diff --git a/src/modules/rendicontazione/components/FilePreviewDialog.js b/src/modules/rendicontazione/components/FilePreviewDialog.js
new file mode 100644
index 0000000..6502e36
--- /dev/null
+++ b/src/modules/rendicontazione/components/FilePreviewDialog.js
@@ -0,0 +1,114 @@
+import React, { useEffect, useState, useRef } from 'react';
+import { __ } from '@wordpress/i18n';
+import { Dialog } from 'primereact/dialog';
+import { Button } from 'primereact/button';
+import { ProgressSpinner } from 'primereact/progressspinner';
+
+import RendicontazioneService from '../service/rendicontazioneService';
+
+/**
+ * Dialog full-height per preview inline PDF/immagini.
+ * Fetcha il blob dal microservizio (Authorization header), crea object URL,
+ * lo monta in iframe. Revoca l'URL alla chiusura.
+ *
+ * Props:
+ *   visible          boolean
+ *   onHide           () => void
+ *   entityType       'invoice' | 'ula' | 'document'
+ *   entityId         UUID
+ *   title            stringa titolo dialog
+ *   filename         nome file da mostrare e usare per download
+ */
+const FilePreviewDialog = ({ visible, onHide, entityType, entityId, title, filename }) => {
+    const [loading, setLoading] = useState(false);
+    const [error, setError] = useState(null);
+    const [objectUrl, setObjectUrl] = useState(null);
+    const currentUrlRef = useRef(null);
+
+    useEffect(() => {
+        // cleanup url precedente
+        if (currentUrlRef.current) {
+            URL.revokeObjectURL(currentUrlRef.current);
+            currentUrlRef.current = null;
+        }
+
+        if (!visible || !entityType || !entityId) {
+            setObjectUrl(null);
+            setError(null);
+            return;
+        }
+
+        setLoading(true);
+        setError(null);
+        RendicontazioneService.fetchEntityFileBlob(entityType, entityId, true,
+            ({ objectUrl }) => {
+                currentUrlRef.current = objectUrl;
+                setObjectUrl(objectUrl);
+                setLoading(false);
+            },
+            (err) => {
+                setError(err.detail || __('Errore caricamento file', 'gepafin'));
+                setLoading(false);
+            }
+        );
+
+        return () => {
+            if (currentUrlRef.current) {
+                URL.revokeObjectURL(currentUrlRef.current);
+                currentUrlRef.current = null;
+            }
+        };
+    }, [visible, entityType, entityId]);
+
+    const onDownload = () => {
+        RendicontazioneService.downloadEntityFile(entityType, entityId,
+            (err) => setError(err.detail || __('Errore download', 'gepafin'))
+        );
+    };
+
+    const footer = (
+        <div className="flex justify-content-between">
+            <span className="text-color-secondary">{filename}</span>
+            <div>
+                <Button label={__('Scarica', 'gepafin')} icon="pi pi-download"
+                        className="p-button-sm p-button-outlined"
+                        onClick={onDownload} disabled={!objectUrl} />
+                <Button label={__('Chiudi', 'gepafin')} icon="pi pi-times"
+                        className="p-button-sm p-button-text ml-2"
+                        onClick={onHide} />
+            </div>
+        </div>
+    );
+
+    return (
+        <Dialog
+            header={title || __('Anteprima file', 'gepafin')}
+            visible={visible}
+            onHide={onHide}
+            style={{ width: '90vw', height: '92vh' }}
+            contentStyle={{ padding: 0, overflow: 'hidden' }}
+            maximizable
+            footer={footer}
+        >
+            {loading && (
+                <div className="flex align-items-center justify-content-center" style={{ height: '100%' }}>
+                    <ProgressSpinner />
+                </div>
+            )}
+            {error && !loading && (
+                <div className="p-4">
+                    <div className="p-error">{error}</div>
+                </div>
+            )}
+            {!loading && !error && objectUrl && (
+                <iframe
+                    src={objectUrl}
+                    title={filename || 'preview'}
+                    style={{ width: '100%', height: '100%', border: 'none' }}
+                />
+            )}
+        </Dialog>
+    );
+};
+
+export default FilePreviewDialog;
diff --git a/src/modules/rendicontazione/components/FileUploadCell.js b/src/modules/rendicontazione/components/FileUploadCell.js
new file mode 100644
index 0000000..fd1294c
--- /dev/null
+++ b/src/modules/rendicontazione/components/FileUploadCell.js
@@ -0,0 +1,164 @@
+import React, { useRef, useState } from 'react';
+import { __ } from '@wordpress/i18n';
+import { Button } from 'primereact/button';
+import { confirmPopup } from 'primereact/confirmpopup';
+
+import RendicontazioneService from '../service/rendicontazioneService';
+
+/**
+ * Cella compatta per gestire il file allegato a una entita.
+ *
+ * Stati:
+ *   nessun file        -> bottone "Carica"
+ *   file presente      -> chip nome + icone (preview, download, delete)
+ *   upload in corso    -> spinner
+ *
+ * Props:
+ *   entityType   'invoice' | 'ula' | 'document'
+ *   entityId     UUID
+ *   filename     nome file corrente (null se nessuno)
+ *   sizeBytes    dimensione in byte (opzionale)
+ *   readOnly     se true nasconde upload/delete, mostra solo download/preview
+ *   compact      se true riduce bottone "Carica"
+ *   onChange     (fileMeta | null) => void  — callback dopo upload/delete OK
+ *   onPreview    () => void  — attiva dialog preview esterno
+ *   onError      (err) => void
+ *   toastRef     ref al Toast per messaggi
+ */
+const MAX_BYTES = 15 * 1024 * 1024;
+const ACCEPT = '.pdf,.jpg,.jpeg,.png,application/pdf,image/jpeg,image/png';
+
+const formatSize = (n) => {
+    if (!n) return '';
+    if (n < 1024) return `${n} B`;
+    if (n < 1024 * 1024) return `${(n / 1024).toFixed(0)} KB`;
+    return `${(n / (1024 * 1024)).toFixed(1)} MB`;
+};
+
+const FileUploadCell = ({
+    entityType, entityId, filename, sizeBytes,
+    readOnly = false, compact = false,
+    onChange, onPreview, onError, toastRef
+}) => {
+    const inputRef = useRef(null);
+    const [uploading, setUploading] = useState(false);
+
+    const triggerPick = () => inputRef.current && inputRef.current.click();
+
+    const onFileChange = (e) => {
+        const f = e.target.files && e.target.files[0];
+        e.target.value = ''; // reset per riupload stesso nome
+        if (!f) return;
+        if (f.size > MAX_BYTES) {
+            const msg = __('File troppo grande (max 15 MB)', 'gepafin');
+            toastRef && toastRef.current && toastRef.current.show({ severity: 'error', summary: __('Errore', 'gepafin'), detail: msg });
+            onError && onError({ detail: msg });
+            return;
+        }
+        setUploading(true);
+        RendicontazioneService.uploadEntityFile(entityType, entityId, f,
+            (resp) => {
+                setUploading(false);
+                toastRef && toastRef.current && toastRef.current.show({
+                    severity: 'success', summary: __('File caricato', 'gepafin'),
+                    detail: resp.data && resp.data.filename_original });
+                onChange && onChange(resp.data);
+            },
+            (err) => {
+                setUploading(false);
+                const msg = err.detail || __('Errore upload', 'gepafin');
+                toastRef && toastRef.current && toastRef.current.show({ severity: 'error', summary: __('Errore', 'gepafin'), detail: msg });
+                onError && onError(err);
+            }
+        );
+    };
+
+    const onDownloadClick = () => {
+        RendicontazioneService.downloadEntityFile(entityType, entityId,
+            (err) => {
+                const msg = err.detail || __('Errore download', 'gepafin');
+                toastRef && toastRef.current && toastRef.current.show({ severity: 'error', summary: __('Errore', 'gepafin'), detail: msg });
+            }
+        );
+    };
+
+    const onDeleteClick = (ev) => {
+        confirmPopup({
+            target: ev.currentTarget,
+            message: __('Eliminare il file allegato?', 'gepafin'),
+            icon: 'pi pi-exclamation-triangle',
+            acceptLabel: __('Elimina', 'gepafin'),
+            rejectLabel: __('Annulla', 'gepafin'),
+            acceptClassName: 'p-button-danger p-button-sm',
+            rejectClassName: 'p-button-text p-button-sm',
+            accept: () => {
+                RendicontazioneService.deleteEntityFile(entityType, entityId,
+                    () => {
+                        toastRef && toastRef.current && toastRef.current.show({
+                            severity: 'info', summary: __('File eliminato', 'gepafin') });
+                        onChange && onChange(null);
+                    },
+                    (err) => {
+                        const msg = err.detail || __('Errore eliminazione', 'gepafin');
+                        toastRef && toastRef.current && toastRef.current.show({ severity: 'error', summary: __('Errore', 'gepafin'), detail: msg });
+                    }
+                );
+            }
+        });
+    };
+
+    if (!filename) {
+        if (readOnly) {
+            return <span className="text-color-secondary text-sm">{__('— non caricato —', 'gepafin')}</span>;
+        }
+        return (
+            <>
+                <Button
+                    icon={uploading ? 'pi pi-spin pi-spinner' : 'pi pi-upload'}
+                    label={compact ? null : __('Carica', 'gepafin')}
+                    className={compact ? 'p-button-sm p-button-text' : 'p-button-sm p-button-outlined'}
+                    disabled={uploading}
+                    onClick={triggerPick}
+                    tooltip={__('Carica PDF/JPG/PNG (max 15 MB)', 'gepafin')}
+                    tooltipOptions={{ position: 'top' }}
+                />
+                <input type="file" ref={inputRef} accept={ACCEPT}
+                       style={{ display: 'none' }} onChange={onFileChange} />
+            </>
+        );
+    }
+
+    return (
+        <div className="flex align-items-center gap-1" style={{ flexWrap: 'nowrap' }}>
+            <div className="flex align-items-center" style={{ minWidth: 0, flex: 1 }}>
+                <i className="pi pi-file-pdf text-primary mr-1" />
+                <span className="text-sm" style={{
+                    overflow: 'hidden', textOverflow: 'ellipsis', whiteSpace: 'nowrap', maxWidth: 200
+                }} title={filename}>
+                    {filename}
+                </span>
+                {sizeBytes ? <span className="text-color-secondary text-xs ml-1">({formatSize(sizeBytes)})</span> : null}
+            </div>
+            <Button icon="pi pi-eye" className="p-button-text p-button-sm"
+                    tooltip={__('Anteprima', 'gepafin')} tooltipOptions={{ position: 'top' }}
+                    onClick={() => onPreview && onPreview()} />
+            <Button icon="pi pi-download" className="p-button-text p-button-sm"
+                    tooltip={__('Scarica', 'gepafin')} tooltipOptions={{ position: 'top' }}
+                    onClick={onDownloadClick} />
+            {!readOnly && (
+                <>
+                    <Button icon="pi pi-refresh" className="p-button-text p-button-sm p-button-secondary"
+                            tooltip={__('Sostituisci', 'gepafin')} tooltipOptions={{ position: 'top' }}
+                            disabled={uploading} onClick={triggerPick} />
+                    <Button icon="pi pi-trash" className="p-button-text p-button-sm p-button-danger"
+                            tooltip={__('Elimina', 'gepafin')} tooltipOptions={{ position: 'top' }}
+                            disabled={uploading} onClick={onDeleteClick} />
+                    <input type="file" ref={inputRef} accept={ACCEPT}
+                           style={{ display: 'none' }} onChange={onFileChange} />
+                </>
+            )}
+        </div>
+    );
+};
+
+export default FileUploadCell;
diff --git a/src/modules/rendicontazione/service/rendicontazioneService.js b/src/modules/rendicontazione/service/rendicontazioneService.js
index 23865cc..0a4cad7 100644
--- a/src/modules/rendicontazione/service/rendicontazioneService.js
+++ b/src/modules/rendicontazione/service/rendicontazioneService.js
@@ -273,3 +273,130 @@ const extendVerify = {
 };
 
 Object.assign(RendicontazioneService, extendVerify);
+
+
+// ====================== FILE UPLOAD ======================
+
+const _buildBearerOnly = () => {
+    const token = storeGet('getToken');
+    return token ? { 'Authorization': `Bearer ${token}` } : {};
+};
+
+const extendFiles = {
+    /**
+     * Upload file per entita (invoice/ula/document).
+     * Restituisce i metadata del file via onSuccess.
+     */
+    uploadEntityFile(entityType, entityId, file, onSuccess, onError) {
+        const fd = new FormData();
+        fd.append('file', file);
+        fetch(`${BASE_URL}/api/remission-files/${entityType}/${entityId}/upload`, {
+            method: 'POST', mode: 'cors',
+            headers: _buildBearerOnly(),   // no Content-Type: browser mette boundary
+            body: fd
+        }).then(r => handleResponse(r, onSuccess, onError))
+          .catch(e => handleError(e, onError));
+    },
+
+    /**
+     * Elimina file allegato a una entita.
+     */
+    deleteEntityFile(entityType, entityId, onSuccess, onError) {
+        fetch(`${BASE_URL}/api/remission-files/${entityType}/${entityId}`, {
+            method: 'DELETE', mode: 'cors', headers: buildHeaders()
+        }).then(r => handleResponse(r, onSuccess, onError))
+          .catch(e => handleError(e, onError));
+    },
+
+    /**
+     * Fetch file come Blob (per preview in iframe tramite object URL).
+     * onSuccess({blob, objectUrl, filename}).
+     */
+    fetchEntityFileBlob(entityType, entityId, inline, onSuccess, onError) {
+        fetch(`${BASE_URL}/api/remission-files/${entityType}/${entityId}?inline=${inline ? 1 : 0}`, {
+            method: 'GET', mode: 'cors', headers: _buildBearerOnly()
+        }).then(async r => {
+            if (r.status < 200 || r.status >= 300) {
+                let detail = r.statusText;
+                try { const j = await r.json(); detail = j.detail || detail; } catch(e){}
+                if (onError) onError({ status: r.status, detail });
+                return;
+            }
+            // estrae filename da Content-Disposition
+            let filename = 'file';
+            const cd = r.headers.get('Content-Disposition') || '';
+            const m = cd.match(/filename="([^"]+)"/);
+            if (m) filename = m[1];
+            const blob = await r.blob();
+            const objectUrl = URL.createObjectURL(blob);
+            if (onSuccess) onSuccess({ blob, objectUrl, filename });
+        }).catch(e => handleError(e, onError));
+    },
+
+    /**
+     * Download forzato: apre finestra "save as" del browser.
+     */
+    downloadEntityFile(entityType, entityId, onError) {
+        this.fetchEntityFileBlob(entityType, entityId, false,
+            ({ objectUrl, filename }) => {
+                const a = document.createElement('a');
+                a.href = objectUrl;
+                a.download = filename;
+                document.body.appendChild(a);
+                a.click();
+                document.body.removeChild(a);
+                setTimeout(() => URL.revokeObjectURL(objectUrl), 60000);
+            },
+            onError
+        );
+    }
+};
+
+Object.assign(RendicontazioneService, extendFiles);
+
+
+// ====================== VERBALE ISTRUTTORIA ======================
+
+const extendVerbale = {
+    /**
+     * Scarica il verbale di istruttoria come PDF (download forzato).
+     */
+    downloadVerbale(practiceId, onError) {
+        fetch(`${BASE_URL}/api/remission-practices/instructor/${practiceId}/verbale.pdf`, {
+            method: 'GET', mode: 'cors', headers: _buildBearerOnly()
+        }).then(async r => {
+            if (r.status < 200 || r.status >= 300) {
+                let detail = r.statusText;
+                try { const j = await r.json(); detail = j.detail || detail; } catch(e){}
+                if (onError) onError({ status: r.status, detail });
+                return;
+            }
+            const blob = await r.blob();
+            const url = URL.createObjectURL(blob);
+            const a = document.createElement('a');
+            a.href = url;
+            a.download = `verbale_istruttoria_${practiceId.slice(0, 8)}.pdf`;
+            document.body.appendChild(a);
+            a.click();
+            document.body.removeChild(a);
+            setTimeout(() => URL.revokeObjectURL(url), 60000);
+        }).catch(e => { if (onError) onError({ status: 0, detail: e.message }); });
+    },
+
+    /**
+     * Apre preview HTML del verbale in una nuova tab (debug rapido).
+     */
+    async openVerbaleHtml(practiceId) {
+        const token = storeGet('getToken');
+        const r = await fetch(`${BASE_URL}/api/remission-practices/instructor/${practiceId}/verbale.html`, {
+            method: 'GET', mode: 'cors',
+            headers: token ? { 'Authorization': `Bearer ${token}` } : {}
+        });
+        if (!r.ok) throw new Error('Verbale HTML fetch failed');
+        const html = await r.text();
+        const w = window.open('', '_blank');
+        if (w) { w.document.open(); w.document.write(html); w.document.close(); }
+    }
+};
+
+Object.assign(RendicontazioneService, extendVerbale);