diff --git a/build.gradle.kts b/build.gradle.kts
index 20adac91..9a957741 100644
--- a/build.gradle.kts
+++ b/build.gradle.kts
@@ -53,7 +53,7 @@ val commonsCompressVersion = "1.27.1"
 val commonsLang3Version = "3.17.0"
 val commonsTextVersion = "1.12.0"
 val jacksonModuleVersion = "2.18.1"
-
+val jsoupVersion = "1.18.1"
 
 dependencies {
 	implementation("org.springframework.boot:spring-boot-starter")
@@ -71,6 +71,11 @@ dependencies {
 
 	implementation("com.fasterxml.jackson.module:jackson-module-parameter-names:$jacksonModuleVersion")
 
+	// Used for mail
+	implementation("org.springframework.boot:spring-boot-starter-mail")
+	implementation("org.springframework.retry:spring-retry")
+	implementation("org.jsoup:jsoup:$jsoupVersion")
+
 	//	Testing
 	testImplementation("org.springframework.boot:spring-boot-starter-test")
 	testImplementation("org.junit.jupiter:junit-jupiter-api")
diff --git a/gradle.lockfile b/gradle.lockfile
index e69d2c27..2905cf40 100644
--- a/gradle.lockfile
+++ b/gradle.lockfile
@@ -39,4 +39,10 @@ org.springframework:spring-core:6.1.14=compileClasspath
 org.springframework:spring-expression:6.1.14=compileClasspath
 org.springframework:spring-jcl:6.1.14=compileClasspath
 org.yaml:snakeyaml:2.0=compileClasspath
+org.eclipse.angus:jakarta.mail:2.0.3=compileClasspath
+org.springframework:spring-context-support:6.1.14=compileClasspath
+org.jsoup:jsoup:1.18.1=compileClasspath
+jakarta.activation:jakarta.activation-api:2.1.3=compileClasspath
+org.springframework.boot:spring-boot-starter-mail:3.3.5=compileClasspath
+org.springframework.retry:spring-retry:2.0.10=compileClasspath
 empty=
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/FdRIngestionActivity.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivity.java
similarity index 76%
rename from src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/FdRIngestionActivity.java
rename to src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivity.java
index da3b00f2..88e082e5 100644
--- a/src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/FdRIngestionActivity.java
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivity.java
@@ -1,5 +1,5 @@
-package it.gov.pagopa.payhub.activities.activity.fdr;
-import it.gov.pagopa.payhub.activities.dto.fdr.FdRIngestionActivityResult;
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting;
+import it.gov.pagopa.payhub.activities.dto.reportingflow.FdRIngestionActivityResult;
 
 /**
  * Interface for the FdRIngestionActivity.
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivityImpl.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivityImpl.java
new file mode 100644
index 00000000..894d9f87
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivityImpl.java
@@ -0,0 +1,46 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting;
+
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.IngestionFileHandlerService;
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.IngestionFileValidatorService;
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.IngestionFlowRetrieverService;
+import it.gov.pagopa.payhub.activities.dto.reportingflow.FdRIngestionActivityResult;
+import it.gov.pagopa.payhub.activities.dto.reportingflow.IngestionFlowDTO;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.stereotype.Component;
+
+import java.util.ArrayList;
+import java.util.List;
+
+@Slf4j
+@Component
+public class FdRIngestionActivityImpl implements FdRIngestionActivity {
+	private final IngestionFlowRetrieverService ingestionFlowRetrieverService;
+	private final IngestionFileValidatorService ingestionFileValidatorService;
+	private final IngestionFileHandlerService ingestionFileHandlerService;
+
+	public FdRIngestionActivityImpl(IngestionFlowRetrieverService ingestionFlowRetrieverService,
+	                                IngestionFileValidatorService ingestionFileValidatorService,
+	                                IngestionFileHandlerService ingestionFileHandlerService) {
+		this.ingestionFlowRetrieverService = ingestionFlowRetrieverService;
+		this.ingestionFileValidatorService = ingestionFileValidatorService;
+		this.ingestionFileHandlerService = ingestionFileHandlerService;
+	}
+
+	@Override
+	public FdRIngestionActivityResult processFile(String ingestionFlowId) {
+		List<String> iufList = new ArrayList<>();
+		boolean success = true;
+
+		try {
+			IngestionFlowDTO ingestionFlowDTO = ingestionFlowRetrieverService.getIngestionFlow(Long.valueOf(ingestionFlowId));
+
+			ingestionFileValidatorService.validate(ingestionFlowDTO.getFilePathName(), ingestionFlowDTO.getFileName(), ingestionFlowDTO.getRequestTokenCode());
+
+			ingestionFileHandlerService.setUpProcess(ingestionFlowDTO.getFilePathName(), ingestionFlowDTO.getFileName());
+		} catch (Exception e) {
+			log.error("Error during IngestionActivity flowId {} due to: {}", ingestionFlowId, e.getMessage());
+			success = false;
+		}
+		return new FdRIngestionActivityResult(iufList, success);
+	}
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/SendEmailIngestionFlowActivity.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/SendEmailIngestionFlowActivity.java
similarity index 90%
rename from src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/SendEmailIngestionFlowActivity.java
rename to src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/SendEmailIngestionFlowActivity.java
index f5758fab..41520dc8 100644
--- a/src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/SendEmailIngestionFlowActivity.java
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/SendEmailIngestionFlowActivity.java
@@ -1,4 +1,4 @@
-package it.gov.pagopa.payhub.activities.activity.fdr;
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting;
 
 /**
  * Interface for SendEmailIngestionFlowActivity.
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/SendEmailIngestionFlowActivityImpl.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/SendEmailIngestionFlowActivityImpl.java
new file mode 100644
index 00000000..002652eb
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/SendEmailIngestionFlowActivityImpl.java
@@ -0,0 +1,64 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting;
+
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.AsyncSendMailService;
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.IngestionFlowRetrieverService;
+import it.gov.pagopa.payhub.activities.dao.IngestionFlowDao;
+import it.gov.pagopa.payhub.activities.dto.reportingflow.IngestionFlowDTO;
+import it.gov.pagopa.payhub.activities.exception.SendMailException;
+import it.gov.pagopa.payhub.activities.helper.MailParameterHelper;
+import it.gov.pagopa.payhub.activities.model.MailParams;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.mail.javamail.JavaMailSender;
+import org.springframework.stereotype.Component;
+
+@Slf4j
+@Component
+public class SendEmailIngestionFlowActivityImpl implements  SendEmailIngestionFlowActivity {
+    private final IngestionFlowRetrieverService ingestionFlowRetrieverService;
+    private final AsyncSendMailService asyncSendMailService;
+    private final MailParams mailParams;
+    private final JavaMailSender javaMailSender;
+    private final IngestionFlowDao ingestionFlowDao;
+
+    public SendEmailIngestionFlowActivityImpl(IngestionFlowRetrieverService ingestionFlowRetrieverService, AsyncSendMailService asyncSendMailService, IngestionFlowDao ingestionFlowDao, MailParams mailParams, JavaMailSender javaMailSender) {
+        this.ingestionFlowRetrieverService = ingestionFlowRetrieverService;
+        this.asyncSendMailService = asyncSendMailService;
+        this.ingestionFlowDao = ingestionFlowDao;
+        this.mailParams = mailParams;
+        this.javaMailSender = javaMailSender;
+    }
+
+    /**
+     * Sends an email based on the process result of the given file ingestionFlow ID.
+     *
+     * @param ingestionFlowId       the unique identifier of the IngestionFlow record related to the imported file.
+     * @param success      true if the process succeeded, false otherwise.
+     * @return true if the email was sent successfully, false otherwise.
+     */
+    @Override
+    public boolean sendEmail(String ingestionFlowId, boolean success) {
+        // verify if previous operation is success
+        if (success){
+            try {
+                IngestionFlowDTO ingestionFlowDTO = ingestionFlowRetrieverService.getIngestionFlow(Long.valueOf(ingestionFlowId));
+                if (ingestionFlowDTO!=null) {
+                    mailParams.setIngestionFlowDTO(ingestionFlowDTO);
+                }
+                // get e-mail parameters
+                MailParams params = MailParameterHelper.getMailParams(mailParams);
+
+                // send e-mail if there are no errors in parameters
+                if (params.isSuccess()){
+                    mailParams.setHtmlText(params.getHtmlText());
+                    mailParams.setMailSubject(params.getMailSubject());
+                    mailParams.setIngestionFlowId(ingestionFlowId);
+                    asyncSendMailService.sendMail(javaMailSender, mailParams);
+                    return true;
+                }
+            } catch (Exception e) {
+                throw new SendMailException("Error sending mail for id: "+ingestionFlowId);
+            }
+        }
+        return false;
+    }
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/UpdateIngestionFlowStatusActivity.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/UpdateIngestionFlowStatusActivity.java
similarity index 88%
rename from src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/UpdateIngestionFlowStatusActivity.java
rename to src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/UpdateIngestionFlowStatusActivity.java
index 01bfd004..7c7a5359 100644
--- a/src/main/java/it/gov/pagopa/payhub/activities/activity/fdr/UpdateIngestionFlowStatusActivity.java
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/UpdateIngestionFlowStatusActivity.java
@@ -1,4 +1,4 @@
-package it.gov.pagopa.payhub.activities.activity.fdr;
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting;
 
 /**
  * Interface for the UpdateIngestionFlowStatusActivity.
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/AsyncSendMailService.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/AsyncSendMailService.java
new file mode 100644
index 00000000..828147dd
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/AsyncSendMailService.java
@@ -0,0 +1,76 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting.service;
+
+import it.gov.pagopa.payhub.activities.exception.SendMailException;
+import it.gov.pagopa.payhub.activities.model.MailParams;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.commons.lang3.ArrayUtils;
+import org.jsoup.Jsoup;
+import org.jsoup.nodes.Document;
+import org.jsoup.safety.Safelist;
+import org.springframework.beans.factory.annotation.Value;
+import org.springframework.context.annotation.Bean;
+import org.springframework.mail.MailException;
+import org.springframework.mail.javamail.JavaMailSender;
+import org.springframework.mail.javamail.MimeMessageHelper;
+import org.springframework.retry.annotation.Backoff;
+import org.springframework.retry.annotation.Recover;
+import org.springframework.retry.annotation.Retryable;
+import org.springframework.scheduling.annotation.Async;
+import org.springframework.scheduling.concurrent.ThreadPoolTaskExecutor;
+import org.springframework.stereotype.Service;
+
+import java.util.concurrent.Executor;
+
+@Service
+@Slf4j
+public class AsyncSendMailService {
+  @Value("${async.sendMail.corePoolSize:2}")
+  private String corePoolSize;
+  @Value("${async.sendMail.maxPoolSize:10}")
+  private String maxPoolSize;
+  @Value("${async.sendMail.queueCapacity:500}")
+  private String queueCapacity;
+
+
+  @Async("sendMailTaskExecutor")
+  @Retryable(value = MailException.class, maxAttemptsExpression = "${async.sendMail.retry.maxAttempts}",
+          backoff = @Backoff(random = true, delayExpression = "${async.sendMail.retry.delay}",
+                  maxDelayExpression = "${async.sendMail.retry.maxDelay}", multiplierExpression = "${async.sendMail.retry.multiplier}"))
+  public void sendMail(JavaMailSender javaMailSender, MailParams mailParams) {
+    try {
+      javaMailSender.send( mimeMessage -> {
+        MimeMessageHelper message = new MimeMessageHelper(mimeMessage, true, "UTF-8");
+        message.setFrom(mailParams.getEmailFromAddress(), mailParams.getEmailFromName());
+        message.setTo(mailParams.getTo());
+        if(ArrayUtils.isNotEmpty(mailParams.getCc()))
+          message.setCc(mailParams.getCc());
+        message.setSubject(mailParams.getMailSubject());
+        String plainText = Jsoup.clean(mailParams.getHtmlText(), "", Safelist.none(), new Document.OutputSettings().prettyPrint(false));
+        message.setText(plainText, mailParams.getHtmlText());
+        log.info("sending mail message");
+      } );
+      log.info("MAIL has been send");
+    }
+    catch (Exception e) {
+      log.info("MAIL error");
+      throw new SendMailException("Error in mail sending");
+    }
+  }
+
+  @Recover
+  private void recover(MailException e, String[] to, String[] cc, String subject, String htmlText){
+    //TODO write fail to db or queue for retry, in case
+  }
+
+  @Bean("sendMailTaskExecutor")
+  public Executor taskExecutor() {
+    ThreadPoolTaskExecutor executor = new ThreadPoolTaskExecutor();
+    executor.setCorePoolSize(Integer.parseInt(corePoolSize));
+    executor.setMaxPoolSize(Integer.parseInt(maxPoolSize));
+    executor.setQueueCapacity(Integer.parseInt(queueCapacity));
+    executor.setThreadNamePrefix("BatchSendMail-");
+    executor.initialize();
+    return executor;
+  }
+
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileHandlerService.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileHandlerService.java
new file mode 100644
index 00000000..0c73d087
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileHandlerService.java
@@ -0,0 +1,55 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting.service;
+
+import it.gov.pagopa.payhub.activities.util.AESUtils;
+import it.gov.pagopa.payhub.activities.util.FileUtils;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.beans.factory.annotation.Value;
+import org.springframework.stereotype.Service;
+
+import java.io.IOException;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.nio.file.Paths;
+
+@Slf4j
+@Service
+public class IngestionFileHandlerService {
+	private static final String TEMPORARY_PATH = "TEMP";
+
+	private final String dataCipherPsw;
+
+	public IngestionFileHandlerService(@Value("${data-cipher.encrypt-psw}") String dataCipherPsw) {
+		this.dataCipherPsw = dataCipherPsw;
+	}
+
+	public Path setUpProcess(String relativePath, String filename) throws IOException {
+		Path relativePathDir = Paths.get(relativePath);
+		Path encryptedFilePath = relativePathDir.resolve(filename);
+
+		// Prepare temporary path
+		Path temporaryPath = relativePathDir.resolve(TEMPORARY_PATH);
+		Files.createDirectories(temporaryPath);
+
+		// Derive the decrypted file name and path
+		String filenameNoCipher = filename.replace(AESUtils.CIPHER_EXTENSION, "");
+		Path temporaryZipFilePath = temporaryPath.resolve(filenameNoCipher);
+
+		// Decrypt the file
+		log.debug("Decrypting file: {}", encryptedFilePath);
+		AESUtils.decrypt(dataCipherPsw, encryptedFilePath.toFile(), temporaryZipFilePath.toFile());
+
+		// Validate ZIP file
+		log.debug("Validating ZIP file: {}", temporaryZipFilePath);
+		FileUtils.validateZip(temporaryZipFilePath);
+
+		// Unzip the file
+		String unzippedFilename = filenameNoCipher.replace(".zip", ".xml");
+		Path outputUnzippedPath = temporaryPath.resolve(unzippedFilename);
+
+		log.debug("Unzipping file: {} to {}", temporaryZipFilePath, outputUnzippedPath);
+		FileUtils.unzipFile(temporaryZipFilePath, outputUnzippedPath);
+
+		log.debug("File setup process completed successfully for: {}", filename);
+		return outputUnzippedPath;
+	}
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileValidatorService.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileValidatorService.java
new file mode 100644
index 00000000..4753cd8f
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileValidatorService.java
@@ -0,0 +1,71 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting.service;
+
+import it.gov.pagopa.payhub.activities.exception.InvalidIngestionFileException;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.commons.codec.binary.Hex;
+import org.apache.commons.io.IOUtils;
+import org.springframework.stereotype.Service;
+
+import java.io.IOException;
+import java.io.InputStream;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.nio.file.Paths;
+import java.security.DigestInputStream;
+import java.security.MessageDigest;
+import java.security.NoSuchAlgorithmException;
+
+@Slf4j
+@Service
+public class IngestionFileValidatorService {
+
+	public void validate(String relativePath, String filename, String requestTokenCode) {
+		Path fileLocation = Paths.get(relativePath, filename);
+
+		validateFile(fileLocation);
+		validateAUTH(fileLocation.toString(), requestTokenCode);
+		validateMD5(fileLocation.toString());
+	}
+
+	private void validateFile(Path filePath) {
+		if (!Files.exists(filePath) || !Files.isRegularFile(filePath)) {
+			throw new InvalidIngestionFileException("File non trovato: " + filePath);
+		}
+	}
+
+	private void validateMD5(String filename) {
+		String md5 = filename.replace(".zip", ".md5");
+		String valueMD5 = readContentFile(md5);
+		String calculatedMD5 = calculateMd5(filename);
+		if(!valueMD5.equalsIgnoreCase(calculatedMD5)) {
+			throw new InvalidIngestionFileException("Error while calculating MD5 file value");
+		}
+	}
+
+	private void validateAUTH(String filename, String requestToken) {
+		String auth = filename.replace(".zip", ".auth");
+		String valueAUTH = readContentFile(auth);
+		if(!valueAUTH.equalsIgnoreCase(requestToken)) {
+			throw new InvalidIngestionFileException("Error while calculating MD5 file value");
+		}
+	}
+
+	private String readContentFile(String filename) {
+		try {
+			return Files.readString(Paths.get(filename));
+		} catch (IOException e) {
+			throw new InvalidIngestionFileException("Error while reading file: " + filename);
+		}
+	}
+
+	private String calculateMd5(String filename) {
+		try (InputStream is = Files.newInputStream(Paths.get(filename))) {
+			MessageDigest md = MessageDigest.getInstance("MD5");
+			DigestInputStream dis = new DigestInputStream(is, md);
+			IOUtils.toByteArray(dis);
+			return Hex.encodeHexString(md.digest());
+		} catch (NoSuchAlgorithmException | IOException e) {
+			throw new InvalidIngestionFileException("Error while calculating MD5");
+		}
+	}
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFlowRetrieverService.java b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFlowRetrieverService.java
new file mode 100644
index 00000000..6cca2811
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFlowRetrieverService.java
@@ -0,0 +1,27 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting.service;
+
+import it.gov.pagopa.payhub.activities.dao.IngestionFlowDao;
+import it.gov.pagopa.payhub.activities.dto.reportingflow.IngestionFlowDTO;
+import it.gov.pagopa.payhub.activities.exception.IngestionFlowNotFoundException;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.stereotype.Service;
+
+import java.util.Optional;
+
+@Service
+@Slf4j
+public class IngestionFlowRetrieverService {
+
+	private final IngestionFlowDao ingestionFlowDao;
+
+	public IngestionFlowRetrieverService(IngestionFlowDao ingestionFlowDao) {
+		this.ingestionFlowDao = ingestionFlowDao;
+	}
+
+	public IngestionFlowDTO getIngestionFlow(Long ingestionFlowId) {
+		Optional<IngestionFlowDTO> ingestionFlow = ingestionFlowDao.getIngestionFlow(ingestionFlowId);
+
+		return ingestionFlow
+			.orElseThrow(() -> new IngestionFlowNotFoundException("Cannot found ingestionFlow having id: "+ ingestionFlowId));
+	}
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/dao/IngestionFlowDao.java b/src/main/java/it/gov/pagopa/payhub/activities/dao/IngestionFlowDao.java
new file mode 100644
index 00000000..c663b6d7
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/dao/IngestionFlowDao.java
@@ -0,0 +1,13 @@
+package it.gov.pagopa.payhub.activities.dao;
+
+import it.gov.pagopa.payhub.activities.dto.reportingflow.IngestionFlowDTO;
+
+import java.util.Optional;
+
+public interface IngestionFlowDao {
+
+	/**
+	 *  * It will return the requested IngestionFlowDTO entity from its id
+	 * */
+	Optional<IngestionFlowDTO> getIngestionFlow(Long ingestionFlowId);
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/dto/fdr/FdRIngestionActivityResult.java b/src/main/java/it/gov/pagopa/payhub/activities/dto/reportingflow/FdRIngestionActivityResult.java
similarity index 87%
rename from src/main/java/it/gov/pagopa/payhub/activities/dto/fdr/FdRIngestionActivityResult.java
rename to src/main/java/it/gov/pagopa/payhub/activities/dto/reportingflow/FdRIngestionActivityResult.java
index 304a55dd..5c2c51f2 100644
--- a/src/main/java/it/gov/pagopa/payhub/activities/dto/fdr/FdRIngestionActivityResult.java
+++ b/src/main/java/it/gov/pagopa/payhub/activities/dto/reportingflow/FdRIngestionActivityResult.java
@@ -1,4 +1,4 @@
-package it.gov.pagopa.payhub.activities.dto.fdr;
+package it.gov.pagopa.payhub.activities.dto.reportingflow;
 
 import lombok.AllArgsConstructor;
 import lombok.Data;
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/dto/reportingflow/IngestionFlowDTO.java b/src/main/java/it/gov/pagopa/payhub/activities/dto/reportingflow/IngestionFlowDTO.java
new file mode 100644
index 00000000..e79a85ac
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/dto/reportingflow/IngestionFlowDTO.java
@@ -0,0 +1,37 @@
+package it.gov.pagopa.payhub.activities.dto.reportingflow;
+
+import it.gov.pagopa.payhub.activities.dto.OrganizationDTO;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.sql.Timestamp;
+
+@Data
+@Builder
+@NoArgsConstructor
+@AllArgsConstructor
+public class IngestionFlowDTO {
+	private Long ingestionFlowId;
+	private int version;
+	private OrganizationDTO orgId;
+	private String PspIdentifier;
+	private String flowIdentifierCode;
+	private Timestamp flowDateTime;
+	private String flowType;
+	private String flowTypeCode;
+	private String operatorName;
+	private String status;
+	private String filePathName;
+	private String fileName;
+	private Long downloadedFileSize;
+	private String requestTokenCode;
+	private Timestamp creationDate;
+	private Timestamp lastChangeDate;
+	private String fileSourceCode;
+	private String descriptionFileNameScraps;
+	private String errorCode;
+	private Long TotalRowsNumber;
+	private Long numberLinesImportedCorrectly;
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/exception/IngestionFlowNotFoundException.java b/src/main/java/it/gov/pagopa/payhub/activities/exception/IngestionFlowNotFoundException.java
new file mode 100644
index 00000000..a155398b
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/exception/IngestionFlowNotFoundException.java
@@ -0,0 +1,6 @@
+package it.gov.pagopa.payhub.activities.exception;
+
+public class IngestionFlowNotFoundException extends ActivitiesException {
+
+	public IngestionFlowNotFoundException(String message) { super(message); }
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/exception/InvalidIngestionFileException.java b/src/main/java/it/gov/pagopa/payhub/activities/exception/InvalidIngestionFileException.java
new file mode 100644
index 00000000..f8bf1a9b
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/exception/InvalidIngestionFileException.java
@@ -0,0 +1,7 @@
+package it.gov.pagopa.payhub.activities.exception;
+
+public class InvalidIngestionFileException extends ActivitiesException {
+	public InvalidIngestionFileException(String message) {
+		super(message);
+	}
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/exception/SendMailException.java b/src/main/java/it/gov/pagopa/payhub/activities/exception/SendMailException.java
new file mode 100644
index 00000000..3f7d5da7
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/exception/SendMailException.java
@@ -0,0 +1,7 @@
+package it.gov.pagopa.payhub.activities.exception;
+
+
+public class SendMailException extends ActivitiesException {
+    public SendMailException(String message) { super(message); }
+}
+
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/helper/EmailHelper.java b/src/main/java/it/gov/pagopa/payhub/activities/helper/EmailHelper.java
new file mode 100644
index 00000000..a5d1523f
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/helper/EmailHelper.java
@@ -0,0 +1,23 @@
+package it.gov.pagopa.payhub.activities.helper;
+
+import it.gov.pagopa.payhub.activities.exception.SendMailException;
+
+import java.io.InputStream;
+import java.util.Properties;
+
+public class EmailHelper {
+    /**
+     *
+     * @return mail template Properties from properties
+     */
+    public Properties getProperties() {
+        Properties properties = new Properties();
+        try {
+            InputStream inputStream = EmailHelper.class.getClassLoader().getResourceAsStream("mail-templates.properties");
+            properties.load(inputStream);
+        } catch (Exception e) {
+            throw new SendMailException("Error in mail template configuration");
+        }
+        return properties;
+    }
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/helper/MailParameterHelper.java b/src/main/java/it/gov/pagopa/payhub/activities/helper/MailParameterHelper.java
new file mode 100644
index 00000000..2393fd4e
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/helper/MailParameterHelper.java
@@ -0,0 +1,72 @@
+package it.gov.pagopa.payhub.activities.helper;
+
+import it.gov.pagopa.payhub.activities.dto.reportingflow.IngestionFlowDTO;
+import it.gov.pagopa.payhub.activities.exception.SendMailException;
+import it.gov.pagopa.payhub.activities.model.MailParams;
+import it.gov.pagopa.payhub.activities.utils.Constants;
+import org.apache.commons.text.StringSubstitutor;
+import org.springframework.util.Assert;
+
+import java.text.DateFormat;
+import java.text.SimpleDateFormat;
+import java.util.Date;
+import java.util.HashMap;
+import java.util.Map;
+import java.util.Properties;
+
+public class MailParameterHelper {
+    /**
+     * helper for e-mail
+     * @param mailParams  parameters not updated
+     * @return MailParams parameters updated
+     */
+    public static MailParams getMailParams(MailParams mailParams) {
+
+        IngestionFlowDTO  ingestionFlowDTO = mailParams.getIngestionFlowDTO();
+
+
+        String fileName = ingestionFlowDTO.getFileName();
+        Long fileSize = ingestionFlowDTO.getDownloadedFileSize();
+        Long totalRowsNumber = ingestionFlowDTO.getTotalRowsNumber();
+        DateFormat parser = new SimpleDateFormat("EEE, MMM dd yyyy, hh:mm:ss");
+        String actualDate = parser.format(new Date());
+        String mailText = "Il caricamento del file " + fileName;
+        if (fileSize>0 && totalRowsNumber>0) {
+            mailText += " è andato a buon fine, tutti i " + totalRowsNumber + " dati presenti sono stati caricati correttamente.";
+        }
+        else  {
+            mailText += " NON è andato a buon fine";
+        }
+
+        try {
+            EmailHelper emailHelper = new EmailHelper();
+            Properties mailProperties = emailHelper.getProperties();
+            Assert.notEmpty(mailProperties.values(), "Wrong mail configuration");
+            String templateName = mailParams.getTemplateName();
+            String subject = mailProperties.getProperty("template."+templateName+".subject");
+            String body = mailProperties.getProperty("template."+templateName+".body");
+            Assert.notNull(subject, "Invalid email template (missing subject) "+templateName);
+            Assert.notNull(body, "Invalid email template (missing body) "+templateName);
+
+            String mailSubject = StringSubstitutor.replace(subject, mailParams.getParams(), "{", "}");
+            String htmlText = StringSubstitutor.replace(body, mailParams.getParams(), "{", "}");
+
+            MailParams params = new MailParams();
+            Map<String,String> map = new HashMap<>();
+            map.put(Constants.MAIL_TEXT, mailText);
+            map.put(Constants.ACTUAL_DATE,actualDate);
+            map.put(Constants.FILE_NAME, fileName);
+            params.setMailSubject(mailSubject);
+            params.setHtmlText(htmlText);
+            params.setParams(map);
+            params.setSuccess(true);
+            return params;
+        }
+        catch (SendMailException sendMailException) {
+            throw sendMailException;
+        }
+        catch (Exception e) {
+            throw new SendMailException("Error in mail parameters");
+        }
+    }
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/model/MailParams.java b/src/main/java/it/gov/pagopa/payhub/activities/model/MailParams.java
new file mode 100644
index 00000000..3b684185
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/model/MailParams.java
@@ -0,0 +1,28 @@
+package it.gov.pagopa.payhub.activities.model;
+
+import it.gov.pagopa.payhub.activities.dto.reportingflow.IngestionFlowDTO;
+import lombok.AllArgsConstructor;
+import lombok.Builder;
+import lombok.Data;
+import lombok.NoArgsConstructor;
+
+import java.io.Serializable;
+import java.util.Map;
+
+@Data
+@Builder(toBuilder=true)
+@NoArgsConstructor
+@AllArgsConstructor
+public class MailParams implements Serializable {
+    IngestionFlowDTO ingestionFlowDTO;
+    Map<String, String> params;
+    String ingestionFlowId;
+    String emailFromAddress;
+    String emailFromName;
+    String templateName;
+    String mailSubject;
+    String htmlText;
+    boolean success;
+    String[] to;
+    String[] cc;
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/util/AESUtils.java b/src/main/java/it/gov/pagopa/payhub/activities/util/AESUtils.java
new file mode 100644
index 00000000..94cd1262
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/util/AESUtils.java
@@ -0,0 +1,114 @@
+package it.gov.pagopa.payhub.activities.util;
+
+import javax.crypto.*;
+import javax.crypto.spec.GCMParameterSpec;
+import javax.crypto.spec.PBEKeySpec;
+import javax.crypto.spec.SecretKeySpec;
+import java.io.*;
+import java.nio.ByteBuffer;
+import java.nio.file.Files;
+import java.nio.file.StandardCopyOption;
+import java.security.InvalidAlgorithmParameterException;
+import java.security.InvalidKeyException;
+import java.security.NoSuchAlgorithmException;
+import java.security.SecureRandom;
+import java.security.spec.InvalidKeySpecException;
+import java.security.spec.KeySpec;
+
+public class AESUtils {
+    private AESUtils() {
+    }
+
+    private static final String ALGORITHM = "AES/GCM/NoPadding";
+    private static final String FACTORY_INSTANCE = "PBKDF2WithHmacSHA256";
+    private static final int TAG_LENGTH_BIT = 128;
+    private static final int IV_LENGTH_BYTE = 12;
+    private static final int SALT_LENGTH_BYTE = 16;
+    private static final String ALGORITHM_TYPE = "AES";
+    private static final int KEY_LENGTH = 256;
+    private static final int ITERATION_COUNT = 65536;
+
+    public static final String CIPHER_EXTENSION = ".cipher";
+
+    public static byte[] getRandomNonce(int length) {
+        byte[] nonce = new byte[length];
+        new SecureRandom().nextBytes(nonce);
+        return nonce;
+    }
+
+    public static SecretKey getSecretKey(String password, byte[] salt) {
+        KeySpec spec = new PBEKeySpec(password.toCharArray(), salt, ITERATION_COUNT, KEY_LENGTH);
+
+        try {
+            SecretKeyFactory factory = SecretKeyFactory.getInstance(FACTORY_INSTANCE);
+            return new SecretKeySpec(factory.generateSecret(spec).getEncoded(), ALGORITHM_TYPE);
+        } catch (NoSuchAlgorithmException | InvalidKeySpecException e) {
+            throw new IllegalStateException("Cannot initialize cryptographic data", e);
+        }
+    }
+
+    public static InputStream encrypt(String password, InputStream plainStream) {
+        byte[] salt = getRandomNonce(SALT_LENGTH_BYTE);
+        SecretKey secretKey = getSecretKey(password, salt);
+
+        // GCM recommends 12 bytes iv
+        byte[] iv = getRandomNonce(IV_LENGTH_BYTE);
+        Cipher cipher = initCipher(Cipher.ENCRYPT_MODE, secretKey, iv);
+
+        // prefix IV and Salt to cipher text
+        byte[] prefix = ByteBuffer.allocate(iv.length + salt.length)
+                .put(iv)
+                .put(salt)
+                .array();
+
+        return new SequenceInputStream(
+                new ByteArrayInputStream(prefix),
+                new CipherInputStream(new BufferedInputStream(plainStream), cipher));
+    }
+
+    public static File encrypt(String password, File plainFile) {
+        File cipherFile = new File(plainFile.getAbsolutePath() + CIPHER_EXTENSION);
+        try(FileInputStream fis = new FileInputStream(plainFile);
+            InputStream cipherStream = encrypt(password, fis)){
+            Files.copy(cipherStream, cipherFile.toPath(), StandardCopyOption.REPLACE_EXISTING);
+        } catch (IOException e) {
+            throw new IllegalStateException("Something went wrong when ciphering input file " + plainFile.getAbsolutePath(), e);
+        }
+        return cipherFile;
+    }
+
+    public static InputStream decrypt(String password, InputStream cipherStream) {
+        try {
+            byte[] iv = cipherStream.readNBytes(IV_LENGTH_BYTE);
+            byte[] salt = cipherStream.readNBytes(SALT_LENGTH_BYTE);
+
+            SecretKey secretKey = getSecretKey(password, salt);
+            Cipher cipher = initCipher(Cipher.DECRYPT_MODE, secretKey, iv);
+
+            return new CipherInputStream(new BufferedInputStream(cipherStream), cipher);
+        } catch (IOException e) {
+            throw new IllegalStateException("Cannot read AES prefix data", e);
+        }
+    }
+
+    public static void decrypt(String password, File cipherFile, File outputPlainFile) {
+        try(FileInputStream fis = new FileInputStream(cipherFile);
+            InputStream plainStream = decrypt(password, fis)){
+            Files.copy(plainStream, outputPlainFile.toPath(), StandardCopyOption.REPLACE_EXISTING);
+        } catch (IOException e) {
+            throw new IllegalStateException("Something went wrong when deciphering input file " + cipherFile.getAbsolutePath(), e);
+        }
+    }
+
+    private static Cipher initCipher(int mode, SecretKey secretKey, byte[] iv) {
+        try {
+            Cipher cipher = Cipher.getInstance(ALGORITHM);
+            cipher.init(mode, secretKey, new GCMParameterSpec(TAG_LENGTH_BIT, iv));
+            return cipher;
+        } catch (NoSuchPaddingException | NoSuchAlgorithmException | InvalidKeyException
+                 | InvalidAlgorithmParameterException e) {
+            throw new IllegalStateException("Cannot initialize cipher data", e);
+        }
+    }
+
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/util/FileUtils.java b/src/main/java/it/gov/pagopa/payhub/activities/util/FileUtils.java
new file mode 100644
index 00000000..7c01b9d0
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/util/FileUtils.java
@@ -0,0 +1,52 @@
+package it.gov.pagopa.payhub.activities.util;
+
+import it.gov.pagopa.payhub.activities.exception.InvalidIngestionFileException;
+
+import java.io.IOException;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.nio.file.StandardCopyOption;
+import java.util.Enumeration;
+import java.util.zip.ZipEntry;
+import java.util.zip.ZipFile;
+
+public class FileUtils {
+
+	private FileUtils() {
+	}
+
+	public static void validateZip(Path zipFilePath) {
+		try (ZipFile zipFile = new ZipFile(zipFilePath.toFile())) {
+			zipFile.entries();
+		} catch (Exception e) {
+			throw new InvalidIngestionFileException("Invalid zip file");
+		}
+	}
+
+	public static Path unzipFile(Path zipFilePath, Path outputDir) {
+		Path extractedFilePath;
+		try (ZipFile zipFile = new ZipFile(zipFilePath.toFile())) {
+			Enumeration<? extends ZipEntry> entries = zipFile.entries();
+			if (entries.hasMoreElements()) {
+				ZipEntry entry = entries.nextElement();
+				if (entry.isDirectory()) {
+					throw new InvalidIngestionFileException("ZIP file contains directories, but only files are expected");
+				}
+				String checkedFilename = SecureFileUtils.checkFileName(entry.getName());
+				Path entryPath = outputDir.resolve(checkedFilename);
+				Files.createDirectories(entryPath.getParent());
+				try {
+					Files.copy(zipFile.getInputStream(entry), entryPath, StandardCopyOption.REPLACE_EXISTING);
+					extractedFilePath = entryPath;  // Restituisci il path completo del file estratto
+				} catch (IOException e) {
+					throw new InvalidIngestionFileException("Failed to extract file: " + entry.getName());
+				}
+			} else {
+				throw new InvalidIngestionFileException("ZIP file is empty or contains no files");
+			}
+		} catch (IOException e) {
+			throw new InvalidIngestionFileException("Error while unzipping file: " + zipFilePath);
+		}
+		return extractedFilePath;
+	}
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/util/SecureFileUtils.java b/src/main/java/it/gov/pagopa/payhub/activities/util/SecureFileUtils.java
new file mode 100644
index 00000000..9ebea02f
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/util/SecureFileUtils.java
@@ -0,0 +1,29 @@
+package it.gov.pagopa.payhub.activities.util;
+
+import java.util.zip.ZipEntry;
+
+public class SecureFileUtils {
+  private SecureFileUtils() {
+  }
+
+  /**
+   * Checks if the name of the zip entry is safe.
+   * The name must:
+   * - Start with an alphanumeric character.
+   * - Not contain the string "..".
+   * @param fileName The name of the zip entry.
+   * @return fileName if the name is safe.
+   */
+  public static String checkFileName(String fileName) throws IllegalArgumentException {
+    if (!Character.isLetterOrDigit(fileName.charAt(0))
+        || fileName.contains("..")) {
+      throw new IllegalArgumentException("Potential Zip Slip exploit detected: " + fileName);
+    }
+    return fileName;
+  }
+
+  public static ZipEntry checkFileName(ZipEntry entry) throws IllegalArgumentException {
+    checkFileName(entry.getName());
+    return entry;
+  }
+}
diff --git a/src/main/java/it/gov/pagopa/payhub/activities/utils/Constants.java b/src/main/java/it/gov/pagopa/payhub/activities/utils/Constants.java
new file mode 100644
index 00000000..d9fd19c1
--- /dev/null
+++ b/src/main/java/it/gov/pagopa/payhub/activities/utils/Constants.java
@@ -0,0 +1,7 @@
+package it.gov.pagopa.payhub.activities.utils;
+
+public class Constants {
+    public static final String MAIL_TEXT = "mailText";
+    public static final String ACTUAL_DATE = "actualDate";
+    public static final String FILE_NAME = "fileName";
+}
diff --git a/src/main/resources/application.yml b/src/main/resources/application.yml
index f98de691..8c0ec9f1 100644
--- a/src/main/resources/application.yml
+++ b/src/main/resources/application.yml
@@ -1,4 +1,11 @@
 spring:
   application:
     name: ${artifactId}
-    version: ${version}
\ No newline at end of file
+    version: ${version}
+
+data-chiper:
+  encrypt-psw: "\${DATA_CIPHER_ENCRYPT_PASSWORD:PWD}"
+
+
+ingestion-flow:
+  destination-base-path: ""
\ No newline at end of file
diff --git a/src/main/resources/mail-templates.properties b/src/main/resources/mail-templates.properties
new file mode 100644
index 00000000..8cf25b58
--- /dev/null
+++ b/src/main/resources/mail-templates.properties
@@ -0,0 +1,23 @@
+template.mail-importFlussoRendicontazione-ok.subject=Rendicontazione: Resoconto Caricamento file: {fileName} 
+template.mail-importFlussoRendicontazione-ok.body= \
+Gentile Utente,<br>\n \
+questa e' una mail generata in automatico dal sistema MyPay, si raccomanda di non rispondere a questo messaggio.<br>\n\n \
+Contattare l'assistenza per richiedere, se necessario, ulteriori chiarimenti.<br>\n\n \
+<p>Di seguito il testo del messaggio: {mailText}<br></p>\n\n \
+{actualDate}
+
+template.mail-importFlussoRendicontazione-scarti.subject=Rendicontazione: Resoconto Caricamento file: {fileName} 
+template.mail-importFlussoRendicontazione-scarti.body= \
+Gentile Utente,<br>\n \
+questa e' una mail generata in automatico dal sistema MyPay, si raccomanda di non rispondere a questo messaggio.<br>\n\n \
+Contattare l'assistenza per richiedere, se necessario, ulteriori chiarimenti.<br>\n\n \
+<p>Di seguito il testo del messaggio: {mailText}<br></p>\n\n \
+{actualDate}
+
+template.mail-importFlussoRendicontazione-error.subject=Rendicontazione: Resoconto Caricamento file: {fileName} 
+template.mail-importFlussoRendicontazione-error.body= \
+Gentile Utente,<br>\n \
+questa e' una mail generata in automatico dal sistema MyPay, si raccomanda di non rispondere a questo messaggio.<br>\n\n \
+Contattare l'assistenza per richiedere, se necessario, ulteriori chiarimenti.<br>\n\n \
+<p>Di seguito il testo del messaggio: {mailText}<br></p>\n\n \
+{actualDate}
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/activity/SendEmailIngestionFlowActivityTest.java b/src/test/java/it/gov/pagopa/payhub/activities/activity/SendEmailIngestionFlowActivityTest.java
new file mode 100644
index 00000000..1116871e
--- /dev/null
+++ b/src/test/java/it/gov/pagopa/payhub/activities/activity/SendEmailIngestionFlowActivityTest.java
@@ -0,0 +1,101 @@
+package it.gov.pagopa.payhub.activities.activity;
+
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.SendEmailIngestionFlowActivityImpl;
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.AsyncSendMailService;
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.IngestionFlowRetrieverService;
+import it.gov.pagopa.payhub.activities.dao.IngestionFlowDao;
+import it.gov.pagopa.payhub.activities.dto.reportingflow.IngestionFlowDTO;
+
+import it.gov.pagopa.payhub.activities.model.MailParams;
+import it.gov.pagopa.payhub.activities.utils.Constants;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+import org.springframework.mail.javamail.JavaMailSender;
+import org.springframework.mail.javamail.JavaMailSenderImpl;
+
+import java.text.DateFormat;
+import java.text.SimpleDateFormat;
+import java.util.Date;
+import java.util.HashMap;
+import java.util.Map;
+
+import static org.junit.jupiter.api.Assertions.*;
+
+@ExtendWith(MockitoExtension.class)
+class SendEmailIngestionFlowActivityTest {
+
+    @Mock
+    IngestionFlowRetrieverService ingestionFlowRetrieverService;
+
+    @Mock
+    private IngestionFlowDao ingestionFlowDao;
+
+    @Mock
+    AsyncSendMailService asyncSendMailService;
+
+    private SendEmailIngestionFlowActivityImpl sendEmailIngestionFlowActivity;
+
+    private MailParams mailParams;
+
+    @BeforeEach
+    void init() {
+        JavaMailSender javaMailSender = new JavaMailSenderImpl();
+        mailParams = new MailParams();
+        sendEmailIngestionFlowActivity = new SendEmailIngestionFlowActivityImpl(ingestionFlowRetrieverService, asyncSendMailService, ingestionFlowDao, mailParams, javaMailSender);
+    }
+
+    @Test
+    void sendEmailIngestionSuccess() {
+        boolean success = true;
+        String manageFlussoId = "100";
+        setMailParams(manageFlussoId, "mail-importFlussoRendicontazione-ok", 1000L);
+        boolean result = sendEmailIngestionFlowActivity.sendEmail(manageFlussoId, success);
+        assertTrue(result);
+    }
+
+    @Test
+    void sendEmailIngestionError() {
+        boolean success = true;
+        String manageFlussoId = "100";
+        setMailParams(manageFlussoId, "mail-importFlussoRendicontazione-error", 0L);
+        boolean result = sendEmailIngestionFlowActivity.sendEmail(manageFlussoId, success);
+        assertTrue(result);
+    }
+
+    void setMailParams(String manageFlussoId, String templatename, Long fileSize){
+        Long ingestionFlowId = Long.valueOf(manageFlussoId);
+        IngestionFlowDTO ingestionFlowDTO = new IngestionFlowDTO();
+        ingestionFlowDTO.setFileName("test.zip");
+        ingestionFlowDTO.setIngestionFlowId(ingestionFlowId);
+        ingestionFlowDTO.setDownloadedFileSize(fileSize);
+
+        DateFormat parser = new SimpleDateFormat("EEE, MMM dd yyyy, hh:mm:ss");
+        String actualDate = parser.format(new Date());
+        String mailText = "Il caricamento del file " + ingestionFlowDTO.getFileName();
+        if (fileSize>0) {
+            ingestionFlowDTO.setTotalRowsNumber(100L);
+            mailText += " è andato a buon fine, tutti i " + fileSize + " dati presenti sono stati caricati correttamente.";
+        }
+        else  {
+            ingestionFlowDTO.setTotalRowsNumber(0L);
+            mailText += " NON è andato a buon fine";
+        }
+
+        Map<String,String> map = new HashMap<>();
+        map.put(Constants.MAIL_TEXT, mailText);
+        map.put(Constants.ACTUAL_DATE,actualDate);
+        map.put(Constants.FILE_NAME, ingestionFlowDTO.getFileName());
+
+        mailParams.setEmailFromAddress("test@test.com");
+        mailParams.setEmailFromName("test");
+        mailParams.setTemplateName(templatename);
+        mailParams.setParams(map);
+        mailParams.setIngestionFlowDTO(ingestionFlowDTO);
+    }
+
+
+}
+
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/activity/AuthorizeOperatorOnDebtPositionTypeActivityTest.java b/src/test/java/it/gov/pagopa/payhub/activities/activity/debtposition/AuthorizeOperatorOnDebtPositionTypeActivityTest.java
similarity index 94%
rename from src/test/java/it/gov/pagopa/payhub/activities/activity/AuthorizeOperatorOnDebtPositionTypeActivityTest.java
rename to src/test/java/it/gov/pagopa/payhub/activities/activity/debtposition/AuthorizeOperatorOnDebtPositionTypeActivityTest.java
index 260addbc..a25591d7 100644
--- a/src/test/java/it/gov/pagopa/payhub/activities/activity/AuthorizeOperatorOnDebtPositionTypeActivityTest.java
+++ b/src/test/java/it/gov/pagopa/payhub/activities/activity/debtposition/AuthorizeOperatorOnDebtPositionTypeActivityTest.java
@@ -1,6 +1,5 @@
-package it.gov.pagopa.payhub.activities.activity;
+package it.gov.pagopa.payhub.activities.activity.debtposition;
 
-import it.gov.pagopa.payhub.activities.activity.debtposition.AuthorizeOperatorOnDebtPositionTypeActivity;
 import it.gov.pagopa.payhub.activities.dao.DebtPositionTypeOrgDao;
 import it.gov.pagopa.payhub.activities.dto.OrganizationDTO;
 import it.gov.pagopa.payhub.activities.dto.debtposition.DebtPositionTypeOrgDTO;
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivityImplTest.java b/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivityImplTest.java
new file mode 100644
index 00000000..5758443b
--- /dev/null
+++ b/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/FdRIngestionActivityImplTest.java
@@ -0,0 +1,29 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting;
+
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.IngestionFileHandlerService;
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.IngestionFileValidatorService;
+import it.gov.pagopa.payhub.activities.activity.paymentsreporting.service.IngestionFlowRetrieverService;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+@ExtendWith(MockitoExtension.class)
+class FdRIngestionActivityImplTest {
+
+	@Mock
+	private IngestionFlowRetrieverService ingestionFlowRetrieverServiceMock;
+	@Mock
+	private IngestionFileValidatorService ingestionFileValidatorServiceMock;
+	@Mock
+	private IngestionFileHandlerService ingestionFileHandlerServiceMock;
+
+	private FdRIngestionActivityImpl activity;
+
+	@BeforeEach
+	void init() {
+		activity = new FdRIngestionActivityImpl(ingestionFlowRetrieverServiceMock, ingestionFileValidatorServiceMock, ingestionFileHandlerServiceMock);
+	}
+
+
+}
\ No newline at end of file
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileHandlerServiceTest.java b/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileHandlerServiceTest.java
new file mode 100644
index 00000000..0acfae37
--- /dev/null
+++ b/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileHandlerServiceTest.java
@@ -0,0 +1,44 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting.service;
+
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.io.IOException;
+
+@ExtendWith(MockitoExtension.class)
+class IngestionFileHandlerServiceTest {
+
+	private static final String TEST_PATH = "some/path";
+	private static final String TEST_FILENAME = "testFile.zip";
+	private static final String TEST_CIPHER_PSW = "testPassword";
+
+	private IngestionFileHandlerService ingestionFileHandlerService;
+
+
+	@BeforeEach
+	void setUp() {
+		ingestionFileHandlerService = new IngestionFileHandlerService(TEST_CIPHER_PSW);
+	}
+
+	@Test
+	void setUpProcessSuccess() throws IOException {
+
+	}
+
+	@Test
+	void decryptFailed() throws IOException {
+
+	}
+
+	@Test
+	void validateZipFailed() throws IOException {
+
+	}
+
+	@Test
+	void unzipFileFailed() throws IOException {
+
+	}
+}
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileValidatorServiceTest.java b/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileValidatorServiceTest.java
new file mode 100644
index 00000000..b4149a15
--- /dev/null
+++ b/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFileValidatorServiceTest.java
@@ -0,0 +1,28 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting.service;
+
+import org.junit.jupiter.api.BeforeEach;
+import org.mockito.InjectMocks;
+import org.mockito.Mock;
+import org.mockito.MockitoAnnotations;
+
+import java.nio.file.Path;
+
+class IngestionFileValidatorServiceTest {
+
+	@Mock
+	private Path filePath;
+	@Mock
+	private Path md5FilePath;
+	@Mock
+	private Path authFilePath;
+
+	@InjectMocks
+	private IngestionFileValidatorService ingestionFileValidatorService;
+
+	@BeforeEach
+	void setUp() {
+		MockitoAnnotations.openMocks(this);
+	}
+
+
+}
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFlowRetrieverServiceTest.java b/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFlowRetrieverServiceTest.java
new file mode 100644
index 00000000..b60a2fd1
--- /dev/null
+++ b/src/test/java/it/gov/pagopa/payhub/activities/activity/paymentsreporting/service/IngestionFlowRetrieverServiceTest.java
@@ -0,0 +1,51 @@
+package it.gov.pagopa.payhub.activities.activity.paymentsreporting.service;
+
+import it.gov.pagopa.payhub.activities.dao.IngestionFlowDao;
+import it.gov.pagopa.payhub.activities.dto.reportingflow.IngestionFlowDTO;
+import it.gov.pagopa.payhub.activities.exception.IngestionFlowNotFoundException;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+import org.junit.jupiter.api.extension.ExtendWith;
+import org.mockito.Mock;
+import org.mockito.junit.jupiter.MockitoExtension;
+
+import java.util.Optional;
+
+import static org.junit.jupiter.api.Assertions.assertEquals;
+import static org.junit.jupiter.api.Assertions.assertThrows;
+import static org.mockito.Mockito.when;
+
+@ExtendWith(MockitoExtension.class)
+class IngestionFlowRetrieverServiceTest {
+
+	@Mock
+	private IngestionFlowDao ingestionFlowDaoMock;
+
+	private IngestionFlowRetrieverService service;
+
+	@BeforeEach
+	void init() {
+		service = new IngestionFlowRetrieverService(ingestionFlowDaoMock);
+	}
+
+	@Test
+	void givenIngestionFlowIdThenSuccess() {
+		Long ingestionFlowId = 1L;
+		IngestionFlowDTO expected = IngestionFlowDTO.builder()
+			.ingestionFlowId(ingestionFlowId)
+			.build();
+
+		when(ingestionFlowDaoMock.getIngestionFlow(ingestionFlowId)).thenReturn(Optional.of(expected));
+
+		IngestionFlowDTO actual = service.getIngestionFlow(ingestionFlowId);
+
+		assertEquals(expected, actual);
+	}
+
+	@Test
+	void givenIngestionFlowIdThenThrowIngestionFlowNotFoundException() {
+		Long ingestionFlowId = 1L;
+		when(ingestionFlowDaoMock.getIngestionFlow(ingestionFlowId)).thenReturn(Optional.empty());
+		assertThrows(IngestionFlowNotFoundException.class, () -> service.getIngestionFlow(ingestionFlowId));
+	}
+}
\ No newline at end of file
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/util/AESUtilsTest.java b/src/test/java/it/gov/pagopa/payhub/activities/util/AESUtilsTest.java
new file mode 100644
index 00000000..ad2ee196
--- /dev/null
+++ b/src/test/java/it/gov/pagopa/payhub/activities/util/AESUtilsTest.java
@@ -0,0 +1,47 @@
+package it.gov.pagopa.payhub.activities.util;
+
+import org.junit.jupiter.api.Assertions;
+import org.junit.jupiter.api.Test;
+
+import java.io.ByteArrayInputStream;
+import java.io.File;
+import java.io.IOException;
+import java.io.InputStream;
+import java.nio.charset.StandardCharsets;
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.util.List;
+
+class AESUtilsTest {
+
+    @Test
+    void testStream() throws IOException {
+        // Given
+        String plain = "PLAINTEXT";
+        String psw = "PSW";
+
+        // When
+        InputStream cipherStream = AESUtils.encrypt(psw, new ByteArrayInputStream(plain.getBytes(StandardCharsets.UTF_8)));
+        InputStream resultStream = AESUtils.decrypt(psw, cipherStream);
+
+        // Then
+        Assertions.assertEquals(new String(resultStream.readAllBytes(), StandardCharsets.UTF_8), plain);
+    }
+
+    @Test
+    void testFile() throws IOException {
+        // Given
+        String plain = "PLAINTEXT";
+        Path plainFile = Path.of("build", "tmp", "plainFile.txt");
+        Files.writeString(plainFile, plain);
+        String psw = "PSW";
+        Path decryptedFile = plainFile.getParent().resolve("decryptedFile.txt");
+
+        // When
+        File cipherFile = AESUtils.encrypt(psw, plainFile.toFile());
+        AESUtils.decrypt(psw, cipherFile, decryptedFile.toFile());
+
+        // Then
+        Assertions.assertEquals(Files.readAllLines(decryptedFile), List.of(plain));
+    }
+}
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/util/FileUtilsTest.java b/src/test/java/it/gov/pagopa/payhub/activities/util/FileUtilsTest.java
new file mode 100644
index 00000000..fec48dfa
--- /dev/null
+++ b/src/test/java/it/gov/pagopa/payhub/activities/util/FileUtilsTest.java
@@ -0,0 +1,65 @@
+package it.gov.pagopa.payhub.activities.util;
+
+import it.gov.pagopa.payhub.activities.exception.InvalidIngestionFileException;
+import org.junit.jupiter.api.AfterEach;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+
+import java.nio.file.Files;
+import java.nio.file.Path;
+import java.util.zip.ZipEntry;
+import java.util.zip.ZipOutputStream;
+
+import static org.junit.jupiter.api.Assertions.*;
+
+public class FileUtilsTest {
+
+	private Path zipPath;
+	private Path outputDir;
+
+	@BeforeEach
+	public void setUp() throws Exception {
+		zipPath = Files.createTempFile("testZip", ".zip");
+		outputDir = Files.createTempDirectory("output");
+
+		// Crea un file ZIP di test
+		try (ZipOutputStream zos = new ZipOutputStream(Files.newOutputStream(zipPath))) {
+			ZipEntry entry = new ZipEntry("testFile.xml");
+			zos.putNextEntry(entry);
+			zos.write("This is a test file".getBytes());
+			zos.closeEntry();
+		}
+	}
+
+	@AfterEach
+	public void tearDown() throws Exception {
+		// Pulisce i file temporanei
+		Files.deleteIfExists(zipPath);
+		Files.walk(outputDir)
+		  .map(Path::toFile)
+		  .forEach(file -> file.delete());
+	}
+
+	@Test
+	public void testValidateZip_doesNotThrowExceptionWhenValid(){
+		assertDoesNotThrow(() -> FileUtils.validateZip(zipPath));
+	}
+
+	@Test
+	public void testValidateZip_throwsExceptionWhenInvalid() throws Exception {
+
+		Path invalidZipPath = Files.createTempFile("invalidZip", ".zip");
+
+		assertThrows(InvalidIngestionFileException.class, () -> FileUtils.validateZip(invalidZipPath));
+
+		Files.deleteIfExists(invalidZipPath);
+	}
+
+	@Test
+	public void testUnzipFile_extractsFileSuccessfully() {
+		Path result = FileUtils.unzipFile(zipPath, outputDir);
+
+		Path expectedFilePath = outputDir.resolve("testFile.xml");
+		assertEquals(expectedFilePath, result, "Returned path should match the extracted file path");
+	}
+}
diff --git a/src/test/java/it/gov/pagopa/payhub/activities/util/SecureFileUtilsTest.java b/src/test/java/it/gov/pagopa/payhub/activities/util/SecureFileUtilsTest.java
new file mode 100644
index 00000000..594c7abc
--- /dev/null
+++ b/src/test/java/it/gov/pagopa/payhub/activities/util/SecureFileUtilsTest.java
@@ -0,0 +1,34 @@
+package it.gov.pagopa.payhub.activities.util;
+
+import org.junit.jupiter.api.Test;
+
+import java.util.zip.ZipEntry;
+
+import static org.junit.jupiter.api.Assertions.*;
+
+class SecureFileUtilsTest {
+
+  @Test
+  void givenValidFileNameThenOk() throws IllegalArgumentException {
+    String validFileName = "safeFile.txt";
+    assertDoesNotThrow(() -> SecureFileUtils.checkFileName(validFileName));
+  }
+
+  @Test
+  void givenInvalidFileNameStartingWithNonAlphanumericThenException() {
+    String invalidFileName = "/unsafeFile.txt";
+    assertThrows(IllegalArgumentException.class, () -> SecureFileUtils.checkFileName(invalidFileName));
+  }
+
+  @Test
+  void givenInvalidFileNameContainingDotDotThenException() {
+    String invalidFileName = "safe/../../unsafeFile.txt";
+    assertThrows(IllegalArgumentException.class, () -> SecureFileUtils.checkFileName(invalidFileName));
+  }
+
+  @Test
+  void givenValidZipEntryThenReturnZipEntry() throws IllegalArgumentException {
+    ZipEntry validEntry = new ZipEntry("safeFile.txt");
+    assertEquals(validEntry, SecureFileUtils.checkFileName(validEntry));
+  }
+}
\ No newline at end of file