diff --git a/app/Http/Controllers/API/v2/CartController.php b/app/Http/Controllers/API/v2/CartController.php
new file mode 100644
index 0000000..5112158
--- /dev/null
+++ b/app/Http/Controllers/API/v2/CartController.php
@@ -0,0 +1,67 @@
+<?php
+
+namespace App\Http\Controllers\API\v2;
+
+use App\Http\Requests\StoreCartRequest;
+use App\Http\Requests\UpdateCartRequest;
+use App\Http\Resources\API\v2\CartResource;
+use App\Models\Cart;
+
+class CartController extends Controller
+{
+    /**
+     * Display a listing of the resource.
+     */
+    public function index()
+    {
+        //
+    }
+
+    /**
+     * Show the form for creating a new resource.
+     */
+    public function create()
+    {
+        //
+    }
+
+    /**
+     * Store a newly created resource in storage.
+     */
+    public function store(StoreCartRequest $request)
+    {
+        //
+    }
+
+    /**
+     * Display the specified resource.
+     */
+    public function show(Cart $cart)
+    {
+        return new CartResource($cart);
+    }
+
+    /**
+     * Show the form for editing the specified resource.
+     */
+    public function edit(Cart $cart)
+    {
+        //
+    }
+
+    /**
+     * Update the specified resource in storage.
+     */
+    public function update(UpdateCartRequest $request, Cart $cart)
+    {
+        //
+    }
+
+    /**
+     * Remove the specified resource from storage.
+     */
+    public function destroy(Cart $cart)
+    {
+        //
+    }
+}
diff --git a/app/Http/Requests/StoreCartRequest.php b/app/Http/Requests/StoreCartRequest.php
new file mode 100644
index 0000000..b36ff78
--- /dev/null
+++ b/app/Http/Requests/StoreCartRequest.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class StoreCartRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return false;
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array<string, \Illuminate\Contracts\Validation\ValidationRule|array|string>
+     */
+    public function rules(): array
+    {
+        return [
+            //
+        ];
+    }
+}
diff --git a/app/Http/Requests/UpdateCartRequest.php b/app/Http/Requests/UpdateCartRequest.php
new file mode 100644
index 0000000..25e0a73
--- /dev/null
+++ b/app/Http/Requests/UpdateCartRequest.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Requests;
+
+use Illuminate\Foundation\Http\FormRequest;
+
+class UpdateCartRequest extends FormRequest
+{
+    /**
+     * Determine if the user is authorized to make this request.
+     */
+    public function authorize(): bool
+    {
+        return false;
+    }
+
+    /**
+     * Get the validation rules that apply to the request.
+     *
+     * @return array<string, \Illuminate\Contracts\Validation\ValidationRule|array|string>
+     */
+    public function rules(): array
+    {
+        return [
+            //
+        ];
+    }
+}
diff --git a/app/Http/Resources/API/v2/CartCollection.php b/app/Http/Resources/API/v2/CartCollection.php
new file mode 100644
index 0000000..7e85eff
--- /dev/null
+++ b/app/Http/Resources/API/v2/CartCollection.php
@@ -0,0 +1,19 @@
+<?php
+
+namespace App\Http\Resources\API\v2;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\ResourceCollection;
+
+class CartCollection extends ResourceCollection
+{
+    /**
+     * Transform the resource collection into an array.
+     *
+     * @return array<int|string, mixed>
+     */
+    public function toArray(Request $request): array
+    {
+        return parent::toArray($request);
+    }
+}
diff --git a/app/Http/Resources/API/v2/CartResource.php b/app/Http/Resources/API/v2/CartResource.php
new file mode 100644
index 0000000..dea5291
--- /dev/null
+++ b/app/Http/Resources/API/v2/CartResource.php
@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Http\Resources\API\v2;
+
+use Illuminate\Http\Request;
+use Illuminate\Http\Resources\Json\JsonResource;
+
+class CartResource extends JsonResource
+{
+    /**
+     * Transform the resource into an array.
+     *
+     * @return array<string, mixed>
+     */
+    public function toArray(Request $request): array
+    {
+        $city_name = $this->city->name;
+        $company_name = $this->company->name;
+        $items = $this->items;
+
+        return [
+            'id' => $this->id,
+            'cityName' => $city_name,
+            'companyName' => $company_name,
+            'item' => new ItemCollection($items),
+        ];
+    }
+}
diff --git a/app/Models/Cart.php b/app/Models/Cart.php
new file mode 100644
index 0000000..ca3458d
--- /dev/null
+++ b/app/Models/Cart.php
@@ -0,0 +1,33 @@
+<?php
+
+namespace App\Models;
+
+use Illuminate\Database\Eloquent\Factories\HasFactory;
+use Illuminate\Database\Eloquent\Model;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
+use Illuminate\Database\Eloquent\Relations\BelongsTo;
+
+class Cart extends Model
+{
+    use HasFactory;
+
+    protected $fillable = [
+        'status',
+    ];
+
+    public function city(): BelongsTo
+    {
+        return $this->belongsTo(City::class);
+    }
+
+    public function company(): BelongsTo
+    {
+        return $this->belongsTo(Company::class);
+    }
+
+    public function items(): BelongsToMany
+    {
+        return $this->belongsToMany(Item::class, 'carts_items', 'cart_id', 'item_id');
+    }
+}
+
diff --git a/app/Models/Item.php b/app/Models/Item.php
index 0d9d84f..2ae3448 100644
--- a/app/Models/Item.php
+++ b/app/Models/Item.php
@@ -5,6 +5,7 @@ namespace App\Models;
 use Illuminate\Database\Eloquent\Factories\HasFactory;
 use Illuminate\Database\Eloquent\Model;
 use Illuminate\Database\Eloquent\Relations\BelongsTo;
+use Illuminate\Database\Eloquent\Relations\BelongsToMany;
 
 class Item extends Model
 {
@@ -23,4 +24,10 @@ class Item extends Model
     {
         return $this->belongsTo(Category::class);
     }
+
+    public function carts(): BelongsToMany
+    {
+        return $this->belongsToMany(Cart::class, 'carts_items', 'item_id', 'cart_id');
+    }
 }
+
diff --git a/app/Policies/CartPolicy.php b/app/Policies/CartPolicy.php
new file mode 100644
index 0000000..96c331c
--- /dev/null
+++ b/app/Policies/CartPolicy.php
@@ -0,0 +1,66 @@
+<?php
+
+namespace App\Policies;
+
+use App\Models\Cart;
+use App\Models\User;
+use Illuminate\Auth\Access\Response;
+
+class CartPolicy
+{
+    /**
+     * Determine whether the user can view any models.
+     */
+    public function viewAny(User $user): bool
+    {
+        //
+    }
+
+    /**
+     * Determine whether the user can view the model.
+     */
+    public function view(User $user, Cart $cart): bool
+    {
+        //
+    }
+
+    /**
+     * Determine whether the user can create models.
+     */
+    public function create(User $user): bool
+    {
+        //
+    }
+
+    /**
+     * Determine whether the user can update the model.
+     */
+    public function update(User $user, Cart $cart): bool
+    {
+        //
+    }
+
+    /**
+     * Determine whether the user can delete the model.
+     */
+    public function delete(User $user, Cart $cart): bool
+    {
+        //
+    }
+
+    /**
+     * Determine whether the user can restore the model.
+     */
+    public function restore(User $user, Cart $cart): bool
+    {
+        //
+    }
+
+    /**
+     * Determine whether the user can permanently delete the model.
+     */
+    public function forceDelete(User $user, Cart $cart): bool
+    {
+        //
+    }
+}
diff --git a/database/factories/CartFactory.php b/database/factories/CartFactory.php
new file mode 100644
index 0000000..47db28b
--- /dev/null
+++ b/database/factories/CartFactory.php
@@ -0,0 +1,23 @@
+<?php
+
+namespace Database\Factories;
+
+use Illuminate\Database\Eloquent\Factories\Factory;
+
+/**
+ * @extends \Illuminate\Database\Eloquent\Factories\Factory<\App\Models\Cart>
+ */
+class CartFactory extends Factory
+{
+    /**
+     * Define the model's default state.
+     *
+     * @return array<string, mixed>
+     */
+    public function definition(): array
+    {
+        return [
+            //
+        ];
+    }
+}
diff --git a/database/migrations/2023_06_15_134235_create_carts_table.php b/database/migrations/2023_06_15_134235_create_carts_table.php
new file mode 100644
index 0000000..197c88c
--- /dev/null
+++ b/database/migrations/2023_06_15_134235_create_carts_table.php
@@ -0,0 +1,38 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('carts', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBiginteger('city_id')->unsigned();
+            $table->unsignedBiginteger('company_id')->unsigned();
+            $table->unsignedBiginteger('user_id')->unsigned();
+            $table->string('status'); // CART | DONE
+
+            $table->foreign('city_id')->references('id')
+                 ->on('cities')->onDelete('cascade');
+            $table->foreign('company_id')->references('id')
+                 ->on('companies')->onDelete('cascade');
+            $table->foreign('user_id')->references('id')
+                 ->on('users')->onDelete('cascade');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('carts');
+    }
+};
diff --git a/database/migrations/2023_06_15_134238_create_carts_items_table.php b/database/migrations/2023_06_15_134238_create_carts_items_table.php
new file mode 100644
index 0000000..93e9228
--- /dev/null
+++ b/database/migrations/2023_06_15_134238_create_carts_items_table.php
@@ -0,0 +1,34 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Database\Schema\Blueprint;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    /**
+     * Run the migrations.
+     */
+    public function up(): void
+    {
+        Schema::create('carts_items', function (Blueprint $table) {
+            $table->id();
+            $table->unsignedBiginteger('cart_id')->unsigned();
+            $table->unsignedBiginteger('item_id')->unsigned();
+
+            $table->foreign('cart_id')->references('id')
+                 ->on('carts')->onDelete('cascade');
+            $table->foreign('item_id')->references('id')
+                ->on('items')->onDelete('cascade');
+            $table->timestamps();
+        });
+    }
+
+    /**
+     * Reverse the migrations.
+     */
+    public function down(): void
+    {
+        Schema::dropIfExists('carts_items');
+    }
+};
diff --git a/database/seeders/CartSeeder.php b/database/seeders/CartSeeder.php
new file mode 100644
index 0000000..ddbc131
--- /dev/null
+++ b/database/seeders/CartSeeder.php
@@ -0,0 +1,17 @@
+<?php
+
+namespace Database\Seeders;
+
+use Illuminate\Database\Console\Seeds\WithoutModelEvents;
+use Illuminate\Database\Seeder;
+
+class CartSeeder extends Seeder
+{
+    /**
+     * Run the database seeds.
+     */
+    public function run(): void
+    {
+        //
+    }
+}