diff --git a/app/Entities/BaseRepository.php b/app/Entities/BaseRepository.php
index c4cdaca..0b4e126 100755
--- a/app/Entities/BaseRepository.php
+++ b/app/Entities/BaseRepository.php
@@ -3,6 +3,7 @@
 namespace App\Entities;
 
 use App\Entities\Partners\Customer;
+use App\Entities\Partners\Vendor;
 use App\Entities\Projects\Feature;
 use App\Entities\Projects\Project;
 use App\Entities\Users\User;
@@ -20,7 +21,11 @@ abstract class BaseRepository extends EloquentRepository
 
     public function getCustomersAndVendorsList()
     {
-        return Customer::orderBy('name')->pluck('name', 'id');
+        $partners = [
+            'Customer' => Customer::orderBy('name')->pluck('name', 'id')->all(),
+            'Vendor'   => Vendor::orderBy('name')->pluck('name', 'id')->all(),
+        ];
+        return $partners;
     }
 
     public function getWorkersList()
diff --git a/app/Entities/Payments/Payment.php b/app/Entities/Payments/Payment.php
index bcf44aa..831a29f 100755
--- a/app/Entities/Payments/Payment.php
+++ b/app/Entities/Payments/Payment.php
@@ -34,7 +34,7 @@ class Payment extends Model
 
     public function partner()
     {
-        return $this->belongsTo('App\Entities\Partners\Customer', 'partner_id');
+        return $this->morphTo();
     }
 
     public function type()
diff --git a/app/Entities/Payments/PaymentsRepository.php b/app/Entities/Payments/PaymentsRepository.php
index a5b9f13..8391379 100755
--- a/app/Entities/Payments/PaymentsRepository.php
+++ b/app/Entities/Payments/PaymentsRepository.php
@@ -36,6 +36,13 @@ class PaymentsRepository extends BaseRepository
     public function create($paymentData)
     {
         $paymentData['amount'] = str_replace('.', '', $paymentData['amount']);
+
+        if ($paymentData['in_out'] == 0) {
+            $paymentData['partner_type'] = 'App\Entities\Partners\Vendor';
+        } else {
+            $paymentData['partner_type'] = 'App\Entities\Partners\Customer';
+        }
+
         return $this->storeArray($paymentData);
     }
 
diff --git a/database/factories/PaymentFactory.php b/database/factories/PaymentFactory.php
index fdf57a4..a1cb02d 100644
--- a/database/factories/PaymentFactory.php
+++ b/database/factories/PaymentFactory.php
@@ -1,23 +1,50 @@
 <?php
 
 use App\Entities\Partners\Customer;
+use App\Entities\Partners\Vendor;
 use App\Entities\Payments\Payment;
 use App\Entities\Projects\Project;
+use App\Entities\Users\User;
 use Faker\Generator as Faker;
 
 $factory->define(Payment::class, function (Faker $faker) {
 
     return [
-        'project_id'  => function () {
+        'project_id'   => function () {
             return factory(Project::class)->create()->id;
         },
-        'amount'      => 10000,
-        'in_out'      => 1,
-        'type_id'     => rand(1, 3),
-        'date'        => $faker->dateTimeBetween('-1 year', '-1 month')->format('Y-m-d'),
-        'description' => $faker->paragraph,
-        'partner_id'  => function () {
+        'amount'       => 10000,
+        'in_out'       => 1,
+        'type_id'      => rand(1, 3),
+        'date'         => $faker->dateTimeBetween('-1 year', '-1 month')->format('Y-m-d'),
+        'description'  => $faker->paragraph,
+        'partner_type' => Customer::class,
+        'partner_id'   => function () {
             return factory(Customer::class)->create()->id;
         },
     ];
 });
+
+$factory->state(Payment::class, 'vendor', function (Faker $faker) {
+
+    return [
+        'in_out'       => 1,
+        'type_id'      => 1,
+        'partner_type' => Vendor::class,
+        'partner_id'   => function () {
+            return factory(Vendor::class)->create()->id;
+        },
+    ];
+});
+
+$factory->state(Payment::class, 'fee', function (Faker $faker) {
+
+    return [
+        'in_out'       => 1,
+        'type_id'      => 1,
+        'partner_type' => User::class,
+        'partner_id'   => function () {
+            return factory(User::class)->create()->id;
+        },
+    ];
+});
diff --git a/database/migrations/2016_11_15_151228_create_payments_table.php b/database/migrations/2016_11_15_151228_create_payments_table.php
index 3c468b7..ecf698a 100644
--- a/database/migrations/2016_11_15_151228_create_payments_table.php
+++ b/database/migrations/2016_11_15_151228_create_payments_table.php
@@ -21,6 +21,7 @@ class CreatePaymentsTable extends Migration
             $table->boolean('in_out')->default(1)->comment('0: out, 1: in');
             $table->date('date');
             $table->string('description');
+            $table->string('partner_type');
             $table->integer('partner_id')->unsigned();
             $table->timestamps();
         });
diff --git a/tests/Feature/Payments/ManagePaymentsTest.php b/tests/Feature/Payments/ManagePaymentsTest.php
index 6b81d24..72a19d7 100644
--- a/tests/Feature/Payments/ManagePaymentsTest.php
+++ b/tests/Feature/Payments/ManagePaymentsTest.php
@@ -3,6 +3,7 @@
 namespace Tests\Feature\Payments;
 
 use App\Entities\Partners\Customer;
+use App\Entities\Partners\Vendor;
 use App\Entities\Payments\Payment;
 use App\Entities\Projects\Project;
 use Tests\TestCase;
@@ -32,11 +33,12 @@ class ManagePaymentsTest extends TestCase
 
         $this->see(trans('payment.created'));
         $this->seeInDatabase('payments', [
-            'project_id' => $project->id,
-            'amount'     => 1000000,
-            'in_out'     => 1,
-            'date'       => '2015-05-01',
-            'partner_id' => $customer->id,
+            'project_id'   => $project->id,
+            'amount'       => 1000000,
+            'in_out'       => 1,
+            'date'         => '2015-05-01',
+            'partner_type' => Customer::class,
+            'partner_id'   => $customer->id,
         ]);
     }
 
@@ -44,7 +46,7 @@ class ManagePaymentsTest extends TestCase
     public function admin_can_entry_project_an_expanse_payment()
     {
         $user    = $this->adminUserSigningIn();
-        $vendor  = factory(Customer::class)->create(['owner_id' => $user->agency->id]);
+        $vendor  = factory(Vendor::class)->create(['owner_id' => $user->agency->id]);
         $project = factory(Project::class)->create(['owner_id' => $user->agency->id]);
 
         $this->visit(route('payments.index'));
@@ -64,11 +66,12 @@ class ManagePaymentsTest extends TestCase
 
         $this->see(trans('payment.created'));
         $this->seeInDatabase('payments', [
-            'project_id' => $project->id,
-            'amount'     => 1000000,
-            'in_out'     => 0,
-            'date'       => '2015-05-01',
-            'partner_id' => $vendor->id,
+            'project_id'   => $project->id,
+            'amount'       => 1000000,
+            'in_out'       => 0,
+            'date'         => '2015-05-01',
+            'partner_type' => Vendor::class,
+            'partner_id'   => $vendor->id,
         ]);
     }
 
diff --git a/tests/Unit/Models/PaymentTest.php b/tests/Unit/Models/PaymentTest.php
index 64f4647..0f9be49 100644
--- a/tests/Unit/Models/PaymentTest.php
+++ b/tests/Unit/Models/PaymentTest.php
@@ -3,15 +3,40 @@
 namespace Tests\Unit\Models;
 
 use App\Entities\Partners\Customer;
+use App\Entities\Partners\Vendor;
 use App\Entities\Payments\Payment;
+use App\Entities\Users\User;
 use Tests\TestCase;
 
 class PaymentTest extends TestCase
 {
     /** @test */
-    public function it_has_partner_relation()
+    public function it_can_have_partner_relation_on_customer_model_for_income_payment()
     {
         $payment = factory(Payment::class)->create();
-        $this->assertTrue($payment->partner instanceof Customer);
+        $this->assertTrue(
+            $payment->partner instanceof Customer,
+            'An income payment should have a App\Entities\Partners\Customer model as partner relation'
+        );
+    }
+
+    /** @test */
+    public function it_can_have_partner_relation_on_vendor_model_for_expanse_payment()
+    {
+        $payment = factory(Payment::class)->states('vendor')->create();
+        $this->assertTrue(
+            $payment->partner instanceof Vendor,
+            'An expanse payment can have a App\Entities\Partners\Vendor model as partner relation'
+        );
+    }
+
+    /** @test */
+    public function it_can_have_partner_relation_on_user_model_for_fee_payment()
+    {
+        $payment = factory(Payment::class)->states('fee')->create();
+        $this->assertTrue(
+            $payment->partner instanceof User,
+            'An expanse payment can have a App\Entities\Users\User model as partner relation'
+        );
     }
 }