Document de referinta end-to-end (replicabil in alt proiect): normalizare CUI (strip RO, typo OCR, checksum), client ANAF (v9/tva, contract tri-valent, cache), gate CUI, mod strict platitor/neplatitor TVA si procedurile Oracle cauta_partener_dupa_cod_fiscal / cauta_sau_creeaza_partener. Link in README. Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>