diff --git a/invoice_az/company_api.py b/invoice_az/company_api.py
index 5f2d133..ff6a51c 100644
--- a/invoice_az/company_api.py
+++ b/invoice_az/company_api.py
@@ -471,6 +471,23 @@ def load_company_bank_accounts(company):
             created += c
             updated += u
 
+            # Phase 2: also materialise ERPNext-native Bank / GL Account / Bank Account
+            # for non-closed accounts so users can actually post transactions against them.
+            # Status "C" = closed — skip entirely (cache row above still written).
+            if (acc.get("status") or "").upper() != "C":
+                try:
+                    _materialize_native_bank(company, acc)
+                except Exception as e:
+                    frappe.log_error(
+                        f"{acc.get('number')}: {e}\n{frappe.get_traceback()}",
+                        "E-Taxes Bank Native Materialize",
+                    )
+
+        # Clean up unused AZ CoA bank placeholders (entries named "<CUR> AZXX…" under
+        # parent 223). On a fresh setup they've never been referenced, so deletion
+        # is safe. Per-row failures logged but don't abort.
+        _delete_bank_placeholders(company)
+
         frappe.db.commit()
         return _summarize(created, updated, len(accounts), "Bank accounts loaded")
 
@@ -482,6 +499,120 @@ def load_company_bank_accounts(company):
         return {"success": False, "message": f"Error: {e}"}
 
 
+def _find_bank_parent_account(company):
+    """Resolve the 'Bank hesablaşma hesabları' (account_number=223) group under this
+    company. Falls back to any Asset group containing bank-typed children."""
+    parent = frappe.db.get_value(
+        "Account",
+        {"company": company, "account_number": "223", "is_group": 1},
+        "name",
+    )
+    if parent:
+        return parent
+    parent = frappe.db.get_value(
+        "Account",
+        {"company": company, "account_name": ("like", "Bank hesablaşma%"), "is_group": 1},
+        "name",
+    )
+    return parent
+
+
+def _materialize_native_bank(company, acc):
+    """Create Bank (global) + GL Account (per-company) + Bank Account (linking) for
+    a single e-taxes bank record. Idempotent — safe to call repeatedly.
+    """
+    bank_name = (acc.get("bankName") or "").strip()
+    iban = (acc.get("number") or "").strip()
+    currency = (acc.get("currency") or "").strip() or "AZN"
+    etx_account_type = (acc.get("type") or "").strip()
+
+    if not bank_name or not iban:
+        return  # can't build records without these
+
+    # 1. Bank (global, unique on bank_name)
+    if not frappe.db.exists("Bank", bank_name):
+        bank_doc = frappe.get_doc({"doctype": "Bank", "bank_name": bank_name})
+        bank_doc.flags.ignore_permissions = True
+        bank_doc.flags.ignore_if_duplicate = True
+        bank_doc.insert(ignore_permissions=True, ignore_if_duplicate=True)
+
+    # 2. GL Account under parent 223 (Bank hesablaşma hesabları)
+    parent = _find_bank_parent_account(company)
+    if not parent:
+        frappe.log_error(
+            f"No bank parent account found for company '{company}'; skipping native GL account for {iban}",
+            "E-Taxes Bank Native Materialize",
+        )
+        return
+
+    account_name = f"{currency} {iban}"
+    existing_gl = frappe.db.get_value(
+        "Account",
+        {"company": company, "account_name": account_name},
+        "name",
+    )
+    if existing_gl:
+        gl_name = existing_gl
+    else:
+        gl_doc = frappe.get_doc({
+            "doctype": "Account",
+            "account_name": account_name,
+            "parent_account": parent,
+            "company": company,
+            "account_type": "Bank",
+            "account_currency": currency,
+            "is_group": 0,
+        })
+        gl_doc.insert(ignore_permissions=True)
+        gl_name = gl_doc.name
+
+    # 3. Bank Account (links Bank + GL + Company)
+    ba_exists = frappe.db.exists(
+        "Bank Account",
+        {"bank": bank_name, "account_name": account_name, "company": company},
+    )
+    if not ba_exists:
+        ba_doc = frappe.get_doc({
+            "doctype": "Bank Account",
+            "account_name": account_name,
+            "bank": bank_name,
+            "account": gl_name,
+            "company": company,
+            "is_company_account": 1,
+            "bank_account_no": iban,
+            "iban": iban,
+            "account_type": etx_account_type or None,
+        })
+        ba_doc.insert(ignore_permissions=True)
+
+
+def _delete_bank_placeholders(company):
+    """AZ CoA seeds placeholders like 'AZN AZXXXXXXXXXXXXXXXXXXXXXXXXXX' under the
+    bank group. Remove any that remain after real accounts have been materialised.
+    """
+    parent = _find_bank_parent_account(company)
+    if not parent:
+        return
+    placeholders = frappe.get_all(
+        "Account",
+        filters={
+            "company": company,
+            "parent_account": parent,
+            "account_name": ("like", "% AZXX%"),
+            "is_group": 0,
+        },
+        pluck="name",
+    )
+    for p in placeholders:
+        try:
+            frappe.delete_doc("Account", p, ignore_permissions=True, delete_permanently=True)
+        except Exception as e:
+            frappe.log_error(
+                f"Placeholder delete failed: {p}: {e}",
+                "E-Taxes Bank Native Materialize",
+            )
+
+
 # ======= OBLIGATION PACTS (sub-contractor obl-pact-list) =======
 
 @frappe.whitelist()