diff --git a/core/model/account.go b/core/model/account.go
index a2dd94d..d4ecec7 100644
--- a/core/model/account.go
+++ b/core/model/account.go
@@ -408,6 +408,15 @@ func (model *Model) accountsContainWriteAccess(accounts []*types.Account, accoun
 	return false
 }
 
+func (model *Model) accountsContainReadAccess(accounts []*types.Account, accountId string) bool {
+	for _, account := range accounts {
+		if account.Id == accountId {
+			return true
+		}
+	}
+	return false
+}
+
 func (model *Model) getAccountFromList(accounts []*types.Account, accountId string) *types.Account {
 	for _, account := range accounts {
 		if account.Id == accountId {
diff --git a/core/model/attachment.go b/core/model/attachment.go
new file mode 100644
index 0000000..01af3f1
--- /dev/null
+++ b/core/model/attachment.go
@@ -0,0 +1,163 @@
+package model
+
+import (
+	"errors"
+	"time"
+
+	"github.com/openaccounting/oa-server/core/model/types"
+)
+
+type AttachmentInterface interface {
+	CreateAttachment(*types.Attachment) (*types.Attachment, error)
+	GetAttachmentsByTransaction(string, string, string) ([]*types.Attachment, error)
+	GetAttachment(string, string, string, string) (*types.Attachment, error)
+	DeleteAttachment(string, string, string, string) error
+}
+
+func (model *Model) CreateAttachment(attachment *types.Attachment) (*types.Attachment, error) {
+	if attachment.Id == "" {
+		return nil, errors.New("attachment ID required")
+	}
+
+	if attachment.TransactionId == "" {
+		return nil, errors.New("transaction ID required")
+	}
+
+	if attachment.OrgId == "" {
+		return nil, errors.New("organization ID required")
+	}
+
+	if attachment.UserId == "" {
+		return nil, errors.New("user ID required")
+	}
+
+	if attachment.FileName == "" {
+		return nil, errors.New("file name required")
+	}
+
+	if attachment.FilePath == "" {
+		return nil, errors.New("file path required")
+	}
+
+	// Set upload timestamp
+	attachment.Uploaded = time.Now()
+	attachment.Deleted = false
+
+	// Save to database
+	err := model.db.InsertAttachment(attachment)
+	if err != nil {
+		return nil, err
+	}
+
+	return attachment, nil
+}
+
+func (model *Model) GetAttachmentsByTransaction(transactionId, orgId, userId string) ([]*types.Attachment, error) {
+	if transactionId == "" {
+		return nil, errors.New("transaction ID required")
+	}
+
+	if orgId == "" {
+		return nil, errors.New("organization ID required")
+	}
+
+	if userId == "" {
+		return nil, errors.New("user ID required")
+	}
+
+	// First verify the user has access to the transaction
+	tx, err := model.GetTransaction(transactionId, orgId, userId)
+	if err != nil {
+		return nil, err
+	}
+	if tx == nil {
+		return nil, errors.New("transaction not found or access denied")
+	}
+
+	// Get attachments for the transaction
+	attachments, err := model.db.GetAttachmentsByTransaction(transactionId, orgId)
+	if err != nil {
+		return nil, err
+	}
+
+	return attachments, nil
+}
+
+func (model *Model) GetAttachment(attachmentId, transactionId, orgId, userId string) (*types.Attachment, error) {
+	if attachmentId == "" {
+		return nil, errors.New("attachment ID required")
+	}
+
+	if transactionId == "" {
+		return nil, errors.New("transaction ID required")
+	}
+
+	if orgId == "" {
+		return nil, errors.New("organization ID required")
+	}
+
+	if userId == "" {
+		return nil, errors.New("user ID required")
+	}
+
+	// First verify the user has access to the transaction
+	tx, err := model.GetTransaction(transactionId, orgId, userId)
+	if err != nil {
+		return nil, err
+	}
+	if tx == nil {
+		return nil, errors.New("transaction not found or access denied")
+	}
+
+	// Get the attachment
+	attachment, err := model.db.GetAttachment(attachmentId, transactionId, orgId)
+	if err != nil {
+		return nil, err
+	}
+
+	return attachment, nil
+}
+
+func (model *Model) DeleteAttachment(attachmentId, transactionId, orgId, userId string) error {
+	if attachmentId == "" {
+		return errors.New("attachment ID required")
+	}
+
+	if transactionId == "" {
+		return errors.New("transaction ID required")
+	}
+
+	if orgId == "" {
+		return errors.New("organization ID required")
+	}
+
+	if userId == "" {
+		return errors.New("user ID required")
+	}
+
+	// First verify the user has access to the transaction
+	tx, err := model.GetTransaction(transactionId, orgId, userId)
+	if err != nil {
+		return err
+	}
+	if tx == nil {
+		return errors.New("transaction not found or access denied")
+	}
+
+	// Verify the attachment exists and belongs to the transaction
+	attachment, err := model.db.GetAttachment(attachmentId, transactionId, orgId)
+	if err != nil {
+		return err
+	}
+	if attachment == nil {
+		return errors.New("attachment not found")
+	}
+
+	// Soft delete the attachment
+	err = model.db.DeleteAttachment(attachmentId, transactionId, orgId)
+	if err != nil {
+		return err
+	}
+
+	return nil
+}
\ No newline at end of file
diff --git a/core/model/model.go b/core/model/model.go
index 48e4e8a..10235de 100644
--- a/core/model/model.go
+++ b/core/model/model.go
@@ -20,11 +20,13 @@ type Interface interface {
 	OrgInterface
 	AccountInterface
 	TransactionInterface
+	AttachmentInterface
 	PriceInterface
 	SessionInterface
 	ApiKeyInterface
 	SystemHealthInteface
 	BudgetInterface
+	GetTransaction(string, string, string) (*types.Transaction, error)
 }
 
 func NewModel(db db.Datastore, bcrypt util.Bcrypt, config types.Config) *Model {
diff --git a/core/model/transaction.go b/core/model/transaction.go
index 87efb60..4d78bca 100644
--- a/core/model/transaction.go
+++ b/core/model/transaction.go
@@ -169,6 +169,31 @@ func (model *Model) getTransactionById(id string) (*types.Transaction, error) {
 	return model.db.GetTransactionById(id)
 }
 
+func (model *Model) GetTransaction(transactionId, orgId, userId string) (*types.Transaction, error) {
+	transaction, err := model.getTransactionById(transactionId)
+	if err != nil {
+		return nil, err
+	}
+
+	if transaction == nil || transaction.OrgId != orgId {
+		return nil, nil
+	}
+
+	// Check if user has access to all accounts in the transaction
+	userAccounts, err := model.GetAccounts(orgId, userId, "")
+	if err != nil {
+		return nil, err
+	}
+
+	for _, split := range transaction.Splits {
+		if !model.accountsContainReadAccess(userAccounts, split.AccountId) {
+			return nil, fmt.Errorf("user does not have permission to access account %s", split.AccountId)
+		}
+	}
+
+	return transaction, nil
+}
+
 func (model *Model) checkSplits(transaction *types.Transaction) (err error) {
 	if len(transaction.Splits) < 2 {
 		return errors.New("at least 2 splits are required")