanceOf(
+        NotImplementedException,
+      );
+    },
+  );
+
+  it('does not import a Paddle SDK or declare one as a dependency', () => {
+    const sourceFiles = [
+      'billing-provider.interface.ts',
+      'billing-provider.service.ts',
+      'billing.module.ts',
+      'paddle-billing.provider.ts',
+    ];
+    const billingSource = sourceFiles
+      .map((file) => readFileSync(join(__dirname, file), 'utf8'))
+      .join('\n');
+    const packageJson = JSON.parse(
+      readFileSync(join(__dirname, '../../../package.json'), 'utf8'),
+    ) as {
+      dependencies?: Record<string, string>;
+      devDependencies?: Record<string, string>;
+    };
+    const dependencyNames = [
+      ...Object.keys(packageJson.dependencies ?? {}),
+      ...Object.keys(packageJson.devDependencies ?? {}),
+    ];
+    const externalImports = [
+      ...billingSource.matchAll(/(?:from\s+|require\()['"]([^'"]+)['"]/g),
+    ]
+      .map((match) => match[1])
+      .filter((specifier) => !specifier.startsWith('.'));
+
+    expect(externalImports).not.toEqual(
+      expect.arrayContaining([expect.stringMatching(/paddle/i)]),
+    );
+    expect(dependencyNames).not.toEqual(
+      expect.arrayContaining([expect.stringMatching(/paddle/i)]),
+    );
+  });
+
+  it('performs no HTTP requests while all operations reject', async () => {
+    const http = jest.requireActual<typeof import('node:http')>('node:http');
+    const https = jest.requireActual<typeof import('node:https')>('node:https');
+    const httpRequest = jest.spyOn(http, 'request');
+    const httpsRequest = jest.spyOn(https, 'request');
+    const fetchRequest = jest.spyOn(globalThis, 'fetch');
+
+    for (const method of PROVIDER_METHODS) {
+      await expect(service[method]()).rejects.toBeInstanceOf(
+        NotImplementedException,
+      );
+    }
+
+    expect(httpRequest).not.toHaveBeenCalled();
+    expect(httpsRequest).not.toHaveBeenCalled();
+    expect(fetchRequest).not.toHaveBeenCalled();
+
+    httpRequest.mockRestore();
+    httpsRequest.mockRestore();
+    fetchRequest.mockRestore();
+  });
+});
diff --git a/backend/src/modules/billing/billing.module.ts b/backend/src/modules/billing/billing.module.ts
new file mode 100644
index 0000000..7708e65
--- /dev/null
+++ b/backend/src/modules/billing/billing.module.ts
@@ -0,0 +1,17 @@
+import { Module } from '@nestjs/common';
+import { BILLING_PROVIDER } from './billing-provider.interface';
+import { BillingProviderService } from './billing-provider.service';
+import { PaddleBillingProvider } from './paddle-billing.provider';
+
+@Module({
+  providers: [
+    PaddleBillingProvider,
+    {
+      provide: BILLING_PROVIDER,
+      useExisting: PaddleBillingProvider,
+    },
+    BillingProviderService,
+  ],
+  exports: [BillingProviderService],
+})
+export class BillingModule {}
diff --git a/backend/src/modules/billing/paddle-billing.provider.ts b/backend/src/modules/billing/paddle-billing.provider.ts
new file mode 100644
index 0000000..c66c346
--- /dev/null
+++ b/backend/src/modules/billing/paddle-billing.provider.ts
@@ -0,0 +1,45 @@
+import { Injectable, NotImplementedException } from '@nestjs/common';
+import { BillingProvider } from './billing-provider.interface';
+
+@Injectable()
+export class PaddleBillingProvider implements BillingProvider {
+  async createCustomer(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async createSubscription(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async updateSubscription(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async cancelSubscription(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async reactivateSubscription(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async getSubscription(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async createCheckoutSession(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async createCustomerPortalSession(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async validateWebhookSignature(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+
+  async handleWebhookEvent(..._args: unknown[]): Promise<never> {
+    throw new NotImplementedException();
+  }
+}