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>

docs/data-entry/REQUIREMENTS.md

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+# Requirements: Data Entry - Bonuri Fiscale (Faza 1)
+
+## Obiectiv
+
+Sistem de introducere bonuri fiscale cu:
+- **Upload poze** bonuri de la utilizatori
+- **Generare automata** note contabile (staging area)
+- **Aprobare de contabil** inainte de finalizare
+- SQLite + ORM (SQLModel) + Migrari (Alembic)
+- Pregatit pentru integrare Oracle in Faza 2
+
+## Cerinte Functionale
+
+### 1. Gestiune Bonuri Fiscale
+
+#### 1.1 Creare Bon
+- Utilizatorul poate uploada o poza a bonului fiscal
+- Campuri obligatorii: tip document, directie, data, suma, furnizor, casa/banca
+- Campuri optionale: numar bon, serie, descriere
+- Tipuri document: Bon Fiscal, Chitanta
+- Directii: Cheltuiala (plata), Incasare
+
+#### 1.2 Upload Atasamente
+- Suport pentru imagini (JPEG, PNG) si PDF
+- Limita dimensiune: 10MB per fisier
+- Multiple atasamente per bon
+- Previzualizare imagine in UI
+
+#### 1.3 Workflow Aprobare
+```
+DRAFT → PENDING_REVIEW → APPROVED/REJECTED → (Faza 2: SYNCED)
+```
+
+- **DRAFT**: Utilizator completeaza datele
+- **PENDING_REVIEW**: Trimis spre aprobare, sistem genereaza note contabile
+- **APPROVED**: Contabil a aprobat
+- **REJECTED**: Contabil a respins (cu motiv)
+- **SYNCED**: (Faza 2) Sincronizat in Oracle
+
+### 2. Note Contabile
+
+#### 2.1 Generare Automata
+- La trimiterea spre aprobare, sistemul genereaza propuneri note contabile
+- Logica bazata pe tip cheltuiala selectat
+- Include calcul TVA automat (19%)
+
+#### 2.2 Editare de Contabil
+- Contabilul poate modifica conturile propuse
+- Poate adauga/sterge linii
+- Modificarile sunt logate
+
+#### 2.3 Tipuri Cheltuieli Predefinite
+
+| Tip Cheltuiala | Cont Debit | TVA | Descriere |
+|----------------|------------|-----|-----------|
+| Combustibil | 6022 | 4426 (19%) | Benzina, motorina |
+| Materiale consumabile | 6028 | 4426 (19%) | Diverse materiale |
+| Rechizite birou | 6024 | 4426 (19%) | Papetarie, toner |
+| Telefonie | 626 | 4426 (19%) | Telefon, internet |
+| Parcare | 6022 | 4426 (19%) | Taxe parcare |
+| Alimentatie | 6028 | - | Fara TVA deductibila |
+| Transport | 624 | 4426 (19%) | Taxi, transport |
+| Altele | 628 | 4426 (19%) | Alte cheltuieli |
+
+### 3. Roluri si Permisiuni
+
+#### 3.1 Utilizator Standard
+- Creare bonuri noi (DRAFT)
+- Editare bonuri proprii in DRAFT
+- Trimitere spre aprobare
+- Vizualizare status bonuri proprii
+
+#### 3.2 Contabil (Rol Aprobare)
+- Toate permisiunile utilizator
+- Vizualizare toate bonurile in asteptare
+- Aprobare/Respingere bonuri
+- Editare note contabile propuse
+- Aprobare in masa
+
+### 4. Nomenclatoare
+
+Preluate din Oracle (read-only):
+- **Parteneri**: Furnizori si clienti
+- **Conturi**: Plan conturi sintetice
+- **Case/Banci**: Registre casa si conturi bancare
+- **Firme**: Lista firme disponibile
+
+## Cerinte Non-Functionale
+
+### Performance
+- Timp raspuns API < 200ms (fara upload)
+- Upload fisiere < 5s pentru 10MB
+- Paginare pentru liste > 50 elemente
+
+### Securitate
+- Autentificare JWT (shared cu reports-app)
+- Validare MIME type pentru fisiere
+- Sanitizare nume fisiere
+- Acces bazat pe rol
+
+### Scalabilitate
+- Arhitectura pregatita pentru Oracle (Faza 2)
+- Separare clara intre storage local si DB
+- API design RESTful consistent
+
+## API Endpoints
+
+### Bonuri
+```
+POST   /api/receipts/                    # Creare bon
+GET    /api/receipts/                    # Lista bonuri
+GET    /api/receipts/{id}                # Detalii bon
+PUT    /api/receipts/{id}                # Modificare bon (DRAFT)
+DELETE /api/receipts/{id}                # Stergere bon (DRAFT)
+```
+
+### Workflow
+```
+POST   /api/receipts/{id}/submit         # DRAFT → PENDING
+POST   /api/receipts/{id}/approve        # PENDING → APPROVED
+POST   /api/receipts/{id}/reject         # PENDING → REJECTED
+POST   /api/receipts/{id}/resubmit       # REJECTED → PENDING
+```
+
+### Note Contabile
+```
+GET    /api/receipts/{id}/entries        # Lista note
+PUT    /api/receipts/{id}/entries        # Modificare note
+POST   /api/receipts/{id}/entries/regenerate  # Re-generare
+```
+
+### Atasamente
+```
+POST   /api/receipts/{id}/attachments    # Upload
+GET    /api/receipts/{id}/attachments    # Lista
+GET    /api/attachments/{id}/download    # Download
+DELETE /api/attachments/{id}             # Stergere
+```
+
+### Nomenclatoare
+```
+GET    /api/receipts/partners            # Furnizori/Clienti
+GET    /api/receipts/accounts            # Conturi
+GET    /api/receipts/cash-registers      # Case/Banci
+GET    /api/receipts/expense-types       # Tipuri cheltuieli
+```
+
+## Criterii de Succes (Faza 1)
+
+- [ ] Utilizator poate uploada poza bon + date de baza
+- [ ] Sistem genereaza automat note contabile
+- [ ] Contabil poate vedea, edita si aproba note
+- [ ] Bonurile aprobate sunt vizibile in lista
+- [ ] Migrarile Alembic functioneaza corect
+- [ ] Poze bonuri se salveaza si se afiseaza corect