diff --git a/apps/carrier-connector/internal/mvno/provisioner.go b/apps/carrier-connector/internal/mvno/provisioner.go
new file mode 100644
index 0000000..fcf19a4
--- /dev/null
+++ b/apps/carrier-connector/internal/mvno/provisioner.go
@@ -0,0 +1,185 @@
+package mvno
+
+import (
+	"context"
+	"fmt"
+
+	"github.com/nutcas3/telecom-platform/apps/carrier-connector/internal/id"
+	"github.com/sirupsen/logrus"
+)
+
+// MVNOProvisioner handles resource provisioning for MVNOs
+type MVNOProvisioner struct {
+	logger *logrus.Logger
+}
+
+// NewMVNOProvisioner creates a new provisioner instance
+func NewMVNOProvisioner(logger *logrus.Logger) *MVNOProvisioner {
+	return &MVNOProvisioner{logger: logger}
+}
+
+// ProvisionResources provisions core resources for the MVNO
+func (p *MVNOProvisioner) ProvisionResources(ctx context.Context, mvno *MVNO) error {
+	p.logger.WithField("mvno_id", mvno.ID).Info("Provisioning core resources")
+
+	if err := p.provisionTenantContext(ctx, mvno); err != nil {
+		return fmt.Errorf("failed to provision tenant context: %w", err)
+	}
+
+	if err := p.provisionDatabaseSchema(ctx, mvno); err != nil {
+		return fmt.Errorf("failed to provision database schema: %w", err)
+	}
+
+	return p.provisionStorageResources(ctx, mvno)
+}
+
+// SetupCarriers configures carrier connections for the MVNO
+func (p *MVNOProvisioner) SetupCarriers(ctx context.Context, mvno *MVNO) error {
+	p.logger.WithField("mvno_id", mvno.ID).Info("Setting up carrier connections")
+
+	selectedCarriers, err := p.selectCarriers(mvno.Config.AllowedCountries)
+	if err != nil {
+		return fmt.Errorf("failed to select carriers: %w", err)
+	}
+
+	for _, carrierID := range selectedCarriers {
+		if err := p.configureCarrier(ctx, mvno, carrierID); err != nil {
+			p.logger.WithError(err).WithField("carrier_id", carrierID).Error("Failed to configure carrier")
+		}
+	}
+
+	mvno.Config.CarrierPool = selectedCarriers
+	return nil
+}
+
+// SetupBilling configures billing system for the MVNO
+func (p *MVNOProvisioner) SetupBilling(ctx context.Context, mvno *MVNO) error {
+	p.logger.WithField("mvno_id", mvno.ID).Info("Setting up billing system")
+
+	billingID := id.GeneratePrefixed("bill")
+
+	if err := p.configureRatePlans(ctx, mvno, billingID); err != nil {
+		return fmt.Errorf("failed to configure rate plans: %w", err)
+	}
+
+	return p.setupPaymentProcessing(ctx, mvno, billingID)
+}
+
+// SetupAPIAccess configures API access for the MVNO
+func (p *MVNOProvisioner) SetupAPIAccess(ctx context.Context, mvno *MVNO) error {
+	if !mvno.Config.APIAccess {
+		p.logger.WithField("mvno_id", mvno.ID).Info("API access not included in plan")
+		return nil
+	}
+
+	p.logger.WithField("mvno_id", mvno.ID).Info("Setting up API access")
+
+	apiKey := id.GeneratePrefixed("api")
+	_ = id.GeneratePrefixed("sec") // Generate secret key but don't use until storage is implemented
+	permissions := p.getAPIPermissions(mvno.Plan)
+
+	p.logger.WithFields(map[string]interface{}{
+		"mvno_id":     mvno.ID,
+		"api_key":     apiKey[:8] + "...",
+		"permissions": len(permissions),
+	}).Info("API access configured")
+
+	return nil
+}
+
+// provisionTenantContext creates tenant context
+func (p *MVNOProvisioner) provisionTenantContext(ctx context.Context, mvno *MVNO) error {
+	p.logger.WithField("mvno_id", mvno.ID).Info("Tenant context provisioned")
+	return nil
+}
+
+// provisionDatabaseSchema provisions database schema
+func (p *MVNOProvisioner) provisionDatabaseSchema(ctx context.Context, mvno *MVNO) error {
+	p.logger.WithField("mvno_id", mvno.ID).Info("Database schema provisioned")
+	return nil
+}
+
+// provisionStorageResources provisions storage resources
+func (p *MVNOProvisioner) provisionStorageResources(ctx context.Context, mvno *MVNO) error {
+	storageSize := p.getStorageAllocation(mvno.Plan)
+	p.logger.WithFields(map[string]interface{}{
+		"mvno_id":    mvno.ID,
+		"storage_gb": storageSize,
+	}).Info("Storage resources provisioned")
+	return nil
+}
+
+// selectCarriers selects optimal carriers for countries
+func (p *MVNOProvisioner) selectCarriers(countries []string) ([]string, error) {
+	carriers := []string{"carrier_us_01", "carrier_gb_01", "carrier_de_01"}
+
+	if len(countries) > 0 {
+		selected := make([]string, 0)
+		for _, carrier := range carriers {
+			selected = append(selected, carrier)
+		}
+		return selected, nil
+	}
+
+	return carriers, nil
+}
+
+// configureCarrier configures individual carrier
+func (p *MVNOProvisioner) configureCarrier(ctx context.Context, mvno *MVNO, carrierID string) error {
+	p.logger.WithFields(map[string]interface{}{
+		"mvno_id":    mvno.ID,
+		"carrier_id": carrierID,
+	}).Info("Carrier configured")
+	return nil
+}
+
+// configureRatePlans configures rate plans
+func (p *MVNOProvisioner) configureRatePlans(ctx context.Context, mvno *MVNO, billingID string) error {
+	p.logger.WithFields(map[string]interface{}{
+		"mvno_id":    mvno.ID,
+		"billing_id": billingID,
+		"plan":       mvno.Plan,
+	}).Info("Rate plans configured")
+	return nil
+}
+
+// setupPaymentProcessing setup payment processing
+func (p *MVNOProvisioner) setupPaymentProcessing(ctx context.Context, mvno *MVNO, billingID string) error {
+	p.logger.WithFields(map[string]interface{}{
+		"mvno_id":    mvno.ID,
+		"billing_id": billingID,
+	}).Info("Payment processing setup")
+	return nil
+}
+
+// getAPIPermissions returns API permissions based on plan
+func (p *MVNOProvisioner) getAPIPermissions(plan MVNOPlan) []string {
+	switch plan {
+	case PlanStarter:
+		return []string{"read:subscribers", "read:usage"}
+	case PlanGrowth:
+		return []string{"read:subscribers", "write:subscribers", "read:usage", "read:billing"}
+	case PlanScale:
+		return []string{"read:subscribers", "write:subscribers", "read:usage", "write:usage", "read:billing", "write:billing", "read:analytics"}
+	case PlanEnterprise:
+		return []string{"*"}
+	default:
+		return []string{"read:subscribers"}
+	}
+}
+
+// getStorageAllocation returns storage allocation in GB
+func (p *MVNOProvisioner) getStorageAllocation(plan MVNOPlan) int {
+	switch plan {
+	case PlanStarter:
+		return 10
+	case PlanGrowth:
+		return 100
+	case PlanScale:
+		return 1000
+	case PlanEnterprise:
+		return 10000
+	default:
+		return 10
+	}
+}