diff --git a/models/intermediate/xero/int_xero__sales_denom_mart.sql b/models/intermediate/xero/int_xero__sales_denom_mart.sql
new file mode 100644
index 0000000..5eb38db
--- /dev/null
+++ b/models/intermediate/xero/int_xero__sales_denom_mart.sql
@@ -0,0 +1,50 @@
+with
+    int_xero__invoice_line_items as (
+        select * from {{ ref("int_xero__invoice_line_items") }}
+    ),
+    int_xero__credit_note_line_items as (
+        select * from {{ ref("int_xero__credit_note_line_items") }}
+    )
+select
+    id_invoice as id_document,
+    id_line_item as id_line_item,
+    id_item as id_item,
+    'invoice' as document_type,
+    item_code as item_code,
+    quantity as quantity,
+    unit_amount as unit_amount,
+    line_amount_local_curr as line_amount_local_curr,
+    line_amount_in_gbp as line_amount_in_gbp,
+    line_amount_wo_taxes_local_curr,
+    line_amount_wo_taxes_in_gbp,
+    tax_amount_local_curr as tax_amount_local_curr,
+    tax_amount_in_gbp as tax_amount_in_gbp,
+    tax_type as tax_type,
+    invoice_currency_iso_4217 as invoice_currency_iso_4217,
+    line_description as line_description
+
+from int_xero__invoice_line_items
+
+union all
+
+select
+
+    id_credit_note,
+    id_line_item,
+    id_item,
+    'credit note' as document_type,
+    item_code,
+    quantity,
+    unit_amount,
+    -- We multiply all credit amounts by -1 so aggregations with
+    -- invoicing side work the way you would expect them to
+    line_amount_local_curr * -1,
+    line_amount_in_gbp * -1,
+    line_amount_wo_taxes_local_curr * -1,
+    line_amount_wo_taxes_in_gbp * -1,
+    tax_amount_local_curr * -1,
+    tax_amount_in_gbp * -1,
+    tax_type,
+    credit_note_currency_iso_4217,
+    line_description
+from int_xero__credit_note_line_items