feat: Add data-entry-app for fiscal receipts with approval workflow

New application for entering fiscal receipts (bonuri fiscale) with:

Backend (FastAPI + SQLModel + Alembic):
- Receipt, ReceiptAttachment, AccountingEntry models
- CRUD operations with async SQLite database
- Workflow: DRAFT → PENDING_REVIEW → APPROVED/REJECTED
- Auto-generation of accounting entries with VAT calculation
- File upload support (images, PDFs)
- Predefined expense types (Fuel, Materials, Office, etc.)
- Nomenclature service for partners, accounts, cash registers

Frontend (Vue.js 3 + PrimeVue + Pinia):
- ReceiptsListView with filters and stats
- ReceiptCreateView with image upload
- ReceiptDetailView with accounting entries
- ReceiptApprovalView for accountant approval

Documentation:
- REQUIREMENTS.md with functional specifications
- ARCHITECTURE.md with technical decisions
- CLAUDE.md for AI assistant guidance

Phase 1 MVP uses SQLite, prepared for Oracle integration in Phase 2.

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

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

data-entry-app/CLAUDE.md

@@ -0,0 +1,141 @@
+# CLAUDE.md - Data Entry App
+
+## Scop
+
+Aplicatie pentru introducere date in ERP (bonuri fiscale, chitante) cu workflow de aprobare.
+
+## Documentatie de Referinta
+
+- **Cerinte**: `docs/data-entry/REQUIREMENTS.md`
+- **Arhitectura**: `docs/data-entry/ARCHITECTURE.md`
+- **Quick Start**: `README.md`
+
+## Decizii Tehnice
+
+- **ORM**: SQLModel (Pydantic + SQLAlchemy)
+- **Migrari**: Alembic
+- **Database**: SQLite (Faza 1) → Oracle (Faza 2)
+- **Frontend**: Vue.js 3 + PrimeVue (consistent cu reports-app)
+
+## Workflow Bonuri
+
+```
+1. DRAFT → utilizator completeaza + upload poza
+2. PENDING_REVIEW → sistem genereaza note contabile
+3. APPROVED/REJECTED → contabil aproba sau respinge
+4. SYNCED → (Faza 2) date in Oracle
+```
+
+## Structura Directoare
+
+```
+data-entry-app/
+├── backend/              # FastAPI API (port 8003)
+│   ├── app/
+│   │   ├── db/          # SQLModel models + CRUD
+│   │   ├── schemas/     # Pydantic schemas
+│   │   ├── services/    # Business logic
+│   │   └── routers/     # API endpoints
+│   ├── migrations/      # Alembic migrations
+│   └── data/            # SQLite DB + uploads
+├── frontend/            # Vue.js UI (port 3010)
+│   └── src/
+│       ├── views/       # Page components
+│       ├── components/  # Reusable components
+│       └── stores/      # Pinia stores
+└── docs/                # Documentatie specifica
+```
+
+## Componente Partajate
+
+- `shared/database/oracle_pool.py` - Conexiune Oracle pentru nomenclatoare
+- `shared/auth/` - JWT authentication
+
+## Comenzi Dezvoltare
+
+```bash
+# Backend
+cd data-entry-app/backend
+pip install -r requirements.txt
+alembic upgrade head
+uvicorn app.main:app --reload --port 8003
+
+# Frontend
+cd data-entry-app/frontend
+npm install
+npm run dev -- --port 3010
+
+# Migrari
+cd data-entry-app/backend
+alembic revision --autogenerate -m "description"
+alembic upgrade head
+```
+
+## Tipuri Cheltuieli (hardcoded in Faza 1)
+
+| Cod | Tip | Cont | TVA |
+|-----|-----|------|-----|
+| FUEL | Combustibil | 6022 | 19% |
+| MATERIALS | Materiale | 6028 | 19% |
+| OFFICE | Rechizite | 6024 | 19% |
+| PHONE | Telefonie | 626 | 19% |
+| PARKING | Parcare | 6022 | 19% |
+| FOOD | Alimentatie | 6028 | 0% |
+| TRANSPORT | Transport | 624 | 19% |
+| OTHER | Altele | 628 | 19% |
+
+## Integrare Oracle (Faza 2)
+
+Vezi `docs/PACK_CONTAFIN.pck` pentru procedurile stocate:
+- `pack_contafin.init_scriere_act_rul_local()`
+- `INSERT INTO ACT_TEMP (...)`
+- `pack_contafin.finalizeaza_scriere_act_rul()`
+
+## API Endpoints Summary
+
+### Receipts CRUD
+- `POST /api/receipts/` - Create
+- `GET /api/receipts/` - List (filterable)
+- `GET /api/receipts/{id}` - Detail
+- `PUT /api/receipts/{id}` - Update (DRAFT only)
+- `DELETE /api/receipts/{id}` - Delete (DRAFT only)
+
+### Workflow
+- `POST /api/receipts/{id}/submit` - Send for review
+- `POST /api/receipts/{id}/approve` - Approve
+- `POST /api/receipts/{id}/reject` - Reject
+- `POST /api/receipts/{id}/resubmit` - Resubmit after rejection
+
+### Attachments
+- `POST /api/receipts/{id}/attachments` - Upload
+- `GET /api/attachments/{id}/download` - Download
+- `DELETE /api/attachments/{id}` - Delete
+
+### Nomenclatures
+- `GET /api/receipts/partners` - Partners from Oracle
+- `GET /api/receipts/accounts` - Accounts from Oracle
+- `GET /api/receipts/cash-registers` - Cash registers from Oracle
+- `GET /api/receipts/expense-types` - Expense types (hardcoded)
+
+## Testing
+
+```bash
+# Backend tests
+cd backend && pytest
+
+# Frontend tests
+cd frontend && npm run test
+```
+
+## Common Issues
+
+### SQLite locked
+- Asigura-te ca nu ai multiple procese care acceseaza DB-ul
+
+### Upload fails
+- Verifica permisiuni pe `data/uploads/`
+- Verifica MIME type (doar image/*, application/pdf)
+
+### Migration errors
+- `alembic downgrade -1` pentru rollback
+- Sterge migration file si regenereaza