diff --git a/CHANGELOG.md b/CHANGELOG.md
index 34ef2de47..82eacbf1a 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -20,7 +20,7 @@
 - [TODO DEPLOY] `rake fablab:setup:chain_invoices_items_records`
 - [TODO DEPLOY] `rake fablab:setup:chain_invoices_records`
 - [TODO DEPLOY] `rake fablab:setup:chain_history_values_records`
-- [TODO DEPLOY] -> (only dev) yarn install 
+- [TODO DEPLOY] -> (only dev) yarn install
 
 ## v3.1.1 2019 April 8
 
diff --git a/app/controllers/api/wallet_controller.rb b/app/controllers/api/wallet_controller.rb
index ff904166b..d573497bb 100644
--- a/app/controllers/api/wallet_controller.rb
+++ b/app/controllers/api/wallet_controller.rb
@@ -5,7 +5,8 @@ class API::WalletController < API::ApiController
   before_action :authenticate_user!
 
   def by_user
-    @wallet = Wallet.find_by(user_id: params[:user_id])
+    invoicing_profile = InvoicingProfile.find_by(user_id: params[:user_id])
+    @wallet = Wallet.find_by(invoicing_profile_id: invoicing_profile.id)
     authorize @wallet
     render :show
   end
@@ -13,7 +14,7 @@ class API::WalletController < API::ApiController
   def transactions
     @wallet = Wallet.find(params[:id])
     authorize @wallet
-    @wallet_transactions = @wallet.wallet_transactions.includes(:invoice, user: [:profile]).order(created_at: :desc)
+    @wallet_transactions = @wallet.wallet_transactions.includes(:invoice, :invoicing_profile).order(created_at: :desc)
   end
 
   def credit
diff --git a/app/models/invoicing_profile.rb b/app/models/invoicing_profile.rb
index 9fa546f11..e574af6cd 100644
--- a/app/models/invoicing_profile.rb
+++ b/app/models/invoicing_profile.rb
@@ -6,9 +6,20 @@ class InvoicingProfile < ActiveRecord::Base
   accepts_nested_attributes_for :organization, allow_destroy: false
   has_many :invoices, dependent: :destroy
 
+  has_one :wallet, dependent: :destroy
+  has_many :wallet_transactions, dependent: :destroy
+
+  after_create :create_a_wallet
+
 
   def full_name
     # if first_name or last_name is nil, the empty string will be used as a temporary replacement
     (first_name || '').humanize.titleize + ' ' + (last_name || '').humanize.titleize
   end
+
+  private
+
+  def create_a_wallet
+    create_wallet
+  end
 end
diff --git a/app/models/user.rb b/app/models/user.rb
index 3038c7be4..27330b046 100644
--- a/app/models/user.rb
+++ b/app/models/user.rb
@@ -52,9 +52,6 @@ class User < ActiveRecord::Base
   has_many :tags, through: :user_tags
   accepts_nested_attributes_for :tags, allow_destroy: true
 
-  has_one :wallet, dependent: :destroy
-  has_many :wallet_transactions, dependent: :destroy
-
   has_many :exports, dependent: :destroy
 
   has_many :history_values, dependent: :nullify
@@ -65,7 +62,6 @@ class User < ActiveRecord::Base
   end
 
   before_create :assign_default_role
-  after_create :create_a_wallet
   after_commit :create_stripe_customer, on: [:create]
   after_commit :notify_admin_when_user_is_created, on: :create
   after_update :notify_group_changed, if: :group_id_changed?
@@ -138,6 +134,14 @@ class User < ActiveRecord::Base
     invoicing_profile.invoices
   end
 
+  def wallet
+    invoicing_profile.wallet
+  end
+
+  def wallet_transactions
+    invoicing_profile.wallet_transactions
+  end
+
   def generate_subscription_invoice(operator_id)
     return unless subscription
 
@@ -328,10 +332,6 @@ class User < ActiveRecord::Base
     StripeWorker.perform_async(:create_stripe_customer, id)
   end
 
-  def create_a_wallet
-    create_wallet
-  end
-
   def send_devise_notification(notification, *args)
     devise_mailer.send(notification, self, *args).deliver_later
   end
diff --git a/app/models/wallet.rb b/app/models/wallet.rb
index da8128eb7..fdc419416 100644
--- a/app/models/wallet.rb
+++ b/app/models/wallet.rb
@@ -1,13 +1,18 @@
+# frozen_string_literal: true
+
+# user's virtual wallet which can be credited by an admin
+# all subsequent user's transactions will charge the wallet, as the default payment mean, if the wallet amount > 0
+# if the wallet amount is not sufficient, a secondary payment mean will be requested (card or cash, depending on the login context)
 class Wallet < ActiveRecord::Base
   include AmountConcern
 
-  belongs_to :user
+  belongs_to :invoicing_profile
   has_many :wallet_transactions, dependent: :destroy
 
-  validates :user, presence: true
+  validates :invoicing_profile, presence: true
 
   def credit(amount)
-    if amount.is_a?(Numeric) and amount >= 0
+    if amount.is_a?(Numeric) && amount >= 0
       self.amount += amount
       return save
     end
@@ -15,10 +20,14 @@ class Wallet < ActiveRecord::Base
   end
 
   def debit(amount)
-    if amount.is_a?(Numeric) and amount >= 0
+    if amount.is_a?(Numeric) && amount >= 0
       self.amount -= amount
       return save
     end
     false
   end
+
+  def user
+    invoicing_profile.user
+  end
 end
diff --git a/app/models/wallet_transaction.rb b/app/models/wallet_transaction.rb
index 0de5feb3b..2fef76657 100644
--- a/app/models/wallet_transaction.rb
+++ b/app/models/wallet_transaction.rb
@@ -1,12 +1,19 @@
+# frozen_string_literal: true
+
+# track of all transactions payed using the given wallet
 class WalletTransaction < ActiveRecord::Base
   include AmountConcern
 
-  belongs_to :user
+  belongs_to :invoicing_profile
   belongs_to :wallet
   belongs_to :reservation
   belongs_to :transactable, polymorphic: true
   has_one :invoice
 
-  validates_inclusion_of :transaction_type, in: %w( credit debit )
-  validates :user, :wallet, presence: true
+  validates_inclusion_of :transaction_type, in: %w[credit debit]
+  validates :invoicing_profile, :wallet, presence: true
+
+  def user
+    invoicing_profile.user
+  end
 end
diff --git a/app/services/wallet_service.rb b/app/services/wallet_service.rb
index a60b98d19..12d0a74e6 100644
--- a/app/services/wallet_service.rb
+++ b/app/services/wallet_service.rb
@@ -8,7 +8,7 @@ class WalletService
   def credit(amount)
     ActiveRecord::Base.transaction do
       if @wallet.credit(amount)
-        transaction = WalletTransaction.new(user: @user, wallet: @wallet, transaction_type: 'credit', amount: amount)
+        transaction = WalletTransaction.new(invoicing_profile: @user.invoicing_profile, wallet: @wallet, transaction_type: 'credit', amount: amount)
         if transaction.save
           NotificationCenter.call type: 'notify_user_wallet_is_credited',
                                   receiver: @wallet.user,
@@ -28,10 +28,15 @@ class WalletService
   def debit(amount, transactable)
     ActiveRecord::Base.transaction do
       if @wallet.debit(amount)
-        transaction = WalletTransaction.new(user: @user, wallet: @wallet, transaction_type: 'debit', amount: amount, transactable: transactable)
-        if transaction.save
-          return transaction
-        end
+        transaction = WalletTransaction.new(
+          invoicing_profile: @user&.invoicing_profile,
+          wallet: @wallet,
+          transaction_type: 'debit',
+          amount: amount,
+          transactable: transactable
+        )
+
+        return transaction if transaction.save
       end
       raise ActiveRecord::Rollback
     end
diff --git a/app/views/api/wallet/show.json.jbuilder b/app/views/api/wallet/show.json.jbuilder
index ef0b12454..ee8f2bd56 100644
--- a/app/views/api/wallet/show.json.jbuilder
+++ b/app/views/api/wallet/show.json.jbuilder
@@ -1 +1,2 @@
-json.extract! @wallet, :id, :user_id, :amount
+json.extract! @wallet, :id, :invoicing_profile_id, :amount
+json.user_id @wallet.invoicing_profile.user_id
diff --git a/app/views/api/wallet/transactions.json.jbuilder b/app/views/api/wallet/transactions.json.jbuilder
index 14a484915..eaa955dd2 100644
--- a/app/views/api/wallet/transactions.json.jbuilder
+++ b/app/views/api/wallet/transactions.json.jbuilder
@@ -1,11 +1,13 @@
 json.array!(@wallet_transactions) do |t|
   json.extract! t, :id, :transaction_type, :created_at, :amount, :transactable_type
   json.user do
-    json.id t.user.id
-    json.full_name t.user.profile.full_name
+    json.id t.invoicing_profile.user_id
+    json.full_name t.invoicing_profile.full_name
+  end
+  if t.invoice
+    json.invoice do
+      json.id t.invoice.id
+      json.reference t.invoice.reference
+    end
   end
-  json.invoice do
-    json.id t.invoice.id
-    json.reference t.invoice.reference
-  end if t.invoice
 end
diff --git a/db/migrate/20190603123754_add_invoicing_profile_to_wallet.rb b/db/migrate/20190603123754_add_invoicing_profile_to_wallet.rb
new file mode 100644
index 000000000..5354ebf32
--- /dev/null
+++ b/db/migrate/20190603123754_add_invoicing_profile_to_wallet.rb
@@ -0,0 +1,6 @@
+class AddInvoicingProfileToWallet < ActiveRecord::Migration
+  def change
+    add_reference :wallets, :invoicing_profile, index: true, foreign_key: true
+    add_reference :wallet_transactions, :invoicing_profile, index: true, foreign_key: true
+  end
+end
diff --git a/db/migrate/20190603123916_migrate_wallet_to_invoicing_profile.rb b/db/migrate/20190603123916_migrate_wallet_to_invoicing_profile.rb
new file mode 100644
index 000000000..37450dcc3
--- /dev/null
+++ b/db/migrate/20190603123916_migrate_wallet_to_invoicing_profile.rb
@@ -0,0 +1,31 @@
+class MigrateWalletToInvoicingProfile < ActiveRecord::Migration
+  def up
+    Wallet.all.each do |w|
+      user = User.find(w.user_id)
+      w.update_attributes(
+        invoicing_profile_id: user.invoicing_profile.id
+      )
+    end
+    WalletTransaction.all.each do |wt|
+      user = User.find(wt.user_id)
+      wt.update_attributes(
+        invoicing_profile_id: user.invoicing_profile.id
+      )
+    end
+  end
+
+  def down
+    Wallet.all.each do |w|
+      invoicing_profile = User.find(w.invoicing_profile_id)
+      w.update_attributes(
+        user_id: invoicing_profile.user_id
+      )
+    end
+    WalletTransaction.all.each do |wt|
+      invoicing_profile = User.find(wt.invoicing_profile_id)
+      wt.update_attributes(
+        user_id: invoicing_profile.user_id
+      )
+    end
+  end
+end
diff --git a/db/migrate/20190603130038_remove_user_id_from_wallet.rb b/db/migrate/20190603130038_remove_user_id_from_wallet.rb
new file mode 100644
index 000000000..0f8d60e4e
--- /dev/null
+++ b/db/migrate/20190603130038_remove_user_id_from_wallet.rb
@@ -0,0 +1,6 @@
+class RemoveUserIdFromWallet < ActiveRecord::Migration
+  def change
+    remove_reference :wallets, :user, index: true, foreign_key: true
+    remove_reference :wallet_transactions, :user, index: true, foreign_key: true
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 08f2bbda9..c066a8056 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -11,7 +11,7 @@
 #
 # It's strongly recommended that you check this file into your version control system.
 
-ActiveRecord::Schema.define(version: 20190529120814) do
+ActiveRecord::Schema.define(version: 20190603130038) do
 
   # These are extensions that must be enabled in order to support this database
   enable_extension "plpgsql"
@@ -860,28 +860,28 @@ ActiveRecord::Schema.define(version: 20190529120814) do
   add_index "users_roles", ["user_id", "role_id"], name: "index_users_roles_on_user_id_and_role_id", using: :btree
 
   create_table "wallet_transactions", force: :cascade do |t|
-    t.integer  "user_id"
     t.integer  "wallet_id"
     t.integer  "transactable_id"
     t.string   "transactable_type"
     t.string   "transaction_type"
     t.integer  "amount"
-    t.datetime "created_at",        null: false
-    t.datetime "updated_at",        null: false
+    t.datetime "created_at",           null: false
+    t.datetime "updated_at",           null: false
+    t.integer  "invoicing_profile_id"
   end
 
+  add_index "wallet_transactions", ["invoicing_profile_id"], name: "index_wallet_transactions_on_invoicing_profile_id", using: :btree
   add_index "wallet_transactions", ["transactable_type", "transactable_id"], name: "index_wallet_transactions_on_transactable", using: :btree
-  add_index "wallet_transactions", ["user_id"], name: "index_wallet_transactions_on_user_id", using: :btree
   add_index "wallet_transactions", ["wallet_id"], name: "index_wallet_transactions_on_wallet_id", using: :btree
 
   create_table "wallets", force: :cascade do |t|
-    t.integer  "user_id"
-    t.integer  "amount",     default: 0
-    t.datetime "created_at",             null: false
-    t.datetime "updated_at",             null: false
+    t.integer  "amount",               default: 0
+    t.datetime "created_at",                       null: false
+    t.datetime "updated_at",                       null: false
+    t.integer  "invoicing_profile_id"
   end
 
-  add_index "wallets", ["user_id"], name: "index_wallets_on_user_id", using: :btree
+  add_index "wallets", ["invoicing_profile_id"], name: "index_wallets_on_invoicing_profile_id", using: :btree
 
   add_foreign_key "accounting_periods", "users", column: "closed_by"
   add_foreign_key "availability_tags", "availabilities"
@@ -915,7 +915,7 @@ ActiveRecord::Schema.define(version: 20190529120814) do
   add_foreign_key "tickets", "reservations"
   add_foreign_key "user_tags", "tags"
   add_foreign_key "user_tags", "users"
-  add_foreign_key "wallet_transactions", "users"
+  add_foreign_key "wallet_transactions", "invoicing_profiles"
   add_foreign_key "wallet_transactions", "wallets"
-  add_foreign_key "wallets", "users"
+  add_foreign_key "wallets", "invoicing_profiles"
 end
diff --git a/test/fixtures/wallet_transactions.yml b/test/fixtures/wallet_transactions.yml
index 012604359..1f6eba863 100644
--- a/test/fixtures/wallet_transactions.yml
+++ b/test/fixtures/wallet_transactions.yml
@@ -1,7 +1,7 @@
 # Read about fixtures at http://api.rubyonrails.org/classes/ActiveRecord/FixtureSet.html
 
 transaction1:
-  user_id: 5
+  invoicing_profile_id: 5
   wallet: wallet_5
   transaction_type: credit
   amount: 1000
diff --git a/test/fixtures/wallets.yml b/test/fixtures/wallets.yml
index 696573c94..84521bdbd 100644
--- a/test/fixtures/wallets.yml
+++ b/test/fixtures/wallets.yml
@@ -1,27 +1,27 @@
 wallet_2:
-  user_id: 2
+  invoicing_profile_id: 2
   amount: 0
 
 wallet_4:
-  user_id: 4
+  invoicing_profile_id: 4
   amount: 0
 
 wallet_6:
-  user_id: 6
+  invoicing_profile_id: 6
   amount: 0
 
 wallet_5:
-  user_id: 5
+  invoicing_profile_id: 5
   amount: 1000
 
 wallet_3:
-  user_id: 3
+  invoicing_profile_id: 3
   amount: 0
 
 wallet_1:
-  user_id: 1
+  invoicing_profile_id: 1
   amount: 0
 
 wallet_7:
-  user_id: 7
+  invoicing_profile_id: 7
   amount: 0
diff --git a/test/integration/members/as_admin_test.rb b/test/integration/members/as_admin_test.rb
index 3276c854f..01ac9f914 100644
--- a/test/integration/members/as_admin_test.rb
+++ b/test/integration/members/as_admin_test.rb
@@ -25,6 +25,11 @@ class MembersTest < ActionDispatch::IntegrationTest
           first_name: 'Robert',
           birthday: '2018-02-08',
           phone: '0485232145'
+        },
+        invoicing_profile_attributes: {
+          address_attributes: {
+            address: '21 grand rue, 73110 Bourget-en-Huile'
+          }
         }
       } }.to_json, default_headers
     end
diff --git a/test/integration/wallets_test.rb b/test/integration/wallets_test.rb
index d279edc28..7e0e3791b 100644
--- a/test/integration/wallets_test.rb
+++ b/test/integration/wallets_test.rb
@@ -19,7 +19,7 @@ class WalletsTest < ActionDispatch::IntegrationTest
     assert_equal 200, response.status
     assert_equal Mime::JSON, response.content_type
     wallet = json_response(response.body)
-    assert_equal @vlonchamp.wallet.user_id, wallet[:user_id]
+    assert_equal @vlonchamp.wallet.invoicing_profile_id, wallet[:invoicing_profile_id]
     assert_equal @vlonchamp.wallet.amount, wallet[:amount]
   end
 
@@ -31,7 +31,7 @@ class WalletsTest < ActionDispatch::IntegrationTest
     assert_equal 200, response.status
     assert_equal Mime::JSON, response.content_type
     wallet = json_response(response.body)
-    assert_equal @user1.wallet.user_id, wallet[:user_id]
+    assert_equal @user1.wallet.invoicing_profile_id, wallet[:invoicing_profile_id]
     assert_equal @user1.wallet.amount, wallet[:amount]
   end
 
diff --git a/test/models/wallet_test.rb b/test/models/wallet_test.rb
index 7eb1fbb01..16dbb76bf 100644
--- a/test/models/wallet_test.rb
+++ b/test/models/wallet_test.rb
@@ -1,14 +1,14 @@
 require 'test_helper'
 
 class WalletTest < ActiveSupport::TestCase
-  test "default amount must be zero" do
+  test 'default amount must be zero' do
     w = Wallet.new
-    assert w.amount == 0
+    assert w.amount.zero?
   end
 
-  test 'should user present' do
+  test 'should invoicing_profile present' do
     w = Wallet.create
-    assert w.errors[:user].present?
+    assert w.errors[:invoicing_profile].present?
   end
 
   test 'can credit amount' do
diff --git a/test/models/wallet_transaction_test.rb b/test/models/wallet_transaction_test.rb
index f51de148a..ec79d65ed 100644
--- a/test/models/wallet_transaction_test.rb
+++ b/test/models/wallet_transaction_test.rb
@@ -4,7 +4,7 @@ class WalletTransactionTest < ActiveSupport::TestCase
   test 'transaction type must be credit or debit' do
     @jdupond = User.find_by(username: 'jdupond')
     @jdupond_wallet = @jdupond.wallet
-    transaction = WalletTransaction.new amount: 5, user: @jdupond, wallet: @jdupond_wallet
+    transaction = WalletTransaction.new amount: 5, invoicing_profile: @jdupond.invoicing_profile, wallet: @jdupond_wallet
     transaction.transaction_type = 'credit'
     assert transaction.valid?
     transaction.transaction_type = 'debit'