diff --git a/app/Billing/Webhooks/BillingWebhookEventRecorder.php b/app/Billing/Webhooks/BillingWebhookEventRecorder.php
new file mode 100644
index 0000000..0c47c83
--- /dev/null
+++ b/app/Billing/Webhooks/BillingWebhookEventRecorder.php
@@ -0,0 +1,34 @@
+<?php
+
+namespace App\Billing\Webhooks;
+
+use App\Models\BillingWebhookEvent;
+use Illuminate\Support\Carbon;
+
+final class BillingWebhookEventRecorder
+{
+    public function recordIfNew(string $provider, string $eventId, string $type, array $payload): BillingWebhookEvent
+    {
+        return BillingWebhookEvent::firstOrCreate(
+            ['provider_event_id' => $eventId],
+            [
+                'provider' => $provider,
+                'type' => $type,
+                'payload' => $payload,
+            ],
+        );
+    }
+
+    public function markProcessed(BillingWebhookEvent $event): void
+    {
+        $event->update(['processed_at' => Carbon::now()]);
+    }
+
+    public function wasProcessed(string $provider, string $eventId): bool
+    {
+        return BillingWebhookEvent::query()
+            ->where('provider_event_id', $eventId)
+            ->whereNotNull('processed_at')
+            ->exists();
+    }
+}
diff --git a/tests/Feature/Billing/BillingWebhookEventRecorderTest.php b/tests/Feature/Billing/BillingWebhookEventRecorderTest.php
new file mode 100644
index 0000000..cc9e446
--- /dev/null
+++ b/tests/Feature/Billing/BillingWebhookEventRecorderTest.php
@@ -0,0 +1,34 @@
+<?php
+
+use App\Billing\Webhooks\BillingWebhookEventRecorder;
+use App\Models\BillingWebhookEvent;
+
+it('records billing webhook event only once', function () {
+    $recorder = app(BillingWebhookEventRecorder::class);
+
+    $first = $recorder->recordIfNew('stripe', 'evt_123', 'invoice.paid', ['id' => 'evt_123']);
+    $second = $recorder->recordIfNew('stripe', 'evt_123', 'invoice.paid', ['id' => 'evt_123']);
+
+    expect($first->wasRecentlyCreated)->toBeTrue();
+    expect($second->wasRecentlyCreated)->toBeFalse();
+    expect(BillingWebhookEvent::query()->where('provider_event_id', 'evt_123')->count())->toBe(1);
+});
+
+it('marks webhook event as processed', function () {
+    $recorder = app(BillingWebhookEventRecorder::class);
+
+    $event = $recorder->recordIfNew('stripe', 'evt_456', 'customer.subscription.updated', []);
+    $recorder->markProcessed($event);
+
+    expect($event->fresh()->processed_at)->not->toBeNull();
+});
+
+it('detects already processed webhook event', function () {
+    $recorder = app(BillingWebhookEventRecorder::class);
+
+    $event = $recorder->recordIfNew('stripe', 'evt_789', 'invoice.paid', []);
+    expect($recorder->wasProcessed('stripe', 'evt_789'))->toBeFalse();
+
+    $recorder->markProcessed($event);
+    expect($recorder->wasProcessed('stripe', 'evt_789'))->toBeTrue();
+});