diff --git a/.rubocop.yml b/.rubocop.yml
index 88e8b5440817..08a7e3035b88 100644
--- a/.rubocop.yml
+++ b/.rubocop.yml
@@ -168,6 +168,10 @@ RSpec/MultipleMemoizedHelpers:
 RSpec/NestedGroups:
   Enabled: false
 
+RSpec/FilePath:
+  Exclude:
+    - 'spec/requests/**/*'
+
 Style/BlockDelimiters:
   Description: >-
                 Avoid using {...} for multi-line blocks (multiline chaining is always ugly).
diff --git a/app/controllers/api/v1/credit_notes_controller.rb b/app/controllers/api/v1/credit_notes_controller.rb
new file mode 100644
index 000000000000..492b97118266
--- /dev/null
+++ b/app/controllers/api/v1/credit_notes_controller.rb
@@ -0,0 +1,41 @@
+# frozen_string_literal: true
+
+module Api
+  module V1
+    class CreditNotesController < Api::BaseController
+      def show
+        credit_note = current_organization.credit_notes.find_by(id: params[:id])
+        return not_found_error(resource: 'credit_note') unless credit_note
+
+        render(
+          json: ::V1::CreditNoteSerializer.new(
+            credit_note,
+            root_name: 'credit_note',
+            includes: %i[fees],
+          ),
+        )
+      end
+
+      def index
+        credit_notes = current_organization.credit_notes
+
+        if params[:external_customer_id]
+          credit_notes = credit_notes.joins(:customer).where(customers: { external_id: params[:external_customer_id] })
+        end
+
+        credit_notes = credit_notes.order(created_at: :desc)
+          .page(params[:page])
+          .per(params[:per_page] || PER_PAGE)
+
+        render(
+          json: ::CollectionSerializer.new(
+            credit_notes,
+            ::V1::CreditNoteSerializer,
+            collection_name: 'credit_notes',
+            meta: pagination_metadata(credit_notes),
+          ),
+        )
+      end
+    end
+  end
+end
diff --git a/app/models/customer.rb b/app/models/customer.rb
index d626de856b76..c3a6e67ce0d4 100644
--- a/app/models/customer.rb
+++ b/app/models/customer.rb
@@ -13,6 +13,7 @@ class Customer < ApplicationRecord
   has_many :invoices
   has_many :applied_coupons
   has_many :coupons, through: :applied_coupons
+  has_many :credit_notes
   has_many :applied_add_ons
   has_many :add_ons, through: :applied_add_ons
   has_many :wallets
diff --git a/app/serializers/v1/credit_note_serializer.rb b/app/serializers/v1/credit_note_serializer.rb
new file mode 100644
index 000000000000..6ce21921bdf6
--- /dev/null
+++ b/app/serializers/v1/credit_note_serializer.rb
@@ -0,0 +1,34 @@
+# frozen_string_literal: true
+
+module V1
+  class CreditNoteSerializer < ModelSerializer
+    def serialize
+      payload = {
+        lago_id: model.id,
+        sequential_id: model.sequential_id,
+        number: model.number,
+        lago_invoice_id: model.invoice_id,
+        invoice_number: model.invoice.number,
+        status: model.status,
+        reason: model.reason,
+        amount_cents: model.amount_cents,
+        amount_currency: model.amount_currency,
+        remaining_amount_cents: model.remaining_amount_cents,
+        remaining_amount_currency: model.remaining_amount_currency,
+        created_at: model.created_at.iso8601,
+        updated_at: model.updated_at.iso8601,
+        file_url: nil, # TODO: Expose credit note document in API
+      }
+
+      payload = payload.merge(fees) if include?(:fees)
+
+      payload
+    end
+
+    private
+
+    def fees
+      ::CollectionSerializer.new(model.fees, ::V1::FeeSerializer, collection_name: 'fees').serialize
+    end
+  end
+end
diff --git a/config/routes.rb b/config/routes.rb
index 8bb8cb37e13e..d385bcde8a93 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -24,6 +24,7 @@
       resources :add_ons, param: :code
       resources :billable_metrics, param: :code
       resources :coupons, param: :code
+      resources :credit_notes, only: %i[show index]
       resources :events, only: %i[create show]
       resources :applied_coupons, only: %i[create]
       resources :applied_add_ons, only: %i[create]
diff --git a/spec/requests/api/v1/credit_notes_spec.rb b/spec/requests/api/v1/credit_notes_spec.rb
new file mode 100644
index 000000000000..7f3f30fe1f1c
--- /dev/null
+++ b/spec/requests/api/v1/credit_notes_spec.rb
@@ -0,0 +1,106 @@
+# frozen_string_literal: true
+
+require 'rails_helper'
+
+RSpec.describe Api::V1::CreditNotesController, type: :request do
+  let(:invoice) { create(:invoice) }
+  let(:organization) { invoice.organization }
+  let(:customer) { invoice.customer }
+  let(:credit_note) { create(:credit_note, invoice: invoice, customer: customer) }
+  let(:credit_note_items) { create_list(:credit_note_item, 2, credit_note: credit_note) }
+
+  describe 'GET /credit_notes/:id' do
+    before { credit_note_items }
+
+    it 'returns a credit note' do
+      get_with_token(organization, "/api/v1/credit_notes/#{credit_note.id}")
+
+      aggregate_failures do
+        expect(response).to have_http_status(:success)
+        expect(json[:credit_note][:lago_id]).to eq(credit_note.id)
+        expect(json[:credit_note][:sequential_id]).to eq(credit_note.sequential_id)
+        expect(json[:credit_note][:number]).to eq(credit_note.number)
+        expect(json[:credit_note][:lago_invoice_id]).to eq(invoice.id)
+        expect(json[:credit_note][:invoice_number]).to eq(invoice.number)
+        expect(json[:credit_note][:status]).to eq(credit_note.status)
+        expect(json[:credit_note][:reason]).to eq(credit_note.reason)
+        expect(json[:credit_note][:amount_cents]).to eq(credit_note.amount_cents)
+        expect(json[:credit_note][:amount_currency]).to eq(credit_note.amount_currency)
+        expect(json[:credit_note][:remaining_amount_cents]).to eq(credit_note.remaining_amount_cents)
+        expect(json[:credit_note][:remaining_amount_currency]).to eq(credit_note.remaining_amount_currency)
+        expect(json[:credit_note][:created_at]).to eq(credit_note.created_at.iso8601)
+        expect(json[:credit_note][:updated_at]).to eq(credit_note.updated_at.iso8601)
+
+        expect(json[:credit_note][:fees].count).to eq(2)
+      end
+    end
+
+    context 'when credit note does not exists' do
+      it 'returns not found' do
+        get_with_token(organization, '/api/v1/credit_notes/foo')
+
+        expect(response).to have_http_status(:not_found)
+      end
+    end
+
+    context 'when credit note belongs to another organization' do
+      let(:wrong_credit_note) { create(:credit_note) }
+
+      it 'returns not found' do
+        get_with_token(organization, "/api/v1/credit_notes/#{wrong_credit_note.id}")
+      end
+    end
+  end
+
+  describe 'GET /credits_notes' do
+    let(:second_customer) { create(:customer, organization: organization) }
+    let(:second_invoice) { create(:invoice, customer: second_customer) }
+    let(:second_credit_note) { create(:credit_note, invoice: second_invoice, customer: second_invoice.customer) }
+
+    before do
+      credit_note
+      second_credit_note
+    end
+
+    it 'returns a list of credit_notes' do
+      get_with_token(organization, '/api/v1/credit_notes')
+
+      aggregate_failures do
+        expect(response).to have_http_status(:success)
+        expect(json[:credit_notes].count).to eq(2)
+        expect(json[:credit_notes].first[:lago_id]).to eq(second_credit_note.id)
+        expect(json[:credit_notes].last[:lago_id]).to eq(credit_note.id)
+      end
+    end
+
+    context 'with pagination' do
+      it 'returns the metadata' do
+        get_with_token(organization, '/api/v1/credit_notes?page=1&per_page=1')
+
+        aggregate_failures do
+          expect(response).to have_http_status(:success)
+          expect(json[:credit_notes].count).to eq(1)
+
+          expect(json[:meta][:current_page]).to eq(1)
+          expect(json[:meta][:next_page]).to eq(2)
+          expect(json[:meta][:prev_page]).to eq(nil)
+          expect(json[:meta][:total_pages]).to eq(2)
+          expect(json[:meta][:total_count]).to eq(2)
+        end
+      end
+    end
+
+    context 'with external_customer_id filter' do
+      it 'returns credit notes of the customer' do
+        get_with_token(organization, "/api/v1/credit_notes?external_customer_id=#{customer.external_id}")
+
+        aggregate_failures do
+          expect(response).to have_http_status(:success)
+
+          expect(json[:credit_notes].count).to eq(1)
+          expect(json[:credit_notes].first[:lago_id]).to eq(credit_note.id)
+        end
+      end
+    end
+  end
+end