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/README.md

@@ -0,0 +1,177 @@
+# Data Entry App - Bonuri Fiscale
+
+Aplicatie pentru introducere bonuri fiscale cu workflow de aprobare.
+
+## Quick Start
+
+### Prerequisites
+
+- Python 3.10+
+- Node.js 18+
+- (Optional) SSH tunnel pentru Oracle nomenclatoare
+
+### Backend Setup
+
+```bash
+cd data-entry-app/backend
+
+# Create virtual environment
+python -m venv venv
+source venv/bin/activate  # Linux/Mac
+# sau: venv\Scripts\activate  # Windows
+
+# Install dependencies
+pip install -r requirements.txt
+
+# Create .env file
+cp .env.example .env
+# Edit .env with your settings
+
+# Run migrations
+alembic upgrade head
+
+# Start server
+uvicorn app.main:app --reload --port 8003
+```
+
+### Frontend Setup
+
+```bash
+cd data-entry-app/frontend
+
+# Install dependencies
+npm install
+
+# Start dev server
+npm run dev -- --port 3010
+```
+
+### Access
+
+- **Backend API**: http://localhost:8003
+- **API Docs**: http://localhost:8003/docs
+- **Frontend**: http://localhost:3010
+
+## Features
+
+### Pentru Utilizatori
+- Upload poze bonuri fiscale
+- Completare date bon (suma, data, furnizor)
+- Selectie tip cheltuiala
+- Trimitere spre aprobare
+
+### Pentru Contabili
+- Vizualizare bonuri in asteptare
+- Editare note contabile propuse
+- Aprobare/Respingere bonuri
+- Aprobare in masa
+
+## Workflow
+
+```
+DRAFT → PENDING_REVIEW → APPROVED/REJECTED → (SYNCED in Oracle)
+```
+
+1. **DRAFT**: Utilizator completeaza datele
+2. **PENDING_REVIEW**: Sistemul genereaza note contabile automat
+3. **APPROVED**: Contabil a aprobat bonul
+4. **REJECTED**: Contabil a respins (utilizatorul poate corecta)
+
+## Project Structure
+
+```
+data-entry-app/
+├── backend/
+│   ├── app/
+│   │   ├── main.py              # FastAPI entry point
+│   │   ├── config.py            # Settings
+│   │   ├── db/
+│   │   │   ├── database.py      # SQLite engine
+│   │   │   ├── models/          # SQLModel models
+│   │   │   └── crud/            # CRUD operations
+│   │   ├── schemas/             # Pydantic schemas
+│   │   ├── services/            # Business logic
+│   │   └── routers/             # API endpoints
+│   ├── migrations/              # Alembic migrations
+│   ├── data/
+│   │   ├── receipts.db          # SQLite database
+│   │   └── uploads/             # Uploaded files
+│   └── requirements.txt
+│
+├── frontend/
+│   ├── src/
+│   │   ├── views/receipts/      # Page components
+│   │   ├── components/receipts/ # Reusable components
+│   │   ├── stores/              # Pinia stores
+│   │   └── router/              # Vue Router
+│   ├── package.json
+│   └── vite.config.js
+│
+└── docs/                        # Documentation
+```
+
+## Environment Variables
+
+### Backend (.env)
+
+```bash
+# SQLite
+SQLITE_DATABASE_PATH=data/receipts.db
+
+# File uploads
+UPLOAD_PATH=data/uploads
+MAX_UPLOAD_SIZE_MB=10
+
+# Oracle (for nomenclatures)
+ORACLE_USER=CONTAFIN_ORACLE
+ORACLE_PASSWORD=your_password
+ORACLE_HOST=localhost
+ORACLE_PORT=1526
+ORACLE_SID=ROA
+
+# JWT (shared with reports-app)
+JWT_SECRET_KEY=your_secret_key
+JWT_ALGORITHM=HS256
+```
+
+## Development
+
+### Create new migration
+
+```bash
+cd backend
+alembic revision --autogenerate -m "Add new field"
+alembic upgrade head
+```
+
+### Run tests
+
+```bash
+# Backend
+cd backend && pytest
+
+# Frontend
+cd frontend && npm run test
+```
+
+## API Documentation
+
+Full API documentation available at http://localhost:8003/docs when backend is running.
+
+### Key Endpoints
+
+| Method | Endpoint | Description |
+|--------|----------|-------------|
+| POST | /api/receipts/ | Create receipt |
+| GET | /api/receipts/ | List receipts |
+| GET | /api/receipts/{id} | Get receipt details |
+| POST | /api/receipts/{id}/submit | Submit for review |
+| POST | /api/receipts/{id}/approve | Approve receipt |
+| POST | /api/receipts/{id}/reject | Reject receipt |
+| POST | /api/receipts/{id}/attachments | Upload attachment |
+
+## Phase 2 (Future)
+
+- Oracle sync for approved receipts
+- Integration with pack_contafin procedures
+- Automatic posting to ACT/RUL tables