diff --git a/MoneyMap/Migrations/20251012152604_MakeReceiptTransactionIdNullable.Designer.cs b/MoneyMap/Migrations/20251012152604_MakeReceiptTransactionIdNullable.Designer.cs
new file mode 100644
index 0000000..34d2763
--- /dev/null
+++ b/MoneyMap/Migrations/20251012152604_MakeReceiptTransactionIdNullable.Designer.cs
@@ -0,0 +1,606 @@
+// <auto-generated />
+using System;
+using Microsoft.EntityFrameworkCore;
+using Microsoft.EntityFrameworkCore.Infrastructure;
+using Microsoft.EntityFrameworkCore.Metadata;
+using Microsoft.EntityFrameworkCore.Migrations;
+using Microsoft.EntityFrameworkCore.Storage.ValueConversion;
+using MoneyMap.Data;
+
+#nullable disable
+
+namespace MoneyMap.Migrations
+{
+    [DbContext(typeof(MoneyMapContext))]
+    [Migration("20251012152604_MakeReceiptTransactionIdNullable")]
+    partial class MakeReceiptTransactionIdNullable
+    {
+        /// <inheritdoc />
+        protected override void BuildTargetModel(ModelBuilder modelBuilder)
+        {
+#pragma warning disable 612, 618
+            modelBuilder
+                .HasAnnotation("ProductVersion", "9.0.9")
+                .HasAnnotation("Relational:MaxIdentifierLength", 128);
+
+            SqlServerModelBuilderExtensions.UseIdentityColumns(modelBuilder);
+
+            modelBuilder.Entity("MoneyMap.Models.Account", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<int>("AccountType")
+                        .HasColumnType("int");
+
+                    b.Property<string>("Institution")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.Property<string>("Last4")
+                        .IsRequired()
+                        .HasMaxLength(4)
+                        .HasColumnType("nvarchar(4)");
+
+                    b.Property<string>("Nickname")
+                        .HasMaxLength(50)
+                        .HasColumnType("nvarchar(50)");
+
+                    b.Property<string>("Owner")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("Institution", "Last4", "Owner");
+
+                    b.ToTable("Accounts");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Card", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<int?>("AccountId")
+                        .HasColumnType("int");
+
+                    b.Property<string>("Issuer")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.Property<string>("Last4")
+                        .IsRequired()
+                        .HasMaxLength(4)
+                        .HasColumnType("nvarchar(4)");
+
+                    b.Property<string>("Nickname")
+                        .HasMaxLength(50)
+                        .HasColumnType("nvarchar(50)");
+
+                    b.Property<string>("Owner")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("AccountId");
+
+                    b.HasIndex("Issuer", "Last4", "Owner");
+
+                    b.ToTable("Cards");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Merchant", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("Name")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("Name")
+                        .IsUnique();
+
+                    b.ToTable("Merchants");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Receipt", b =>
+                {
+                    b.Property<long>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("bigint");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<long>("Id"));
+
+                    b.Property<string>("ContentType")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)")
+                        .HasDefaultValue("application/octet-stream");
+
+                    b.Property<string>("Currency")
+                        .HasMaxLength(8)
+                        .HasColumnType("nvarchar(8)");
+
+                    b.Property<string>("FileHashSha256")
+                        .IsRequired()
+                        .HasMaxLength(64)
+                        .HasColumnType("nvarchar(64)");
+
+                    b.Property<string>("FileName")
+                        .IsRequired()
+                        .HasMaxLength(260)
+                        .HasColumnType("nvarchar(260)");
+
+                    b.Property<long>("FileSizeBytes")
+                        .HasColumnType("bigint");
+
+                    b.Property<string>("Merchant")
+                        .HasMaxLength(200)
+                        .HasColumnType("nvarchar(200)");
+
+                    b.Property<DateTime?>("ReceiptDate")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("StoragePath")
+                        .IsRequired()
+                        .HasMaxLength(1024)
+                        .HasColumnType("nvarchar(1024)");
+
+                    b.Property<decimal?>("Subtotal")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal?>("Tax")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal?>("Total")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<long>("TransactionId")
+                        .HasColumnType("bigint");
+
+                    b.Property<DateTime>("UploadedAtUtc")
+                        .HasColumnType("datetime2");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("TransactionId", "FileHashSha256")
+                        .IsUnique();
+
+                    b.ToTable("Receipts");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.ReceiptLineItem", b =>
+                {
+                    b.Property<long>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("bigint");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<long>("Id"));
+
+                    b.Property<string>("Category")
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.Property<string>("Description")
+                        .IsRequired()
+                        .HasMaxLength(300)
+                        .HasColumnType("nvarchar(300)");
+
+                    b.Property<int>("LineNumber")
+                        .HasColumnType("int");
+
+                    b.Property<decimal?>("LineTotal")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<decimal?>("Quantity")
+                        .HasColumnType("decimal(18,4)");
+
+                    b.Property<long>("ReceiptId")
+                        .HasColumnType("bigint");
+
+                    b.Property<string>("Sku")
+                        .HasMaxLength(64)
+                        .HasColumnType("nvarchar(64)");
+
+                    b.Property<string>("Unit")
+                        .HasMaxLength(16)
+                        .HasColumnType("nvarchar(16)");
+
+                    b.Property<decimal?>("UnitPrice")
+                        .HasColumnType("decimal(18,4)");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("ReceiptId", "LineNumber");
+
+                    b.ToTable("ReceiptLineItems");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.ReceiptParseLog", b =>
+                {
+                    b.Property<long>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("bigint");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<long>("Id"));
+
+                    b.Property<DateTime?>("CompletedAtUtc")
+                        .HasColumnType("datetime2");
+
+                    b.Property<decimal?>("Confidence")
+                        .HasColumnType("decimal(5,4)");
+
+                    b.Property<string>("Error")
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("ExtractedTextPath")
+                        .HasMaxLength(1024)
+                        .HasColumnType("nvarchar(1024)");
+
+                    b.Property<string>("Model")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.Property<string>("Provider")
+                        .IsRequired()
+                        .HasMaxLength(50)
+                        .HasColumnType("nvarchar(50)");
+
+                    b.Property<string>("ProviderJobId")
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.Property<string>("RawProviderPayloadJson")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<long>("ReceiptId")
+                        .HasColumnType("bigint");
+
+                    b.Property<DateTime>("StartedAtUtc")
+                        .HasColumnType("datetime2");
+
+                    b.Property<bool>("Success")
+                        .HasColumnType("bit");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("ReceiptId", "StartedAtUtc");
+
+                    b.ToTable("ReceiptParseLogs");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Transaction", b =>
+                {
+                    b.Property<long>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("bigint");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<long>("Id"));
+
+                    b.Property<int>("AccountId")
+                        .HasColumnType("int");
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<int?>("CardId")
+                        .HasColumnType("int");
+
+                    b.Property<string>("Category")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.Property<DateTime>("Date")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("Last4")
+                        .HasMaxLength(4)
+                        .HasColumnType("nvarchar(4)");
+
+                    b.Property<string>("Memo")
+                        .IsRequired()
+                        .ValueGeneratedOnAdd()
+                        .HasMaxLength(500)
+                        .HasColumnType("nvarchar(500)")
+                        .HasDefaultValue("");
+
+                    b.Property<int?>("MerchantId")
+                        .HasColumnType("int");
+
+                    b.Property<string>("Name")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("nvarchar(200)");
+
+                    b.Property<string>("Notes")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<string>("TransactionType")
+                        .IsRequired()
+                        .HasMaxLength(20)
+                        .HasColumnType("nvarchar(20)");
+
+                    b.Property<int?>("TransferToAccountId")
+                        .HasColumnType("int");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("AccountId");
+
+                    b.HasIndex("Amount");
+
+                    b.HasIndex("CardId");
+
+                    b.HasIndex("Category");
+
+                    b.HasIndex("Date");
+
+                    b.HasIndex("MerchantId");
+
+                    b.HasIndex("TransferToAccountId");
+
+                    b.HasIndex("Date", "Amount", "Name", "Memo", "AccountId", "CardId")
+                        .IsUnique()
+                        .HasFilter("[CardId] IS NOT NULL");
+
+                    b.ToTable("Transactions");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Transfer", b =>
+                {
+                    b.Property<long>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("bigint");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<long>("Id"));
+
+                    b.Property<decimal>("Amount")
+                        .HasColumnType("decimal(18,2)");
+
+                    b.Property<DateTime>("CreatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<DateTime>("Date")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("Description")
+                        .IsRequired()
+                        .HasMaxLength(500)
+                        .HasColumnType("nvarchar(500)");
+
+                    b.Property<int?>("DestinationAccountId")
+                        .HasColumnType("int");
+
+                    b.Property<string>("Notes")
+                        .IsRequired()
+                        .HasColumnType("nvarchar(max)");
+
+                    b.Property<long?>("OriginalTransactionId")
+                        .HasColumnType("bigint");
+
+                    b.Property<int?>("SourceAccountId")
+                        .HasColumnType("int");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("Date");
+
+                    b.HasIndex("DestinationAccountId");
+
+                    b.HasIndex("OriginalTransactionId");
+
+                    b.HasIndex("SourceAccountId");
+
+                    b.ToTable("Transfers");
+                });
+
+            modelBuilder.Entity("MoneyMap.Services.CategoryMapping", b =>
+                {
+                    b.Property<int>("Id")
+                        .ValueGeneratedOnAdd()
+                        .HasColumnType("int");
+
+                    SqlServerPropertyBuilderExtensions.UseIdentityColumn(b.Property<int>("Id"));
+
+                    b.Property<string>("Category")
+                        .IsRequired()
+                        .HasMaxLength(100)
+                        .HasColumnType("nvarchar(100)");
+
+                    b.Property<decimal?>("Confidence")
+                        .HasColumnType("decimal(5,4)");
+
+                    b.Property<DateTime?>("CreatedAt")
+                        .HasColumnType("datetime2");
+
+                    b.Property<string>("CreatedBy")
+                        .HasMaxLength(50)
+                        .HasColumnType("nvarchar(50)");
+
+                    b.Property<int?>("MerchantId")
+                        .HasColumnType("int");
+
+                    b.Property<string>("Pattern")
+                        .IsRequired()
+                        .HasMaxLength(200)
+                        .HasColumnType("nvarchar(200)");
+
+                    b.Property<int>("Priority")
+                        .HasColumnType("int");
+
+                    b.HasKey("Id");
+
+                    b.HasIndex("MerchantId");
+
+                    b.ToTable("CategoryMappings");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Card", b =>
+                {
+                    b.HasOne("MoneyMap.Models.Account", "Account")
+                        .WithMany("Cards")
+                        .HasForeignKey("AccountId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.Navigation("Account");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Receipt", b =>
+                {
+                    b.HasOne("MoneyMap.Models.Transaction", "Transaction")
+                        .WithMany("Receipts")
+                        .HasForeignKey("TransactionId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("Transaction");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.ReceiptLineItem", b =>
+                {
+                    b.HasOne("MoneyMap.Models.Receipt", "Receipt")
+                        .WithMany("LineItems")
+                        .HasForeignKey("ReceiptId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("Receipt");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.ReceiptParseLog", b =>
+                {
+                    b.HasOne("MoneyMap.Models.Receipt", "Receipt")
+                        .WithMany("ParseLogs")
+                        .HasForeignKey("ReceiptId")
+                        .OnDelete(DeleteBehavior.Cascade)
+                        .IsRequired();
+
+                    b.Navigation("Receipt");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Transaction", b =>
+                {
+                    b.HasOne("MoneyMap.Models.Account", "Account")
+                        .WithMany("Transactions")
+                        .HasForeignKey("AccountId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.HasOne("MoneyMap.Models.Card", "Card")
+                        .WithMany("Transactions")
+                        .HasForeignKey("CardId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.HasOne("MoneyMap.Models.Merchant", "Merchant")
+                        .WithMany("Transactions")
+                        .HasForeignKey("MerchantId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.HasOne("MoneyMap.Models.Account", "TransferToAccount")
+                        .WithMany()
+                        .HasForeignKey("TransferToAccountId");
+
+                    b.Navigation("Account");
+
+                    b.Navigation("Card");
+
+                    b.Navigation("Merchant");
+
+                    b.Navigation("TransferToAccount");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Transfer", b =>
+                {
+                    b.HasOne("MoneyMap.Models.Account", "DestinationAccount")
+                        .WithMany("DestinationTransfers")
+                        .HasForeignKey("DestinationAccountId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.HasOne("MoneyMap.Models.Transaction", "OriginalTransaction")
+                        .WithMany()
+                        .HasForeignKey("OriginalTransactionId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.HasOne("MoneyMap.Models.Account", "SourceAccount")
+                        .WithMany("SourceTransfers")
+                        .HasForeignKey("SourceAccountId")
+                        .OnDelete(DeleteBehavior.Restrict);
+
+                    b.Navigation("DestinationAccount");
+
+                    b.Navigation("OriginalTransaction");
+
+                    b.Navigation("SourceAccount");
+                });
+
+            modelBuilder.Entity("MoneyMap.Services.CategoryMapping", b =>
+                {
+                    b.HasOne("MoneyMap.Models.Merchant", "Merchant")
+                        .WithMany("CategoryMappings")
+                        .HasForeignKey("MerchantId")
+                        .OnDelete(DeleteBehavior.SetNull);
+
+                    b.Navigation("Merchant");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Account", b =>
+                {
+                    b.Navigation("Cards");
+
+                    b.Navigation("DestinationTransfers");
+
+                    b.Navigation("SourceTransfers");
+
+                    b.Navigation("Transactions");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Card", b =>
+                {
+                    b.Navigation("Transactions");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Merchant", b =>
+                {
+                    b.Navigation("CategoryMappings");
+
+                    b.Navigation("Transactions");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Receipt", b =>
+                {
+                    b.Navigation("LineItems");
+
+                    b.Navigation("ParseLogs");
+                });
+
+            modelBuilder.Entity("MoneyMap.Models.Transaction", b =>
+                {
+                    b.Navigation("Receipts");
+                });
+#pragma warning restore 612, 618
+        }
+    }
+}
diff --git a/MoneyMap/Migrations/20251012152604_MakeReceiptTransactionIdNullable.cs b/MoneyMap/Migrations/20251012152604_MakeReceiptTransactionIdNullable.cs
new file mode 100644
index 0000000..0d98ee5
--- /dev/null
+++ b/MoneyMap/Migrations/20251012152604_MakeReceiptTransactionIdNullable.cs
@@ -0,0 +1,22 @@
+using Microsoft.EntityFrameworkCore.Migrations;
+
+#nullable disable
+
+namespace MoneyMap.Migrations
+{
+    /// <inheritdoc />
+    public partial class MakeReceiptTransactionIdNullable : Migration
+    {
+        /// <inheritdoc />
+        protected override void Up(MigrationBuilder migrationBuilder)
+        {
+
+        }
+
+        /// <inheritdoc />
+        protected override void Down(MigrationBuilder migrationBuilder)
+        {
+
+        }
+    }
+}
diff --git a/MoneyMap/Models/Receipt.cs b/MoneyMap/Models/Receipt.cs
index 3b7b107..3794b86 100644
--- a/MoneyMap/Models/Receipt.cs
+++ b/MoneyMap/Models/Receipt.cs
@@ -10,9 +10,9 @@ public class Receipt
     [Key]
     public long Id { get; set; }
 
-    // Link to transaction
-    public long TransactionId { get; set; }
-    public Transaction Transaction { get; set; } = null!;
+    // Link to transaction (nullable to support unmapped receipts)
+    public long? TransactionId { get; set; }
+    public Transaction? Transaction { get; set; }
 
     // File metadata
     [MaxLength(260)]
diff --git a/MoneyMap/Pages/Receipts.cshtml b/MoneyMap/Pages/Receipts.cshtml
new file mode 100644
index 0000000..02f1fa2
--- /dev/null
+++ b/MoneyMap/Pages/Receipts.cshtml
@@ -0,0 +1,202 @@
+@page
+@model MoneyMap.Pages.ReceiptsModel
+@{
+    ViewData["Title"] = "Receipts";
+}
+
+<div class="d-flex justify-content-between align-items-center mb-3">
+    <h2>Receipts</h2>
+    <a asp-page="/Index" class="btn btn-outline-secondary">Back to Dashboard</a>
+</div>
+
+<!-- Success/Error Message -->
+@if (!string.IsNullOrWhiteSpace(Model.Message))
+{
+    <div class="alert @(Model.IsSuccess ? "alert-success" : "alert-danger") alert-dismissible fade show" role="alert">
+        @Model.Message
+        <button type="button" class="btn-close" data-bs-dismiss="alert" aria-label="Close"></button>
+    </div>
+}
+
+<!-- Upload Section -->
+<div class="card shadow-sm mb-3">
+    <div class="card-header">
+        <strong>Upload Receipt</strong>
+    </div>
+    <div class="card-body">
+        <form method="post" enctype="multipart/form-data" asp-page-handler="Upload">
+            <div class="row g-3">
+                <div class="col-md-10">
+                    <input type="file" asp-for="UploadFile" class="form-control" accept=".jpg,.jpeg,.png,.pdf,.gif,.heic" />
+                    <div class="form-text">Supported formats: JPG, PNG, PDF, GIF, HEIC (Max 10MB)</div>
+                </div>
+                <div class="col-md-2 d-flex align-items-start">
+                    <button type="submit" class="btn btn-primary w-100">Upload</button>
+                </div>
+            </div>
+        </form>
+    </div>
+</div>
+
+<!-- Receipts List -->
+<div class="card shadow-sm">
+    <div class="card-header">
+        <strong>All Receipts</strong>
+        <span class="text-muted">- @Model.Receipts.Count total</span>
+    </div>
+    <div class="card-body p-0">
+        @if (Model.Receipts.Any())
+        {
+            <div class="table-responsive">
+                <table class="table table-hover table-sm mb-0">
+                    <thead>
+                        <tr>
+                            <th style="width: 110px;">Uploaded</th>
+                            <th>File Name</th>
+                            <th style="width: 140px;">Receipt Info</th>
+                            <th>Mapped Transaction</th>
+                            <th style="width: 180px;">Actions</th>
+                        </tr>
+                    </thead>
+                    <tbody>
+                        @foreach (var r in Model.Receipts)
+                        {
+                            <tr>
+                                <td>@r.UploadedAtUtc.ToLocalTime().ToString("yyyy-MM-dd HH:mm")</td>
+                                <td>
+                                    <div class="d-flex align-items-center gap-2">
+                                        @if (r.ContentType.StartsWith("image/"))
+                                        {
+                                            <span title="Image">🖼️</span>
+                                        }
+                                        else if (r.ContentType == "application/pdf")
+                                        {
+                                            <span title="PDF">📄</span>
+                                        }
+                                        <span>@r.FileName</span>
+                                        <small class="text-muted">(@(r.FileSizeBytes / 1024) KB)</small>
+                                    </div>
+                                </td>
+                                <td class="small">
+                                    @if (!string.IsNullOrWhiteSpace(r.Merchant) || r.ReceiptDate.HasValue || r.Total.HasValue)
+                                    {
+                                        <div>
+                                            @if (!string.IsNullOrWhiteSpace(r.Merchant))
+                                            {
+                                                <div><strong>@r.Merchant</strong></div>
+                                            }
+                                            @if (r.ReceiptDate.HasValue)
+                                            {
+                                                <div>@r.ReceiptDate.Value.ToString("yyyy-MM-dd")</div>
+                                            }
+                                            @if (r.Total.HasValue)
+                                            {
+                                                <div>@r.Total.Value.ToString("C")</div>
+                                            }
+                                        </div>
+                                    }
+                                    else
+                                    {
+                                        <span class="text-muted">Not parsed</span>
+                                    }
+                                </td>
+                                <td>
+                                    @if (r.TransactionId.HasValue)
+                                    {
+                                        <div class="badge bg-success mb-1">Mapped</div>
+                                        <div class="small">
+                                            <div>@r.TransactionName</div>
+                                            <div class="text-muted">
+                                                @r.TransactionDate?.ToString("yyyy-MM-dd") - @r.TransactionAmount?.ToString("C")
+                                            </div>
+                                        </div>
+                                    }
+                                    else
+                                    {
+                                        <span class="badge bg-warning text-dark">Unmapped</span>
+                                    }
+                                </td>
+                                <td>
+                                    <div class="btn-group btn-group-sm" role="group">
+                                        <a asp-page="/ViewReceipt" asp-route-id="@r.Id" class="btn btn-outline-primary" title="View">
+                                            View
+                                        </a>
+                                        @if (!r.TransactionId.HasValue)
+                                        {
+                                            <button type="button"
+                                                    class="btn btn-outline-success"
+                                                    data-bs-toggle="modal"
+                                                    data-bs-target="#mapModal@(r.Id)"
+                                                    title="Map to Transaction">
+                                                Map
+                                            </button>
+                                        }
+                                        <form method="post" asp-page-handler="Delete" asp-route-receiptId="@r.Id" style="display: inline;" onsubmit="return confirm('Are you sure you want to delete this receipt?');">
+                                            <button type="submit" class="btn btn-outline-danger btn-sm" title="Delete">
+                                                Delete
+                                            </button>
+                                        </form>
+                                    </div>
+                                </td>
+                            </tr>
+                        }
+                    </tbody>
+                </table>
+            </div>
+        }
+        else
+        {
+            <div class="p-3 text-center text-muted">
+                No receipts uploaded yet. Use the form above to upload your first receipt.
+            </div>
+        }
+    </div>
+</div>
+
+<!-- Map to Transaction Modals -->
+@foreach (var r in Model.Receipts.Where(r => !r.TransactionId.HasValue))
+{
+    <div class="modal fade" id="mapModal@(r.Id)" tabindex="-1" aria-labelledby="mapModalLabel@(r.Id)" aria-hidden="true">
+        <div class="modal-dialog">
+            <div class="modal-content">
+                <div class="modal-header">
+                    <h5 class="modal-title" id="mapModalLabel@(r.Id)">Map Receipt to Transaction</h5>
+                    <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="Close"></button>
+                </div>
+                <form method="post" asp-page-handler="MapToTransaction" asp-route-receiptId="@r.Id">
+                    <div class="modal-body">
+                        <div class="mb-3">
+                            <label class="form-label">Receipt: @r.FileName</label>
+                            @if (!string.IsNullOrWhiteSpace(r.Merchant) || r.ReceiptDate.HasValue || r.Total.HasValue)
+                            {
+                                <div class="small text-muted">
+                                    @if (!string.IsNullOrWhiteSpace(r.Merchant))
+                                    {
+                                        <div>Merchant: @r.Merchant</div>
+                                    }
+                                    @if (r.ReceiptDate.HasValue)
+                                    {
+                                        <div>Date: @r.ReceiptDate.Value.ToString("yyyy-MM-dd")</div>
+                                    }
+                                    @if (r.Total.HasValue)
+                                    {
+                                        <div>Total: @r.Total.Value.ToString("C")</div>
+                                    }
+                                </div>
+                            }
+                        </div>
+                        <div class="mb-3">
+                            <label for="transactionId@(r.Id)" class="form-label">Transaction ID</label>
+                            <input type="number" class="form-control" id="transactionId@(r.Id)" name="transactionId" required />
+                            <div class="form-text">Enter the transaction ID to map this receipt to. You can find transaction IDs on the Transactions page.</div>
+                        </div>
+                    </div>
+                    <div class="modal-footer">
+                        <button type="button" class="btn btn-secondary" data-bs-dismiss="modal">Cancel</button>
+                        <button type="submit" class="btn btn-primary">Map Receipt</button>
+                    </div>
+                </form>
+            </div>
+        </div>
+    </div>
+}
diff --git a/MoneyMap/Pages/Receipts.cshtml.cs b/MoneyMap/Pages/Receipts.cshtml.cs
new file mode 100644
index 0000000..4bb81cc
--- /dev/null
+++ b/MoneyMap/Pages/Receipts.cshtml.cs
@@ -0,0 +1,142 @@
+using Microsoft.AspNetCore.Mvc;
+using Microsoft.AspNetCore.Mvc.RazorPages;
+using Microsoft.EntityFrameworkCore;
+using MoneyMap.Data;
+using MoneyMap.Models;
+using MoneyMap.Services;
+
+namespace MoneyMap.Pages
+{
+    public class ReceiptsModel : PageModel
+    {
+        private readonly MoneyMapContext _db;
+        private readonly IReceiptManager _receiptManager;
+
+        public ReceiptsModel(MoneyMapContext db, IReceiptManager receiptManager)
+        {
+            _db = db;
+            _receiptManager = receiptManager;
+        }
+
+        public List<ReceiptRow> Receipts { get; set; } = new();
+
+        [BindProperty]
+        public IFormFile? UploadFile { get; set; }
+
+        [TempData]
+        public string? Message { get; set; }
+
+        [TempData]
+        public bool IsSuccess { get; set; }
+
+        public async Task OnGetAsync()
+        {
+            await LoadReceiptsAsync();
+        }
+
+        public async Task<IActionResult> OnPostUploadAsync()
+        {
+            if (UploadFile == null)
+            {
+                Message = "Please select a file to upload.";
+                IsSuccess = false;
+                await LoadReceiptsAsync();
+                return Page();
+            }
+
+            var result = await _receiptManager.UploadUnmappedReceiptAsync(UploadFile);
+
+            if (result.IsSuccess)
+            {
+                Message = "Receipt uploaded successfully!";
+                IsSuccess = true;
+                return RedirectToPage();
+            }
+            else
+            {
+                Message = result.ErrorMessage ?? "Failed to upload receipt.";
+                IsSuccess = false;
+                await LoadReceiptsAsync();
+                return Page();
+            }
+        }
+
+        public async Task<IActionResult> OnPostDeleteAsync(long receiptId)
+        {
+            var success = await _receiptManager.DeleteReceiptAsync(receiptId);
+
+            if (success)
+            {
+                Message = "Receipt deleted successfully.";
+                IsSuccess = true;
+            }
+            else
+            {
+                Message = "Failed to delete receipt.";
+                IsSuccess = false;
+            }
+
+            return RedirectToPage();
+        }
+
+        public async Task<IActionResult> OnPostMapToTransactionAsync(long receiptId, long transactionId)
+        {
+            var success = await _receiptManager.MapReceiptToTransactionAsync(receiptId, transactionId);
+
+            if (success)
+            {
+                Message = "Receipt mapped to transaction successfully.";
+                IsSuccess = true;
+            }
+            else
+            {
+                Message = "Failed to map receipt to transaction.";
+                IsSuccess = false;
+            }
+
+            return RedirectToPage();
+        }
+
+        private async Task LoadReceiptsAsync()
+        {
+            var receipts = await _db.Receipts
+                .Include(r => r.Transaction)
+                .OrderByDescending(r => r.UploadedAtUtc)
+                .ToListAsync();
+
+            Receipts = receipts.Select(r => new ReceiptRow
+            {
+                Id = r.Id,
+                FileName = r.FileName,
+                ContentType = r.ContentType,
+                FileSizeBytes = r.FileSizeBytes,
+                UploadedAtUtc = r.UploadedAtUtc,
+                TransactionId = r.TransactionId,
+                TransactionName = r.Transaction?.Name,
+                TransactionDate = r.Transaction?.Date,
+                TransactionAmount = r.Transaction?.Amount,
+                Merchant = r.Merchant,
+                ReceiptDate = r.ReceiptDate,
+                Total = r.Total,
+                StoragePath = r.StoragePath
+            }).ToList();
+        }
+
+        public class ReceiptRow
+        {
+            public long Id { get; set; }
+            public string FileName { get; set; } = "";
+            public string ContentType { get; set; } = "";
+            public long FileSizeBytes { get; set; }
+            public DateTime UploadedAtUtc { get; set; }
+            public long? TransactionId { get; set; }
+            public string? TransactionName { get; set; }
+            public DateTime? TransactionDate { get; set; }
+            public decimal? TransactionAmount { get; set; }
+            public string? Merchant { get; set; }
+            public DateTime? ReceiptDate { get; set; }
+            public decimal? Total { get; set; }
+            public string StoragePath { get; set; } = "";
+        }
+    }
+}
diff --git a/MoneyMap/Pages/Shared/_Layout.cshtml b/MoneyMap/Pages/Shared/_Layout.cshtml
index c4039fd..e796caa 100644
--- a/MoneyMap/Pages/Shared/_Layout.cshtml
+++ b/MoneyMap/Pages/Shared/_Layout.cshtml
@@ -25,6 +25,9 @@
                         <li class="nav-item">
                             <a class="nav-link text-dark" asp-page="/Transactions">Transactions</a>
                         </li>
+                        <li class="nav-item">
+                            <a class="nav-link text-dark" asp-page="/Receipts">Receipts</a>
+                        </li>
                         <li class="nav-item">
                             <a class="nav-link text-dark" asp-page="/Accounts">Accounts</a>
                         </li>
diff --git a/MoneyMap/Pages/Transactions.cshtml.cs b/MoneyMap/Pages/Transactions.cshtml.cs
index 8424a79..a7a5524 100644
--- a/MoneyMap/Pages/Transactions.cshtml.cs
+++ b/MoneyMap/Pages/Transactions.cshtml.cs
@@ -129,9 +129,9 @@ namespace MoneyMap.Pages
             // Get receipt counts for the current page only
             var transactionIds = transactions.Select(t => t.Id).ToList();
             var receiptCounts = await _db.Receipts
-                .Where(r => transactionIds.Contains(r.TransactionId))
+                .Where(r => r.TransactionId != null && transactionIds.Contains(r.TransactionId.Value))
                 .GroupBy(r => r.TransactionId)
-                .Select(g => new { TransactionId = g.Key, Count = g.Count() })
+                .Select(g => new { TransactionId = g.Key!.Value, Count = g.Count() })
                 .ToListAsync();
 
             var receiptCountDict = receiptCounts.ToDictionary(x => x.TransactionId, x => x.Count);
diff --git a/MoneyMap/Services/ReceiptManager.cs b/MoneyMap/Services/ReceiptManager.cs
index fceb320..73d0c7b 100644
--- a/MoneyMap/Services/ReceiptManager.cs
+++ b/MoneyMap/Services/ReceiptManager.cs
@@ -15,7 +15,9 @@ namespace MoneyMap.Services
     public interface IReceiptManager
     {
         Task<ReceiptUploadResult> UploadReceiptAsync(long transactionId, IFormFile file);
+        Task<ReceiptUploadResult> UploadUnmappedReceiptAsync(IFormFile file);
         Task<bool> DeleteReceiptAsync(long receiptId);
+        Task<bool> MapReceiptToTransactionAsync(long receiptId, long transactionId);
         string GetReceiptPhysicalPath(Receipt receipt);
         Task<Receipt?> GetReceiptAsync(long receiptId);
     }
@@ -43,6 +45,21 @@ namespace MoneyMap.Services
         }
 
         public async Task<ReceiptUploadResult> UploadReceiptAsync(long transactionId, IFormFile file)
+        {
+            // Verify transaction exists
+            var transaction = await _db.Transactions.FindAsync(transactionId);
+            if (transaction == null)
+                return ReceiptUploadResult.Failure("Transaction not found.");
+
+            return await UploadReceiptInternalAsync(file, transactionId);
+        }
+
+        public async Task<ReceiptUploadResult> UploadUnmappedReceiptAsync(IFormFile file)
+        {
+            return await UploadReceiptInternalAsync(file, null);
+        }
+
+        private async Task<ReceiptUploadResult> UploadReceiptInternalAsync(IFormFile file, long? transactionId)
         {
             // Validate file
             if (file == null || file.Length == 0)
@@ -55,11 +72,6 @@ namespace MoneyMap.Services
             if (!AllowedExtensions.Contains(extension))
                 return ReceiptUploadResult.Failure($"File type {extension} not allowed. Use: {string.Join(", ", AllowedExtensions)}");
 
-            // Verify transaction exists
-            var transaction = await _db.Transactions.FindAsync(transactionId);
-            if (transaction == null)
-                return ReceiptUploadResult.Failure("Transaction not found.");
-
             // Create receipts directory if it doesn't exist
             var receiptsBasePath = GetReceiptsBasePath();
             if (!Directory.Exists(receiptsBasePath))
@@ -74,15 +86,18 @@ namespace MoneyMap.Services
                 fileHash = BitConverter.ToString(hashBytes).Replace("-", "").ToLowerInvariant();
             }
 
-            // Check for duplicate (same transaction + same hash)
-            var existingReceipt = await _db.Receipts
-                .FirstOrDefaultAsync(r => r.TransactionId == transactionId && r.FileHashSha256 == fileHash);
+            // Check for duplicate (same transaction + same hash, or same hash if unmapped)
+            if (transactionId.HasValue)
+            {
+                var existingReceipt = await _db.Receipts
+                    .FirstOrDefaultAsync(r => r.TransactionId == transactionId && r.FileHashSha256 == fileHash);
 
-            if (existingReceipt != null)
-                return ReceiptUploadResult.Failure("This receipt has already been uploaded for this transaction.");
+                if (existingReceipt != null)
+                    return ReceiptUploadResult.Failure("This receipt has already been uploaded for this transaction.");
+            }
 
             // Generate unique filename
-            var storedFileName = $"{transactionId}_{Guid.NewGuid()}{extension}";
+            var storedFileName = $"{transactionId?.ToString() ?? "unmapped"}_{Guid.NewGuid()}{extension}";
             var filePath = Path.Combine(receiptsBasePath, storedFileName);
 
             // Save file
@@ -113,6 +128,29 @@ namespace MoneyMap.Services
             return ReceiptUploadResult.Success(receipt);
         }
 
+        public async Task<bool> MapReceiptToTransactionAsync(long receiptId, long transactionId)
+        {
+            var receipt = await _db.Receipts.FindAsync(receiptId);
+            if (receipt == null)
+                return false;
+
+            var transaction = await _db.Transactions.FindAsync(transactionId);
+            if (transaction == null)
+                return false;
+
+            // Check if this receipt is already mapped to another transaction
+            if (receipt.TransactionId.HasValue && receipt.TransactionId.Value != transactionId)
+            {
+                // Could return a more specific error, but for now just return false
+                return false;
+            }
+
+            receipt.TransactionId = transactionId;
+            await _db.SaveChangesAsync();
+
+            return true;
+        }
+
         private static string SanitizeFileName(string fileName)
         {
             if (string.IsNullOrWhiteSpace(fileName))