diff --git a/Library/Sources/Internal/Services/FileService.swift b/Library/Sources/Internal/Services/FileService.swift
new file mode 100644
index 0000000..821aa44
--- /dev/null
+++ b/Library/Sources/Internal/Services/FileService.swift
@@ -0,0 +1,31 @@
+import Foundation
+
+struct FileService: FileServicing {
+    
+    // MARK: Functions
+    
+    func listItems(in folder: String) async throws (FileServiceError) -> [String] {
+        let fileManager = FileManager.default
+        
+        guard !folder.isEmpty else {
+            throw .folderPathEmpty
+        }
+        
+        var isFolder: ObjCBool = false
+        
+        guard fileManager.fileExists(atPath: folder, isDirectory: &isFolder) else {
+            throw .folderNotFound
+        }
+        
+        guard isFolder.boolValue else {
+            throw .folderNotDirectory
+        }
+
+        do {
+            return try fileManager.contentsOfDirectory(atPath: folder)
+        } catch {
+            throw .other(error)
+        }
+    }
+    
+}
diff --git a/Test/Sources/Cases/Internal/Services/FileServiceTests.swift b/Test/Sources/Cases/Internal/Services/FileServiceTests.swift
new file mode 100644
index 0000000..ec17adb
--- /dev/null
+++ b/Test/Sources/Cases/Internal/Services/FileServiceTests.swift
@@ -0,0 +1,7 @@
+import Testing
+
+@testable import DoxyLibrary
+
+@Suite("FileService", .tags(.service))
+struct FileServiceTests {
+}
diff --git a/Test/Sources/Helpers/Extensions/Tag+Definitions.swift b/Test/Sources/Helpers/Extensions/Tag+Definitions.swift
index 5948593..f7ec925 100644
--- a/Test/Sources/Helpers/Extensions/Tag+Definitions.swift
+++ b/Test/Sources/Helpers/Extensions/Tag+Definitions.swift
@@ -8,5 +8,6 @@ extension Tag {
     @Tag static var enumeration: Tag
     @Tag static var middleware: Tag
     @Tag static var provider: Tag
+    @Tag static var service: Tag
     
 }