diff --git a/Tests/Feature/AffiliateSeller/IndexAffiliateSellersTest.php b/Tests/Feature/AffiliateSeller/IndexAffiliateSellersTest.php
new file mode 100644
index 0000000..c8c6f90
--- /dev/null
+++ b/Tests/Feature/AffiliateSeller/IndexAffiliateSellersTest.php
@@ -0,0 +1,181 @@
+<?php
+
+/** @noinspection PhpUnhandledExceptionInspection */
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Tests\Feature\AffiliateSeller;
+
+use DateTime;
+use PHPUnit\Framework\TestCase;
+use PlugAndPay\Sdk\Enum\AffiliateSellerIncludes;
+use PlugAndPay\Sdk\Enum\Direction;
+use PlugAndPay\Sdk\Enum\SellerSortType;
+use PlugAndPay\Sdk\Enum\SellerStatus;
+use PlugAndPay\Sdk\Filters\AffiliateSellerFilter;
+use PlugAndPay\Sdk\Service\AffiliateSellerService;
+use PlugAndPay\Sdk\Tests\Feature\AffiliateSeller\Mock\AffiliateSellerIndexMockClient;
+
+class IndexAffiliateSellersTest extends TestCase
+{
+    /**
+     * @test
+     * @dataProvider relationsProvider
+     */
+    public function index_sellers_with_relations(AffiliateSellerIncludes $include, string $includeValue): void
+    {
+        $client  = (new AffiliateSellerIndexMockClient());
+        $service = new AffiliateSellerService($client);
+
+        $sellers = $service->include($include)->get();
+
+        static::assertSame(1, $sellers[0]->id());
+        static::assertSame("/v2/affiliates/sellers?include=$includeValue", $client->path());
+    }
+
+    /**
+     * Data provider for index_sellers_with_relations.
+     */
+    public static function relationsProvider(): array
+    {
+        return [
+            'address'        => [AffiliateSellerIncludes::ADDRESS, 'address'],
+            'contact'        => [AffiliateSellerIncludes::CONTACT, 'contact'],
+            'profile'        => [AffiliateSellerIncludes::PROFILE, 'profile'],
+            'statistics'     => [AffiliateSellerIncludes::STATISTICS, 'statistics'],
+            'payoutOptions'  => [AffiliateSellerIncludes::PAYOUT_OPTIONS, 'payout_options'],
+            'payoutMethods'  => [AffiliateSellerIncludes::PAYOUT_METHODS, 'payout_methods'],
+        ];
+    }
+
+    /**
+     * @dataProvider sellerFilterDataProvider
+     * @test
+     */
+    public function index_sellers_with_filter(string $method, mixed $value, string $queryKey, string $queryValue): void
+    {
+        $client  = (new AffiliateSellerIndexMockClient());
+        $service = new AffiliateSellerService($client);
+
+        $filter = (new AffiliateSellerFilter())->$method($value);
+        $service->get($filter);
+
+        static::assertSame("/v2/affiliates/sellers?$queryKey=$queryValue", $client->path());
+    }
+
+    /**
+     * @test
+     */
+    public function index_sellers_with_null_decline_reason(): void
+    {
+        $client = (new AffiliateSellerIndexMockClient([
+            [
+                'id'              => 1,
+                'name'            => 'John Doe',
+                'email'           => 'john@example.com',
+                'decline_reason'  => null,
+                'profile_id'      => 1,
+                'status'          => 'accepted',
+                'payout_methods'  => null,
+            ],
+        ]));
+        $service = new AffiliateSellerService($client);
+        $sellers = $service->get();
+
+        static::assertSame(1, $sellers[0]->id());
+        static::assertNull($sellers[0]->declineReason());
+    }
+
+    /**
+     * Data provider for index_sellers_with_filter.
+     */
+    public static function sellerFilterDataProvider(): array
+    {
+        return [
+            [
+                'method'     => 'limit',
+                'value'      => 10,
+                'queryKey'   => 'limit',
+                'queryValue' => '10',
+            ],
+            [
+                'method'     => 'sort',
+                'value'      => SellerSortType::NAME,
+                'queryKey'   => 'sort',
+                'queryValue' => 'name',
+            ],
+            [
+                'method'     => 'sort',
+                'value'      => SellerSortType::COMMISSION,
+                'queryKey'   => 'sort',
+                'queryValue' => 'commission',
+            ],
+            [
+                'method'     => 'sort',
+                'value'      => SellerSortType::LOCKED_REVENUE,
+                'queryKey'   => 'sort',
+                'queryValue' => 'locked_revenue',
+            ],
+            [
+                'method'     => 'sort',
+                'value'      => SellerSortType::PAID_REVENUE,
+                'queryKey'   => 'sort',
+                'queryValue' => 'paid_revenue',
+            ],
+            [
+                'method'     => 'sort',
+                'value'      => SellerSortType::PENDING_REVENUE,
+                'queryKey'   => 'sort',
+                'queryValue' => 'pending_revenue',
+            ],
+            [
+                'method'     => 'sort',
+                'value'      => SellerSortType::SALES,
+                'queryKey'   => 'sort',
+                'queryValue' => 'sales',
+            ],
+            [
+                'method'     => 'sort',
+                'value'      => SellerSortType::TOTAL_REVENUE,
+                'queryKey'   => 'sort',
+                'queryValue' => 'total_revenue',
+            ],
+            [
+                'method'     => 'direction',
+                'value'      => Direction::DESC,
+                'queryKey'   => 'direction',
+                'queryValue' => 'desc',
+            ],
+            [
+                'method'     => 'query',
+                'value'      => 'John',
+                'queryKey'   => 'q',
+                'queryValue' => 'John',
+            ],
+            [
+                'method'     => 'status',
+                'value'      => SellerStatus::ACCEPTED,
+                'queryKey'   => 'status',
+                'queryValue' => 'accepted',
+            ],
+            [
+                'method'     => 'eligibleForPayout',
+                'value'      => true,
+                'queryKey'   => 'eligible_for_payout',
+                'queryValue' => '1',
+            ],
+            [
+                'method'     => 'since',
+                'value'      => new DateTime('2023-01-01'),
+                'queryKey'   => 'since',
+                'queryValue' => '2023-01-01',
+            ],
+            [
+                'method'     => 'until',
+                'value'      => new DateTime('2023-12-31'),
+                'queryKey'   => 'until',
+                'queryValue' => '2023-12-31',
+            ],
+        ];
+    }
+}
diff --git a/Tests/Feature/AffiliateSeller/Mock/AffiliateSellerIndexMockClient.php b/Tests/Feature/AffiliateSeller/Mock/AffiliateSellerIndexMockClient.php
new file mode 100644
index 0000000..2cc1fc8
--- /dev/null
+++ b/Tests/Feature/AffiliateSeller/Mock/AffiliateSellerIndexMockClient.php
@@ -0,0 +1,33 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Tests\Feature\AffiliateSeller\Mock;
+
+use PlugAndPay\Sdk\Entity\Response;
+use PlugAndPay\Sdk\Tests\Feature\ClientMock;
+
+class AffiliateSellerIndexMockClient extends ClientMock
+{
+    private string $path;
+
+    /** @noinspection PhpMissingParentConstructorInspection */
+    public function __construct(array $data = [[]])
+    {
+        foreach ($data as $sellerData) {
+            $this->responseBody[] = $sellerData + AffiliateSellerShowMockClient::BASIC_SELLER;
+        }
+    }
+
+    public function get(string $path): Response
+    {
+        $this->path = $path;
+
+        return new Response(Response::HTTP_OK, ['data' => $this->responseBody]);
+    }
+
+    public function path(): string
+    {
+        return $this->path;
+    }
+}
diff --git a/Tests/Feature/AffiliateSeller/Mock/AffiliateSellerShowMockClient.php b/Tests/Feature/AffiliateSeller/Mock/AffiliateSellerShowMockClient.php
new file mode 100644
index 0000000..7b0330b
--- /dev/null
+++ b/Tests/Feature/AffiliateSeller/Mock/AffiliateSellerShowMockClient.php
@@ -0,0 +1,149 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Tests\Feature\AffiliateSeller\Mock;
+
+use JsonException;
+use PlugAndPay\Sdk\Entity\Response;
+use PlugAndPay\Sdk\Exception\ExceptionFactory;
+use PlugAndPay\Sdk\Exception\NotFoundException;
+use PlugAndPay\Sdk\Exception\ValidationException;
+use PlugAndPay\Sdk\Tests\Feature\ClientMock;
+
+class AffiliateSellerShowMockClient extends ClientMock
+{
+    public const BASIC_SELLER = [
+        'id'              => 1,
+        'name'            => 'John Doe',
+        'email'           => 'john@example.com',
+        'decline_reason'  => '',
+        'profile_id'      => 1,
+        'status'          => 'accepted',
+    ];
+    protected string $path;
+
+    /** @noinspection PhpMissingParentConstructorInspection */
+    public function __construct(array $data = [])
+    {
+        $this->responseBody = ['data' => $data + self::BASIC_SELLER];
+    }
+
+    public function address(array $data = []): self
+    {
+        $this->responseBody['data']['address'] = $data + [
+                'city'        => 'New York',
+                'country'     => 'US',
+                'street'      => 'Main St',
+                'housenumber' => '123',
+                'zipcode'     => '10001',
+            ];
+
+        return $this;
+    }
+
+    public function contact(array $data = []): self
+    {
+        $this->responseBody['data']['contact'] = $data + [
+                'company'       => 'ACME Corp',
+                'email'         => 'john@example.com',
+                'firstname'     => 'John',
+                'lastname'      => 'Doe',
+                'telephone'     => '+1234567890',
+                'website'       => 'https://example.com',
+                'vat_id_number' => 'US123456789',
+                'tax_exempt'    => 'none',
+            ];
+
+        return $this;
+    }
+
+    /**
+     * @throws NotFoundException
+     * @throws ValidationException
+     * @throws JsonException
+     */
+    public function get(string $path): Response
+    {
+        $this->path = $path;
+        $response   = new Response(Response::HTTP_OK, $this->responseBody);
+
+        $exception = ExceptionFactory::create($response->status(), json_encode($response->body(), JSON_THROW_ON_ERROR));
+        if ($exception) {
+            throw $exception;
+        }
+
+        return $response;
+    }
+
+    public function path(): string
+    {
+        return $this->path;
+    }
+
+    public function profile(array $data = []): self
+    {
+        $this->responseBody['data']['profile'] = $data + [
+                'id'                 => 14,
+                'default_recurring'  => false,
+                'default_type'       => 'percentage',
+                'default_value'      => '50.00',
+                'default_form_value' => '2.50',
+                'label'              => '',
+                'session_lifetime'   => 120,
+                'tenant_id'          => 3,
+            ];
+
+        return $this;
+    }
+
+    public function statistics(array $data = []): self
+    {
+        $this->responseBody['data']['statistics'] = $data + [
+                'clicks'     => null,
+                'commission' => 0,
+                'locked'     => 0,
+                'orders'     => 0,
+                'paidout'    => 0,
+                'pending'    => 0,
+                'recurring'  => 0,
+                'sales'      => 0,
+                'value'      => 0,
+            ];
+
+        return $this;
+    }
+
+    public function payoutOptions(array $data = []): self
+    {
+        $this->responseBody['data']['payout_options'] = $data + [
+                'method'   => 'paypal',
+                'settings' => [
+                    'email'          => 'oramcharan@example.com',
+                    'phone'          => '+3177 4223366',
+                    'paypal_me_link' => 'https://paypal.me/lopes.jennifer',
+                ],
+            ];
+
+        return $this;
+    }
+
+    public function payoutMethods(?array $data = null): self
+    {
+        if ($data === null) {
+            $data = [
+                [
+                    'method'   => 'bank_transfer',
+                    'settings' => [
+                        'iban' => 'NL91ABNA0417164300',
+                        'bic'  => 'ABNANL2A',
+                    ],
+                ],
+            ];
+        }
+
+        $this->responseBody['data']['payout_methods'] = $data;
+
+        return $this;
+    }
+}
diff --git a/Tests/Feature/AffiliateSeller/ShowAffiliateSellerTest.php b/Tests/Feature/AffiliateSeller/ShowAffiliateSellerTest.php
new file mode 100644
index 0000000..601b9a6
--- /dev/null
+++ b/Tests/Feature/AffiliateSeller/ShowAffiliateSellerTest.php
@@ -0,0 +1,502 @@
+<?php
+
+/** @noinspection PhpUnhandledExceptionInspection */
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Tests\Feature\AffiliateSeller;
+
+use BadFunctionCallException;
+use PHPUnit\Framework\TestCase;
+use PlugAndPay\Sdk\Entity\AffiliateSeller;
+use PlugAndPay\Sdk\Entity\Response;
+use PlugAndPay\Sdk\Entity\SellerPayoutOptions;
+use PlugAndPay\Sdk\Entity\SellerStatistics;
+use PlugAndPay\Sdk\Enum\AffiliateSellerIncludes;
+use PlugAndPay\Sdk\Enum\CountryCode;
+use PlugAndPay\Sdk\Enum\SellerStatus;
+use PlugAndPay\Sdk\Exception\NotFoundException;
+use PlugAndPay\Sdk\Exception\RelationNotLoadedException;
+use PlugAndPay\Sdk\Exception\UnauthenticatedException;
+use PlugAndPay\Sdk\Service\AffiliateSellerService;
+use PlugAndPay\Sdk\Tests\Feature\AffiliateSeller\Mock\AffiliateSellerShowMockClient;
+use PlugAndPay\Sdk\Tests\Feature\ClientMock;
+
+class ShowAffiliateSellerTest extends TestCase
+{
+    /** @test */
+    public function show_basic_seller(): void
+    {
+        $client  = new AffiliateSellerShowMockClient(['id' => 1]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->find(1);
+
+        static::assertSame(1, $seller->id());
+        static::assertSame('John Doe', $seller->name());
+        static::assertSame('john@example.com', $seller->email());
+        static::assertSame('', $seller->declineReason());
+        static::assertSame(1, $seller->profileId());
+        static::assertSame(SellerStatus::ACCEPTED, $seller->status());
+        static::assertSame('/v2/affiliates/sellers/1', $client->path());
+    }
+
+    /**
+     * @test
+     * @dataProvider relationsProvider
+     */
+    public function show_none_loaded_relationships(string $relation): void
+    {
+        $exception = null;
+
+        try {
+            (new AffiliateSeller(false))->{$relation}();
+        } catch (RelationNotLoadedException $exception) {
+        }
+
+        static::assertInstanceOf(RelationNotLoadedException::class, $exception);
+    }
+
+    /**
+     * Data provider for show_none_loaded_relationships.
+     */
+    public static function relationsProvider(): array
+    {
+        return [
+            'address'        => ['address'],
+            'contact'        => ['contact'],
+            'profile'        => ['profile'],
+            'statistics'     => ['statistics'],
+            'payoutOptions'  => ['payoutOptions'],
+            'payoutMethods'  => ['payoutMethods'],
+        ];
+    }
+
+    /** @test */
+    public function show_not_existing_seller(): void
+    {
+        $client    = new ClientMock(Response::HTTP_NOT_FOUND);
+        $service   = new AffiliateSellerService($client);
+        $exception = null;
+
+        try {
+            $service->find(999);
+        } catch (NotFoundException $exception) {
+        }
+
+        static::assertEquals('Not found', $exception->getMessage());
+    }
+
+    /** @test */
+    public function show_unauthorized_seller(): void
+    {
+        $client    = new ClientMock(Response::HTTP_UNAUTHORIZED);
+        $service   = new AffiliateSellerService($client);
+        $exception = null;
+
+        try {
+            $service->find(999);
+        } catch (UnauthenticatedException $exception) {
+        }
+
+        static::assertEquals('Unable to connect with Plug&Pay. Request is unauthenticated.', $exception->getMessage());
+    }
+
+    /** @test */
+    public function show_seller_with_address(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->address();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::ADDRESS)->find(1);
+
+        $address = $seller->address();
+        static::assertSame('New York', $address->city());
+        static::assertSame(CountryCode::US, $address->country());
+        static::assertSame('Main St', $address->street());
+        static::assertSame('123', $address->houseNumber());
+        static::assertSame('10001', $address->zipcode());
+        static::assertSame('/v2/affiliates/sellers/1?include=address', $client->path());
+    }
+
+    /** @test */
+    public function show_seller_with_contact(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->contact();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::CONTACT)->find(1);
+
+        $contact = $seller->contact();
+        static::assertSame('ACME Corp', $contact->company());
+        static::assertSame('john@example.com', $contact->email());
+        static::assertSame('John', $contact->firstName());
+        static::assertSame('Doe', $contact->lastName());
+        static::assertSame('+1234567890', $contact->telephone());
+        static::assertSame('https://example.com', $contact->website());
+        static::assertSame('/v2/affiliates/sellers/1?include=contact', $client->path());
+    }
+
+    /** @test */
+    public function show_seller_with_profile(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->profile();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PROFILE)->find(1);
+
+        $profile = $seller->profile();
+        static::assertSame(14, $profile->id());
+        static::assertSame('/v2/affiliates/sellers/1?include=profile', $client->path());
+    }
+
+    /** @test */
+    public function show_seller_with_statistics(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->statistics();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::STATISTICS)->find(1);
+
+        $statistics = $seller->statistics();
+        static::assertInstanceOf(SellerStatistics::class, $statistics);
+        static::assertSame('/v2/affiliates/sellers/1?include=statistics', $client->path());
+    }
+
+    /** @test */
+    public function show_seller_with_payout_options(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutOptions();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PAYOUT_OPTIONS)->find(1);
+
+        $payoutOptions = $seller->payoutOptions();
+        static::assertInstanceOf(SellerPayoutOptions::class, $payoutOptions);
+        static::assertSame('/v2/affiliates/sellers/1?include=payout_options', $client->path());
+    }
+
+    /** @test */
+    public function show_seller_statistics_with_values(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->statistics([
+            'clicks'     => 150,
+            'commission' => 2500,
+            'locked'     => 750,
+            'orders'     => 42,
+            'paidout'    => 10000,
+            'pending'    => 1250,
+            'recurring'  => 3500,
+            'sales'      => 55,
+            'value'      => 15000,
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::STATISTICS)->find(1);
+
+        $statistics = $seller->statistics();
+        static::assertSame(150, $statistics->clicks());
+        static::assertSame(2500.0, $statistics->commission());
+        static::assertSame(750.0, $statistics->locked());
+        static::assertSame(42, $statistics->orders());
+        static::assertSame(10000.0, $statistics->paidout());
+        static::assertSame(1250.0, $statistics->pending());
+        static::assertSame(3500.0, $statistics->recurring());
+        static::assertSame(55, $statistics->sales());
+        static::assertSame(15000.0, $statistics->value());
+    }
+
+    /** @test */
+    public function show_seller_statistics_with_null_clicks(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->statistics([
+            'clicks' => null,
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::STATISTICS)->find(1);
+
+        $statistics = $seller->statistics();
+        static::assertNull($statistics->clicks());
+    }
+
+    /** @test */
+    public function show_seller_profile_with_custom_id(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->profile([
+            'id' => 42,
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PROFILE)->find(1);
+
+        $profile = $seller->profile();
+        static::assertSame(42, $profile->id());
+    }
+
+    /** @test */
+    public function show_seller_profile_with_values(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->profile([
+            'id'                 => 99,
+            'default_recurring'  => 1,
+            'default_type'       => 'fixed',
+            'default_value'      => '100.00',
+            'default_form_value' => '5.00',
+            'label'              => 'Premium Seller',
+            'session_lifetime'   => 300,
+            'tenant_id'          => 7,
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PROFILE)->find(1);
+
+        $profile = $seller->profile();
+        static::assertSame(99, $profile->id());
+        static::assertTrue($profile->defaultRecurring());
+        static::assertSame('fixed', $profile->defaultType());
+        static::assertSame(100.0, $profile->defaultValue());
+        static::assertSame(5.0, $profile->defaultFormValue());
+        static::assertSame('Premium Seller', $profile->label());
+        static::assertSame(300, $profile->sessionLifetime());
+        static::assertSame(7, $profile->tenantId());
+    }
+
+    /** @test */
+    public function show_seller_profile_with_recurring_enabled(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->profile([
+            'default_recurring' => true,
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PROFILE)->find(1);
+
+        $profile = $seller->profile();
+        static::assertTrue($profile->defaultRecurring());
+    }
+
+    /** @test */
+    public function show_seller_profile_with_zero_values(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->profile([
+            'default_value'      => '0.00',
+            'default_form_value' => '0.00',
+            'session_lifetime'   => 0,
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PROFILE)->find(1);
+
+        $profile = $seller->profile();
+        static::assertSame(0.0, $profile->defaultValue());
+        static::assertSame(0.0, $profile->defaultFormValue());
+        static::assertSame(0, $profile->sessionLifetime());
+    }
+
+    /** @test */
+    public function test_seller_statistics_isset_for_existing_property(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->statistics([
+            'clicks'     => 100,
+            'commission' => 500,
+            'locked'     => 200,
+            'orders'     => 10,
+            'paidout'    => 1000,
+            'pending'    => 300,
+            'recurring'  => 400,
+            'sales'      => 15,
+            'value'      => 2000,
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::STATISTICS)->find(1);
+
+        $statistics = $seller->statistics();
+        static::assertTrue($statistics->isset('clicks'));
+        static::assertTrue($statistics->isset('commission'));
+        static::assertTrue($statistics->isset('locked'));
+        static::assertTrue($statistics->isset('orders'));
+        static::assertTrue($statistics->isset('paidout'));
+        static::assertTrue($statistics->isset('pending'));
+        static::assertTrue($statistics->isset('recurring'));
+        static::assertTrue($statistics->isset('sales'));
+        static::assertTrue($statistics->isset('value'));
+    }
+
+    /** @test */
+    public function test_seller_payout_options_isset(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutOptions();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PAYOUT_OPTIONS)->find(1);
+
+        $payoutOptions = $seller->payoutOptions();
+        static::assertInstanceOf(SellerPayoutOptions::class, $payoutOptions);
+    }
+
+    /** @test */
+    public function show_seller_payout_options_with_default_data(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutOptions();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PAYOUT_OPTIONS)->find(1);
+
+        $payoutOptions = $seller->payoutOptions();
+        static::assertSame('paypal', $payoutOptions->method());
+
+        $settings = $payoutOptions->settings();
+        static::assertIsArray($settings);
+        static::assertSame('oramcharan@example.com', $settings['email']);
+        static::assertSame('+3177 4223366', $settings['phone']);
+        static::assertSame('https://paypal.me/lopes.jennifer', $settings['paypal_me_link']);
+    }
+
+    /** @test */
+    public function show_seller_payout_options_with_custom_method(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutOptions([
+            'method' => 'bank_transfer',
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PAYOUT_OPTIONS)->find(1);
+
+        $payoutOptions = $seller->payoutOptions();
+        static::assertSame('bank_transfer', $payoutOptions->method());
+    }
+
+    /** @test */
+    public function show_seller_payout_options_with_custom_settings(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutOptions([
+            'method'   => 'paypal',
+            'settings' => [
+                'email'          => 'custom@example.com',
+                'phone'          => '+31612345678',
+                'paypal_me_link' => 'https://paypal.me/custom.user',
+            ],
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PAYOUT_OPTIONS)->find(1);
+
+        $payoutOptions = $seller->payoutOptions();
+        $settings      = $payoutOptions->settings();
+        static::assertSame('custom@example.com', $settings['email']);
+        static::assertSame('+31612345678', $settings['phone']);
+        static::assertSame('https://paypal.me/custom.user', $settings['paypal_me_link']);
+    }
+
+    /** @test */
+    public function show_seller_payout_options_settings_fields(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutOptions();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PAYOUT_OPTIONS)->find(1);
+
+        $payoutOptions = $seller->payoutOptions();
+        static::assertTrue($payoutOptions->isset('method'));
+        static::assertTrue($payoutOptions->isset('settings'));
+    }
+
+    /** @test */
+    public function test_isset_with_non_existent_field_throws_exception(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->statistics();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::STATISTICS)->find(1);
+
+        $this->expectException(BadFunctionCallException::class);
+        $this->expectExceptionMessage("Field 'nonExistentField' does not exists");
+        $statistics = $seller->statistics();
+        $statistics->isset('nonExistentField');
+    }
+
+    /** @test */
+    public function show_seller_with_payout_methods(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutMethods();
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->include(AffiliateSellerIncludes::PAYOUT_METHODS)->find(1);
+
+        $payoutMethods = $seller->payoutMethods();
+        static::assertIsArray($payoutMethods);
+        static::assertCount(1, $payoutMethods);
+        static::assertSame('bank_transfer', $payoutMethods[0]->method());
+        static::assertIsArray($payoutMethods[0]->settings());
+        static::assertSame('NL91ABNA0417164300', $payoutMethods[0]->settings()['iban']);
+        static::assertSame('ABNANL2A', $payoutMethods[0]->settings()['bic']);
+        static::assertSame('/v2/affiliates/sellers/1?include=payout_methods', $client->path());
+    }
+
+    /** @test */
+    public function show_seller_payout_methods_with_bank_transfer(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutMethods([
+            [
+                'method'   => 'bank_transfer',
+                'settings' => [
+                    'iban' => 'DE89370400440532013000',
+                    'bic'  => 'COBADEFFXXX',
+                ],
+            ],
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->find(1);
+
+        $payoutMethods = $seller->payoutMethods();
+        static::assertCount(1, $payoutMethods);
+        static::assertSame('bank_transfer', $payoutMethods[0]->method());
+        static::assertSame('DE89370400440532013000', $payoutMethods[0]->settings()['iban']);
+        static::assertSame('COBADEFFXXX', $payoutMethods[0]->settings()['bic']);
+    }
+
+    /** @test */
+    public function show_seller_payout_methods_empty_array(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutMethods([]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->find(1);
+
+        $payoutMethods = $seller->payoutMethods();
+        static::assertIsArray($payoutMethods);
+        static::assertCount(0, $payoutMethods);
+    }
+
+    /** @test */
+    public function show_seller_payout_methods_multiple(): void
+    {
+        $client  = (new AffiliateSellerShowMockClient())->payoutMethods([
+            [
+                'method'   => 'bank_transfer',
+                'settings' => [
+                    'iban' => 'NL91ABNA0417164300',
+                    'bic'  => 'ABNANL2A',
+                ],
+            ],
+            [
+                'method'   => 'paypal',
+                'settings' => [
+                    'email' => 'seller@example.com',
+                ],
+            ],
+        ]);
+        $service = new AffiliateSellerService($client);
+
+        $seller = $service->find(1);
+
+        $payoutMethods = $seller->payoutMethods();
+        static::assertCount(2, $payoutMethods);
+
+        static::assertSame('bank_transfer', $payoutMethods[0]->method());
+        static::assertSame('paypal', $payoutMethods[1]->method());
+    }
+}
diff --git a/src/Director/BodyTo/BodyToAffiliateSeller.php b/src/Director/BodyTo/BodyToAffiliateSeller.php
new file mode 100644
index 0000000..aad1f1e
--- /dev/null
+++ b/src/Director/BodyTo/BodyToAffiliateSeller.php
@@ -0,0 +1,55 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Director\BodyTo;
+
+use PlugAndPay\Sdk\Contract\BuildMultipleObjectsInterface;
+use PlugAndPay\Sdk\Contract\BuildObjectInterface;
+use PlugAndPay\Sdk\Entity\AffiliateSeller;
+use PlugAndPay\Sdk\Entity\AffiliateSellerInternal;
+use PlugAndPay\Sdk\Enum\SellerStatus;
+use PlugAndPay\Sdk\Traits\BuildMultipleObjects;
+
+class BodyToAffiliateSeller implements BuildObjectInterface, BuildMultipleObjectsInterface
+{
+    use BuildMultipleObjects;
+
+    public static function build(array $data): AffiliateSeller
+    {
+        $seller = (new AffiliateSellerInternal(false))
+            ->setId($data['id'])
+            ->setName($data['name'])
+            ->setEmail($data['email'])
+            ->setDeclineReason($data['decline_reason'] ?? null)
+            ->setProfileId($data['profile_id'])
+            ->setStatus(SellerStatus::from($data['status']));
+
+        if (isset($data['address'])) {
+            $seller->setAddress(BodyToAddress::build($data['address']));
+        }
+
+        if (isset($data['contact'])) {
+            $seller->setContact(BodyToContact::build($data['contact']));
+        }
+
+        if (isset($data['profile'])) {
+            $seller->setProfile(BodyToSellerProfile::build($data['profile']));
+        }
+
+        if (isset($data['statistics'])) {
+            $seller->setStatistics(BodyToSellerStatistics::build($data['statistics']));
+        }
+
+        if (isset($data['payout_options'])) {
+            $seller->setPayoutOptions(BodyToSellerPayoutOptions::build($data['payout_options']));
+        }
+
+        if (isset($data['payout_methods'])) {
+            /* @noinspection PhpParamsInspection */
+            $seller->setPayoutMethods(BodyToPayoutMethod::buildMulti($data['payout_methods']));
+        }
+
+        return $seller;
+    }
+}
diff --git a/src/Director/BodyTo/BodyToPayoutMethod.php b/src/Director/BodyTo/BodyToPayoutMethod.php
new file mode 100644
index 0000000..677db09
--- /dev/null
+++ b/src/Director/BodyTo/BodyToPayoutMethod.php
@@ -0,0 +1,23 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Director\BodyTo;
+
+use PlugAndPay\Sdk\Contract\BuildMultipleObjectsInterface;
+use PlugAndPay\Sdk\Contract\BuildObjectInterface;
+use PlugAndPay\Sdk\Entity\PayoutMethod;
+use PlugAndPay\Sdk\Entity\PayoutMethodInternal;
+use PlugAndPay\Sdk\Traits\BuildMultipleObjects;
+
+class BodyToPayoutMethod implements BuildObjectInterface, BuildMultipleObjectsInterface
+{
+    use BuildMultipleObjects;
+
+    public static function build(array $data): PayoutMethod
+    {
+        return (new PayoutMethodInternal())
+            ->setMethod($data['method'])
+            ->setSettings($data['settings'] ?? null);
+    }
+}
diff --git a/src/Director/BodyTo/BodyToSellerPayoutOptions.php b/src/Director/BodyTo/BodyToSellerPayoutOptions.php
new file mode 100644
index 0000000..281a384
--- /dev/null
+++ b/src/Director/BodyTo/BodyToSellerPayoutOptions.php
@@ -0,0 +1,19 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Director\BodyTo;
+
+use PlugAndPay\Sdk\Contract\BuildObjectInterface;
+use PlugAndPay\Sdk\Entity\SellerPayoutOptions;
+use PlugAndPay\Sdk\Entity\SellerPayoutOptionsInternal;
+
+class BodyToSellerPayoutOptions implements BuildObjectInterface
+{
+    public static function build(array $data): SellerPayoutOptions
+    {
+        return (new SellerPayoutOptionsInternal())
+            ->setMethod($data['method'] ?? null)
+            ->setSettings($data['settings'] ?? null);
+    }
+}
diff --git a/src/Director/BodyTo/BodyToSellerProfile.php b/src/Director/BodyTo/BodyToSellerProfile.php
new file mode 100644
index 0000000..b4b21ea
--- /dev/null
+++ b/src/Director/BodyTo/BodyToSellerProfile.php
@@ -0,0 +1,25 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Director\BodyTo;
+
+use PlugAndPay\Sdk\Contract\BuildObjectInterface;
+use PlugAndPay\Sdk\Entity\SellerProfile;
+use PlugAndPay\Sdk\Entity\SellerProfileInternal;
+
+class BodyToSellerProfile implements BuildObjectInterface
+{
+    public static function build(array $data): SellerProfile
+    {
+        return (new SellerProfileInternal())
+            ->setId($data['id'])
+            ->setDefaultRecurring((bool) $data['default_recurring'])
+            ->setDefaultType($data['default_type'])
+            ->setDefaultValue((float) $data['default_value'])
+            ->setDefaultFormValue((float) $data['default_form_value'])
+            ->setLabel($data['label'])
+            ->setSessionLifetime($data['session_lifetime'])
+            ->setTenantId($data['tenant_id']);
+    }
+}
diff --git a/src/Director/BodyTo/BodyToSellerStatistics.php b/src/Director/BodyTo/BodyToSellerStatistics.php
new file mode 100644
index 0000000..1b88f7e
--- /dev/null
+++ b/src/Director/BodyTo/BodyToSellerStatistics.php
@@ -0,0 +1,26 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Director\BodyTo;
+
+use PlugAndPay\Sdk\Contract\BuildObjectInterface;
+use PlugAndPay\Sdk\Entity\SellerStatistics;
+use PlugAndPay\Sdk\Entity\SellerStatisticsInternal;
+
+class BodyToSellerStatistics implements BuildObjectInterface
+{
+    public static function build(array $data): SellerStatistics
+    {
+        return (new SellerStatisticsInternal())
+            ->setClicks($data['clicks'] ?? null)
+            ->setCommission((float) ($data['commission'] ?? 0))
+            ->setLocked((float) ($data['locked'] ?? 0))
+            ->setOrders($data['orders'] ?? 0)
+            ->setPaidout((float) ($data['paidout'] ?? 0))
+            ->setPending((float) ($data['pending'] ?? 0))
+            ->setRecurring((float) $data['recurring'] ?? 0)
+            ->setSales($data['sales'] ?? 0)
+            ->setValue((float) ($data['value'] ?? 0));
+    }
+}
diff --git a/src/Entity/AffiliateSeller.php b/src/Entity/AffiliateSeller.php
new file mode 100644
index 0000000..633ce59
--- /dev/null
+++ b/src/Entity/AffiliateSeller.php
@@ -0,0 +1,196 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+use PlugAndPay\Sdk\Enum\SellerStatus;
+use PlugAndPay\Sdk\Exception\RelationNotLoadedException;
+use PlugAndPay\Sdk\Traits\HasDynamicFields;
+
+class AffiliateSeller extends AbstractEntity
+{
+    use HasDynamicFields;
+
+    protected bool $allowEmptyRelations;
+    protected Address $address;
+    protected Contact $contact;
+    protected ?string $declineReason;
+    protected int $id;
+    protected string $name;
+    protected string $email;
+    protected SellerProfile $profile;
+    protected int $profileId;
+    protected SellerStatistics $statistics;
+    protected SellerStatus $status;
+    protected SellerPayoutOptions $payoutOptions;
+    /** @var PayoutMethod[] */
+    protected array $payoutMethods;
+
+    public function __construct(bool $allowEmptyRelations = true)
+    {
+        $this->allowEmptyRelations = $allowEmptyRelations;
+    }
+
+    /**
+     * @throws RelationNotLoadedException
+     */
+    public function address(): Address
+    {
+        if (!isset($this->address)) {
+            if ($this->allowEmptyRelations) {
+                $this->address = new Address();
+            } else {
+                throw new RelationNotLoadedException('address');
+            }
+        }
+
+        return $this->address;
+    }
+
+    public function setAddress(Address $address): self
+    {
+        $this->address = $address;
+
+        return $this;
+    }
+
+    /**
+     * @throws RelationNotLoadedException
+     */
+    public function contact(): Contact
+    {
+        if (!isset($this->contact)) {
+            if ($this->allowEmptyRelations) {
+                $this->contact = new Contact();
+            } else {
+                throw new RelationNotLoadedException('contact');
+            }
+        }
+
+        return $this->contact;
+    }
+
+    public function setContact(Contact $contact): self
+    {
+        $this->contact = $contact;
+
+        return $this;
+    }
+
+    public function declineReason(): ?string
+    {
+        return $this->declineReason;
+    }
+
+    public function email(): string
+    {
+        return $this->email;
+    }
+
+    public function id(): int
+    {
+        return $this->id;
+    }
+
+    public function name(): string
+    {
+        return $this->name;
+    }
+
+    /**
+     * @throws RelationNotLoadedException
+     */
+    public function profile(): SellerProfile
+    {
+        if (!isset($this->profile)) {
+            if ($this->allowEmptyRelations) {
+                $this->profile = new SellerProfile();
+            } else {
+                throw new RelationNotLoadedException('profile');
+            }
+        }
+
+        return $this->profile;
+    }
+
+    public function setProfile(SellerProfile $profile): self
+    {
+        $this->profile = $profile;
+
+        return $this;
+    }
+
+    public function profileId(): int
+    {
+        return $this->profileId;
+    }
+
+    /**
+     * @throws RelationNotLoadedException
+     */
+    public function statistics(): SellerStatistics
+    {
+        if (!isset($this->statistics)) {
+            if ($this->allowEmptyRelations) {
+                $this->statistics = new SellerStatistics();
+            } else {
+                throw new RelationNotLoadedException('statistics');
+            }
+        }
+
+        return $this->statistics;
+    }
+
+    public function setStatistics(SellerStatistics $statistics): self
+    {
+        $this->statistics = $statistics;
+
+        return $this;
+    }
+
+    public function status(): SellerStatus
+    {
+        return $this->status;
+    }
+
+    /**
+     * @throws RelationNotLoadedException
+     */
+    public function payoutOptions(): SellerPayoutOptions
+    {
+        if (!isset($this->payoutOptions)) {
+            if ($this->allowEmptyRelations) {
+                $this->payoutOptions = new SellerPayoutOptions();
+            } else {
+                throw new RelationNotLoadedException('payoutOptions');
+            }
+        }
+
+        return $this->payoutOptions;
+    }
+
+    public function setPayoutOptions(SellerPayoutOptions $payoutOptions): self
+    {
+        $this->payoutOptions = $payoutOptions;
+
+        return $this;
+    }
+
+    /**
+     * @throws RelationNotLoadedException
+     * @return PayoutMethod[]
+     */
+    public function payoutMethods(): array
+    {
+        if (!isset($this->payoutMethods)) {
+            if ($this->allowEmptyRelations) {
+                $this->payoutMethods = [];
+            } else {
+                throw new RelationNotLoadedException('payoutMethods');
+            }
+        }
+
+        return $this->payoutMethods;
+    }
+}
diff --git a/src/Entity/AffiliateSellerInternal.php b/src/Entity/AffiliateSellerInternal.php
new file mode 100644
index 0000000..fa38b97
--- /dev/null
+++ b/src/Entity/AffiliateSellerInternal.php
@@ -0,0 +1,63 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+use PlugAndPay\Sdk\Enum\SellerStatus;
+
+class AffiliateSellerInternal extends AffiliateSeller
+{
+    public function setDeclineReason(?string $declineReason): self
+    {
+        $this->declineReason = $declineReason;
+
+        return $this;
+    }
+
+    public function setEmail(string $email): self
+    {
+        $this->email = $email;
+
+        return $this;
+    }
+
+    public function setId(int $id): self
+    {
+        $this->id = $id;
+
+        return $this;
+    }
+
+    public function setName(string $name): self
+    {
+        $this->name = $name;
+
+        return $this;
+    }
+
+    public function setProfileId(int $profileId): self
+    {
+        $this->profileId = $profileId;
+
+        return $this;
+    }
+
+    public function setStatus(SellerStatus $status): self
+    {
+        $this->status = $status;
+
+        return $this;
+    }
+
+    /**
+     * @param PayoutMethod[] $payoutMethods
+     * @return $this
+     */
+    public function setPayoutMethods(array $payoutMethods): self
+    {
+        $this->payoutMethods = $payoutMethods;
+
+        return $this;
+    }
+}
diff --git a/src/Entity/PayoutMethod.php b/src/Entity/PayoutMethod.php
new file mode 100644
index 0000000..9ce1495
--- /dev/null
+++ b/src/Entity/PayoutMethod.php
@@ -0,0 +1,21 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+class PayoutMethod extends AbstractEntity
+{
+    protected string $method;
+    protected ?array $settings;
+
+    public function method(): string
+    {
+        return $this->method;
+    }
+
+    public function settings(): ?array
+    {
+        return $this->settings;
+    }
+}
diff --git a/src/Entity/PayoutMethodInternal.php b/src/Entity/PayoutMethodInternal.php
new file mode 100644
index 0000000..edc12c6
--- /dev/null
+++ b/src/Entity/PayoutMethodInternal.php
@@ -0,0 +1,25 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+/**
+ * @internal
+ */
+class PayoutMethodInternal extends PayoutMethod
+{
+    public function setMethod(string $method): self
+    {
+        $this->method = $method;
+
+        return $this;
+    }
+
+    public function setSettings(?array $settings): self
+    {
+        $this->settings = $settings;
+
+        return $this;
+    }
+}
diff --git a/src/Entity/SellerPayoutOptions.php b/src/Entity/SellerPayoutOptions.php
new file mode 100644
index 0000000..9ffce21
--- /dev/null
+++ b/src/Entity/SellerPayoutOptions.php
@@ -0,0 +1,39 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+use PlugAndPay\Sdk\Traits\HasDynamicFields;
+
+class SellerPayoutOptions extends AbstractEntity
+{
+    use HasDynamicFields;
+
+    protected ?string $method;
+    protected ?array $settings;
+
+    public function method(): ?string
+    {
+        return $this->method;
+    }
+
+    public function setMethod(?string $method): self
+    {
+        $this->method = $method;
+
+        return $this;
+    }
+
+    public function settings(): ?array
+    {
+        return $this->settings;
+    }
+
+    public function setSettings(?array $settings): self
+    {
+        $this->settings = $settings;
+
+        return $this;
+    }
+}
diff --git a/src/Entity/SellerPayoutOptionsInternal.php b/src/Entity/SellerPayoutOptionsInternal.php
new file mode 100644
index 0000000..ea180c3
--- /dev/null
+++ b/src/Entity/SellerPayoutOptionsInternal.php
@@ -0,0 +1,10 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+class SellerPayoutOptionsInternal extends SellerPayoutOptions
+{
+    // Internal entity for building from API response
+}
diff --git a/src/Entity/SellerProfile.php b/src/Entity/SellerProfile.php
new file mode 100644
index 0000000..616e0c9
--- /dev/null
+++ b/src/Entity/SellerProfile.php
@@ -0,0 +1,61 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+use PlugAndPay\Sdk\Traits\HasDynamicFields;
+
+class SellerProfile extends AbstractEntity
+{
+    use HasDynamicFields;
+
+    protected int $id;
+    protected bool $defaultRecurring;
+    protected string $defaultType;
+    protected float $defaultValue;
+    protected float $defaultFormValue;
+    protected string $label;
+    protected int $sessionLifetime;
+    protected int $tenantId;
+
+    public function id(): int
+    {
+        return $this->id;
+    }
+
+    public function defaultRecurring(): bool
+    {
+        return $this->defaultRecurring;
+    }
+
+    public function defaultType(): string
+    {
+        return $this->defaultType;
+    }
+
+    public function defaultValue(): float
+    {
+        return $this->defaultValue;
+    }
+
+    public function defaultFormValue(): float
+    {
+        return $this->defaultFormValue;
+    }
+
+    public function label(): string
+    {
+        return $this->label;
+    }
+
+    public function sessionLifetime(): int
+    {
+        return $this->sessionLifetime;
+    }
+
+    public function tenantId(): int
+    {
+        return $this->tenantId;
+    }
+}
diff --git a/src/Entity/SellerProfileInternal.php b/src/Entity/SellerProfileInternal.php
new file mode 100644
index 0000000..147428b
--- /dev/null
+++ b/src/Entity/SellerProfileInternal.php
@@ -0,0 +1,64 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+class SellerProfileInternal extends SellerProfile
+{
+    public function setId(int $id): self
+    {
+        $this->id = $id;
+
+        return $this;
+    }
+
+    public function setDefaultRecurring(bool $defaultRecurring): self
+    {
+        $this->defaultRecurring = $defaultRecurring;
+
+        return $this;
+    }
+
+    public function setDefaultType(string $defaultType): self
+    {
+        $this->defaultType = $defaultType;
+
+        return $this;
+    }
+
+    public function setDefaultValue(float $defaultValue): self
+    {
+        $this->defaultValue = $defaultValue;
+
+        return $this;
+    }
+
+    public function setDefaultFormValue(float $defaultFormValue): self
+    {
+        $this->defaultFormValue = $defaultFormValue;
+
+        return $this;
+    }
+
+    public function setLabel(string $label): self
+    {
+        $this->label = $label;
+
+        return $this;
+    }
+
+    public function setSessionLifetime(int $sessionLifetime): self
+    {
+        $this->sessionLifetime = $sessionLifetime;
+
+        return $this;
+    }
+
+    public function setTenantId(int $tenantId): self
+    {
+        $this->tenantId = $tenantId;
+
+        return $this;
+    }
+}
diff --git a/src/Entity/SellerStatistics.php b/src/Entity/SellerStatistics.php
new file mode 100644
index 0000000..e48515f
--- /dev/null
+++ b/src/Entity/SellerStatistics.php
@@ -0,0 +1,67 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+use PlugAndPay\Sdk\Traits\HasDynamicFields;
+
+class SellerStatistics extends AbstractEntity
+{
+    use HasDynamicFields;
+
+    protected ?int $clicks;
+    protected float $commission;
+    protected float $locked;
+    protected int $orders;
+    protected float $paidout;
+    protected float $pending;
+    protected float $recurring;
+    protected int $sales;
+    protected float $value;
+
+    public function clicks(): ?int
+    {
+        return $this->clicks;
+    }
+
+    public function commission(): float
+    {
+        return $this->commission;
+    }
+
+    public function locked(): float
+    {
+        return $this->locked;
+    }
+
+    public function orders(): int
+    {
+        return $this->orders;
+    }
+
+    public function paidout(): float
+    {
+        return $this->paidout;
+    }
+
+    public function pending(): float
+    {
+        return $this->pending;
+    }
+
+    public function recurring(): float
+    {
+        return $this->recurring;
+    }
+
+    public function sales(): int
+    {
+        return $this->sales;
+    }
+
+    public function value(): float
+    {
+        return $this->value;
+    }
+}
diff --git a/src/Entity/SellerStatisticsInternal.php b/src/Entity/SellerStatisticsInternal.php
new file mode 100644
index 0000000..1b7a5a3
--- /dev/null
+++ b/src/Entity/SellerStatisticsInternal.php
@@ -0,0 +1,74 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Entity;
+
+/**
+ * @internal
+ */
+class SellerStatisticsInternal extends SellerStatistics
+{
+    public function setClicks(?int $clicks): self
+    {
+        $this->clicks = $clicks;
+
+        return $this;
+    }
+
+    public function setCommission(float $commission): self
+    {
+        $this->commission = $commission;
+
+        return $this;
+    }
+
+    public function setLocked(float $locked): self
+    {
+        $this->locked = $locked;
+
+        return $this;
+    }
+
+    public function setOrders(int $orders): self
+    {
+        $this->orders = $orders;
+
+        return $this;
+    }
+
+    public function setPaidout(float $paidout): self
+    {
+        $this->paidout = $paidout;
+
+        return $this;
+    }
+
+    public function setPending(float $pending): self
+    {
+        $this->pending = $pending;
+
+        return $this;
+    }
+
+    public function setRecurring(float $recurring): self
+    {
+        $this->recurring = $recurring;
+
+        return $this;
+    }
+
+    public function setSales(int $sales): self
+    {
+        $this->sales = $sales;
+
+        return $this;
+    }
+
+    public function setValue(float $value): self
+    {
+        $this->value = $value;
+
+        return $this;
+    }
+}
diff --git a/src/Enum/AffiliateSellerIncludes.php b/src/Enum/AffiliateSellerIncludes.php
new file mode 100644
index 0000000..195d67b
--- /dev/null
+++ b/src/Enum/AffiliateSellerIncludes.php
@@ -0,0 +1,15 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Enum;
+
+enum AffiliateSellerIncludes: string
+{
+    case ADDRESS        = 'address';
+    case CONTACT        = 'contact';
+    case PROFILE        = 'profile';
+    case STATISTICS     = 'statistics';
+    case PAYOUT_OPTIONS = 'payout_options';
+    case PAYOUT_METHODS = 'payout_methods';
+}
diff --git a/src/Enum/SellerSortType.php b/src/Enum/SellerSortType.php
new file mode 100644
index 0000000..bb9f59f
--- /dev/null
+++ b/src/Enum/SellerSortType.php
@@ -0,0 +1,16 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Enum;
+
+enum SellerSortType: string
+{
+    case COMMISSION      = 'commission';
+    case LOCKED_REVENUE  = 'locked_revenue';
+    case NAME            = 'name';
+    case PAID_REVENUE    = 'paid_revenue';
+    case PENDING_REVENUE = 'pending_revenue';
+    case SALES           = 'sales';
+    case TOTAL_REVENUE   = 'total_revenue';
+}
diff --git a/src/Enum/SellerStatus.php b/src/Enum/SellerStatus.php
new file mode 100644
index 0000000..73af3b4
--- /dev/null
+++ b/src/Enum/SellerStatus.php
@@ -0,0 +1,12 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Enum;
+
+enum SellerStatus: string
+{
+    case ACCEPTED = 'accepted';
+    case PENDING  = 'pending';
+    case DECLINED = 'declined';
+}
diff --git a/src/Filters/AffiliateSellerFilter.php b/src/Filters/AffiliateSellerFilter.php
new file mode 100644
index 0000000..70e9307
--- /dev/null
+++ b/src/Filters/AffiliateSellerFilter.php
@@ -0,0 +1,76 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Filters;
+
+use DateTimeInterface;
+use PlugAndPay\Sdk\Enum\Direction;
+use PlugAndPay\Sdk\Enum\SellerSortType;
+use PlugAndPay\Sdk\Enum\SellerStatus;
+
+class AffiliateSellerFilter
+{
+    private array $parameters = [];
+
+    public function direction(Direction $direction): self
+    {
+        $this->parameters['direction'] = $direction->value;
+
+        return $this;
+    }
+
+    public function eligibleForPayout(bool $value): self
+    {
+        $this->parameters['eligible_for_payout'] = $value;
+
+        return $this;
+    }
+
+    public function limit(int $value): self
+    {
+        $this->parameters['limit'] = $value;
+
+        return $this;
+    }
+
+    public function parameters(): array
+    {
+        return $this->parameters;
+    }
+
+    public function query(string $value): self
+    {
+        $this->parameters['q'] = $value;
+
+        return $this;
+    }
+
+    public function since(DateTimeInterface $value): self
+    {
+        $this->parameters['since'] = $value->format('Y-m-d');
+
+        return $this;
+    }
+
+    public function sort(SellerSortType $value): self
+    {
+        $this->parameters['sort'] = $value->value;
+
+        return $this;
+    }
+
+    public function status(SellerStatus ...$status): self
+    {
+        $this->parameters['status'] = $status;
+
+        return $this;
+    }
+
+    public function until(DateTimeInterface $value): self
+    {
+        $this->parameters['until'] = $value->format('Y-m-d');
+
+        return $this;
+    }
+}
diff --git a/src/Service/AffiliateSellerService.php b/src/Service/AffiliateSellerService.php
new file mode 100644
index 0000000..b4059ab
--- /dev/null
+++ b/src/Service/AffiliateSellerService.php
@@ -0,0 +1,61 @@
+<?php
+
+declare(strict_types=1);
+
+namespace PlugAndPay\Sdk\Service;
+
+use PlugAndPay\Sdk\Contract\ClientInterface;
+use PlugAndPay\Sdk\Director\BodyTo\BodyToAffiliateSeller;
+use PlugAndPay\Sdk\Entity\AffiliateSeller;
+use PlugAndPay\Sdk\Enum\AffiliateSellerIncludes;
+use PlugAndPay\Sdk\Exception\DecodeResponseException;
+use PlugAndPay\Sdk\Filters\AffiliateSellerFilter;
+use PlugAndPay\Sdk\Support\Parameters;
+
+class AffiliateSellerService
+{
+    private ClientInterface $client;
+
+    /** @var string[] */
+    private array $includes = [];
+
+    public function __construct(ClientInterface $client)
+    {
+        $this->client = $client;
+    }
+
+    public function include(AffiliateSellerIncludes ...$includes): self
+    {
+        $this->includes = $includes;
+
+        return $this;
+    }
+
+    /**
+     * @throws DecodeResponseException
+     */
+    public function find(int $id): AffiliateSeller
+    {
+        $query    = Parameters::toString(['include' => $this->includes]);
+        $response = $this->client->get("/v2/affiliates/sellers/$id$query");
+
+        return BodyToAffiliateSeller::build($response->body()['data']);
+    }
+
+    /**
+     * @return AffiliateSeller[]
+     * @throws DecodeResponseException
+     */
+    public function get(?AffiliateSellerFilter $filter = null): array
+    {
+        $parameters = $filter ? $filter->parameters() : [];
+        if (!empty($this->includes)) {
+            $parameters['include'] = $this->includes;
+        }
+        $query = Parameters::toString($parameters);
+
+        $response = $this->client->get("/v2/affiliates/sellers$query");
+
+        return BodyToAffiliateSeller::buildMulti($response->body()['data']);
+    }
+}