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/backend/app/main.py

@@ -0,0 +1,88 @@
+"""FastAPI application entry point for Data Entry App."""
+
+import sys
+from pathlib import Path
+from contextlib import asynccontextmanager
+
+from fastapi import FastAPI
+from fastapi.middleware.cors import CORSMiddleware
+from fastapi.staticfiles import StaticFiles
+
+# Add shared modules to path
+project_root = Path(__file__).parent.parent.parent.parent
+sys.path.insert(0, str(project_root / "shared"))
+
+from app.config import settings
+from app.db.database import init_db
+
+
+@asynccontextmanager
+async def lifespan(app: FastAPI):
+    """Application lifespan - startup and shutdown events."""
+    # Startup
+    print(f"Starting {settings.app_name} v{settings.app_version}")
+
+    # Initialize database
+    await init_db()
+    print("Database initialized")
+
+    # Ensure upload directory exists
+    settings.upload_path_resolved
+    print(f"Upload path: {settings.upload_path_resolved}")
+
+    yield
+
+    # Shutdown
+    print("Shutting down...")
+
+
+# Create FastAPI app
+app = FastAPI(
+    title=settings.app_name,
+    version=settings.app_version,
+    description="API pentru introducere bonuri fiscale cu workflow de aprobare",
+    lifespan=lifespan,
+)
+
+# CORS middleware
+app.add_middleware(
+    CORSMiddleware,
+    allow_origins=settings.cors_origins_list,
+    allow_credentials=True,
+    allow_methods=["*"],
+    allow_headers=["*"],
+)
+
+# Mount static files for uploads (optional - can serve through nginx in prod)
+uploads_path = Path(settings.upload_path)
+if uploads_path.exists():
+    app.mount("/uploads", StaticFiles(directory=str(uploads_path)), name="uploads")
+
+
+# Health check endpoint
+@app.get("/health")
+async def health_check():
+    """Health check endpoint."""
+    return {
+        "status": "healthy",
+        "app": settings.app_name,
+        "version": settings.app_version,
+    }
+
+
+# Import and include routers
+from app.routers import receipts
+
+app.include_router(receipts.router, prefix="/api/receipts", tags=["receipts"])
+
+
+# Root endpoint
+@app.get("/")
+async def root():
+    """Root endpoint - API information."""
+    return {
+        "name": settings.app_name,
+        "version": settings.app_version,
+        "docs": "/docs",
+        "health": "/health",
+    }