feat(ocr): Add modular store profiles with hot-reload support

## Store Profiles System
- Add ProfileRegistry for CUI-based profile lookup
- Add BaseStoreProfile with generic extraction patterns
- Implement hot-reload via POST /api/data-entry/ocr/profiles/reload

## 12 Store Profiles
- LIDL: Multi-rate TVA (A, B, C, D codes)
- OMV, SOCAR: B2B with client CUI, YYYY.MM.DD dates
- BRICK, DEDEMAN: Standard TVA, e-factura support
- KINETERRA, BEST PRINT: Non-VAT payers (returns [])
- STEPOUT MARKET: TVA 5% (books/reduced rate)
- UNLIMITED KEYS: NUMERAR payment detection
- GAMA INK, ELECTROBERING, PICTUS VELUM: Standard TVA

## Flexible TVA Patterns
- All patterns use (\d{1,2})% to accept any rate
- Supports historical (19%, 9%, 5%) and current (21%, 11%)

## Payment Methods Fix
- Fixed base.py to support multiple payments of same type
- Changed deduplication from method-only to (method, amount) tuple
- Returns separate entries for split payments

## Tools
- Add generate_store_profile.py for automatic profile generation
- Analyzes PDFs via OCR API and detects patterns

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

backend/modules/data_entry/services/ocr/profiles/best_print.py

@@ -0,0 +1,54 @@
+"""
+BEST PRINT TRADE ACTIV SRL store profile for OCR extraction.
+
+Stamp manufacturing service. Non-VAT payer (neplătitor de TVA).
+"""
+
+from typing import List, Dict, Any
+
+from .base import BaseStoreProfile
+from . import ProfileRegistry
+
+
+@ProfileRegistry.register
+class BestPrintProfile(BaseStoreProfile):
+    """
+    BEST PRINT TRADE ACTIV SRL - non-VAT payer profile.
+
+    Key characteristics:
+    - Non-VAT payer (neplătitor de TVA) - NO TVA on receipts
+    - Stamp manufacturing and printing services
+    - Total amount has no TVA component
+    - CARD payment typical
+    """
+
+    CUI_LIST = ["45417955"]
+    NAME_PATTERNS = ["BEST PRINT", "BESTPRINT", "BEST PRINT TRADE", "BEST PR1NT"]
+    STORE_NAME = "BEST PRINT TRADE ACTIV SRL"
+
+    def extract_tva_entries(self, text: str) -> List[dict]:
+        """
+        Extract TVA entries - returns empty for non-VAT payer.
+
+        BEST PRINT is a non-VAT payer (neplătitor de TVA),
+        so no TVA entries are expected on receipts.
+
+        Args:
+            text: Raw OCR text from receipt (unused)
+
+        Returns:
+            Empty list (non-VAT payer has no TVA)
+        """
+        # Non-VAT payer - no TVA entries
+        return []
+
+    def get_validation_hints(self) -> Dict[str, Any]:
+        """Return BEST PRINT-specific validation hints."""
+        return {
+            "has_multi_rate_tva": False,
+            "card_equals_total": True,
+            "has_client_cui": True,  # May have client CUI
+            "has_efactura": False,
+            "is_non_vat_payer": True,  # CRITICAL: Non-VAT payer
+            "tva_pattern": "none",
+        }