diff --git a/.gitignore b/.gitignore
index 9f84535..396f155 100644
--- a/.gitignore
+++ b/.gitignore
@@ -35,6 +35,6 @@ docker-compose.override.yml
 # Claude Code
 .claude/
 
-# Plugins and imports (runtime data)
-plugins/
-imports/
+# Plugins and imports (runtime data, root-level only)
+/plugins/
+/imports/
diff --git a/frontend/src/plugins/vuetify.ts b/frontend/src/plugins/vuetify.ts
new file mode 100644
index 0000000..3b850fc
--- /dev/null
+++ b/frontend/src/plugins/vuetify.ts
@@ -0,0 +1,40 @@
+import 'vuetify/styles'
+import { createVuetify } from 'vuetify'
+import * as components from 'vuetify/components'
+import * as directives from 'vuetify/directives'
+
+export default createVuetify({
+  components,
+  directives,
+  theme: {
+    defaultTheme: 'dark',
+    themes: {
+      dark: {
+        dark: true,
+        colors: {
+          primary: '#7C4DFF',
+          secondary: '#FF6D00',
+          accent: '#00BFA5',
+          error: '#FF5252',
+          warning: '#FFC107',
+          info: '#2196F3',
+          success: '#4CAF50',
+          background: '#121212',
+          surface: '#1E1E1E',
+        }
+      },
+      light: {
+        dark: false,
+        colors: {
+          primary: '#6200EA',
+          secondary: '#FF6D00',
+          accent: '#00BFA5',
+          error: '#FF5252',
+          warning: '#FFC107',
+          info: '#2196F3',
+          success: '#4CAF50',
+        }
+      }
+    }
+  }
+})
diff --git a/frontend/src/views/imports/ImportsView.vue b/frontend/src/views/imports/ImportsView.vue
new file mode 100644
index 0000000..77550c0
--- /dev/null
+++ b/frontend/src/views/imports/ImportsView.vue
@@ -0,0 +1,42 @@
+<template>
+  <div>
+    <h1 class="text-h4 mb-4">Import Transactions</h1>
+    <v-card>
+      <v-card-text>
+        <v-file-input v-model="file" label="Select file to import" accept=".ofx,.qfx,.csv,.qif" prepend-icon="mdi-upload" />
+        <v-select v-model="selectedAccount" label="Target Account" :items="accounts" item-title="name" item-value="id" />
+        <v-btn color="primary" :disabled="!file || !selectedAccount" @click="uploadFile" :loading="uploading">Import</v-btn>
+      </v-card-text>
+    </v-card>
+  </div>
+</template>
+
+<script setup lang="ts">
+import { ref, onMounted } from 'vue'
+import { useAccountsStore } from '@/stores/accounts'
+import api from '@/services/api'
+
+const accountsStore = useAccountsStore()
+const accounts = ref(accountsStore.accounts)
+const file = ref<File | null>(null)
+const selectedAccount = ref('')
+const uploading = ref(false)
+
+onMounted(async () => {
+  await accountsStore.fetchAccounts()
+  accounts.value = accountsStore.accounts
+})
+
+async function uploadFile() {
+  if (!file.value || !selectedAccount.value) return
+  uploading.value = true
+  try {
+    const formData = new FormData()
+    formData.append('file', file.value)
+    await api.post(`/imports/upload?accountId=${selectedAccount.value}`, formData, { headers: { 'Content-Type': 'multipart/form-data' } })
+    file.value = null
+  } finally {
+    uploading.value = false
+  }
+}
+</script>
diff --git a/frontend/src/views/plugins/PluginsView.vue b/frontend/src/views/plugins/PluginsView.vue
new file mode 100644
index 0000000..a264c5a
--- /dev/null
+++ b/frontend/src/views/plugins/PluginsView.vue
@@ -0,0 +1,6 @@
+<template>
+  <div>
+    <h1 class="text-h4 mb-4">Plugins</h1>
+    <v-card><v-card-text><p class="text-medium-emphasis">Plugin marketplace coming in Phase 5. Extend Purrse with community-built integrations and features.</p></v-card-text></v-card>
+  </div>
+</template>
diff --git a/src/Purrse.Tests/Plugins/CSVParserTests.cs b/src/Purrse.Tests/Plugins/CSVParserTests.cs
new file mode 100644
index 0000000..57f5801
--- /dev/null
+++ b/src/Purrse.Tests/Plugins/CSVParserTests.cs
@@ -0,0 +1,49 @@
+using FluentAssertions;
+using Purrse.Plugins.CSV;
+
+namespace Purrse.Tests.Plugins;
+
+public class CSVParserTests
+{
+    private readonly CSVParserPlugin _parser = new();
+
+    [Fact]
+    public void CanParse_CSVFile_ReturnsTrue()
+    {
+        _parser.CanParse("transactions.csv", Stream.Null).Should().BeTrue();
+    }
+
+    [Fact]
+    public void CanParse_OFXFile_ReturnsFalse()
+    {
+        _parser.CanParse("statement.ofx", Stream.Null).Should().BeFalse();
+    }
+
+    [Fact]
+    public async Task ParseAsync_StandardCSV_ParsesTransactions()
+    {
+        var csv = "Date,Description,Amount\n01/15/2024,WALMART,-42.50\n01/20/2024,PAYCHECK,1500.00\n";
+
+        using var stream = new MemoryStream(System.Text.Encoding.UTF8.GetBytes(csv));
+        var result = await _parser.ParseAsync(stream, "test.csv");
+
+        result.Success.Should().BeTrue();
+        result.Transactions.Should().HaveCount(2);
+        result.Transactions[0].PayeeName.Should().Be("WALMART");
+        result.Transactions[0].Amount.Should().Be(-42.50m);
+    }
+
+    [Fact]
+    public async Task ParseAsync_DebitCreditColumns_ParsesCorrectly()
+    {
+        var csv = "Date,Description,Debit,Credit\n01/15/2024,WALMART,42.50,\n01/20/2024,PAYCHECK,,1500.00\n";
+
+        using var stream = new MemoryStream(System.Text.Encoding.UTF8.GetBytes(csv));
+        var result = await _parser.ParseAsync(stream, "test.csv");
+
+        result.Success.Should().BeTrue();
+        result.Transactions.Should().HaveCount(2);
+        result.Transactions[0].Amount.Should().Be(-42.50m);
+        result.Transactions[1].Amount.Should().Be(1500.00m);
+    }
+}
diff --git a/src/Purrse.Tests/Plugins/OFXParserTests.cs b/src/Purrse.Tests/Plugins/OFXParserTests.cs
new file mode 100644
index 0000000..becf1f5
--- /dev/null
+++ b/src/Purrse.Tests/Plugins/OFXParserTests.cs
@@ -0,0 +1,88 @@
+using FluentAssertions;
+using Purrse.Plugins.OFX;
+
+namespace Purrse.Tests.Plugins;
+
+public class OFXParserTests
+{
+    private readonly OFXParserPlugin _parser = new();
+
+    [Fact]
+    public void CanParse_OFXFile_ReturnsTrue()
+    {
+        _parser.CanParse("statement.ofx", Stream.Null).Should().BeTrue();
+    }
+
+    [Fact]
+    public void CanParse_QFXFile_ReturnsTrue()
+    {
+        _parser.CanParse("download.qfx", Stream.Null).Should().BeTrue();
+    }
+
+    [Fact]
+    public void CanParse_CSVFile_ReturnsFalse()
+    {
+        _parser.CanParse("data.csv", Stream.Null).Should().BeFalse();
+    }
+
+    [Fact]
+    public async Task ParseAsync_ValidXmlOFX_ParsesTransactions()
+    {
+        var ofxContent = @"<?xml version=""1.0"" encoding=""UTF-8""?>
+<OFX>
+  <BANKMSGSRSV1>
+    <STMTTRNRS>
+      <STMTRS>
+        <BANKACCTFROM>
+          <ACCTID>123456789</ACCTID>
+        </BANKACCTFROM>
+        <BANKTRANLIST>
+          <DTSTART>20240101</DTSTART>
+          <DTEND>20240131</DTEND>
+          <STMTTRN>
+            <TRNTYPE>DEBIT</TRNTYPE>
+            <DTPOSTED>20240115</DTPOSTED>
+            <TRNAMT>-42.50</TRNAMT>
+            <FITID>20240115001</FITID>
+            <NAME>WALMART STORE #1234</NAME>
+            <MEMO>Purchase</MEMO>
+          </STMTTRN>
+          <STMTTRN>
+            <TRNTYPE>CREDIT</TRNTYPE>
+            <DTPOSTED>20240120</DTPOSTED>
+            <TRNAMT>1500.00</TRNAMT>
+            <FITID>20240120001</FITID>
+            <NAME>DIRECT DEPOSIT</NAME>
+          </STMTTRN>
+        </BANKTRANLIST>
+      </STMTRS>
+    </STMTTRNRS>
+  </BANKMSGSRSV1>
+</OFX>";
+
+        using var stream = new MemoryStream(System.Text.Encoding.UTF8.GetBytes(ofxContent));
+        var result = await _parser.ParseAsync(stream, "test.ofx");
+
+        result.Success.Should().BeTrue();
+        result.Transactions.Should().HaveCount(2);
+        result.AccountIdentifier.Should().Be("123456789");
+
+        var debit = result.Transactions[0];
+        debit.Amount.Should().Be(-42.50m);
+        debit.PayeeName.Should().Be("WALMART STORE #1234");
+        debit.FitId.Should().Be("20240115001");
+        debit.Date.Should().Be(new DateTime(2024, 1, 15));
+
+        var credit = result.Transactions[1];
+        credit.Amount.Should().Be(1500.00m);
+    }
+
+    [Fact]
+    public async Task ParseAsync_EmptyStream_ReturnsFailure()
+    {
+        using var stream = new MemoryStream(System.Text.Encoding.UTF8.GetBytes(""));
+        var result = await _parser.ParseAsync(stream, "empty.ofx");
+
+        result.Success.Should().BeFalse();
+    }
+}
diff --git a/src/Purrse.Tests/Plugins/QIFParserTests.cs b/src/Purrse.Tests/Plugins/QIFParserTests.cs
new file mode 100644
index 0000000..bfa72c0
--- /dev/null
+++ b/src/Purrse.Tests/Plugins/QIFParserTests.cs
@@ -0,0 +1,30 @@
+using FluentAssertions;
+using Purrse.Plugins.QIF;
+
+namespace Purrse.Tests.Plugins;
+
+public class QIFParserTests
+{
+    private readonly QIFParserPlugin _parser = new();
+
+    [Fact]
+    public void CanParse_QIFFile_ReturnsTrue()
+    {
+        _parser.CanParse("data.qif", Stream.Null).Should().BeTrue();
+    }
+
+    [Fact]
+    public async Task ParseAsync_ValidQIF_ParsesTransactions()
+    {
+        var qif = "!Type:Bank\nD01/15/2024\nT-42.50\nPWALMART\nMGroceries\n^\nD01/20/2024\nT1500.00\nPDIRECT DEPOSIT\n^\n";
+
+        using var stream = new MemoryStream(System.Text.Encoding.UTF8.GetBytes(qif));
+        var result = await _parser.ParseAsync(stream, "test.qif");
+
+        result.Success.Should().BeTrue();
+        result.Transactions.Should().HaveCount(2);
+        result.Transactions[0].Amount.Should().Be(-42.50m);
+        result.Transactions[0].PayeeName.Should().Be("WALMART");
+        result.Transactions[1].Amount.Should().Be(1500.00m);
+    }
+}