diff --git a/spec/Converter/LineItem/OrderItemUnitLineItemsConverterSpec.php b/spec/Converter/LineItem/OrderItemUnitLineItemsConverterSpec.php
index b05ea3e0..763b2069 100644
--- a/spec/Converter/LineItem/OrderItemUnitLineItemsConverterSpec.php
+++ b/spec/Converter/LineItem/OrderItemUnitLineItemsConverterSpec.php
@@ -19,15 +19,20 @@
 use Sylius\Component\Resource\Repository\RepositoryInterface;
 use Sylius\RefundPlugin\Converter\LineItem\LineItemsConverterInterface;
 use Sylius\RefundPlugin\Entity\LineItem;
+use Sylius\RefundPlugin\Entity\LineItemInterface;
+use Sylius\RefundPlugin\Factory\LineItemFactoryInterface;
 use Sylius\RefundPlugin\Model\OrderItemUnitRefund;
 use Sylius\RefundPlugin\Model\ShipmentRefund;
 use Sylius\RefundPlugin\Provider\TaxRateProviderInterface;
 
 final class OrderItemUnitLineItemsConverterSpec extends ObjectBehavior
 {
-    function let(RepositoryInterface $orderItemUnitRepository, TaxRateProviderInterface $taxRateProvider): void
-    {
-        $this->beConstructedWith($orderItemUnitRepository, $taxRateProvider);
+    function let(
+        RepositoryInterface $orderItemUnitRepository,
+        TaxRateProviderInterface $taxRateProvider,
+        LineItemFactoryInterface $lineItemFactory,
+    ): void {
+        $this->beConstructedWith($orderItemUnitRepository, $taxRateProvider, $lineItemFactory);
     }
 
     function it_implements_line_items_converter_interface(): void
@@ -38,8 +43,10 @@ function it_implements_line_items_converter_interface(): void
     function it_converts_unit_refunds_to_line_items(
         RepositoryInterface $orderItemUnitRepository,
         TaxRateProviderInterface $taxRateProvider,
+        LineItemFactoryInterface $lineItemFactory,
         OrderItemUnitInterface $orderItemUnit,
         OrderItemInterface $orderItem,
+        LineItemInterface $lineItem,
     ): void {
         $unitRefund = new OrderItemUnitRefund(1, 500);
 
@@ -53,6 +60,40 @@ function it_converts_unit_refunds_to_line_items(
 
         $orderItem->getProductName()->willReturn('Portal gun');
 
+        $lineItemFactory->createWithData(
+            'Portal gun',
+            1,
+            400,
+            500,
+            400,
+            500,
+            100,
+            '25%',
+        )->willReturn($lineItem);
+
+        $this->convert([$unitRefund])->shouldBeLike([$lineItem]);
+    }
+
+    function it_converts_unit_refunds_to_line_items_without_using_factory(
+        RepositoryInterface $orderItemUnitRepository,
+        TaxRateProviderInterface $taxRateProvider,
+        OrderItemUnitInterface $orderItemUnit,
+        OrderItemInterface $orderItem,
+    ): void {
+        $this->beConstructedWith($orderItemUnitRepository, $taxRateProvider, null);
+
+        $unitRefund = new OrderItemUnitRefund(1, 500);
+
+        $orderItemUnitRepository->find(1)->willReturn($orderItemUnit);
+
+        $orderItemUnit->getOrderItem()->willReturn($orderItem);
+        $orderItemUnit->getTotal()->willReturn(1500);
+        $orderItemUnit->getTaxTotal()->willReturn(300);
+
+        $taxRateProvider->provide($orderItemUnit)->willReturn('25%');
+
+        $orderItem->getProductName()->willReturn('Portal gun');
+
         $this->convert([$unitRefund])->shouldBeLike([new LineItem(
             'Portal gun',
             1,
@@ -65,18 +106,82 @@ function it_converts_unit_refunds_to_line_items(
         )]);
     }
 
-    function it_throws_an_error_if_one_of_units_is_not_order_item_unit_refund(): void
-    {
-        $unitRefund = new OrderItemUnitRefund(1, 500);
-        $shipmentRefund = new ShipmentRefund(3, 1500);
+    function it_groups_the_same_line_items_during_converting(
+        RepositoryInterface $orderItemUnitRepository,
+        TaxRateProviderInterface $taxRateProvider,
+        LineItemFactoryInterface $lineItemFactory,
+        OrderItemUnitInterface $firstOrderItemUnit,
+        OrderItemUnitInterface $secondOrderItemUnit,
+        OrderItemInterface $firstOrderItem,
+        OrderItemInterface $secondOrderItem,
+        LineItemInterface $firstLineItem,
+        LineItemInterface $secondLineItem,
+        LineItemInterface $thirdLineItem,
+    ): void {
+        $firstUnitRefund = new OrderItemUnitRefund(1, 500);
+        $secondUnitRefund = new OrderItemUnitRefund(2, 960);
+        $thirdUnitRefund = new OrderItemUnitRefund(2, 960);
+
+        $orderItemUnitRepository->find(1)->willReturn($firstOrderItemUnit);
+
+        $firstOrderItemUnit->getOrderItem()->willReturn($firstOrderItem);
+        $firstOrderItemUnit->getTotal()->willReturn(1500);
+        $firstOrderItemUnit->getTaxTotal()->willReturn(300);
+
+        $taxRateProvider->provide($firstOrderItemUnit)->willReturn('25%');
+
+        $firstOrderItem->getProductName()->willReturn('Portal gun');
+
+        $orderItemUnitRepository->find(2)->willReturn($secondOrderItemUnit);
+
+        $secondOrderItemUnit->getOrderItem()->willReturn($secondOrderItem);
+        $secondOrderItemUnit->getTotal()->willReturn(960);
+        $secondOrderItemUnit->getTaxTotal()->willReturn(160);
+
+        $taxRateProvider->provide($secondOrderItemUnit)->willReturn('20%');
+
+        $secondOrderItem->getProductName()->willReturn('Space gun');
+
+        $lineItemFactory->createWithData(
+            'Portal gun',
+            1,
+            400,
+            500,
+            400,
+            500,
+            100,
+            '25%',
+        )->willReturn($firstLineItem);
+
+        $lineItemFactory->createWithData(
+            'Space gun',
+            1,
+            800,
+            960,
+            800,
+            960,
+            160,
+            '20%',
+        )->willReturn($secondLineItem, $thirdLineItem);
+
+        $firstLineItem
+            ->compare($secondLineItem)
+            ->willReturn(false);
+        $firstLineItem
+            ->compare($thirdLineItem)
+            ->willReturn(false);
+
+        $secondLineItem
+            ->compare($thirdLineItem)
+            ->willReturn(true);
+        $secondLineItem->merge($thirdLineItem)->shouldBeCalled();
 
         $this
-            ->shouldThrow(\InvalidArgumentException::class)
-            ->during('convert', [[$unitRefund, $shipmentRefund]])
-        ;
+            ->convert([$firstUnitRefund, $secondUnitRefund, $thirdUnitRefund])
+            ->shouldBeLike([$firstLineItem, $secondLineItem]);
     }
 
-    function it_groups_the_same_line_items_during_converting(
+    function it_groups_the_same_line_items_during_converting_without_using_factory(
         RepositoryInterface $orderItemUnitRepository,
         TaxRateProviderInterface $taxRateProvider,
         OrderItemUnitInterface $firstOrderItemUnit,
@@ -84,6 +189,8 @@ function it_groups_the_same_line_items_during_converting(
         OrderItemInterface $firstOrderItem,
         OrderItemInterface $secondOrderItem,
     ): void {
+        $this->beConstructedWith($orderItemUnitRepository, $taxRateProvider, null);
+
         $firstUnitRefund = new OrderItemUnitRefund(1, 500);
         $secondUnitRefund = new OrderItemUnitRefund(2, 960);
         $thirdUnitRefund = new OrderItemUnitRefund(2, 960);
@@ -132,7 +239,17 @@ function it_groups_the_same_line_items_during_converting(
         ]);
     }
 
-    function it_throws_an_exception_if_there_is_no_shipping_adjustment_with_given_id(
+    function it_throws_an_error_if_one_of_units_is_not_order_item_unit_refund(): void
+    {
+        $unitRefund = new OrderItemUnitRefund(1, 500);
+        $shipmentRefund = new ShipmentRefund(3, 1500);
+
+        $this
+            ->shouldThrow(\InvalidArgumentException::class)
+            ->during('convert', [[$unitRefund, $shipmentRefund]]);
+    }
+
+    function it_throws_an_exception_if_there_is_no_order_item_unit_with_given_id(
         RepositoryInterface $orderItemUnitRepository,
     ): void {
         $unitRefund = new OrderItemUnitRefund(1, 500);
@@ -141,11 +258,10 @@ function it_throws_an_exception_if_there_is_no_shipping_adjustment_with_given_id
 
         $this
             ->shouldThrow(\InvalidArgumentException::class)
-            ->during('convert', [[$unitRefund]])
-        ;
+            ->during('convert', [[$unitRefund]]);
     }
 
-    function it_throws_an_exception_if_refund_amount_is_higher_than_shipping_amount(
+    function it_throws_an_exception_if_refund_amount_is_higher_than_order_item_unit_total(
         RepositoryInterface $orderItemUnitRepository,
         OrderItemUnitInterface $orderItemUnit,
     ): void {
@@ -156,7 +272,6 @@ function it_throws_an_exception_if_refund_amount_is_higher_than_shipping_amount(
 
         $this
             ->shouldThrow(\InvalidArgumentException::class)
-            ->during('convert', [[$unitRefund]])
-        ;
+            ->during('convert', [[$unitRefund]]);
     }
 }
diff --git a/spec/Converter/LineItem/ShipmentLineItemsConverterSpec.php b/spec/Converter/LineItem/ShipmentLineItemsConverterSpec.php
index 846d2811..9376a5a8 100644
--- a/spec/Converter/LineItem/ShipmentLineItemsConverterSpec.php
+++ b/spec/Converter/LineItem/ShipmentLineItemsConverterSpec.php
@@ -20,16 +20,21 @@
 use Sylius\Component\Resource\Repository\RepositoryInterface;
 use Sylius\RefundPlugin\Converter\LineItem\LineItemsConverterInterface;
 use Sylius\RefundPlugin\Entity\LineItem;
+use Sylius\RefundPlugin\Entity\LineItemInterface;
 use Sylius\RefundPlugin\Exception\MoreThanOneTaxAdjustment;
+use Sylius\RefundPlugin\Factory\LineItemFactoryInterface;
 use Sylius\RefundPlugin\Model\OrderItemUnitRefund;
 use Sylius\RefundPlugin\Model\ShipmentRefund;
 use Sylius\RefundPlugin\Provider\TaxRateProviderInterface;
 
 final class ShipmentLineItemsConverterSpec extends ObjectBehavior
 {
-    function let(RepositoryInterface $adjustmentRepository, TaxRateProviderInterface $taxRateProvider): void
-    {
-        $this->beConstructedWith($adjustmentRepository, $taxRateProvider);
+    function let(
+        RepositoryInterface $adjustmentRepository,
+        TaxRateProviderInterface $taxRateProvider,
+        LineItemFactoryInterface $lineItemFactory,
+    ): void {
+        $this->beConstructedWith($adjustmentRepository, $taxRateProvider, $lineItemFactory);
     }
 
     function it_implements_line_items_converter_interface(): void
@@ -38,12 +43,55 @@ function it_implements_line_items_converter_interface(): void
     }
 
     function it_converts_shipment_unit_refunds_to_line_items(
+        RepositoryInterface $adjustmentRepository,
+        TaxRateProviderInterface $taxRateProvider,
+        LineItemFactoryInterface $lineItemFactory,
+        AdjustmentInterface $shippingAdjustment,
+        AdjustmentInterface $taxAdjustment,
+        ShipmentInterface $shipment,
+        LineItemInterface $lineItem,
+    ): void {
+        $shipmentRefund = new ShipmentRefund(1, 575);
+
+        $adjustmentRepository
+            ->findOneBy(['id' => 1, 'type' => AdjustmentInterface::SHIPPING_ADJUSTMENT])
+            ->willReturn($shippingAdjustment)
+        ;
+        $shippingAdjustment->getLabel()->willReturn('Galaxy post');
+        $shippingAdjustment->getShipment()->willReturn($shipment);
+
+        $shipment->getAdjustmentsTotal()->willReturn(1150);
+        $shipment
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->willReturn(new ArrayCollection([$taxAdjustment->getWrappedObject()]))
+        ;
+
+        $taxAdjustment->getAmount()->willReturn(150);
+        $taxRateProvider->provide($shipment)->willReturn('15%');
+
+        $lineItemFactory->createWithData(
+            'Galaxy post',
+            1,
+            500,
+            575,
+            500,
+            575,
+            75,
+            '15%',
+        )->willReturn($lineItem);
+
+        $this->convert([$shipmentRefund])->shouldBeLike([$lineItem]);
+    }
+
+    function it_converts_shipment_unit_refunds_to_line_items_without_using_factory(
         RepositoryInterface $adjustmentRepository,
         TaxRateProviderInterface $taxRateProvider,
         AdjustmentInterface $shippingAdjustment,
         AdjustmentInterface $taxAdjustment,
         ShipmentInterface $shipment,
     ): void {
+        $this->beConstructedWith($adjustmentRepository, $taxRateProvider, null);
+
         $shipmentRefund = new ShipmentRefund(1, 575);
 
         $adjustmentRepository
diff --git a/src/Converter/LineItem/OrderItemUnitLineItemsConverter.php b/src/Converter/LineItem/OrderItemUnitLineItemsConverter.php
index af958875..44813754 100644
--- a/src/Converter/LineItem/OrderItemUnitLineItemsConverter.php
+++ b/src/Converter/LineItem/OrderItemUnitLineItemsConverter.php
@@ -18,6 +18,7 @@
 use Sylius\Component\Resource\Repository\RepositoryInterface;
 use Sylius\RefundPlugin\Entity\LineItem;
 use Sylius\RefundPlugin\Entity\LineItemInterface;
+use Sylius\RefundPlugin\Factory\LineItemFactoryInterface;
 use Sylius\RefundPlugin\Model\OrderItemUnitRefund;
 use Sylius\RefundPlugin\Provider\TaxRateProviderInterface;
 use Webmozart\Assert\Assert;
@@ -27,7 +28,16 @@ final class OrderItemUnitLineItemsConverter implements LineItemsConverterUnitRef
     public function __construct(
         private RepositoryInterface $orderItemUnitRepository,
         private TaxRateProviderInterface $taxRateProvider,
+        private ?LineItemFactoryInterface $lineItemFactory,
     ) {
+        if (null === $this->lineItemFactory) {
+            trigger_deprecation(
+                'sylius/refund-plugin',
+                '1.5',
+                'Not passing a line item factory to "%s" is deprecated and will be removed in 2.0.',
+                self::class,
+            );
+        }
     }
 
     public function convert(array $units): array
@@ -67,15 +77,28 @@ private function convertUnitRefundToLineItem(OrderItemUnitRefund $unitRefund): L
         $productName = $orderItem->getProductName();
         Assert::notNull($productName);
 
-        return new LineItem(
-            $productName,
-            1,
-            $netValue,
-            $grossValue,
-            $netValue,
-            $grossValue,
-            $taxAmount,
-            $this->taxRateProvider->provide($orderItemUnit),
+        if (null === $this->lineItemFactory) {
+            return new LineItem(
+                $productName,
+                1,
+                $netValue,
+                $grossValue,
+                $netValue,
+                $grossValue,
+                $taxAmount,
+                $this->taxRateProvider->provide($orderItemUnit),
+            );
+        }
+
+        return $this->lineItemFactory->createWithData(
+            name: $productName,
+            quantity: 1,
+            unitNetPrice: $netValue,
+            unitGrossPrice: $grossValue,
+            netValue: $netValue,
+            grossValue: $grossValue,
+            taxAmount: $taxAmount,
+            taxRate: $this->taxRateProvider->provide($orderItemUnit),
         );
     }
 
diff --git a/src/Converter/LineItem/ShipmentLineItemsConverter.php b/src/Converter/LineItem/ShipmentLineItemsConverter.php
index 5bed81e2..40246580 100644
--- a/src/Converter/LineItem/ShipmentLineItemsConverter.php
+++ b/src/Converter/LineItem/ShipmentLineItemsConverter.php
@@ -20,6 +20,7 @@
 use Sylius\RefundPlugin\Entity\LineItem;
 use Sylius\RefundPlugin\Entity\LineItemInterface;
 use Sylius\RefundPlugin\Exception\MoreThanOneTaxAdjustment;
+use Sylius\RefundPlugin\Factory\LineItemFactoryInterface;
 use Sylius\RefundPlugin\Model\ShipmentRefund;
 use Sylius\RefundPlugin\Provider\TaxRateProviderInterface;
 use Webmozart\Assert\Assert;
@@ -29,7 +30,16 @@ final class ShipmentLineItemsConverter implements LineItemsConverterUnitRefundAw
     public function __construct(
         private RepositoryInterface $adjustmentRepository,
         private TaxRateProviderInterface $taxRateProvider,
+        private ?LineItemFactoryInterface $lineItemFactory,
     ) {
+        if (null === $this->lineItemFactory) {
+            trigger_deprecation(
+                'sylius/refund-plugin',
+                '1.5',
+                'Not passing a line item factory to "%s" is deprecated and will be removed in 2.0.',
+                self::class,
+            );
+        }
     }
 
     public function convert(array $units): array
@@ -77,15 +87,28 @@ private function convertShipmentRefundToLineItem(ShipmentRefund $shipmentRefund)
         $label = $shippingAdjustment->getLabel();
         Assert::notNull($label);
 
-        return new LineItem(
-            $label,
-            1,
-            $netValue,
-            $grossValue,
-            $netValue,
-            $grossValue,
-            $taxAmount,
-            $this->taxRateProvider->provide($shipment),
+        if (null === $this->lineItemFactory) {
+            return new LineItem(
+                $label,
+                1,
+                $netValue,
+                $grossValue,
+                $netValue,
+                $grossValue,
+                $taxAmount,
+                $this->taxRateProvider->provide($shipment),
+            );
+        }
+
+        return $this->lineItemFactory->createWithData(
+            name: $label,
+            quantity: 1,
+            unitNetPrice: $netValue,
+            unitGrossPrice: $grossValue,
+            netValue: $netValue,
+            grossValue: $grossValue,
+            taxAmount: $taxAmount,
+            taxRate: $this->taxRateProvider->provide($shipment),
         );
     }
 
diff --git a/src/Resources/config/services/converters.xml b/src/Resources/config/services/converters.xml
index aaa0d1af..665e149c 100644
--- a/src/Resources/config/services/converters.xml
+++ b/src/Resources/config/services/converters.xml
@@ -32,6 +32,7 @@
         <service id="Sylius\RefundPlugin\Converter\LineItem\OrderItemUnitLineItemsConverter">
             <argument type="service" id="sylius.repository.order_item_unit" />
             <argument type="service" id="Sylius\RefundPlugin\Provider\TaxRateProviderInterface" />
+            <argument type="service" id="Sylius\RefundPlugin\Factory\LineItemFactoryInterface" />
             <tag name="sylius_refund.line_item_converter"/>
         </service>
         <service id="Sylius\RefundPlugin\Converter\OrderItemUnitLineItemsConverter" alias="Sylius\RefundPlugin\Converter\LineItem\OrderItemUnitLineItemsConverter">
@@ -41,6 +42,7 @@
         <service id="Sylius\RefundPlugin\Converter\LineItem\ShipmentLineItemsConverter">
             <argument type="service" id="sylius.repository.adjustment" />
             <argument type="service" id="Sylius\RefundPlugin\Provider\TaxRateProviderInterface" />
+            <argument type="service" id="Sylius\RefundPlugin\Factory\LineItemFactoryInterface" />
             <tag name="sylius_refund.line_item_converter"/>
         </service>
         <service id="Sylius\RefundPlugin\Converter\ShipmentLineItemsConverter" alias="Sylius\RefundPlugin\Converter\LineItem\ShipmentLineItemsConverter">