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/requirements.txt

@@ -0,0 +1,32 @@
+# FastAPI
+fastapi>=0.109.0
+uvicorn[standard]>=0.27.0
+
+# Database - SQLModel + Alembic
+sqlmodel>=0.0.14
+sqlalchemy[asyncio]>=2.0.25
+aiosqlite>=0.19.0
+alembic>=1.13.1
+
+# Pydantic
+pydantic>=2.5.3
+pydantic-settings>=2.1.0
+
+# File handling
+python-multipart>=0.0.6
+aiofiles>=23.2.1
+Pillow>=10.2.0
+
+# Authentication (shared)
+PyJWT>=2.8.0
+
+# Oracle (for nomenclatures)
+oracledb>=2.0.1
+
+# Utils
+python-dotenv>=1.0.0
+httpx>=0.26.0
+
+# Testing
+pytest>=8.0.0
+pytest-asyncio>=0.23.3