diff --git a/migrations/add-invoice-items-filter-index.sql b/migrations/add-invoice-items-filter-index.sql
new file mode 100644
index 0000000..73bb80f
--- /dev/null
+++ b/migrations/add-invoice-items-filter-index.sql
@@ -0,0 +1 @@
+CREATE INDEX idx_invoice_items_invoice_qbo ON public.invoice_items USING btree (invoice_id, qbo_item_id);
diff --git a/public/js/views/invoice-view.js b/public/js/views/invoice-view.js
index 36ae8dc..9ccf0de 100644
--- a/public/js/views/invoice-view.js
+++ b/public/js/views/invoice-view.js
@@ -6,6 +6,8 @@ let filterCustomer = localStorage.getItem('inv_filterCustomer') || '';
 let filterStatus = localStorage.getItem('inv_filterStatus') || 'unpaid';
 let groupBy = localStorage.getItem('inv_groupBy') || 'none';
 let filterWorker = localStorage.getItem('inv_filterWorker') || '';
+let filterItemType = localStorage.getItem('inv_filterItemType') === 'true';
+let filterEmptyCost = localStorage.getItem('inv_filterEmptyCost') === 'true';
 
 const OVERDUE_DAYS = 30;
 
@@ -196,6 +198,8 @@ function saveSettings() {
     localStorage.setItem('inv_groupBy', groupBy);
     localStorage.setItem('inv_filterCustomer', filterCustomer);
     localStorage.setItem('inv_filterWorker', filterWorker);
+    localStorage.setItem('inv_filterItemType', filterItemType);
+    localStorage.setItem('inv_filterEmptyCost', filterEmptyCost);
 }
 
 // ============================================================
@@ -204,7 +208,14 @@ function saveSettings() {
 
 export async function loadInvoices() {
     try {
-        const response = await fetch('/api/invoices');
+        const params = new URLSearchParams();
+        if (filterItemType) {
+            params.set('has_parts_or_subscription', 'true');
+            if (filterEmptyCost) params.set('empty_cost_only', 'true');
+        }
+        const qs = params.toString();
+        const url = qs ? `/api/invoices?${qs}` : '/api/invoices';
+        const response = await fetch(url);
         invoices = await response.json();
         renderInvoiceView();
         loadLastSync();
@@ -599,6 +610,13 @@ export function injectToolbar() {
                 </select>
             </div>
             <div class="w-px h-8 bg-gray-300"></div>
+            <div class="flex items-center gap-1 border border-gray-300 rounded-lg p-1 bg-gray-100">
+                <button id="filter-item-type" onclick="window.invoiceView.toggleItemType()"
+                    class="px-3 py-1.5 text-xs font-medium rounded-md transition-colors ${filterItemType ? 'bg-blue-500 text-white' : 'bg-white text-gray-600'}">Cost Items</button>
+                <button id="filter-empty-cost" onclick="window.invoiceView.toggleEmptyCost()" style="${filterItemType ? '' : 'display:none'}"
+                    class="px-3 py-1.5 text-xs font-medium rounded-md transition-colors ${filterEmptyCost ? 'bg-blue-500 text-white' : 'bg-white text-gray-600'}">Empty cost only</button>
+            </div>
+            <div class="w-px h-8 bg-gray-300"></div>
             <div class="flex items-center gap-2">
                 <button onclick="window.invoiceView.syncFromQBO()" class="px-3 py-1.5 bg-indigo-600 text-white rounded-md text-xs font-medium hover:bg-indigo-700">
                     ⟳ Sync from QBO
@@ -631,6 +649,37 @@ export function injectToolbar() {
 // ============================================================
 
 export function setStatus(s) { filterStatus = s; saveSettings(); renderInvoiceView(); }
+export function toggleItemType() {
+    filterItemType = !filterItemType;
+    if (!filterItemType) filterEmptyCost = false;
+    saveSettings();
+    const itemBtn = document.getElementById('filter-item-type');
+    const emptyBtn = document.getElementById('filter-empty-cost');
+    if (itemBtn) {
+        itemBtn.className = filterItemType
+            ? 'px-3 py-1.5 text-xs font-medium rounded-md transition-colors bg-blue-500 text-white'
+            : 'px-3 py-1.5 text-xs font-medium rounded-md transition-colors bg-white text-gray-600';
+    }
+    if (emptyBtn) {
+        emptyBtn.style.display = filterItemType ? '' : 'none';
+        emptyBtn.className = filterEmptyCost
+            ? 'px-3 py-1.5 text-xs font-medium rounded-md transition-colors bg-blue-500 text-white'
+            : 'px-3 py-1.5 text-xs font-medium rounded-md transition-colors bg-white text-gray-600';
+    }
+    loadInvoices();
+}
+export function toggleEmptyCost() {
+    if (!filterItemType) return;
+    filterEmptyCost = !filterEmptyCost;
+    saveSettings();
+    const btn = document.getElementById('filter-empty-cost');
+    if (btn) {
+        btn.className = filterEmptyCost
+            ? 'px-3 py-1.5 text-xs font-medium rounded-md transition-colors bg-blue-500 text-white'
+            : 'px-3 py-1.5 text-xs font-medium rounded-md transition-colors bg-white text-gray-600';
+    }
+    loadInvoices();
+}
 export function viewPDF(id) { window.open(`/api/invoices/${id}/pdf`, '_blank'); }
 export function viewHTML(id) { window.open(`/api/invoices/${id}/html`, '_blank'); }
 
@@ -871,5 +920,5 @@ async function populateWorkerFilter() {
 
 window.invoiceView = {
     viewPDF, viewHTML, syncFromQBO, resetQbo, markPaid, setEmailStatus, edit, remove,
-    loadInvoices, renderInvoiceView, setStatus, checkStripePayment, editSentDates ,_addSentDateRow, _saveSentDates
+    loadInvoices, renderInvoiceView, setStatus, toggleItemType, toggleEmptyCost, checkStripePayment, editSentDates ,_addSentDateRow, _saveSentDates
 };
\ No newline at end of file
diff --git a/schema.sql b/schema.sql
index 238bb95..f5ef198 100644
--- a/schema.sql
+++ b/schema.sql
@@ -515,6 +515,13 @@ CREATE UNIQUE INDEX idx_customers_qbo_id ON public.customers USING btree (qbo_id
 CREATE INDEX idx_invoice_items_invoice_id ON public.invoice_items USING btree (invoice_id);
 
 
+--
+-- Name: idx_invoice_items_invoice_qbo; Type: INDEX; Schema: public; Owner: quoteuser
+--
+
+CREATE INDEX idx_invoice_items_invoice_qbo ON public.invoice_items USING btree (invoice_id, qbo_item_id);
+
+
 --
 -- Name: idx_invoices_created_from_quote; Type: INDEX; Schema: public; Owner: quoteuser
 --
diff --git a/src/routes/invoices.js b/src/routes/invoices.js
index 855f094..540bafe 100644
--- a/src/routes/invoices.js
+++ b/src/routes/invoices.js
@@ -50,11 +50,28 @@ function buildPaymentLinkHtml(invoice) {
 // GET all invoices
 router.get('/', async (req, res) => {
     try {
+        const { has_parts_or_subscription, empty_cost_only } = req.query;
+
+        let whereClauses = [];
+        if (has_parts_or_subscription === 'true') {
+            const costCondition = empty_cost_only === 'true'
+                ? `AND (ii.unit_cost IS NULL OR ii.unit_cost = '')`
+                : '';
+            whereClauses.push(`EXISTS (
+                SELECT 1 FROM invoice_items ii
+                WHERE ii.invoice_id = i.id
+                  AND (ii.qbo_item_id = '9' OR ii.qbo_item_id = '115')
+                  ${costCondition}
+            )`);
+        }
+        const whereSQL = whereClauses.length > 0 ? 'WHERE ' + whereClauses.join(' AND ') : '';
+
         const result = await pool.query(`
             SELECT i.*, c.name as customer_name, c.qbo_id as customer_qbo_id,
                    COALESCE((SELECT SUM(pi.amount) FROM payment_invoices pi WHERE pi.invoice_id = i.id), 0) as amount_paid
             FROM invoices i
             LEFT JOIN customers c ON i.customer_id = c.id
+            ${whereSQL}
             ORDER BY i.created_at DESC
         `);
         const rows = result.rows.map(r => ({