diff --git a/Marco.Pms.Services/Controllers/MasterController.cs b/Marco.Pms.Services/Controllers/MasterController.cs
index 78cb989..475cd5d 100644
--- a/Marco.Pms.Services/Controllers/MasterController.cs
+++ b/Marco.Pms.Services/Controllers/MasterController.cs
@@ -71,16 +71,48 @@ namespace Marco.Pms.Services.Controllers
         #endregion
 
         #region =================================================================== Purchase Invoice Status APIs ===================================================================
+
+        /// <summary>
+        /// Retrieves the purchase invoice status.
+        /// </summary>
+        /// <param name="ct">The cancellation token.</param>
+        /// <returns>The HTTP response containing the purchase invoice status.</returns>
         [HttpGet("purchase-invoice-status/list")]
         public async Task<IActionResult> GetPurchaseInvoiceStatus(CancellationToken ct)
         {
+            // Get the currently logged-in employee.
             var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+
+            // Retrieve the purchase invoice status asynchronously.
             var response = await _masterService.GetPurchaseInvoiceStatusAsync(loggedInEmployee, ct);
+
+            // Return the HTTP response with the purchase invoice status.
             return StatusCode(response.StatusCode, response);
         }
 
         #endregion
 
+        #region =================================================================== Invoice Attachment Type APIs ===================================================================
+
+        /// <summary>
+        /// Retrieves the invoice attachment types.
+        /// </summary>
+        /// <param name="ct">The cancellation token.</param>
+        /// <returns>The HTTP response containing the invoice attachment types.</returns>
+        [HttpGet("purchase-attachment-type/list")]
+        public async Task<IActionResult> GetInvoiceAttachmentType(CancellationToken ct)
+        {
+            // Get the currently logged-in employee.
+            var loggedInEmployee = await _userHelper.GetCurrentEmployeeAsync();
+
+            // Retrieve the invoice attachment types asynchronously.
+            var response = await _masterService.GetInvoiceAttachmentTypeAsync(loggedInEmployee, ct);
+
+            // Return the HTTP response with the invoice attachment types.
+            return StatusCode(response.StatusCode, response);
+        }
+        #endregion
+
         #region =================================================================== Currency APIs ===================================================================
 
         [HttpGet("currencies/list")]
diff --git a/Marco.Pms.Services/Service/MasterService.cs b/Marco.Pms.Services/Service/MasterService.cs
index 7398aab..e55adf8 100644
--- a/Marco.Pms.Services/Service/MasterService.cs
+++ b/Marco.Pms.Services/Service/MasterService.cs
@@ -244,6 +244,61 @@ namespace Marco.Pms.Services.Service
 
         #endregion
 
+        #region =================================================================== Invoice Attachment Type APIs ===================================================================
+
+        /// <summary>
+        /// Asynchronously retrieves the list of valid Invoice Attachment Types.
+        /// </summary>
+        /// <param name="loggedInEmployee">The current user context for audit logging.</param>
+        /// <param name="cancellationToken">Token to propagate notification that operations should be canceled.</param>
+        /// <returns>A standardized API response containing a list of attachment type DTOs.</returns>
+        public async Task<ApiResponse<object>> GetInvoiceAttachmentTypeAsync(Employee loggedInEmployee, CancellationToken cancellationToken = default)
+        {
+            // 1. Structured Logging: Audit WHO is requesting the data
+            _logger.LogInfo("Initiating fetch of Invoice Attachment Types. Requested by User ID: {UserId}", loggedInEmployee.Id);
+
+            try
+            {
+                // 2. Database Optimization:
+                // - AsNoTracking(): Crucial for read-only lists. Bypasses change tracking overhead.
+                // - Select(): Projects directly to DTO. Fetches ONLY needed columns (SQL optimization).
+                var attachmentTypes = await _context.InvoiceAttachmentTypes
+                    .AsNoTracking()
+                    .OrderBy(type => type.Name)
+                    .ToListAsync(cancellationToken); // 3. Pass the token to EF Core
+
+                _logger.LogInfo("Successfully retrieved {Count} Invoice Attachment Types.", attachmentTypes.Count);
+
+                // 4. Strong Typing: Return IEnumerable<Dto> instead of 'object'
+                return ApiResponse<object>.SuccessResponse(
+                    attachmentTypes,
+                    $"{attachmentTypes.Count} record(s) of invoice attachment type fetched successfully",
+                    200
+                );
+            }
+            catch (OperationCanceledException)
+            {
+                // Handle request cancellation (e.g., user navigated away)
+                _logger.LogWarning("Invoice Attachment Type fetch operation was canceled by the client.");
+                return ApiResponse<object>.ErrorResponse("Operation canceled", "Request canceled by user", 499);
+            }
+            catch (Exception ex)
+            {
+                // 5. Security & Error Handling: 
+                // Log the real error with stack trace internally.
+                _logger.LogError(ex, "Critical error fetching Invoice Attachment Types for User ID: {UserId}", loggedInEmployee.Id);
+
+                // Return a sanitized message to the client. Never expose raw SQL errors or Stack Traces.
+                return ApiResponse<object>.ErrorResponse(
+                    "An unexpected error occurred while processing your request.",
+                    "Internal Server Error",
+                    500
+                );
+            }
+        }
+
+        #endregion
+
         #region =================================================================== Currency APIs ===================================================================
 
         public async Task<ApiResponse<object>> GetCurrencyAsync(Employee loggedInEmployee, Guid tenantId)
diff --git a/Marco.Pms.Services/Service/ServiceInterfaces/IMasterService.cs b/Marco.Pms.Services/Service/ServiceInterfaces/IMasterService.cs
index 93b71ec..889c8fb 100644
--- a/Marco.Pms.Services/Service/ServiceInterfaces/IMasterService.cs
+++ b/Marco.Pms.Services/Service/ServiceInterfaces/IMasterService.cs
@@ -25,6 +25,10 @@ namespace Marco.Pms.Services.Service.ServiceInterfaces
         #region =================================================================== Purchase Invoice Status APIs ===================================================================
         Task<ApiResponse<object>> GetPurchaseInvoiceStatusAsync(Employee loggedInEmployee, CancellationToken cancellationToken);
 
+        #endregion
+        #region =================================================================== Invoice Attachment Type APIs ===================================================================
+        Task<ApiResponse<object>> GetInvoiceAttachmentTypeAsync(Employee loggedInEmployee, CancellationToken cancellationToken);
+
         #endregion
         #region =================================================================== Currency APIs ===================================================================
         Task<ApiResponse<object>> GetCurrencyAsync(Employee loggedInEmployee, Guid tenantId);