diff --git a/.claude/handover-cleanup-roa2web.md b/.claude/handover-cleanup-roa2web.md
deleted file mode 100644
index b3cc83a..0000000
--- a/.claude/handover-cleanup-roa2web.md
+++ /dev/null
@@ -1,69 +0,0 @@
-# Handover: Curățare Cod ROA2WEB
-
-## Context
-
-Am analizat arhitectura ROA2WEB cu 3 agenți de explorare și am identificat 4 acțiuni de curățare cu randament mare și risc minim.
-
-**Plan detaliat**: `/home/claude/.claude/plans/immutable-chasing-flute.md`
-
-## Prompt pentru /ralph:prd
-
-```
-Implementează curățarea codului ROA2WEB conform planului din /home/claude/.claude/plans/immutable-chasing-flute.md
-
-Obiective:
-1. Elimină store duplication - șterge src/modules/reports/stores/sharedStores.js și src/modules/data-entry/stores/sharedStores.js, mută instantierea în App.vue
-2. Creează factory pentru API services - src/shared/services/createApiService.js și simplifică api.js din module
-3. Fă dependențele OCR opționale - adaugă variabile în .env (OCR_ENABLE_PADDLEOCR, OCR_ENABLE_TESSERACT), implementează lazy loading în OCR service, mută deps în requirements opțional
-4. Consolidează CSS design tokens - unifică variables.css, tokens.css, md3-tokens.css într-un singur design-tokens.css
-
-Constrângeri:
-- NU schimba arhitectura (layered architecture rămâne)
-- NU modifica auth middleware, cache decorator, oracle pool
-- Testează după fiecare modificare: app pornește, login funcționează, dark mode arată corect
-
-Ordinea execuției:
-1. [15 min] Store duplication
-2. [30 min] API factory
-3. [30 min] OCR dependencies opționale (lazy loading via .env)
-4. [1 oră] CSS tokens
-
-Impact așteptat: -150 linii cod duplicat, OCR deps opționale via .env, -2 fișiere CSS, startup mai rapid
-```
-
-## Fișiere Cheie de Referință
-
-### De Șters
-- `src/modules/reports/stores/sharedStores.js`
-- `src/modules/data-entry/stores/sharedStores.js`
-
-### De Creat
-- `src/shared/services/createApiService.js`
-- `src/assets/css/core/design-tokens.css` (consolidat)
-
-### De Modificat
-- `src/App.vue` - adaugă instantiere stores
-- `src/modules/reports/services/api.js` - simplifică cu factory
-- `src/modules/data-entry/services/api.js` - simplifică cu factory
-- `backend/requirements.txt` - mută paddleocr/tesseract în secțiune opțională (comentate)
-- `backend/.env` - adaugă `OCR_ENABLE_PADDLEOCR=false` și `OCR_ENABLE_TESSERACT=false`
-- `backend/modules/data_entry/services/ocr_service.py` - implementează lazy loading pentru OCR engines
-- `src/assets/css/main.css` - actualizează importuri CSS
-
-## Verificare Finală
-
-După implementare, verifică:
-- [ ] `./start.sh prod` pornește fără erori
-- [ ] Login funcționează
-- [ ] Un raport se încarcă corect
-- [ ] O chitanță se poate crea
-- [ ] Dark mode arată corect pe toate paginile
-- [ ] `pip install -r backend/requirements.txt` reușește
-- [ ] Cu `OCR_ENABLE_PADDLEOCR=false` - app pornește fără PaddleOCR instalat
-- [ ] Cu `OCR_ENABLE_PADDLEOCR=true` - OCR fallback funcționează (dacă e instalat)
-
-## Note
-
-- Arhitectura actuală (Layered) este potrivită pentru echipa de 1-2 developeri
-- Nu este nevoie de Vertical Slice sau Feature-Sliced Design
-- Acțiunile opționale (split receiptStore, simplificare cache) pot fi făcute ulterior
diff --git a/backend/modules/reports/models/dashboard.py b/backend/modules/reports/models/dashboard.py
index f13bf43..649e99b 100644
--- a/backend/modules/reports/models/dashboard.py
+++ b/backend/modules/reports/models/dashboard.py
@@ -2,6 +2,22 @@ from pydantic import BaseModel
 from decimal import Decimal
 from typing import List, Dict, Optional, Any
 
+
+class BudgetDebtSubAccount(BaseModel):
+    """Cont individual din cadrul unui grup de datorii buget"""
+    cont: str           # ex: "4311"
+    label: str          # ex: "4311 - CAS angajat"
+    precedent: Decimal  # sold luna precedentă (pozitiv=datorie, negativ=creanță)
+    curent: Decimal     # sold luna curentă (pozitiv=datorie, negativ=creanță)
+
+class BudgetDebtGroup(BaseModel):
+    """Grup de datorii la buget (TVA / BASS / CAM)"""
+    key: str                              # 'TVA', 'BASS', 'CAM'
+    label: str                            # 'TVA', 'BASS', 'CAM'
+    precedent: Decimal                    # total grup luna prec (semn ±)
+    curent: Decimal                       # total grup luna crt (semn ±)
+    sub_accounts: List[BudgetDebtSubAccount] = []
+
 class TreasuryAccount(BaseModel):
     """Cont de trezorerie (bancă/casă)"""
     cont: str           # 5121, 5124, 5311, 5314
@@ -126,4 +142,8 @@ class DashboardSummary(BaseModel):
     tva_plata_precedent: Decimal = Decimal('0')
     tva_recuperat_precedent: Decimal = Decimal('0')
     tva_plata_curent: Decimal = Decimal('0')
-    tva_recuperat_curent: Decimal = Decimal('0')
\ No newline at end of file
+    tva_recuperat_curent: Decimal = Decimal('0')
+
+    # DATORII LA BUGET - breakdown pe grupe (TVA / BASS / CAM) cu sub-conturi
+    budget_debt_breakdown: List[BudgetDebtGroup] = []
+    budget_debt_total_precedent: Decimal = Decimal('0')  # suma tuturor grupurilor luna prec
\ No newline at end of file
diff --git a/backend/modules/reports/services/dashboard_service.py b/backend/modules/reports/services/dashboard_service.py
index 73736a6..8fa6680 100644
--- a/backend/modules/reports/services/dashboard_service.py
+++ b/backend/modules/reports/services/dashboard_service.py
@@ -2,7 +2,7 @@
 import os
 
 from shared.database.oracle_pool import oracle_pool
-from ..models.dashboard import DashboardSummary, TreasuryAccount, TrendData
+from ..models.dashboard import DashboardSummary, TreasuryAccount, TrendData, BudgetDebtGroup, BudgetDebtSubAccount
 from ..cache.decorators import cached
 from decimal import Decimal
 from typing import Dict, Any, List, Optional
@@ -12,6 +12,45 @@ import logging
 
 logger = logging.getLogger(__name__)
 
+# Grupuri de conturi pentru Datorii la Buget (3 grupe: TVA / BASS / CAM)
+BUDGET_GROUPS = [
+    {
+        'key': 'TVA',
+        'label': 'TVA',
+        'accounts': ['4423', '4424'],
+    },
+    {
+        'key': 'BASS',
+        'label': 'BASS',
+        'accounts': ['431', '4311', '4313', '4315', '4316', '437', '444', '4411', '4418', '446', '447'],
+    },
+    {
+        'key': 'CAM',
+        'label': 'CAM',
+        'accounts': ['436'],
+    },
+]
+
+ACCOUNT_LABELS = {
+    '4311': '4311 - CAS angajat',
+    '4313': '4313 - CAS accidente muncă',
+    '4315': '4315 - CAS suplimentar',
+    '4316': '4316 - CASS angajat',
+    '431':  '431 - CAS (cont total)',
+    '437':  '437 - CASS (cont total)',
+    '444':  '444 - Impozit salarii',
+    '4411': '4411 - Impozit pe profit',
+    '4418': '4418 - Impozit amânat',
+    '446':  '446 - Alte impozite și taxe',
+    '447':  '447 - Fonduri speciale',
+    '4423': '4423 - TVA de plată',
+    '4424': '4424 - TVA de recuperat',
+    '4426': '4426 - TVA deductibilă',
+    '4427': '4427 - TVA colectată',
+    '436':  '436 - CAM',
+}
+
+
 class DashboardService:
     """Service pentru dashboard - date agregate"""
 
@@ -412,13 +451,17 @@ class DashboardService:
                   AND ((cont IN ('5121','5311') AND soldcred - solddeb != 0)
                     OR (cont IN ('5124','5314') AND soldvalcred - soldvaldeb != 0))
                 GROUP BY cont, nume, nume_val
-                ORDER BY cont, nume
+                ORDER BY
+                  CASE WHEN cont IN ('5121','5311') THEN 0 ELSE 1 END,
+                  cont,
+                  UPPER(nume)
                 """
 
                 cursor.execute(treasury_query, period_params)
                 treasury_rows = cursor.fetchall()
 
-                # Query 3: Solduri TVA din tabelul vbal (folosește același period_cte)
+                # Query 3: Solduri datorii buget din tabelul vbal (43xx + 44xx)
+                # Extins față de TVA-only pentru a include CAS, CASS, impozite, etc.
                 tva_query = f"""
                 {period_cte}
                 SELECT
@@ -426,34 +469,42 @@ class DashboardService:
                   precdeb,
                   preccred,
                   ruldeb,
-                  rulcred
+                  rulcred,
+                  solddeb,
+                  soldcred
                 FROM {schema}.vbal
                 WHERE an = (SELECT anul FROM luna_curenta)
                   AND luna = (SELECT luna FROM luna_curenta)
-                  AND cont IN ('4423', '4424', '4426', '4427')
+                  AND (cont LIKE '43%' OR cont LIKE '44%')
                 ORDER BY cont
                 """
 
                 cursor.execute(tva_query, period_params)
                 tva_rows = cursor.fetchall()
 
-                # Procesare solduri TVA
-                tva_data = {
-                    '4423': {'precdeb': Decimal('0'), 'preccred': Decimal('0'), 'ruldeb': Decimal('0'), 'rulcred': Decimal('0')},
-                    '4424': {'precdeb': Decimal('0'), 'preccred': Decimal('0'), 'ruldeb': Decimal('0'), 'rulcred': Decimal('0')},
-                    '4426': {'precdeb': Decimal('0'), 'preccred': Decimal('0'), 'ruldeb': Decimal('0'), 'rulcred': Decimal('0')},
-                    '4427': {'precdeb': Decimal('0'), 'preccred': Decimal('0'), 'ruldeb': Decimal('0'), 'rulcred': Decimal('0')}
-                }
+                # Procesare solduri: dict generic pentru toate conturile 43xx/44xx
+                _zero = {'precdeb': Decimal('0'), 'preccred': Decimal('0'), 'ruldeb': Decimal('0'), 'rulcred': Decimal('0'), 'solddeb': Decimal('0'), 'soldcred': Decimal('0')}
+                all_budget_data: Dict[str, Any] = {}
 
                 for row in tva_rows:
                     cont = row[0]
-                    if cont in tva_data:
-                        tva_data[cont]['precdeb'] = Decimal(str(row[1] or 0))
-                        tva_data[cont]['preccred'] = Decimal(str(row[2] or 0))
-                        tva_data[cont]['ruldeb'] = Decimal(str(row[3] or 0))
-                        tva_data[cont]['rulcred'] = Decimal(str(row[4] or 0))
+                    all_budget_data[cont] = {
+                        'precdeb': Decimal(str(row[1] or 0)),
+                        'preccred': Decimal(str(row[2] or 0)),
+                        'ruldeb': Decimal(str(row[3] or 0)),
+                        'rulcred': Decimal(str(row[4] or 0)),
+                        'solddeb': Decimal(str(row[5] or 0)),
+                        'soldcred': Decimal(str(row[6] or 0)),
+                    }
+
+                # Backward compat: tva_data dict cu doar conturile TVA clasice
+                tva_data = {
+                    k: all_budget_data.get(k, dict(_zero))
+                    for k in ['4423', '4424', '4426', '4427']
+                }
 
                 # Calcul TVA Luna Precedentă - FIE de plată (4423) FIE de recuperat (4424)
+                # Primary: folosim soldurile conturilor de regularizare TVA (luna anterioară închisă)
                 sold_4423 = tva_data['4423']['preccred'] - tva_data['4423']['precdeb']
                 sold_4424 = tva_data['4424']['precdeb'] - tva_data['4424']['preccred']
 
@@ -464,18 +515,97 @@ class DashboardService:
                     tva_recuperat_precedent = sold_4424
                     tva_plata_precedent = Decimal('0')
                 else:
-                    tva_plata_precedent = Decimal('0')
-                    tva_recuperat_precedent = Decimal('0')
+                    # Fallback: când luna anterioară nu e închisă (4423/4424 = 0),
+                    # calculăm soldul lunar net al conturilor 4427/4426
+                    sold_4427_prec = tva_data['4427']['preccred'] - tva_data['4427']['precdeb']
+                    sold_4426_prec = tva_data['4426']['precdeb'] - tva_data['4426']['preccred']
+                    diferenta_prec = sold_4427_prec - sold_4426_prec
+                    if diferenta_prec > 0:
+                        tva_plata_precedent = diferenta_prec
+                        tva_recuperat_precedent = Decimal('0')
+                    else:
+                        tva_recuperat_precedent = -diferenta_prec
+                        tva_plata_precedent = Decimal('0')
 
-                # Calcul TVA Luna Curentă - FIE de plată FIE de recuperat
-                diferenta_curent = tva_data['4427']['rulcred'] - tva_data['4426']['ruldeb']
+                # Calcul TVA Luna Curentă - rulaj lunar 4423/4424 (nu sold cumulat)
+                sold_4423_cur = tva_data['4423']['rulcred'] - tva_data['4423']['ruldeb']
+                sold_4424_cur = tva_data['4424']['ruldeb'] - tva_data['4424']['rulcred']
 
-                if diferenta_curent > 0:
-                    tva_plata_curent = diferenta_curent
+                if sold_4423_cur > 0:
+                    tva_plata_curent = sold_4423_cur
                     tva_recuperat_curent = Decimal('0')
-                else:
-                    tva_recuperat_curent = -diferenta_curent
+                elif sold_4424_cur > 0:
+                    tva_recuperat_curent = sold_4424_cur
                     tva_plata_curent = Decimal('0')
+                else:
+                    # Fallback: rulaj lunar net 4427/4426 (ruldeb/rulcred = doar luna curentă)
+                    sold_4427_cur = tva_data['4427']['rulcred'] - tva_data['4427']['ruldeb']
+                    sold_4426_cur = tva_data['4426']['ruldeb'] - tva_data['4426']['rulcred']
+                    diferenta_curent = sold_4427_cur - sold_4426_cur
+                    if diferenta_curent > 0:
+                        tva_plata_curent = diferenta_curent
+                        tva_recuperat_curent = Decimal('0')
+                    else:
+                        tva_recuperat_curent = -diferenta_curent
+                        tva_plata_curent = Decimal('0')
+
+                # Calcul Datorii la Buget - 3 grupe (TVA / BASS / CAM) cu sub-conturi
+                budget_debt_breakdown = []
+                for group_def in BUDGET_GROUPS:
+                    sub_accounts = []
+                    group_prec = Decimal('0')
+                    group_cur = Decimal('0')
+
+                    if group_def['key'] == 'TVA':
+                        # TVA special: valorile deja calculate (semn ±)
+                        tva_prec = tva_plata_precedent - tva_recuperat_precedent
+                        tva_cur  = tva_plata_curent - tva_recuperat_curent
+                        group_prec = tva_prec
+                        group_cur  = tva_cur
+                        # Sub-conturi TVA (doar cele cu sold non-zero)
+                        for cont in ['4423', '4424', '4426', '4427']:
+                            if cont in all_budget_data:
+                                d = all_budget_data[cont]
+                                if cont == '4424':  # creanță → semn negativ
+                                    val_prec = -(d['precdeb'] - d['preccred'])
+                                    val_cur  = -(d['ruldeb'] - d['rulcred'])
+                                else:  # 4423, 4426, 4427: rulcred - ruldeb (lunar, nu cumulat)
+                                    val_prec = d['preccred'] - d['precdeb']
+                                    val_cur  = d['rulcred'] - d['ruldeb']
+                                if val_prec != 0 or val_cur != 0:
+                                    sub_accounts.append(BudgetDebtSubAccount(
+                                        cont=cont,
+                                        label=ACCOUNT_LABELS[cont],
+                                        precedent=val_prec,
+                                        curent=val_cur,
+                                    ))
+                    else:
+                        # BASS și CAM: matching exact pe codul contului
+                        for account_code in group_def['accounts']:
+                            if account_code in all_budget_data:
+                                d = all_budget_data[account_code]
+                                val_prec = d['preccred'] - d['precdeb']  # pozitiv = datorie
+                                val_cur  = d['rulcred'] - d['ruldeb']   # rulaj luna curentă (consistent cu TVA)
+                                if val_prec != 0 or val_cur != 0:
+                                    sub_accounts.append(BudgetDebtSubAccount(
+                                        cont=account_code,
+                                        label=ACCOUNT_LABELS.get(account_code, account_code),
+                                        precedent=val_prec,
+                                        curent=val_cur,
+                                    ))
+                                    group_prec += val_prec
+                                    group_cur  += val_cur
+
+                    if group_prec != 0 or group_cur != 0 or sub_accounts:
+                        budget_debt_breakdown.append(BudgetDebtGroup(
+                            key=group_def['key'],
+                            label=group_def['label'],
+                            precedent=group_prec,
+                            curent=group_cur,
+                            sub_accounts=sub_accounts,
+                        ))
+
+                budget_debt_total_precedent = sum(g.precedent for g in budget_debt_breakdown)
 
                 # Procesare trezorerie
                 treasury_accounts = []
@@ -562,7 +692,11 @@ class DashboardService:
                     tva_plata_precedent=tva_plata_precedent,
                     tva_recuperat_precedent=tva_recuperat_precedent,
                     tva_plata_curent=tva_plata_curent,
-                    tva_recuperat_curent=tva_recuperat_curent
+                    tva_recuperat_curent=tva_recuperat_curent,
+
+                    # Datorii la buget pe grupe cu sub-conturi
+                    budget_debt_breakdown=budget_debt_breakdown,
+                    budget_debt_total_precedent=budget_debt_total_precedent,
                 )
     
     @staticmethod
@@ -1691,7 +1825,9 @@ class DashboardService:
                         AND vb.luna = lc.luna
                         AND vb.cont IN ('5311', '5314', '5328', '5121', '5124')
                         AND (vb.solddeb - vb.soldcred) <> 0
-                      ORDER BY tip, vb.cont
+                      ORDER BY tip,
+                        CASE WHEN vb.cont IN ('5121','5311') THEN 0 ELSE 1 END,
+                        UPPER(vb.nume)
                     """
 
                     cursor.execute(treasury_query, period_params)
diff --git a/backend/modules/telegram/api/client.py b/backend/modules/telegram/api/client.py
index 77f10e0..2602807 100644
--- a/backend/modules/telegram/api/client.py
+++ b/backend/modules/telegram/api/client.py
@@ -105,7 +105,8 @@ class BackendAPIClient:
     async def verify_user(
         self,
         oracle_username: str,
-        linking_code: str
+        linking_code: str,
+        server_id: Optional[str] = None
     ) -> Optional[Dict[str, Any]]:
         """
         Verify user exists in Oracle and get JWT token.
@@ -139,7 +140,8 @@ class BackendAPIClient:
                 "/api/telegram/auth/verify-user",
                 json={
                     "linking_code": linking_code,
-                    "oracle_username": oracle_username
+                    "oracle_username": oracle_username,
+                    "server_id": server_id
                 }
             )
 
@@ -185,12 +187,13 @@ class BackendAPIClient:
             logger.error(f"Failed to refresh token: {e}")
             return None
 
-    async def verify_email(self, email: str) -> dict:
+    async def verify_email(self, email: str, server_id: Optional[str] = None) -> dict:
         """
         Verify if email exists in Oracle database
 
         Args:
             email: Email address to verify
+            server_id: Optional Oracle server ID (for multi-server mode)
 
         Returns:
             dict with 'success' (bool), 'username' (str or None), and 'message' (str)
@@ -204,7 +207,7 @@ class BackendAPIClient:
 
             response = await self.client.post(
                 "/api/telegram/auth/verify-email",
-                json={"email": email}
+                json={"email": email, "server_id": server_id}
             )
             response.raise_for_status()
             return response.json()
@@ -229,7 +232,8 @@ class BackendAPIClient:
         email: str,
         password: str,
         telegram_user_id: int,
-        session_token: str
+        session_token: str,
+        server_id: Optional[str] = None
     ) -> dict:
         """
         Login via email + password with session token
@@ -239,6 +243,7 @@ class BackendAPIClient:
             password: Oracle password
             telegram_user_id: Telegram user ID
             session_token: Signed token from code validation
+            server_id: Optional Oracle server ID (for multi-server mode)
 
         Returns:
             Login response with JWT tokens and user data
@@ -256,7 +261,8 @@ class BackendAPIClient:
                     "email": email,
                     "password": password,
                     "telegram_user_id": telegram_user_id,
-                    "session_token": session_token
+                    "session_token": session_token,
+                    "server_id": server_id
                 },
                 timeout=30.0  # 30 seconds timeout
             )
@@ -298,6 +304,52 @@ class BackendAPIClient:
                 "message": "Eroare de conexiune"
             }
 
+    async def switch_server(
+        self,
+        jwt_token: str,
+        oracle_username: str,
+        new_server_id: str,
+        oracle_password: str = None
+    ) -> dict:
+        """
+        Switch the active Oracle server for the authenticated user.
+
+        Args:
+            jwt_token: Current JWT access token (used for authentication)
+            oracle_username: Oracle username of the current user
+            new_server_id: Target Oracle server ID
+            oracle_password: Oracle password on the new server (required if servers have different passwords)
+
+        Returns:
+            Dict with success, access_token, refresh_token, message
+        """
+        try:
+            if not self.client or self.client.is_closed:
+                self.client = AsyncClient(base_url=self.base_url, timeout=REQUEST_TIMEOUT)
+
+            payload = {"oracle_username": oracle_username, "new_server_id": new_server_id}
+            if oracle_password:
+                payload["oracle_password"] = oracle_password
+
+            response = await self.client.post(
+                "/api/telegram/auth/switch-server",
+                json=payload,
+                headers=self._get_auth_headers(jwt_token)
+            )
+            response.raise_for_status()
+            return response.json()
+
+        except httpx.HTTPStatusError as e:
+            logger.error(f"Switch server HTTP error: {e.response.status_code}")
+            try:
+                return {"success": False, "message": e.response.json().get("detail", "Eroare")}
+            except Exception:
+                return {"success": False, "message": "Eroare la schimbarea serverului"}
+
+        except Exception as e:
+            logger.error(f"Switch server error: {e}")
+            return {"success": False, "message": "Eroare de conexiune"}
+
     async def get_user_companies(self, jwt_token: str) -> List[Dict[str, Any]]:
         """
         Get list of companies the user has access to.
diff --git a/backend/modules/telegram/auth/email_auth.py b/backend/modules/telegram/auth/email_auth.py
index bc31a26..892ad13 100644
--- a/backend/modules/telegram/auth/email_auth.py
+++ b/backend/modules/telegram/auth/email_auth.py
@@ -101,12 +101,13 @@ def is_valid_email_format(email: str) -> bool:
     return bool(re.match(pattern, email))
 
 
-async def verify_email_in_oracle(email: str) -> Optional[str]:
+async def verify_email_in_oracle(email: str, server_id: Optional[str] = None) -> Optional[str]:
     """
     Verify email exists in Oracle UTILIZATORI table via backend API
 
     Args:
         email: Email address to check
+        server_id: Optional Oracle server ID (for multi-server mode)
 
     Returns:
         Oracle username if found and active, None otherwise
@@ -118,8 +119,8 @@ async def verify_email_in_oracle(email: str) -> Optional[str]:
 
         backend_client = get_backend_client()
 
-        # Call backend API to verify email
-        response = await backend_client.verify_email(email)
+        # Call backend API to verify email (on specific server if provided)
+        response = await backend_client.verify_email(email, server_id=server_id)
 
         if response.get('success'):
             username = response.get('username')
diff --git a/backend/modules/telegram/auth/linking.py b/backend/modules/telegram/auth/linking.py
index c958341..8295b17 100644
--- a/backend/modules/telegram/auth/linking.py
+++ b/backend/modules/telegram/auth/linking.py
@@ -78,7 +78,8 @@ async def link_telegram_account(
             return None
 
         oracle_username = code_data.get('oracle_username')
-        logger.info(f"Auth code valid for Oracle user: {oracle_username}")
+        server_id = code_data.get('server_id')  # Extract server_id from the stored code
+        logger.info(f"Auth code valid for Oracle user: {oracle_username} (server_id={server_id})")
 
         # Step 2: Create/update Telegram user record (basic info)
         user_created = await create_or_update_user(
@@ -97,7 +98,8 @@ async def link_telegram_account(
         async with backend_client:
             user_data = await backend_client.verify_user(
                 oracle_username=oracle_username,
-                linking_code=auth_code
+                linking_code=auth_code,
+                server_id=server_id
             )
 
         if not user_data or not user_data.get('success'):
diff --git a/backend/modules/telegram/bot/email_handlers.py b/backend/modules/telegram/bot/email_handlers.py
index bb11db1..8d799a1 100644
--- a/backend/modules/telegram/bot/email_handlers.py
+++ b/backend/modules/telegram/bot/email_handlers.py
@@ -14,6 +14,8 @@ import logging
 from datetime import datetime
 import asyncio
 
+from typing import Optional
+
 from backend.modules.telegram.auth.email_auth import (
     is_valid_email_format,
     verify_email_in_oracle,
@@ -22,6 +24,7 @@ from backend.modules.telegram.auth.email_auth import (
     check_rate_limit,
     clear_rate_limit
 )
+from shared.auth.email_server_cache import email_server_cache
 from backend.modules.telegram.utils.email_service import get_email_service
 from backend.modules.telegram.db.operations import (
     create_email_auth_code,
@@ -39,7 +42,7 @@ from backend.modules.telegram.api.client import get_backend_client
 logger = logging.getLogger(__name__)
 
 # Conversation states
-AWAITING_EMAIL, AWAITING_CODE, AWAITING_PASSWORD = range(3)
+AWAITING_EMAIL, AWAITING_CODE, AWAITING_PASSWORD, AWAITING_SERVER_SELECTION = range(4)
 
 # Constants
 MAX_CODE_ATTEMPTS = 3
@@ -261,57 +264,25 @@ async def web_login_info_callback(update: Update, context: ContextTypes.DEFAULT_
 # STATE: AWAITING_EMAIL
 # ============================================================================
 
-async def receive_email(update: Update, context: ContextTypes.DEFAULT_TYPE):
-    """Handler pentru primirea email-ului"""
-    email = update.message.text.strip().lower()
-    user_id = update.effective_user.id
-
-    # ȘTERG mesajul utilizatorului imediat (chat curat)
+async def _send_email_code(
+    context: ContextTypes.DEFAULT_TYPE,
+    chat_id: int,
+    email: str,
+    server_id: Optional[str],
+    user_id: int
+) -> int:
+    """
+    Generate and send email verification code on the specified server.
+    Returns AWAITING_CODE on success or ConversationHandler.END on failure.
+    """
     try:
-        await update.message.delete()
-    except Exception as e:
-        logger.warning(f"Could not delete email message: {e}")
-
-    # Validare format email
-    if not is_valid_email_format(email):
-        # Show error in main message
-        await edit_login_message(
-            context=context,
-            chat_id=update.effective_chat.id,
-            text="Email invalid\n\nIntrodu o adresă validă (nume@domeniu.ro)",
-            reply_markup=InlineKeyboardMarkup([
-                [InlineKeyboardButton("Anulează", callback_data="cancel")]
-            ])
-        )
-        return AWAITING_EMAIL
-
-    # Check for existing pending code
-    existing_code = await get_pending_email_code(user_id)
-    if existing_code:
-        # Delete old pending code
-        await delete_user_email_codes(user_id)
-        logger.info(f"Deleted existing pending code for user {user_id}")
-
-    # EDIT login message to show loading
-    await edit_login_message(
-        context=context,
-        chat_id=update.effective_chat.id,
-        text="Verificare email...",
-        reply_markup=None
-    )
-
-    try:
-        # Verifică email în Oracle
-        username = await verify_email_in_oracle(email)
+        # Verify email in Oracle (on specific server if known)
+        username = await verify_email_in_oracle(email, server_id=server_id)
 
         # IMPORTANT: Generic response to prevent email enumeration
         # We always say "code sent" even if email doesn't exist
-
         if username:
-            # Email exists - generate and send code
             code = generate_email_code()
-
-            # Save code in database
             code_saved = await create_email_auth_code(
                 code=code,
                 email=email,
@@ -323,27 +294,26 @@ async def receive_email(update: Update, context: ContextTypes.DEFAULT_TYPE):
             if not code_saved:
                 await edit_login_message(
                     context=context,
-                    chat_id=update.effective_chat.id,
+                    chat_id=chat_id,
                     text="Eroare la salvarea codului.\n\nIncearcă din nou cu /login"
                 )
                 return ConversationHandler.END
 
-            # Send email (async with retry)
             email_service = get_email_service()
             email_sent = await email_service.send_auth_code(email, code, username)
 
-            if not email_sent:
-                logger.error(f"Failed to send email to {email}")
-                # Don't reveal this to user - they'll timeout naturally
+            if email_sent:
+                logger.info(f"[EMAIL-AUTH] ✅ Code sent for {email[:3]}***@*** (user {user_id}, server={server_id})")
+            else:
+                logger.error(f"[EMAIL-AUTH] ❌ Failed to send code (user {user_id}, server={server_id})")
 
-        # Wait 1 second for better UX (looks like verification happened)
+        # Wait 1 second for UX (looks like verification happened)
         await asyncio.sleep(1)
 
-        # ALWAYS show this message (prevent enumeration)
-        # EDIT same message with success + buttons
+        # ALWAYS show success (prevent enumeration)
         await edit_login_message(
             context=context,
-            chat_id=update.effective_chat.id,
+            chat_id=chat_id,
             text=f"Cod trimis pe {email}\n\nIntrodu codul primit pe email:",
             reply_markup=InlineKeyboardMarkup([
                 [InlineKeyboardButton("Retrimite Cod", callback_data=f"resend:{email}")],
@@ -351,22 +321,135 @@ async def receive_email(update: Update, context: ContextTypes.DEFAULT_TYPE):
             ])
         )
 
-        # Save email in context for resend functionality
         context.user_data['pending_email'] = email
         context.user_data['pending_username'] = username
 
         return AWAITING_CODE
 
     except Exception as e:
-        logger.error(f"Error in receive_email: {e}", exc_info=True)
+        logger.error(f"Error sending email code: {e}", exc_info=True)
         await edit_login_message(
             context=context,
-            chat_id=update.effective_chat.id,
+            chat_id=chat_id,
             text="Eroare internă.\n\nIncearcă din nou mai târziu."
         )
         return ConversationHandler.END
 
 
+async def receive_email(update: Update, context: ContextTypes.DEFAULT_TYPE):
+    """Handler pentru primirea email-ului"""
+    email = update.message.text.strip().lower()
+    user_id = update.effective_user.id
+    chat_id = update.effective_chat.id
+
+    # ȘTERG mesajul utilizatorului imediat (chat curat)
+    try:
+        await update.message.delete()
+    except Exception as e:
+        logger.warning(f"Could not delete email message: {e}")
+
+    # Validare format email
+    if not is_valid_email_format(email):
+        await edit_login_message(
+            context=context,
+            chat_id=chat_id,
+            text="Email invalid\n\nIntrodu o adresă validă (nume@domeniu.ro)",
+            reply_markup=InlineKeyboardMarkup([
+                [InlineKeyboardButton("Anulează", callback_data="cancel")]
+            ])
+        )
+        return AWAITING_EMAIL
+
+    # Clean up old pending codes
+    existing_code = await get_pending_email_code(user_id)
+    if existing_code:
+        await delete_user_email_codes(user_id)
+        logger.info(f"Deleted existing pending code for user {user_id}")
+
+    # Show loading
+    await edit_login_message(
+        context=context,
+        chat_id=chat_id,
+        text="Verificare email...",
+        reply_markup=None
+    )
+
+    # Check server cache for multi-server routing
+    try:
+        await email_server_cache.refresh_if_needed()
+        servers = email_server_cache.get_servers_for_email(email)
+    except Exception as e:
+        logger.warning(f"Could not check email server cache: {e}")
+        servers = []
+
+    if len(servers) > 1:
+        # Multiple servers — ask user to select before sending code
+        context.user_data['pending_email'] = email
+
+        try:
+            from backend.config import settings
+            keyboard = []
+            for srv_id in servers:
+                srv = settings.get_oracle_server(srv_id)
+                srv_name = srv.name if srv else srv_id
+                keyboard.append([InlineKeyboardButton(srv_name, callback_data=f"select_server:{srv_id}")])
+        except Exception:
+            # Fallback: use server IDs as labels
+            keyboard = [
+                [InlineKeyboardButton(srv_id, callback_data=f"select_server:{srv_id}")]
+                for srv_id in servers
+            ]
+        keyboard.append([InlineKeyboardButton("Anulează", callback_data="cancel")])
+
+        await edit_login_message(
+            context=context,
+            chat_id=chat_id,
+            text="Email identificat pe mai multe servere.\n\nSelectează serverul pentru autentificare:",
+            reply_markup=InlineKeyboardMarkup(keyboard)
+        )
+        return AWAITING_SERVER_SELECTION
+
+    # Single server or no cache hit — proceed directly
+    server_id = servers[0] if servers else None
+    context.user_data['server_id'] = server_id
+
+    return await _send_email_code(context, chat_id, email, server_id, user_id)
+
+
+# ============================================================================
+# STATE: AWAITING_SERVER_SELECTION
+# ============================================================================
+
+async def handle_server_selected(update: Update, context: ContextTypes.DEFAULT_TYPE):
+    """Callback pentru selectarea serverului Oracle (mod multi-server)"""
+    query = update.callback_query
+    user_id = update.effective_user.id
+    chat_id = update.effective_chat.id
+
+    await query.answer()
+
+    # Extract server_id from callback data: "select_server:<id>"
+    server_id = query.data.split(":", 1)[1]
+
+    email = context.user_data.get('pending_email')
+    if not email:
+        await edit_login_message(
+            context=context,
+            chat_id=chat_id,
+            text="Sesiune expirată\n\nIncearcă din nou cu /login"
+        )
+        return ConversationHandler.END
+
+    # Save selected server to context
+    context.user_data['server_id'] = server_id
+    logger.info(f"[EMAIL-AUTH] User {user_id} selected server '{server_id}' for {email[:3]}***")
+
+    # Clean up old pending codes then send code on selected server
+    await delete_user_email_codes(user_id)
+
+    return await _send_email_code(context, chat_id, email, server_id, user_id)
+
+
 # ============================================================================
 # STATE: AWAITING_CODE
 # ============================================================================
@@ -593,12 +676,14 @@ async def receive_password(update: Update, context: ContextTypes.DEFAULT_TYPE):
     try:
         # Call backend endpoint pentru verificare parolă + JWT
         backend_client = get_backend_client()
+        server_id = context.user_data.get('server_id')
 
         response = await backend_client.login_with_email(
             email=email,
             password=password,
             telegram_user_id=user_id,
-            session_token=session_token
+            session_token=session_token,
+            server_id=server_id
         )
 
         if not response.get('success'):
@@ -749,6 +834,9 @@ email_login_handler = ConversationHandler(
         AWAITING_EMAIL: [
             MessageHandler(filters.TEXT & ~filters.COMMAND, receive_email)
         ],
+        AWAITING_SERVER_SELECTION: [
+            CallbackQueryHandler(handle_server_selected, pattern='^select_server:')
+        ],
         AWAITING_CODE: [
             MessageHandler(filters.TEXT & ~filters.COMMAND, receive_code),
             CallbackQueryHandler(resend_code_callback, pattern='^resend:')
diff --git a/backend/modules/telegram/bot/handlers.py b/backend/modules/telegram/bot/handlers.py
index 81627eb..bcd279f 100644
--- a/backend/modules/telegram/bot/handlers.py
+++ b/backend/modules/telegram/bot/handlers.py
@@ -20,7 +20,7 @@ from backend.modules.telegram.auth.linking import (
     get_user_companies
 )
 from backend.modules.telegram.agent.session import get_session_manager
-from backend.modules.telegram.db.operations import update_user_last_active
+from backend.modules.telegram.db.operations import update_user_last_active, link_user_to_oracle
 from backend.modules.telegram.api.client import get_backend_client
 
 logger = logging.getLogger(__name__)
@@ -1279,9 +1279,82 @@ async def handle_text_message(update: Update, context: ContextTypes.DEFAULT_TYPE
     try:
         telegram_user = update.effective_user
         telegram_user_id = telegram_user.id
-        text = update.message.text.strip().upper()
+        text = update.message.text.strip()
 
-        logger.info(f"Text message from user {telegram_user_id}: {text}")
+        logger.info(f"Text message from user {telegram_user_id}")
+
+        # Check if user is awaiting password for server switch
+        pending_server_id = context.user_data.get('pending_switch_server_id')
+        if pending_server_id:
+            # Șterge IMEDIAT mesajul cu parola (securitate)
+            try:
+                await update.message.delete()
+            except Exception as e:
+                logger.warning(f"Could not delete password message: {e}")
+
+            oracle_password = text
+            jwt_token = context.user_data.pop('pending_switch_jwt_token', None)
+            username = context.user_data.pop('pending_switch_username', None)
+            context.user_data.pop('pending_switch_server_id', None)
+
+            if not jwt_token or not username:
+                await update.effective_chat.send_message("Sesiune expirată. Încearcă din nou.")
+                return
+
+            await update.effective_chat.send_message("Se verifică parola și se schimbă serverul...")
+
+            client = get_backend_client()
+            async with client:
+                result = await client.switch_server(
+                    jwt_token=jwt_token,
+                    oracle_username=username,
+                    new_server_id=pending_server_id,
+                    oracle_password=oracle_password
+                )
+
+            if not result.get('success'):
+                from telegram import InlineKeyboardButton, InlineKeyboardMarkup
+                await update.effective_chat.send_message(
+                    f"❌ {result.get('message', 'Eroare la schimbarea serverului')}\n\nReîncearcă cu /menu → Schimbă server.",
+                    reply_markup=InlineKeyboardMarkup([[InlineKeyboardButton("« Meniu", callback_data="action:menu")]])
+                )
+                return
+
+            # Salvează noul JWT în SQLite
+            from datetime import datetime, timedelta
+            token_expires_at = datetime.now() + timedelta(minutes=30)
+            await link_user_to_oracle(
+                telegram_user_id=telegram_user_id,
+                oracle_username=result.get('username', username),
+                jwt_token=result['access_token'],
+                jwt_refresh_token=result['refresh_token'],
+                token_expires_at=token_expires_at
+            )
+
+            # Curăță compania din sesiune — aparținea serverului vechi
+            session_manager = get_session_manager()
+            session = await session_manager.get_or_create_session(telegram_user_id)
+            session.clear_active_company()
+            await session_manager.save_session(telegram_user_id)
+
+            try:
+                from backend.config import settings
+                srv = settings.get_oracle_server(pending_server_id)
+                srv_display = srv.name if srv else pending_server_id
+            except Exception:
+                srv_display = pending_server_id
+
+            await update.effective_chat.send_message(f"✅ Server schimbat: **{srv_display}**\nSelectează firma...", parse_mode=ParseMode.MARKDOWN)
+
+            await _handle_selectcompany_view(
+                query_or_update=update,
+                telegram_user_id=telegram_user_id,
+                jwt_token=result['access_token'],
+                is_callback=False,
+                page=0,
+                search_term=""
+            )
+            return
 
         # Check if user is already linked
         is_linked = await check_user_linked(telegram_user_id)
@@ -1291,6 +1364,8 @@ async def handle_text_message(update: Update, context: ContextTypes.DEFAULT_TYPE
             # (could add natural language processing here in the future)
             return
 
+        text = text.upper()  # Only uppercase for linking code check
+
         # User is NOT linked - check if text looks like a linking code
         # Linking codes are exactly 8 alphanumeric characters
         if len(text) == 8 and text.isalnum():
@@ -1740,6 +1815,43 @@ async def handle_menu_callback(query, telegram_user_id: int, callback_data: str)
             search_term=""
         )
 
+    elif action == "switch_server":
+        from telegram import InlineKeyboardButton, InlineKeyboardMarkup
+        from shared.auth.email_server_cache import email_server_cache
+        from backend.modules.telegram.bot.menus import pad_message_for_wide_buttons
+
+        username = auth_data['username']
+
+        try:
+            servers = await email_server_cache.get_servers_for_username(username)
+        except Exception as e:
+            logger.error(f"Could not get servers for {username}: {e}")
+            await query.answer("Eroare la obținerea serverelor.", show_alert=True)
+            return
+
+        if len(servers) <= 1:
+            await query.answer("Ești pe singurul server disponibil.", show_alert=True)
+            return
+
+        # Build server selection keyboard
+        try:
+            from backend.config import settings
+            keyboard_rows = []
+            for srv_id in servers:
+                srv = settings.get_oracle_server(srv_id)
+                srv_name = srv.name if srv else srv_id
+                keyboard_rows.append([InlineKeyboardButton(srv_name, callback_data=f"switch_server_confirm:{srv_id}")])
+        except Exception:
+            keyboard_rows = [[InlineKeyboardButton(s, callback_data=f"switch_server_confirm:{s}")] for s in servers]
+
+        keyboard_rows.append([InlineKeyboardButton("« Înapoi", callback_data="action:menu")])
+
+        await query.edit_message_text(
+            pad_message_for_wide_buttons(f"Selectează serverul Oracle:\n\nUtilizator: {username}"),
+            reply_markup=InlineKeyboardMarkup(keyboard_rows),
+            parse_mode=ParseMode.MARKDOWN
+        )
+
 
 async def handle_action_callback(query, telegram_user_id: int, callback_data: str):
     """
@@ -2099,6 +2211,241 @@ async def button_callback(update: Update, context: ContextTypes.DEFAULT_TYPE):
                 parse_mode=ParseMode.MARKDOWN
             )
 
+        elif callback_data == "select_company_alpha_menu":
+            # Show A-Z letter filter keyboard
+            from backend.modules.telegram.bot.helpers import create_alpha_filter_keyboard
+            await query.edit_message_text(
+                "**Selectează litera**\n\nAlege prima literă a firmei:",
+                reply_markup=create_alpha_filter_keyboard(),
+                parse_mode=ParseMode.MARKDOWN
+            )
+
+        elif callback_data.startswith("select_company_alpha:"):
+            # Filter companies by starting letter and show page 0
+            letter = callback_data.split(":", 1)[1]  # "A" or "ALL"
+            auth_data = await get_user_auth_data(telegram_user_id)
+            jwt_token = auth_data['jwt_token']
+
+            client = get_backend_client()
+            async with client:
+                all_companies = await client.get_user_companies(jwt_token=jwt_token)
+
+            if letter == "ALL":
+                filtered = all_companies
+            else:
+                filtered = [
+                    c for c in all_companies
+                    if c.get('name', c.get('nume_firma', '')).upper().startswith(letter)
+                ]
+
+            if not filtered:
+                await query.answer(f"Nicio firmă cu litera {letter}.", show_alert=True)
+                return
+
+            from backend.modules.telegram.bot.helpers import create_company_selection_keyboard_paginated
+            keyboard = create_company_selection_keyboard_paginated(
+                filtered, page=0,
+                back_callback="select_company_alpha_menu",
+                page_callback_prefix="select_company_alpha_page",
+                page_callback_suffix=f":{letter}"
+            )
+            label = f"Firme cu litera {letter}" if letter != "ALL" else "Toate firmele"
+            await query.edit_message_text(
+                f"**{label}** ({len(filtered)}):",
+                reply_markup=keyboard,
+                parse_mode=ParseMode.MARKDOWN
+            )
+
+        elif callback_data.startswith("select_company_alpha_page:"):
+            # Paginate within an alpha-filtered company list
+            # Callback format: select_company_alpha_page:PAGE:LETTER
+            parts = callback_data.split(":")
+            page = int(parts[1])
+            letter = parts[2]  # "A"–"Z" or "ALL"
+
+            auth_data = await get_user_auth_data(telegram_user_id)
+            jwt_token = auth_data['jwt_token']
+
+            client = get_backend_client()
+            async with client:
+                all_companies = await client.get_user_companies(jwt_token=jwt_token)
+
+            if letter == "ALL":
+                filtered = all_companies
+            else:
+                filtered = [
+                    c for c in all_companies
+                    if c.get('name', c.get('nume_firma', '')).upper().startswith(letter)
+                ]
+
+            from backend.modules.telegram.bot.helpers import create_company_selection_keyboard_paginated
+            keyboard = create_company_selection_keyboard_paginated(
+                filtered, page=page,
+                back_callback="select_company_alpha_menu",
+                page_callback_prefix="select_company_alpha_page",
+                page_callback_suffix=f":{letter}"
+            )
+            label = f"Firme cu litera {letter}" if letter != "ALL" else "Toate firmele"
+            await query.edit_message_text(
+                f"**{label}** ({len(filtered)}):",
+                reply_markup=keyboard,
+                parse_mode=ParseMode.MARKDOWN
+            )
+
+        elif callback_data == "clients_alpha_menu":
+            # Show A-Z letter filter keyboard for clients
+            from backend.modules.telegram.bot.helpers import create_alpha_filter_keyboard_partner
+            await query.edit_message_text(
+                "**Selecteaza litera**\n\nAlege prima litera a clientului:",
+                reply_markup=create_alpha_filter_keyboard_partner("clients"),
+                parse_mode=ParseMode.MARKDOWN
+            )
+
+        elif callback_data.startswith("clients_alpha:"):
+            # Filter clients by starting letter and show page 0
+            letter = callback_data.split(":", 1)[1]  # "A" or "ALL"
+            auth_data = await get_user_auth_data(telegram_user_id)
+            jwt_token = auth_data['jwt_token']
+
+            session_manager = get_session_manager()
+            session = await session_manager.get_or_create_session(telegram_user_id)
+            company = session.get_active_company()
+
+            from backend.modules.telegram.bot.helpers import get_clients_with_maturity
+            clients_data = await get_clients_with_maturity(company['id'], jwt_token)
+            all_clients = clients_data['clients']
+
+            if letter == "ALL":
+                filtered = all_clients
+            else:
+                filtered = [
+                    c for c in all_clients
+                    if c.get('name', '').upper().startswith(letter)
+                ]
+
+            if not filtered:
+                await query.answer(f"Niciun client cu litera {letter}.", show_alert=True)
+                return
+
+            from backend.modules.telegram.bot.menus import create_client_list_keyboard, format_response_with_company
+            from backend.modules.telegram.bot.formatters import format_clients_balance_response
+            content = format_clients_balance_response(filtered, clients_data['maturity'])
+            label = f"Clienti cu litera {letter}" if letter != "ALL" else "Toti clientii"
+            response = format_response_with_company(f"**{label}** ({len(filtered)}):\n\n{content}", company['name'])
+            keyboard = create_client_list_keyboard(filtered, page=0, letter=letter)
+            await query.edit_message_text(response, reply_markup=keyboard, parse_mode=ParseMode.MARKDOWN)
+
+        elif callback_data.startswith("clients_alpha_page:"):
+            # Paginate within an alpha-filtered client list
+            # Callback format: clients_alpha_page:PAGE:LETTER
+            parts = callback_data.split(":")
+            page = int(parts[1])
+            letter = parts[2]  # "A"–"Z" or "ALL"
+
+            auth_data = await get_user_auth_data(telegram_user_id)
+            jwt_token = auth_data['jwt_token']
+
+            session_manager = get_session_manager()
+            session = await session_manager.get_or_create_session(telegram_user_id)
+            company = session.get_active_company()
+
+            from backend.modules.telegram.bot.helpers import get_clients_with_maturity
+            clients_data = await get_clients_with_maturity(company['id'], jwt_token)
+            all_clients = clients_data['clients']
+
+            if letter == "ALL":
+                filtered = all_clients
+            else:
+                filtered = [
+                    c for c in all_clients
+                    if c.get('name', '').upper().startswith(letter)
+                ]
+
+            from backend.modules.telegram.bot.menus import create_client_list_keyboard, format_response_with_company
+            from backend.modules.telegram.bot.formatters import format_clients_balance_response
+            content = format_clients_balance_response(filtered, clients_data['maturity'])
+            label = f"Clienti cu litera {letter}" if letter != "ALL" else "Toti clientii"
+            response = format_response_with_company(f"**{label}** ({len(filtered)}):\n\n{content}", company['name'])
+            keyboard = create_client_list_keyboard(filtered, page=page, letter=letter)
+            await query.edit_message_text(response, reply_markup=keyboard, parse_mode=ParseMode.MARKDOWN)
+
+        elif callback_data == "suppliers_alpha_menu":
+            # Show A-Z letter filter keyboard for suppliers
+            from backend.modules.telegram.bot.helpers import create_alpha_filter_keyboard_partner
+            await query.edit_message_text(
+                "**Selecteaza litera**\n\nAlege prima litera a furnizorului:",
+                reply_markup=create_alpha_filter_keyboard_partner("suppliers"),
+                parse_mode=ParseMode.MARKDOWN
+            )
+
+        elif callback_data.startswith("suppliers_alpha:"):
+            # Filter suppliers by starting letter and show page 0
+            letter = callback_data.split(":", 1)[1]  # "A" or "ALL"
+            auth_data = await get_user_auth_data(telegram_user_id)
+            jwt_token = auth_data['jwt_token']
+
+            session_manager = get_session_manager()
+            session = await session_manager.get_or_create_session(telegram_user_id)
+            company = session.get_active_company()
+
+            from backend.modules.telegram.bot.helpers import get_suppliers_with_maturity
+            suppliers_data = await get_suppliers_with_maturity(company['id'], jwt_token)
+            all_suppliers = suppliers_data['suppliers']
+
+            if letter == "ALL":
+                filtered = all_suppliers
+            else:
+                filtered = [
+                    s for s in all_suppliers
+                    if s.get('name', '').upper().startswith(letter)
+                ]
+
+            if not filtered:
+                await query.answer(f"Niciun furnizor cu litera {letter}.", show_alert=True)
+                return
+
+            from backend.modules.telegram.bot.menus import create_supplier_list_keyboard, format_response_with_company
+            from backend.modules.telegram.bot.formatters import format_suppliers_balance_response
+            content = format_suppliers_balance_response(filtered, suppliers_data['maturity'])
+            label = f"Furnizori cu litera {letter}" if letter != "ALL" else "Toti furnizorii"
+            response = format_response_with_company(f"**{label}** ({len(filtered)}):\n\n{content}", company['name'])
+            keyboard = create_supplier_list_keyboard(filtered, page=0, letter=letter)
+            await query.edit_message_text(response, reply_markup=keyboard, parse_mode=ParseMode.MARKDOWN)
+
+        elif callback_data.startswith("suppliers_alpha_page:"):
+            # Paginate within an alpha-filtered supplier list
+            # Callback format: suppliers_alpha_page:PAGE:LETTER
+            parts = callback_data.split(":")
+            page = int(parts[1])
+            letter = parts[2]  # "A"–"Z" or "ALL"
+
+            auth_data = await get_user_auth_data(telegram_user_id)
+            jwt_token = auth_data['jwt_token']
+
+            session_manager = get_session_manager()
+            session = await session_manager.get_or_create_session(telegram_user_id)
+            company = session.get_active_company()
+
+            from backend.modules.telegram.bot.helpers import get_suppliers_with_maturity
+            suppliers_data = await get_suppliers_with_maturity(company['id'], jwt_token)
+            all_suppliers = suppliers_data['suppliers']
+
+            if letter == "ALL":
+                filtered = all_suppliers
+            else:
+                filtered = [
+                    s for s in all_suppliers
+                    if s.get('name', '').upper().startswith(letter)
+                ]
+
+            from backend.modules.telegram.bot.menus import create_supplier_list_keyboard, format_response_with_company
+            from backend.modules.telegram.bot.formatters import format_suppliers_balance_response
+            content = format_suppliers_balance_response(filtered, suppliers_data['maturity'])
+            label = f"Furnizori cu litera {letter}" if letter != "ALL" else "Toti furnizorii"
+            response = format_response_with_company(f"**{label}** ({len(filtered)}):\n\n{content}", company['name'])
+            keyboard = create_supplier_list_keyboard(filtered, page=page, letter=letter)
+            await query.edit_message_text(response, reply_markup=keyboard, parse_mode=ParseMode.MARKDOWN)
+
         elif callback_data.startswith("select_company:"):
             # Handle company selection
             company_id = int(callback_data.split(":")[1])
@@ -2151,6 +2498,44 @@ async def button_callback(update: Update, context: ContextTypes.DEFAULT_TYPE):
                     "Companie negasita sau nu ai acces la ea."
                 )
 
+        # ========== SWITCH SERVER CALLBACKS ==========
+
+        elif callback_data.startswith("switch_server_confirm:"):
+            new_server_id = callback_data.split(":", 1)[1]
+            telegram_user_id = update.effective_user.id
+
+            auth_data = await get_user_auth_data(telegram_user_id)
+            if not auth_data:
+                await query.edit_message_text("Sesiune expirată. Re-autentifică-te cu /login")
+                return
+
+            # Stochează serverul țintă și cere parola — servere diferite pot avea parole diferite
+            context.user_data['pending_switch_server_id'] = new_server_id
+            context.user_data['pending_switch_jwt_token'] = auth_data['jwt_token']
+            context.user_data['pending_switch_username'] = auth_data['username']
+
+            try:
+                from backend.config import settings
+                srv = settings.get_oracle_server(new_server_id)
+                srv_display = srv.name if srv else new_server_id
+            except Exception:
+                srv_display = new_server_id
+
+            from telegram import ForceReply
+            await query.edit_message_text(
+                f"🔐 **Schimbare server: {srv_display}**\n\n"
+                f"Introdu parola Oracle pentru acest server:\n"
+                f"_(Mesajul cu parola va fi șters automat)_",
+                parse_mode=ParseMode.MARKDOWN
+            )
+            # Trimite un mesaj separat cu ForceReply pentru a forța input-ul
+            await context.bot.send_message(
+                chat_id=update.effective_chat.id,
+                text="Parolă:",
+                reply_markup=ForceReply(selective=True, input_field_placeholder="Parola Oracle...")
+            )
+            return
+
         # ========== LOGOUT CALLBACKS ==========
 
         elif callback_data == "logout_confirm":
@@ -2741,6 +3126,40 @@ async def _handle_selectcompany_view(
                 )
             return
 
+        # Auto-selectează dacă există exact o singură firmă
+        if len(companies) == 1:
+            selected = companies[0]
+            company_id = selected.get('id_firma', selected.get('id'))
+            company_name = selected.get('name', selected.get('nume_firma', 'N/A'))
+            company_cui = selected.get('fiscal_code', selected.get('cui'))
+
+            session_manager = get_session_manager()
+            session = await session_manager.get_or_create_session(telegram_user_id)
+            session.set_active_company(
+                company_id=company_id,
+                company_name=company_name,
+                company_cui=company_cui
+            )
+            await session_manager.save_session(telegram_user_id)
+
+            from backend.modules.telegram.bot.menus import create_main_menu, get_menu_message
+            keyboard = create_main_menu(company_name=company_name, company_cui=company_cui)
+            menu_text = f"✅ Firmă selectată automat: **{company_name}**\n\n" + get_menu_message(company_name, company_cui)
+
+            if is_callback:
+                await query_or_update.edit_message_text(
+                    menu_text,
+                    reply_markup=keyboard,
+                    parse_mode=ParseMode.MARKDOWN
+                )
+            else:
+                await query_or_update.message.reply_text(
+                    menu_text,
+                    reply_markup=keyboard,
+                    parse_mode=ParseMode.MARKDOWN
+                )
+            return
+
         from backend.modules.telegram.bot.helpers import create_company_selection_keyboard_paginated
         keyboard = create_company_selection_keyboard_paginated(companies, page=page)
 
diff --git a/backend/modules/telegram/bot/helpers.py b/backend/modules/telegram/bot/helpers.py
index e52196a..710186a 100644
--- a/backend/modules/telegram/bot/helpers.py
+++ b/backend/modules/telegram/bot/helpers.py
@@ -169,7 +169,10 @@ def create_company_selection_keyboard(
 def create_company_selection_keyboard_paginated(
     companies: List[Dict[str, Any]],
     page: int = 0,
-    per_page: int = 10
+    per_page: int = 20,
+    back_callback: str = "action:menu",
+    page_callback_prefix: str = "select_company_page",
+    page_callback_suffix: str = ""
 ) -> InlineKeyboardMarkup:
     """
     Create paginated inline keyboard for company selection.
@@ -180,7 +183,10 @@ def create_company_selection_keyboard_paginated(
     Args:
         companies: Full list of company dicts (with id, nume_firma, cui)
         page: Current page number (0-indexed)
-        per_page: Number of companies per page (default: 10)
+        per_page: Number of companies per page (default: 20)
+        back_callback: Callback data for the back button (default: "action:menu")
+        page_callback_prefix: Prefix for pagination callbacks (default: "select_company_page")
+        page_callback_suffix: Suffix appended after page number in pagination callbacks
 
     Returns:
         InlineKeyboardMarkup with company buttons and pagination controls
@@ -221,8 +227,9 @@ def create_company_selection_keyboard_paginated(
 
         # Previous button
         if page > 0:
+            prev_cb = f"{page_callback_prefix}:{page-1}{page_callback_suffix}"
             nav_buttons.append(
-                InlineKeyboardButton("< Anterior", callback_data=f"select_company_page:{page-1}")
+                InlineKeyboardButton("< Anterior", callback_data=prev_cb)
             )
 
         # Page indicator (non-clickable)
@@ -232,20 +239,76 @@ def create_company_selection_keyboard_paginated(
 
         # Next button
         if page < total_pages - 1:
+            next_cb = f"{page_callback_prefix}:{page+1}{page_callback_suffix}"
             nav_buttons.append(
-                InlineKeyboardButton("Urmator >", callback_data=f"select_company_page:{page+1}")
+                InlineKeyboardButton("Urmator >", callback_data=next_cb)
             )
 
         keyboard.append(nav_buttons)
 
-    # Back to menu button
+    # A-Z filter + back button
     keyboard.append([
-        InlineKeyboardButton("< Inapoi la Meniu", callback_data="action:menu")
+        InlineKeyboardButton("Filtrare A-Z", callback_data="select_company_alpha_menu")
+    ])
+    keyboard.append([
+        InlineKeyboardButton("« Înapoi", callback_data=back_callback)
     ])
 
     return InlineKeyboardMarkup(keyboard)
 
 
+def create_alpha_filter_keyboard() -> InlineKeyboardMarkup:
+    """
+    Create inline keyboard with A–Z letter buttons for filtering companies.
+
+    Displays 26 letter buttons in rows of 6, plus a 'Toată lista' button
+    that shows all companies without filtering.
+
+    Returns:
+        InlineKeyboardMarkup with letter buttons and navigation
+    """
+    letters = list("ABCDEFGHIJKLMNOPQRSTUVWXYZ")
+    keyboard = []
+    row_size = 6
+    for i in range(0, len(letters), row_size):
+        row = [
+            InlineKeyboardButton(l, callback_data=f"select_company_alpha:{l}")
+            for l in letters[i:i + row_size]
+        ]
+        keyboard.append(row)
+    keyboard.append([
+        InlineKeyboardButton("Toată lista", callback_data="select_company_alpha:ALL"),
+        InlineKeyboardButton("« Meniu", callback_data="action:menu")
+    ])
+    return InlineKeyboardMarkup(keyboard)
+
+
+def create_alpha_filter_keyboard_partner(partner_type: str) -> InlineKeyboardMarkup:
+    """
+    Create inline keyboard with A–Z letter buttons for filtering clients or suppliers.
+
+    Args:
+        partner_type: "clients" or "suppliers"
+
+    Returns:
+        InlineKeyboardMarkup with letter buttons and navigation
+    """
+    letters = list("ABCDEFGHIJKLMNOPQRSTUVWXYZ")
+    keyboard = []
+    row_size = 6
+    for i in range(0, len(letters), row_size):
+        row = [
+            InlineKeyboardButton(l, callback_data=f"{partner_type}_alpha:{l}")
+            for l in letters[i:i + row_size]
+        ]
+        keyboard.append(row)
+    keyboard.append([
+        InlineKeyboardButton("Toata lista", callback_data=f"{partner_type}_alpha:ALL"),
+        InlineKeyboardButton("« Meniu", callback_data="action:menu")
+    ])
+    return InlineKeyboardMarkup(keyboard)
+
+
 def format_company_context_footer(company_name: str) -> str:
     """
     Format discrete footer with company context.
diff --git a/backend/modules/telegram/bot/menus.py b/backend/modules/telegram/bot/menus.py
index 988c4be..9e9122f 100644
--- a/backend/modules/telegram/bot/menus.py
+++ b/backend/modules/telegram/bot/menus.py
@@ -260,7 +260,13 @@ def create_main_menu(
             InlineKeyboardButton("Clear Cache", callback_data="menu:clearcache")
         ])
 
-    # Row 6: Help/Logout buttons (authenticated) or Login button (non-authenticated)
+    # Row 6: Switch Server button (authenticated only)
+    if is_authenticated:
+        keyboard.append([
+            InlineKeyboardButton("Schimba Server", callback_data="menu:switch_server"),
+        ])
+
+    # Row 7: Help/Logout buttons (authenticated) or Login button (non-authenticated)
     if is_authenticated:
         keyboard.append([
             InlineKeyboardButton("Help", callback_data="action:help"),
@@ -334,7 +340,7 @@ def create_action_buttons(current_view: str, show_export: bool = True, show_back
     return InlineKeyboardMarkup(keyboard)
 
 
-def create_client_list_keyboard(clients: List[Dict], max_items: int = 10, page: int = 0) -> InlineKeyboardMarkup:
+def create_client_list_keyboard(clients: List[Dict], max_items: int = 20, page: int = 0, letter: str = None) -> InlineKeyboardMarkup:
     """
     Create client list keyboard (Level 2) with client buttons and pagination.
 
@@ -344,6 +350,7 @@ def create_client_list_keyboard(clients: List[Dict], max_items: int = 10, page:
         clients: List of client dicts with keys: id, name, balance
         max_items: Maximum number of clients per page (default: 10)
         page: Current page number (0-indexed)
+        letter: Optional letter filter (e.g. "A", "ALL") - when set, uses alpha pagination
 
     Returns:
         InlineKeyboardMarkup with client list buttons and pagination
@@ -387,10 +394,18 @@ def create_client_list_keyboard(clients: List[Dict], max_items: int = 10, page:
     if total_pages > 1:
         nav_buttons = []
 
+        # Choose pagination callback based on whether letter filter is active
+        if letter:
+            prev_cb = f"clients_alpha_page:{page-1}:{letter}"
+            next_cb = f"clients_alpha_page:{page+1}:{letter}"
+        else:
+            prev_cb = f"clients_page:{page-1}"
+            next_cb = f"clients_page:{page+1}"
+
         # Previous button
         if page > 0:
             nav_buttons.append(
-                InlineKeyboardButton("< Anterior", callback_data=f"clients_page:{page-1}")
+                InlineKeyboardButton("< Anterior", callback_data=prev_cb)
             )
 
         # Page indicator (non-clickable)
@@ -401,20 +416,26 @@ def create_client_list_keyboard(clients: List[Dict], max_items: int = 10, page:
         # Next button
         if page < total_pages - 1:
             nav_buttons.append(
-                InlineKeyboardButton("Următor >", callback_data=f"clients_page:{page+1}")
+                InlineKeyboardButton("Urmator >", callback_data=next_cb)
             )
 
         keyboard.append(nav_buttons)
 
-    # Navigation row: Back button only
+    # Filtrare A-Z button
     keyboard.append([
-        InlineKeyboardButton("< Înapoi", callback_data="action:menu")
+        InlineKeyboardButton("Filtrare A-Z", callback_data="clients_alpha_menu")
+    ])
+
+    # Back button: to A-Z menu if filtering, otherwise to main menu
+    back_callback = "clients_alpha_menu" if letter else "action:menu"
+    keyboard.append([
+        InlineKeyboardButton("< Inapoi", callback_data=back_callback)
     ])
 
     return InlineKeyboardMarkup(keyboard)
 
 
-def create_supplier_list_keyboard(suppliers: List[Dict], max_items: int = 10, page: int = 0) -> InlineKeyboardMarkup:
+def create_supplier_list_keyboard(suppliers: List[Dict], max_items: int = 20, page: int = 0, letter: str = None) -> InlineKeyboardMarkup:
     """
     Create supplier list keyboard (Level 2) with supplier buttons and pagination.
 
@@ -424,6 +445,7 @@ def create_supplier_list_keyboard(suppliers: List[Dict], max_items: int = 10, pa
         suppliers: List of supplier dicts with keys: id, name, balance
         max_items: Maximum number of suppliers per page (default: 10)
         page: Current page number (0-indexed)
+        letter: Optional letter filter (e.g. "A", "ALL") - when set, uses alpha pagination
 
     Returns:
         InlineKeyboardMarkup with supplier list buttons and pagination
@@ -467,10 +489,18 @@ def create_supplier_list_keyboard(suppliers: List[Dict], max_items: int = 10, pa
     if total_pages > 1:
         nav_buttons = []
 
+        # Choose pagination callback based on whether letter filter is active
+        if letter:
+            prev_cb = f"suppliers_alpha_page:{page-1}:{letter}"
+            next_cb = f"suppliers_alpha_page:{page+1}:{letter}"
+        else:
+            prev_cb = f"suppliers_page:{page-1}"
+            next_cb = f"suppliers_page:{page+1}"
+
         # Previous button
         if page > 0:
             nav_buttons.append(
-                InlineKeyboardButton("< Anterior", callback_data=f"suppliers_page:{page-1}")
+                InlineKeyboardButton("< Anterior", callback_data=prev_cb)
             )
 
         # Page indicator (non-clickable)
@@ -481,14 +511,20 @@ def create_supplier_list_keyboard(suppliers: List[Dict], max_items: int = 10, pa
         # Next button
         if page < total_pages - 1:
             nav_buttons.append(
-                InlineKeyboardButton("Următor >", callback_data=f"suppliers_page:{page+1}")
+                InlineKeyboardButton("Urmator >", callback_data=next_cb)
             )
 
         keyboard.append(nav_buttons)
 
-    # Navigation row: Back button only
+    # Filtrare A-Z button
     keyboard.append([
-        InlineKeyboardButton("< Înapoi", callback_data="action:menu")
+        InlineKeyboardButton("Filtrare A-Z", callback_data="suppliers_alpha_menu")
+    ])
+
+    # Back button: to A-Z menu if filtering, otherwise to main menu
+    back_callback = "suppliers_alpha_menu" if letter else "action:menu"
+    keyboard.append([
+        InlineKeyboardButton("< Inapoi", callback_data=back_callback)
     ])
 
     return InlineKeyboardMarkup(keyboard)
diff --git a/backend/modules/telegram/db/database.py b/backend/modules/telegram/db/database.py
index fe96bc1..9fd7a35 100644
--- a/backend/modules/telegram/db/database.py
+++ b/backend/modules/telegram/db/database.py
@@ -148,6 +148,14 @@ async def init_database() -> None:
                 ON email_auth_codes(expires_at)
             """)
 
+            # Migration: add server_id column to telegram_auth_codes if missing
+            try:
+                await db.execute("ALTER TABLE telegram_auth_codes ADD COLUMN server_id TEXT")
+                await db.commit()
+                logger.info("Migration: added server_id column to telegram_auth_codes")
+            except Exception:
+                pass  # Column already exists
+
             await db.commit()
             logger.info("Database initialized successfully")
 
diff --git a/backend/modules/telegram/db/operations.py b/backend/modules/telegram/db/operations.py
index 1230b77..5569162 100644
--- a/backend/modules/telegram/db/operations.py
+++ b/backend/modules/telegram/db/operations.py
@@ -288,7 +288,8 @@ async def create_auth_code(
     code: str,
     telegram_user_id: int,
     oracle_username: str,
-    expires_in_minutes: int = 5
+    expires_in_minutes: int = 5,
+    server_id: Optional[str] = None
 ) -> bool:
     """
     Create a new authentication code for linking.
@@ -298,6 +299,7 @@ async def create_auth_code(
         telegram_user_id: Telegram user ID
         oracle_username: Oracle username to link
         expires_in_minutes: Code expiration time in minutes (default: 5)
+        server_id: Oracle server ID (for multi-server mode)
 
     Returns:
         bool: True if successful
@@ -310,13 +312,13 @@ async def create_auth_code(
             db.row_factory = aiosqlite.Row
             await db.execute("""
                 INSERT INTO telegram_auth_codes (
-                    code, telegram_user_id, oracle_username, expires_at
+                    code, telegram_user_id, oracle_username, expires_at, server_id
                 )
-                VALUES (?, ?, ?, ?)
-            """, (code, telegram_user_id, oracle_username, expires_at))
+                VALUES (?, ?, ?, ?, ?)
+            """, (code, telegram_user_id, oracle_username, expires_at, server_id))
 
             await db.commit()
-            logger.info(f"Auth code created for user {telegram_user_id}")
+            logger.info(f"Auth code created for user {telegram_user_id} (server_id={server_id})")
             return True
 
     except Exception as e:
diff --git a/backend/modules/telegram/routers/auth_codes.py b/backend/modules/telegram/routers/auth_codes.py
index 50d2387..fdee6cb 100644
--- a/backend/modules/telegram/routers/auth_codes.py
+++ b/backend/modules/telegram/routers/auth_codes.py
@@ -2,7 +2,7 @@
 API Router pentru Telegram Bot Integration
 Furnizează endpoint-uri pentru autentificare, linking și export rapoarte pentru Telegram bot
 """
-from fastapi import APIRouter, Depends, HTTPException, Request
+from fastapi import APIRouter, Body, Depends, HTTPException, Request
 from typing import List, Optional, Dict, Any
 # import sys  # Removed - no longer needed
 import os
@@ -57,6 +57,7 @@ class VerifyUserRequest(BaseModel):
     oracle_username: Optional[str] = Field(default=None, description="Username Oracle (pentru auto-linking)")
     username: Optional[str] = Field(default=None, description="Username pentru verificare completă")
     password: Optional[str] = Field(default=None, description="Parolă pentru verificare completă")
+    server_id: Optional[str] = Field(default=None, description="Oracle server ID (pentru multi-server mode)")
 
 
 class VerifyUserResponse(BaseModel):
@@ -100,6 +101,7 @@ class ExportReportResponse(BaseModel):
 class VerifyEmailRequest(BaseModel):
     """Request pentru verificarea email-ului în Oracle"""
     email: str = Field(description="Adresa de email Oracle")
+    server_id: Optional[str] = Field(default=None, description="Oracle server ID (pentru multi-server mode)")
 
 
 class VerifyEmailResponse(BaseModel):
@@ -115,6 +117,7 @@ class TelegramEmailLoginRequest(BaseModel):
     password: str = Field(description="Parola Oracle")
     telegram_user_id: int = Field(description="ID-ul utilizatorului Telegram")
     session_token: str = Field(description="Token de sesiune pentru preveni spoofing")
+    server_id: Optional[str] = Field(default=None, description="Oracle server ID (pentru multi-server mode)")
 
 
 class TelegramEmailLoginResponse(BaseModel):
@@ -129,6 +132,21 @@ class TelegramEmailLoginResponse(BaseModel):
     message: str = Field(description="Mesaj de status")
 
 
+class SwitchServerRequest(BaseModel):
+    """Request pentru schimbarea serverului Oracle"""
+    oracle_username: str = Field(description="Username Oracle al utilizatorului curent")
+    new_server_id: str = Field(description="ID-ul noului server Oracle")
+    oracle_password: Optional[str] = Field(default=None, description="Parola Oracle pe noul server (obligatorie dacă servere diferite au parole diferite)")
+
+
+class SwitchServerResponse(BaseModel):
+    """Response pentru schimbarea serverului Oracle"""
+    success: bool = Field(description="True dacă schimbarea a reușit")
+    access_token: Optional[str] = Field(default=None, description="Noul JWT access token")
+    refresh_token: Optional[str] = Field(default=None, description="Noul JWT refresh token")
+    message: str = Field(description="Mesaj de status")
+
+
 # ==================== Helper Functions ====================
 
 # Rate limiting storage (in-memory)
@@ -212,7 +230,7 @@ def generate_linking_code(length: int = 8) -> str:
     return ''.join(secrets.choice(alphabet) for _ in range(length))
 
 
-async def get_oracle_user_by_username(username: str) -> Optional[Dict[str, Any]]:
+async def get_oracle_user_by_username(username: str, server_id: Optional[str] = None) -> Optional[Dict[str, Any]]:
     """
     Obține informații despre utilizator din Oracle FĂRĂ verificare parolă.
 
@@ -221,12 +239,13 @@ async def get_oracle_user_by_username(username: str) -> Optional[Dict[str, Any]]
 
     Args:
         username: Username-ul utilizatorului Oracle
+        server_id: ID-ul serverului Oracle (pentru multi-server mode)
 
     Returns:
         Dict cu informații despre utilizator sau None dacă nu există
     """
     try:
-        async with oracle_pool.get_connection() as connection:
+        async with oracle_pool.get_connection(server_id) as connection:
             with connection.cursor() as cursor:
                 # Obține detalii utilizator
                 cursor.execute("""
@@ -270,19 +289,20 @@ async def get_oracle_user_by_username(username: str) -> Optional[Dict[str, Any]]
         return None
 
 
-async def verify_oracle_user(username: str, password: str) -> Optional[Dict[str, Any]]:
+async def verify_oracle_user(username: str, password: str, server_id: Optional[str] = None) -> Optional[Dict[str, Any]]:
     """
     Verifică utilizatorul în Oracle folosind pack_drepturi.verificautilizator
 
     Args:
         username: Username-ul utilizatorului
         password: Parola utilizatorului
+        server_id: ID-ul serverului Oracle (pentru multi-server mode)
 
     Returns:
         Dict cu informații despre utilizator sau None dacă verificarea eșuează
     """
     try:
-        async with oracle_pool.get_connection() as connection:
+        async with oracle_pool.get_connection(server_id) as connection:
             with connection.cursor() as cursor:
                 # Verifică autentificarea
                 cursor.execute("""
@@ -344,6 +364,7 @@ async def verify_oracle_user(username: str, password: str) -> Optional[Dict[str,
 
 @router.post("/auth/generate-code", response_model=GenerateCodeResponse)
 async def generate_linking_code_endpoint(
+    request: Request,
     current_user: CurrentUser = Depends(get_current_user)
 ):
     """
@@ -360,8 +381,12 @@ async def generate_linking_code_endpoint(
     - Codul expiră după 15 minute
     - Fiecare request generează un cod nou (codurile vechi devin invalide)
     - Nu este nevoie de telegram_user_id în acest moment (utilizatorul nu e încă conectat la Telegram)
+    - server_id este extras automat din JWT (setat de auth middleware în request.state)
     """
     try:
+        # Extrage server_id din JWT (setat de auth middleware)
+        server_id = getattr(request.state, 'server_id', None)
+
         # Generează cod unic
         linking_code = generate_linking_code()
 
@@ -378,7 +403,8 @@ async def generate_linking_code_endpoint(
                         "code": linking_code,
                         "telegram_user_id": 0,  # Not known yet (user hasn't linked)
                         "oracle_username": current_user.username,
-                        "expires_in_minutes": expires_in_minutes
+                        "expires_in_minutes": expires_in_minutes,
+                        "server_id": server_id
                     }
                 )
 
@@ -442,7 +468,7 @@ async def verify_user_endpoint(request: VerifyUserRequest):
     try:
         # Flow A: Auto-linking (oracle_username provided, no password)
         if request.oracle_username and not request.password:
-            user_data = await get_oracle_user_by_username(request.oracle_username)
+            user_data = await get_oracle_user_by_username(request.oracle_username, server_id=request.server_id)
 
             if not user_data:
                 return VerifyUserResponse(
@@ -452,7 +478,7 @@ async def verify_user_endpoint(request: VerifyUserRequest):
 
         # Flow B: Full verification (username + password provided)
         elif request.username and request.password:
-            user_data = await verify_oracle_user(request.username, request.password)
+            user_data = await verify_oracle_user(request.username, request.password, server_id=request.server_id)
 
             if not user_data:
                 return VerifyUserResponse(
@@ -467,17 +493,19 @@ async def verify_user_endpoint(request: VerifyUserRequest):
                 message="Trebuie furnizat fie oracle_username (auto-linking) fie username+password (verificare completă)"
             )
 
-        # Generează JWT tokens
+        # Generează JWT tokens (cu server_id pentru multi-server mode)
         access_token = jwt_handler.create_access_token(
             username=user_data['username'],
             companies=user_data['companies'],
             user_id=user_data['user_id'],
-            permissions=user_data['permissions']
+            permissions=user_data['permissions'],
+            server_id=request.server_id
         )
 
         refresh_token = jwt_handler.create_refresh_token(
             username=user_data['username'],
-            user_id=user_data['user_id']
+            user_id=user_data['user_id'],
+            server_id=request.server_id
         )
 
         return VerifyUserResponse(
@@ -528,8 +556,8 @@ async def refresh_token_endpoint(request: RefreshTokenRequest):
                 detail="Refresh token invalid sau expirat"
             )
 
-        # Obține companiile actualizate din Oracle
-        async with oracle_pool.get_connection() as connection:
+        # Obține companiile actualizate din Oracle (folosind server_id din refresh token)
+        async with oracle_pool.get_connection(token_data.server_id) as connection:
             with connection.cursor() as cursor:
                 cursor.execute("""
                     SELECT A.ID_FIRMA
@@ -546,12 +574,13 @@ async def refresh_token_endpoint(request: RefreshTokenRequest):
                 companies_result = cursor.fetchall()
                 companies = [str(row[0]) for row in companies_result]
 
-        # Generează nou access token
+        # Generează nou access token (păstrează server_id din refresh token)
         new_access_token = jwt_handler.create_access_token(
             username=token_data.username,
             companies=companies,
             user_id=token_data.user_id,
-            permissions=token_data.permissions
+            permissions=token_data.permissions,
+            server_id=token_data.server_id
         )
 
         return RefreshTokenResponse(
@@ -580,7 +609,7 @@ async def verify_email_endpoint(request: VerifyEmailRequest):
     Security: Generic error messages to prevent email enumeration.
     """
     try:
-        async with oracle_pool.get_connection() as connection:
+        async with oracle_pool.get_connection(request.server_id) as connection:
             with connection.cursor() as cursor:
                 # Query to find username by email
                 cursor.execute("""
@@ -649,7 +678,7 @@ async def login_with_email_endpoint(request: TelegramEmailLoginRequest):
         )
 
     try:
-        async with oracle_pool.get_connection() as connection:
+        async with oracle_pool.get_connection(request.server_id) as connection:
             with connection.cursor() as cursor:
                 # 3. Find username by email
                 cursor.execute("""
@@ -719,18 +748,18 @@ async def login_with_email_endpoint(request: TelegramEmailLoginRequest):
                 # 6. Get user permissions (default for Telegram)
                 permissions = ['read', 'reports']
 
-                # 7. Generate JWT tokens
-                token_data = {
-                    "username": username,
-                    "user_id": user_id,
-                    "companies": company_ids,
-                    "permissions": permissions
-                }
-
-                access_token = jwt_handler.create_access_token(**token_data)
+                # 7. Generate JWT tokens (with server_id for multi-server routing)
+                access_token = jwt_handler.create_access_token(
+                    username=username,
+                    user_id=user_id,
+                    companies=company_ids,
+                    permissions=permissions,
+                    server_id=request.server_id
+                )
                 refresh_token = jwt_handler.create_refresh_token(
                     username=username,
-                    user_id=user_id
+                    user_id=user_id,
+                    server_id=request.server_id
                 )
 
                 return TelegramEmailLoginResponse(
@@ -754,6 +783,82 @@ async def login_with_email_endpoint(request: TelegramEmailLoginRequest):
         )
 
 
+@router.post("/auth/switch-server", response_model=SwitchServerResponse)
+async def switch_server_endpoint(
+    request: SwitchServerRequest,
+    current_user: CurrentUser = Depends(get_current_user)
+):
+    """
+    Schimbă serverul Oracle activ fără re-autentificare.
+
+    Flux:
+    1. Verifică că oracle_username din request == username din JWT (anti-impersonare)
+    2. Verifică că utilizatorul există pe noul server (fără parolă, prin get_oracle_user_by_username)
+    3. Generează JWT nou cu noul server_id
+    4. Returnează tokenurile noi
+
+    Securitate: endpoint protejat cu Bearer JWT valid (Depends(get_current_user)).
+    """
+    # Anti-impersonare: utilizatorul poate schimba serverul doar pentru propriul cont
+    if request.oracle_username.upper() != current_user.username.upper():
+        raise HTTPException(status_code=403, detail="Acces interzis: username nepotrivit")
+
+    # Verifică că utilizatorul există pe noul server
+    user_data = await get_oracle_user_by_username(request.oracle_username, request.new_server_id)
+    if not user_data:
+        return SwitchServerResponse(
+            success=False,
+            message=f"Utilizatorul nu există pe serverul {request.new_server_id}"
+        )
+
+    # Dacă parola e furnizată, verifică-o pe noul server înainte de a emite JWT
+    if request.oracle_password:
+        try:
+            async with oracle_pool.get_connection(request.new_server_id) as connection:
+                with connection.cursor() as cursor:
+                    cursor.execute("""
+                        SELECT pack_drepturi.verificautilizator(:username, :password)
+                        FROM DUAL
+                    """, {
+                        "username": request.oracle_username.upper(),
+                        "password": request.oracle_password
+                    })
+                    verification_result = cursor.fetchone()[0]
+
+            if verification_result == -1:
+                return SwitchServerResponse(
+                    success=False,
+                    message="Parolă incorectă pentru acest server"
+                )
+        except Exception as e:
+            logger.error(f"Password verification error during server switch: {e}")
+            return SwitchServerResponse(
+                success=False,
+                message="Eroare la verificarea parolei pe noul server"
+            )
+
+    # Generează JWT nou cu noul server_id
+    access_token = jwt_handler.create_access_token(
+        username=user_data['username'],
+        companies=user_data['companies'],
+        user_id=user_data['user_id'],
+        permissions=user_data['permissions'],
+        server_id=request.new_server_id
+    )
+    refresh_token = jwt_handler.create_refresh_token(
+        username=user_data['username'],
+        user_id=user_data['user_id'],
+        server_id=request.new_server_id
+    )
+
+    return SwitchServerResponse(
+        success=True,
+        access_token=access_token,
+        refresh_token=refresh_token,
+        message="Server schimbat cu succes"
+    )
+
+
 @router.post("/export", response_model=ExportReportResponse)
 async def export_report_endpoint(
     request: ExportReportRequest,
diff --git a/backend/modules/telegram/routers/internal_api.py b/backend/modules/telegram/routers/internal_api.py
index c67c5c7..4c7c31e 100644
--- a/backend/modules/telegram/routers/internal_api.py
+++ b/backend/modules/telegram/routers/internal_api.py
@@ -56,6 +56,10 @@ class SaveAuthCodeRequest(BaseModel):
         ge=1,
         le=60
     )
+    server_id: Optional[str] = Field(
+        default=None,
+        description="Oracle server ID (for multi-server mode)"
+    )
 
 
 class SaveAuthCodeResponse(BaseModel):
@@ -151,7 +155,8 @@ async def save_auth_code(request: SaveAuthCodeRequest):
             code=request.code,
             telegram_user_id=request.telegram_user_id,
             oracle_username=request.oracle_username,
-            expires_in_minutes=request.expires_in_minutes
+            expires_in_minutes=request.expires_in_minutes,
+            server_id=request.server_id
         )
 
         if not success:
diff --git a/backend/modules/telegram/utils/email_service.py b/backend/modules/telegram/utils/email_service.py
index 126a2be..7d456f4 100644
--- a/backend/modules/telegram/utils/email_service.py
+++ b/backend/modules/telegram/utils/email_service.py
@@ -2,8 +2,7 @@
 Async SMTP Email Service with retry logic and proper error handling
 """
 import aiosmtplib
-from email.mime.text import MIMEText
-from email.mime.multipart import MIMEMultipart
+from email.message import EmailMessage
 import os
 import logging
 from typing import Optional
@@ -52,32 +51,33 @@ class EmailService:
         Raises:
             No exceptions - returns False on all failures
         """
-        subject = "Codul tău de autentificare ROA2WEB"
-        html_body = self._create_email_template(code, username)
+        subject = "Autentificare ROA2WEB"
+        text_body = self._create_email_template(code, username)
 
         for attempt in range(1, self.max_retries + 1):
             try:
-                await self._send_email(to_email, subject, html_body)
+                await self._send_email(to_email, subject, text_body)
                 logger.info(
-                    f"Email sent successfully to {to_email} "
-                    f"(attempt {attempt}/{self.max_retries})"
+                    f"[EMAIL] ✅ Sent auth code to {to_email} "
+                    f"(attempt {attempt}/{self.max_retries}) via {self.smtp_host}:{self.smtp_port}"
                 )
                 return True
 
             except aiosmtplib.SMTPException as e:
-                logger.warning(
-                    f"SMTP error on attempt {attempt}/{self.max_retries}: {e}"
+                logger.error(
+                    f"[EMAIL] ❌ Attempt {attempt}/{self.max_retries} failed for {to_email}: "
+                    f"{type(e).__name__}: {e}"
                 )
                 if attempt < self.max_retries:
                     # Exponential backoff: 2s, 4s, 8s
                     delay = self.retry_delay * (2 ** (attempt - 1))
-                    logger.info(f"Retrying in {delay}s...")
+                    logger.info(f"[EMAIL] Retrying in {delay}s...")
                     await asyncio.sleep(delay)
                 else:
-                    logger.error(f"Failed to send email to {to_email} after {self.max_retries} attempts")
+                    logger.error(f"[EMAIL] ❌ All {self.max_retries} attempts failed for {to_email}")
 
             except Exception as e:
-                logger.error(f"Unexpected error sending email: {e}", exc_info=True)
+                logger.error(f"[EMAIL] ❌ Unexpected error on attempt {attempt}/{self.max_retries} for {to_email}: {type(e).__name__}: {e}", exc_info=True)
                 return False
 
         return False
@@ -86,29 +86,24 @@ class EmailService:
         self,
         to_email: str,
         subject: str,
-        html_body: str
+        text_body: str
     ) -> None:
         """
-        Internal async SMTP sender
+        Internal async SMTP sender (plain text to avoid spam filters)
 
         Raises:
             aiosmtplib.SMTPException: On SMTP errors
         """
-        message = MIMEMultipart("alternative")
+        message = EmailMessage()
         message["From"] = f"{self.from_name} <{self.from_email}>"
         message["To"] = to_email
         message["Subject"] = subject
+        message.set_content(text_body)
 
-        # Attach HTML body
-        html_part = MIMEText(html_body, "html", "utf-8")
-        message.attach(html_part)
-
-        # Send via async SMTP with STARTTLS
-        # Using start_tls parameter for automatic STARTTLS handling
         smtp = aiosmtplib.SMTP(
             hostname=self.smtp_host,
             port=self.smtp_port,
-            start_tls=self.use_tls,  # Use start_tls instead of use_tls
+            start_tls=self.use_tls,
             timeout=30
         )
 
@@ -123,132 +118,15 @@ class EmailService:
                 pass
 
     def _create_email_template(self, code: str, username: str) -> str:
-        """Generate HTML email template"""
-        return f"""
-<!DOCTYPE html>
-<html>
-<head>
-    <meta charset="utf-8">
-    <meta name="viewport" content="width=device-width, initial-scale=1.0">
-    <style>
-        body {{
-            font-family: -apple-system, BlinkMacSystemFont, 'Segoe UI', Arial, sans-serif;
-            line-height: 1.6;
-            color: #333;
-            margin: 0;
-            padding: 0;
-            background-color: #f5f5f5;
-        }}
-        .container {{
-            max-width: 600px;
-            margin: 0 auto;
-            background: white;
-        }}
-        .header {{
-            background: linear-gradient(135deg, #667eea 0%, #764ba2 100%);
-            color: white;
-            padding: 40px 20px;
-            text-align: center;
-        }}
-        .header h1 {{
-            margin: 0;
-            font-size: 28px;
-        }}
-        .content {{
-            padding: 40px 20px;
-        }}
-        .code-box {{
-            background: linear-gradient(135deg, #f5f7fa 0%, #c3cfe2 100%);
-            border: 3px solid #667eea;
-            border-radius: 12px;
-            padding: 30px;
-            margin: 30px 0;
-            text-align: center;
-        }}
-        .code {{
-            font-size: 42px;
-            font-weight: bold;
-            letter-spacing: 12px;
-            color: #667eea;
-            font-family: 'Courier New', monospace;
-            display: block;
-            margin: 15px 0;
-        }}
-        .warning {{
-            background-color: #fff3cd;
-            border-left: 4px solid #ffc107;
-            padding: 15px;
-            margin: 20px 0;
-            border-radius: 4px;
-        }}
-        .footer {{
-            text-align: center;
-            color: #666;
-            font-size: 12px;
-            padding: 20px;
-            border-top: 1px solid #e0e0e0;
-            background-color: #f9f9f9;
-        }}
-        .button {{
-            display: inline-block;
-            padding: 12px 24px;
-            background-color: #667eea;
-            color: white;
-            text-decoration: none;
-            border-radius: 6px;
-            margin-top: 20px;
-        }}
-    </style>
-</head>
-<body>
-    <div class="container">
-        <div class="header">
-            <h1>ROA2WEB</h1>
-            <p style="margin: 10px 0 0 0; opacity: 0.9;">Autentificare Telegram Bot</p>
-        </div>
-
-        <div class="content">
-            <p>Salut <strong>{username}</strong>,</p>
-
-            <p>Ai solicitat autentificarea în aplicația ROA2WEB Telegram Bot.</p>
-
-            <div class="code-box">
-                <p style="margin: 0; font-size: 14px; color: #666; font-weight: 500;">
-                    Codul tău de autentificare:
-                </p>
-                <span class="code">{code}</span>
-                <p style="margin: 0; font-size: 12px; color: #888;">
-                    Introdu acest cod în conversația Telegram
-                </p>
-            </div>
-
-            <div class="warning">
-                <strong>Important:</strong> Acest cod expiră în <strong>5 minute</strong>
-                și poate fi folosit o singură dată.
-            </div>
-
-            <p>După introducerea codului, vei fi solicitat să introduci parola ta Oracle.</p>
-
-            <hr style="border: none; border-top: 1px solid #e0e0e0; margin: 30px 0;">
-
-            <p style="font-size: 14px; color: #666;">
-                <strong>Nu ai solicitat acest cod?</strong><br>
-                Dacă nu ai inițiat această autentificare, poți ignora acest email în siguranță.
-                Nimeni nu va avea acces la contul tău fără parola ta Oracle.
-            </p>
-        </div>
-
-        <div class="footer">
-            <p><strong>ROA2WEB</strong> - ERP Reports Application</p>
-            <p>Acest email a fost trimis automat. Te rugăm să nu răspunzi.</p>
-            <p style="margin-top: 10px; color: #999;">
-                © 2025 ROA2WEB. All rights reserved.
-            </p>
-        </div>
-    </div>
-</body>
-</html>
-        """
+        """Generate plain text email body (HTML blocked by spam filters)"""
+        return (
+            f"Codul tau de autentificare ROA2WEB:\n\n"
+            f"  {code}\n\n"
+            f"Introdu acest cod in Telegram. Expira in 5 minute.\n\n"
+            f"---\n"
+            f"Solicitat pentru: {username}\n"
+            f"Daca nu ai initiat aceasta autentificare, ignora acest email."
+        )
 
 
 # Singleton instance
diff --git a/backend/run-with-restart.sh b/backend/run-with-restart.sh
index 62582fb..ac7223f 100755
--- a/backend/run-with-restart.sh
+++ b/backend/run-with-restart.sh
@@ -11,6 +11,18 @@ LOG_FILE=${2:-/tmp/unified_backend.log}
 MAX_RESTARTS=10
 RESTART_COUNT=0
 RESTART_DELAY=3
+UVICORN_PID=""
+
+# On SIGTERM or SIGINT: kill uvicorn child and exit cleanly (no restart)
+cleanup_and_exit() {
+    echo "[Backend Runner] Received termination signal, stopping..." | tee -a "$LOG_FILE"
+    if [ -n "$UVICORN_PID" ] && kill -0 "$UVICORN_PID" 2>/dev/null; then
+        kill "$UVICORN_PID" 2>/dev/null
+        wait "$UVICORN_PID" 2>/dev/null
+    fi
+    exit 0
+}
+trap cleanup_and_exit SIGTERM SIGINT
 
 echo "[Backend Runner] Starting uvicorn with auto-restart (max $MAX_RESTARTS restarts)" | tee -a "$LOG_FILE"
 echo "[Backend Runner] Port: $PORT, Log: $LOG_FILE" | tee -a "$LOG_FILE"
@@ -20,15 +32,27 @@ while [ $RESTART_COUNT -lt $MAX_RESTARTS ]; do
     echo "" | tee -a "$LOG_FILE"
     echo "[Backend Runner] $(date '+%Y-%m-%d %H:%M:%S') - Starting uvicorn (attempt $((RESTART_COUNT + 1))/$MAX_RESTARTS)..." | tee -a "$LOG_FILE"
 
-    # Run uvicorn - it will exit on crash (OOM, etc.)
-    uvicorn main:app --host 0.0.0.0 --port "$PORT" 2>&1 | tee -a "$LOG_FILE"
+    # Run uvicorn in background so we can track its PID and trap signals properly
+    uvicorn main:app --host 0.0.0.0 --port "$PORT" >> "$LOG_FILE" 2>&1 &
+    UVICORN_PID=$!
+
+    # Wait for uvicorn to exit
+    wait "$UVICORN_PID"
     EXIT_CODE=$?
+    UVICORN_PID=""
 
     END_TIME=$(date +%s)
     RUNTIME=$((END_TIME - START_TIME))
 
     echo "[Backend Runner] $(date '+%Y-%m-%d %H:%M:%S') - uvicorn exited with code $EXIT_CODE after ${RUNTIME}s" | tee -a "$LOG_FILE"
 
+    # Exit if trap already fired (cleanup_and_exit sets UVICORN_PID="")
+    # or if uvicorn exited due to a signal (130=SIGINT, 143=SIGTERM, 137=SIGKILL)
+    if [ $EXIT_CODE -eq 130 ] || [ $EXIT_CODE -eq 143 ] || [ $EXIT_CODE -eq 137 ]; then
+        echo "[Backend Runner] Received termination signal (code $EXIT_CODE), exiting..." | tee -a "$LOG_FILE"
+        exit 0
+    fi
+
     # If it ran for more than 60 seconds, reset restart counter (was stable)
     if [ $RUNTIME -gt 60 ]; then
         RESTART_COUNT=0
@@ -38,12 +62,6 @@ while [ $RESTART_COUNT -lt $MAX_RESTARTS ]; do
         echo "[Backend Runner] Quick crash detected, restart count: $RESTART_COUNT/$MAX_RESTARTS" | tee -a "$LOG_FILE"
     fi
 
-    # Exit if user sent SIGINT (Ctrl+C) or SIGTERM
-    if [ $EXIT_CODE -eq 130 ] || [ $EXIT_CODE -eq 143 ]; then
-        echo "[Backend Runner] Received termination signal, exiting..." | tee -a "$LOG_FILE"
-        exit 0
-    fi
-
     # Wait before restart
     if [ $RESTART_COUNT -lt $MAX_RESTARTS ]; then
         echo "[Backend Runner] Restarting in ${RESTART_DELAY}s..." | tee -a "$LOG_FILE"
diff --git a/deployment/windows/config/web.config b/deployment/windows/config/web.config
index 863c72c..6e3f262 100644
--- a/deployment/windows/config/web.config
+++ b/deployment/windows/config/web.config
@@ -46,8 +46,8 @@
             <remove fileExtension=".webmanifest" />
             <mimeMap fileExtension=".webmanifest" mimeType="application/manifest+json" />
 
-            <!-- Client-side caching for static assets -->
-            <clientCache cacheControlMode="UseMaxAge" cacheControlMaxAge="365.00:00:00" />
+            <!-- No global client-side cache - outbound rules handle this per file type -->
+            <clientCache cacheControlMode="NoControl" />
         </staticContent>
 
         <!-- Custom HTTP Headers (Security) -->
@@ -132,6 +132,18 @@
                     <action type="Rewrite" value="max-age=31536000; includeSubDomains" />
                 </rule>
 
+                <!-- index.html, sw.js, manifest: NEVER cache - must always be fresh -->
+                <rule name="No Cache for HTML and SW" preCondition="IsHTMLorSW" stopProcessing="true">
+                    <match serverVariable="RESPONSE_Cache-Control" pattern=".*" />
+                    <action type="Rewrite" value="no-store, no-cache, must-revalidate" />
+                </rule>
+
+                <!-- Hashed assets (Vite output in /assets/): cache 1 year immutable -->
+                <rule name="Cache Hashed Assets" preCondition="IsHashedAsset" stopProcessing="true">
+                    <match serverVariable="RESPONSE_Cache-Control" pattern=".*" />
+                    <action type="Rewrite" value="public, max-age=31536000, immutable" />
+                </rule>
+
                 <!-- API responses: NO browser/proxy caching (backend cache handles this) -->
                 <rule name="No Cache for API" preCondition="IsAPIRequest">
                     <match serverVariable="RESPONSE_Cache-Control" pattern=".*" />
@@ -142,6 +154,12 @@
                     <preCondition name="IsHTTPS">
                         <add input="{HTTPS}" pattern="on" />
                     </preCondition>
+                    <preCondition name="IsHTMLorSW">
+                        <add input="{URL}" pattern="(index\.html|sw\.js|manifest\.json|\.webmanifest)$" />
+                    </preCondition>
+                    <preCondition name="IsHashedAsset">
+                        <add input="{URL}" pattern="/assets/" />
+                    </preCondition>
                     <preCondition name="IsAPIRequest">
                         <add input="{URL}" pattern="^/api/" />
                     </preCondition>
diff --git a/index.html b/index.html
index 7dccfe2..c2e9092 100644
--- a/index.html
+++ b/index.html
@@ -8,8 +8,9 @@
   <!-- BUILD_TIMESTAMP placeholder for cache busting -->
   <meta name="build-time" content="BUILD_TIMESTAMP" />
   <!-- PWA Support -->
-  <link rel="manifest" href="/roa2web/manifest.json" />
+  <link rel="manifest" href="%BASE_URL%manifest.json" />
   <meta name="theme-color" content="#2563eb" />
+  <meta name="mobile-web-app-capable" content="yes" />
   <meta name="apple-mobile-web-app-capable" content="yes" />
   <meta name="apple-mobile-web-app-status-bar-style" content="default" />
   <meta name="apple-mobile-web-app-title" content="ROA2WEB" />
@@ -27,8 +28,25 @@
   <script>
     if ('serviceWorker' in navigator) {
       window.addEventListener('load', () => {
-        navigator.serviceWorker.register('/roa2web/sw.js')
-          .then(reg => console.log('[PWA] Service Worker registered:', reg.scope))
+        const swBase = document.querySelector('link[rel="manifest"]')
+            ?.getAttribute('href')?.replace('manifest.json', '') || '/';
+        navigator.serviceWorker.register(swBase + 'sw.js')
+          .then(reg => {
+            console.log('[PWA] Service Worker registered:', reg.scope);
+
+            // Auto-reload when a new SW takes control (picks up new deploy)
+            navigator.serviceWorker.addEventListener('controllerchange', () => {
+              console.log('[PWA] New Service Worker active - reloading for fresh version');
+              window.location.reload();
+            });
+
+            // Check for SW updates each time user returns to the tab (handles PWA on mobile)
+            document.addEventListener('visibilitychange', () => {
+              if (document.visibilityState === 'visible') {
+                reg.update();
+              }
+            });
+          })
           .catch(err => console.error('[PWA] Service Worker registration failed:', err));
       });
     }
diff --git a/public/sw.js b/public/sw.js
index 0a0e5a3..c8a1a2e 100644
--- a/public/sw.js
+++ b/public/sw.js
@@ -28,10 +28,24 @@ self.addEventListener('activate', (event) => {
       }),
       // Take control of all clients immediately
       clients.claim()
-    ])
+    ]).then(() => {
+      // Notify all clients that a new SW version is active
+      return clients.matchAll({ includeUncontrolled: true }).then(allClients => {
+        allClients.forEach(client => {
+          client.postMessage({ type: 'SW_UPDATED' });
+        });
+      });
+    })
   );
 });
 
+// Message handler - allows pages to trigger SW actions
+self.addEventListener('message', (event) => {
+  if (event.data && event.data.type === 'SKIP_WAITING') {
+    self.skipWaiting();
+  }
+});
+
 // Fetch event - ALWAYS network first, no caching for HTML/JS/CSS
 self.addEventListener('fetch', (event) => {
   const url = new URL(event.request.url);
@@ -47,6 +61,19 @@ self.addEventListener('fetch', (event) => {
     return;
   }
 
+  // index.html - bypass HTTP cache entirely to always get fresh app shell
+  if (
+    url.pathname.endsWith('index.html') ||
+    url.pathname === '/roa2web/' ||
+    url.pathname === '/roa2web'
+  ) {
+    event.respondWith(
+      fetch(event.request, { cache: 'no-cache' })
+        .catch(() => caches.match(event.request))
+    );
+    return;
+  }
+
   // HTML, JS, CSS - always fetch fresh from network
   // This ensures PWA always loads latest version
   event.respondWith(
diff --git a/public/web.config b/public/web.config
index 57073f6..e397841 100644
--- a/public/web.config
+++ b/public/web.config
@@ -59,25 +59,34 @@
 
       <!-- Outbound rules to set Cache-Control based on request path -->
       <outboundRules>
+        <!-- index.html, sw.js, manifest: NEVER cache - must always be fresh -->
+        <rule name="No Cache for HTML and SW" preCondition="IsHTMLorSW" stopProcessing="true">
+          <match serverVariable="RESPONSE_Cache-Control" pattern=".*" />
+          <action type="Rewrite" value="no-store, no-cache, must-revalidate" />
+        </rule>
+
+        <!-- Hashed assets (Vite output in /assets/): cache 1 year immutable -->
+        <rule name="Cache Hashed Assets" preCondition="IsHashedAsset" stopProcessing="true">
+          <match serverVariable="RESPONSE_Cache-Control" pattern=".*" />
+          <action type="Rewrite" value="public, max-age=31536000, immutable" />
+        </rule>
+
         <!-- API responses: NO caching (let backend cache handle it) -->
         <rule name="No Cache for API" preCondition="IsAPIRequest">
           <match serverVariable="RESPONSE_Cache-Control" pattern=".*" />
           <action type="Rewrite" value="no-store, no-cache, must-revalidate, proxy-revalidate" />
         </rule>
 
-        <!-- Static assets: cache for 1 year -->
-        <rule name="Cache Static Assets" preCondition="IsStaticAsset">
-          <match serverVariable="RESPONSE_Cache-Control" pattern=".*" />
-          <action type="Rewrite" value="public, max-age=31536000" />
-        </rule>
-
         <preConditions>
+          <preCondition name="IsHTMLorSW">
+            <add input="{URL}" pattern="(index\.html|sw\.js|manifest\.json|\.webmanifest)$" />
+          </preCondition>
+          <preCondition name="IsHashedAsset">
+            <add input="{URL}" pattern="/assets/" />
+          </preCondition>
           <preCondition name="IsAPIRequest">
             <add input="{URL}" pattern="^/api/" />
           </preCondition>
-          <preCondition name="IsStaticAsset">
-            <add input="{URL}" pattern="\.(js|css|png|jpg|jpeg|gif|svg|woff|woff2|ttf|ico|webmanifest)$" />
-          </preCondition>
         </preConditions>
       </outboundRules>
     </rewrite>
diff --git a/src/modules/reports/components/dashboard/cards/CashFlowMetricCard.vue b/src/modules/reports/components/dashboard/cards/CashFlowMetricCard.vue
index dc99ba7..ff76c2e 100644
--- a/src/modules/reports/components/dashboard/cards/CashFlowMetricCard.vue
+++ b/src/modules/reports/components/dashboard/cards/CashFlowMetricCard.vue
@@ -139,12 +139,11 @@ const toggleChartsExpanded = () => {
   chartsExpanded.value = !chartsExpanded.value;
 };
 
-// Format currency
+// Format amount (without RON suffix)
 const formatCurrency = (amount) => {
-  if (!amount && amount !== 0) return "0 RON";
+  if (!amount && amount !== 0) return "0";
   return new Intl.NumberFormat("ro-RO", {
-    style: "currency",
-    currency: "RON",
+    style: "decimal",
     minimumFractionDigits: 0,
     maximumFractionDigits: 0,
   }).format(Math.abs(amount));
@@ -303,8 +302,7 @@ const initializeInflowsChart = async () => {
               const value = context.parsed.y;
               const label = context.dataset.label || "";
               const formattedValue = new Intl.NumberFormat("ro-RO", {
-                style: "currency",
-                currency: "RON",
+                style: "decimal",
                 minimumFractionDigits: 0,
                 maximumFractionDigits: 0,
               }).format(value);
@@ -513,8 +511,7 @@ const initializeOutflowsChart = async () => {
               const value = context.parsed.y;
               const label = context.dataset.label || "";
               const formattedValue = new Intl.NumberFormat("ro-RO", {
-                style: "currency",
-                currency: "RON",
+                style: "decimal",
                 minimumFractionDigits: 0,
                 maximumFractionDigits: 0,
               }).format(value);
@@ -618,6 +615,18 @@ onBeforeUnmount(() => {
   min-height: 420px;
 }
 
+/* Metric label and value typography */
+.metric-label {
+  font-size: var(--text-sm);
+  color: var(--text-color-secondary);
+}
+
+.metric-value {
+  font-size: var(--text-sm);
+  font-weight: var(--font-bold);
+  font-family: var(--font-mono, monospace);
+}
+
 /* Split layout: Încasări | Divider | Plăți */
 .values-section {
   display: grid;
diff --git a/src/modules/reports/components/dashboard/cards/ClientiBalanceCard.vue b/src/modules/reports/components/dashboard/cards/ClientiBalanceCard.vue
index 3c5c0b9..8066777 100644
--- a/src/modules/reports/components/dashboard/cards/ClientiBalanceCard.vue
+++ b/src/modules/reports/components/dashboard/cards/ClientiBalanceCard.vue
@@ -155,12 +155,11 @@ const toggleChartsExpanded = () => {
   chartsExpanded.value = !chartsExpanded.value;
 };
 
-// Format currency
+// Format amount (without RON suffix)
 const formatCurrency = (amount) => {
-  if (!amount && amount !== 0) return "0 RON";
+  if (!amount && amount !== 0) return "0";
   return new Intl.NumberFormat("ro-RO", {
-    style: "currency",
-    currency: "RON",
+    style: "decimal",
     minimumFractionDigits: 0,
     maximumFractionDigits: 0,
   }).format(Math.abs(amount));
@@ -370,8 +369,7 @@ const initializeChart = async () => {
               const value = context.parsed.y;
               const label = context.dataset.label || "";
               const formattedValue = new Intl.NumberFormat("ro-RO", {
-                style: "currency",
-                currency: "RON",
+                style: "decimal",
                 minimumFractionDigits: 0,
                 maximumFractionDigits: 0,
               }).format(value);
@@ -496,7 +494,7 @@ onBeforeUnmount(() => {
 }
 
 .header-label {
-  font-size: var(--text-base);
+  font-size: var(--text-sm);
   font-weight: var(--font-semibold);
   color: var(--text-color);
 }
@@ -508,11 +506,31 @@ onBeforeUnmount(() => {
 }
 
 .header-total {
-  font-size: var(--text-xl);
+  font-size: var(--text-sm);
   font-weight: var(--font-bold);
   font-family: var(--font-mono, monospace);
 }
 
+/* Breakdown section typography */
+.breakdown-label {
+  font-size: var(--text-sm);
+}
+
+.breakdown-value {
+  font-size: var(--text-sm);
+  font-family: var(--font-mono, monospace);
+}
+
+.breakdown-sublabel {
+  font-size: var(--text-xs);
+  color: var(--text-color-secondary);
+}
+
+.breakdown-subvalue {
+  font-size: var(--text-xs);
+  font-family: var(--font-mono, monospace);
+}
+
 .header-total.positive {
   color: var(--green-600);
 }
diff --git a/src/modules/reports/components/dashboard/cards/FurnizoriBalanceCard.vue b/src/modules/reports/components/dashboard/cards/FurnizoriBalanceCard.vue
index 6f81aea..61f1361 100644
--- a/src/modules/reports/components/dashboard/cards/FurnizoriBalanceCard.vue
+++ b/src/modules/reports/components/dashboard/cards/FurnizoriBalanceCard.vue
@@ -155,12 +155,11 @@ const toggleChartsExpanded = () => {
   chartsExpanded.value = !chartsExpanded.value;
 };
 
-// Format currency
+// Format amount (without RON suffix)
 const formatCurrency = (amount) => {
-  if (!amount && amount !== 0) return "0 RON";
+  if (!amount && amount !== 0) return "0";
   return new Intl.NumberFormat("ro-RO", {
-    style: "currency",
-    currency: "RON",
+    style: "decimal",
     minimumFractionDigits: 0,
     maximumFractionDigits: 0,
   }).format(Math.abs(amount));
@@ -370,8 +369,7 @@ const initializeChart = async () => {
               const value = context.parsed.y;
               const label = context.dataset.label || "";
               const formattedValue = new Intl.NumberFormat("ro-RO", {
-                style: "currency",
-                currency: "RON",
+                style: "decimal",
                 minimumFractionDigits: 0,
                 maximumFractionDigits: 0,
               }).format(value);
@@ -496,7 +494,7 @@ onBeforeUnmount(() => {
 }
 
 .header-label {
-  font-size: var(--text-base);
+  font-size: var(--text-sm);
   font-weight: var(--font-semibold);
   color: var(--text-color);
 }
@@ -508,11 +506,31 @@ onBeforeUnmount(() => {
 }
 
 .header-total {
-  font-size: var(--text-xl);
+  font-size: var(--text-sm);
   font-weight: var(--font-bold);
   font-family: var(--font-mono, monospace);
 }
 
+/* Breakdown section typography */
+.breakdown-label {
+  font-size: var(--text-sm);
+}
+
+.breakdown-value {
+  font-size: var(--text-sm);
+  font-family: var(--font-mono, monospace);
+}
+
+.breakdown-sublabel {
+  font-size: var(--text-xs);
+  color: var(--text-color-secondary);
+}
+
+.breakdown-subvalue {
+  font-size: var(--text-xs);
+  font-family: var(--font-mono, monospace);
+}
+
 .header-total.positive {
   color: var(--green-600);
 }
diff --git a/src/modules/reports/components/dashboard/cards/TreasuryDualCard.vue b/src/modules/reports/components/dashboard/cards/TreasuryDualCard.vue
index aa9d7ef..711eac5 100644
--- a/src/modules/reports/components/dashboard/cards/TreasuryDualCard.vue
+++ b/src/modules/reports/components/dashboard/cards/TreasuryDualCard.vue
@@ -3,7 +3,7 @@
     <!-- Treasury items - Casa și Bancă stacked vertical cu expand individual -->
     <div class="treasury-items">
       <!-- Casa -->
-      <div class="treasury-group" v-if="casaItems.length > 0 || casaTotal > 0">
+      <div class="treasury-group" v-if="casaItems.length > 0 || casaTotal !== 0">
         <div class="treasury-header" @click="toggleCasaExpanded">
           <div class="treasury-header-left">
             <i
@@ -12,7 +12,7 @@
             ></i>
             <span class="treasury-label">Casa</span>
           </div>
-          <span class="treasury-value text-success">{{ formatCurrency(casaTotal) }}</span>
+          <span class="treasury-value" :class="casaTotal >= 0 ? 'text-success' : 'text-danger'">{{ formatCurrency(casaTotal) }}</span>
         </div>
 
         <!-- Casa Sub-items -->
@@ -26,13 +26,13 @@
               {{ item.nume || `Cont ${item.cont}` }}
               <span v-if="item.cont" class="treasury-cont">({{ item.cont }})</span>
             </span>
-            <span class="treasury-subvalue">{{ formatCurrency(item.sold) }}</span>
+            <span class="treasury-subvalue" :class="{ 'text-danger': item.sold < 0 }">{{ formatCurrency(item.sold) }}</span>
           </div>
         </div>
       </div>
 
       <!-- Bancă -->
-      <div class="treasury-group" v-if="bancaItems.length > 0 || bancaTotal > 0">
+      <div class="treasury-group" v-if="bancaItems.length > 0 || bancaTotal !== 0">
         <div class="treasury-header" @click="toggleBancaExpanded">
           <div class="treasury-header-left">
             <i
@@ -41,7 +41,7 @@
             ></i>
             <span class="treasury-label">Bancă</span>
           </div>
-          <span class="treasury-value text-primary">{{ formatCurrency(bancaTotal) }}</span>
+          <span class="treasury-value" :class="bancaTotal >= 0 ? 'text-primary' : 'text-danger'">{{ formatCurrency(bancaTotal) }}</span>
         </div>
 
         <!-- Bancă Sub-items -->
@@ -55,7 +55,7 @@
               {{ item.nume || `Cont ${item.cont}` }}
               <span v-if="item.cont" class="treasury-cont">({{ item.cont }})</span>
             </span>
-            <span class="treasury-subvalue">{{ formatCurrency(item.sold) }}</span>
+            <span class="treasury-subvalue" :class="{ 'text-danger': item.sold < 0 }">{{ formatCurrency(item.sold) }}</span>
           </div>
         </div>
       </div>
@@ -189,15 +189,14 @@ const toggleChartsExpanded = () => {
   chartsExpanded.value = !chartsExpanded.value;
 };
 
-// Format currency
+// Format amount (without RON suffix)
 const formatCurrency = (amount) => {
-  if (!amount && amount !== 0) return "0 RON";
+  if (!amount && amount !== 0) return "0";
   return new Intl.NumberFormat("ro-RO", {
-    style: "currency",
-    currency: "RON",
+    style: "decimal",
     minimumFractionDigits: 0,
     maximumFractionDigits: 0,
-  }).format(Math.abs(amount));
+  }).format(amount);
 };
 
 // Check if sparkline data exists
@@ -327,8 +326,7 @@ const initializeCasaChart = async () => {
               const value = context.parsed.y;
               const label = context.dataset.label || "";
               const formattedValue = new Intl.NumberFormat("ro-RO", {
-                style: "currency",
-                currency: "RON",
+                style: "decimal",
                 minimumFractionDigits: 0,
                 maximumFractionDigits: 0,
               }).format(value);
@@ -511,8 +509,7 @@ const initializeBancaChart = async () => {
               const value = context.parsed.y;
               const label = context.dataset.label || "";
               const formattedValue = new Intl.NumberFormat("ro-RO", {
-                style: "currency",
-                currency: "RON",
+                style: "decimal",
                 minimumFractionDigits: 0,
                 maximumFractionDigits: 0,
               }).format(value);
@@ -663,13 +660,13 @@ onBeforeUnmount(() => {
 }
 
 .treasury-label {
-  font-size: var(--text-base);
+  font-size: var(--text-sm);
   font-weight: var(--font-semibold);
   color: var(--text-color);
 }
 
 .treasury-value {
-  font-size: var(--text-xl);
+  font-size: var(--text-sm);
   font-weight: var(--font-bold);
   font-family: var(--font-mono, monospace);
 }
@@ -775,10 +772,6 @@ onBeforeUnmount(() => {
     min-height: 280px;
   }
 
-  .treasury-value {
-    font-size: var(--text-lg);
-  }
-
   .sparkline-chart {
     height: 130px;
   }
diff --git a/src/modules/reports/components/solduri/SolduriCompactCard.vue b/src/modules/reports/components/solduri/SolduriCompactCard.vue
index 784a103..ef59e40 100644
--- a/src/modules/reports/components/solduri/SolduriCompactCard.vue
+++ b/src/modules/reports/components/solduri/SolduriCompactCard.vue
@@ -9,7 +9,7 @@
       <div class="solduri-compact-card__content">
         <span class="solduri-compact-card__label">{{ label }}</span>
         <span class="solduri-compact-card__value" :class="valueColorClass">
-          {{ formatCurrency(total) }}
+          {{ formatAmount(total) }}
         </span>
       </div>
       <i
@@ -25,7 +25,7 @@
         <!-- Casa Total -->
         <div class="solduri-compact-card__breakdown-item">
           <span class="solduri-compact-card__breakdown-label">Casa</span>
-          <span class="solduri-compact-card__breakdown-value">{{ formatCurrency(casaTotal) }}</span>
+          <span class="solduri-compact-card__breakdown-value">{{ formatAmount(casaTotal) }}</span>
         </div>
         <!-- Sub-conturi Casa (imediat sub Casa) -->
         <template v-if="breakdown?.casa?.items?.length">
@@ -37,13 +37,13 @@
             <span class="solduri-compact-card__breakdown-sublabel">
               {{ item.nume || `Cont ${item.cont}` }}
             </span>
-            <span class="solduri-compact-card__breakdown-subvalue">{{ formatCurrency(item.sold) }}</span>
+            <span class="solduri-compact-card__breakdown-subvalue">{{ formatAmount(item.sold) }}</span>
           </div>
         </template>
         <!-- Bancă Total -->
         <div class="solduri-compact-card__breakdown-item">
           <span class="solduri-compact-card__breakdown-label">Bancă</span>
-          <span class="solduri-compact-card__breakdown-value">{{ formatCurrency(bancaTotal) }}</span>
+          <span class="solduri-compact-card__breakdown-value">{{ formatAmount(bancaTotal) }}</span>
         </div>
         <!-- Sub-conturi Bancă (imediat sub Bancă) -->
         <template v-if="breakdown?.banca?.items?.length">
@@ -55,7 +55,7 @@
             <span class="solduri-compact-card__breakdown-sublabel">
               {{ item.nume || `Cont ${item.cont}` }}
             </span>
-            <span class="solduri-compact-card__breakdown-subvalue">{{ formatCurrency(item.sold) }}</span>
+            <span class="solduri-compact-card__breakdown-subvalue">{{ formatAmount(item.sold) }}</span>
           </div>
         </template>
       </template>
@@ -65,13 +65,13 @@
         <div class="solduri-compact-card__breakdown-item">
           <span class="solduri-compact-card__breakdown-label">În termen</span>
           <span class="solduri-compact-card__breakdown-value">
-            {{ formatCurrency(breakdown?.in_termen?.total || 0) }}
+            {{ formatAmount(breakdown?.in_termen?.total || 0) }}
           </span>
         </div>
         <div class="solduri-compact-card__breakdown-item">
           <span class="solduri-compact-card__breakdown-label">Restant</span>
           <span class="solduri-compact-card__breakdown-value solduri-compact-card__breakdown-value--warning">
-            {{ formatCurrency(breakdown?.restant?.total || 0) }}
+            {{ formatAmount(breakdown?.restant?.total || 0) }}
           </span>
         </div>
         <!-- Perioade restante -->
@@ -82,24 +82,50 @@
             class="solduri-compact-card__breakdown-subitem"
           >
             <span class="solduri-compact-card__breakdown-sublabel">{{ formatPeriodLabel(key) }}</span>
-            <span class="solduri-compact-card__breakdown-subvalue">{{ formatCurrency(value) }}</span>
+            <span class="solduri-compact-card__breakdown-subvalue">{{ formatAmount(value) }}</span>
           </div>
         </template>
       </template>
 
-      <!-- TVA: Simple display (no breakdown needed) -->
+      <!-- TVA / Datorii Buget: Breakdown pe grupe (TVA/BASS/CAM) cu sub-conturi -->
       <template v-else-if="type === 'tva'">
-        <div class="solduri-compact-card__breakdown-item">
-          <span class="solduri-compact-card__breakdown-label">
-            {{ total >= 0 ? 'TVA de recuperat' : 'TVA de plată' }}
-          </span>
-          <span
-            class="solduri-compact-card__breakdown-value"
-            :class="total >= 0 ? 'solduri-compact-card__breakdown-value--success' : 'solduri-compact-card__breakdown-value--danger'"
-          >
-            {{ formatCurrency(Math.abs(total)) }}
-          </span>
-        </div>
+        <template v-if="Array.isArray(breakdown) && (breakdown as any[]).length">
+          <div v-for="group in (breakdown as any[])" :key="group.key">
+            <!-- Rând grup -->
+            <div
+              class="solduri-compact-card__breakdown-item solduri-compact-card__breakdown-group"
+              @click.stop="toggleGroup(group.key)"
+            >
+              <span class="solduri-compact-card__breakdown-label solduri-compact-card__group-label">
+                <i class="pi pi-chevron-right solduri-compact-card__group-toggle"
+                   :class="{ 'solduri-compact-card__group-toggle--expanded': expandedGroups.has(group.key) }"></i>
+                {{ group.label }}
+              </span>
+              <span class="solduri-compact-card__breakdown-value">
+                {{ group.precedent !== 0 ? formatAmount(group.precedent) : '-' }}
+              </span>
+            </div>
+            <!-- Sub-conturi -->
+            <div v-show="expandedGroups.has(group.key)">
+              <div
+                v-for="acc in group.sub_accounts"
+                :key="acc.cont"
+                class="solduri-compact-card__breakdown-subitem"
+              >
+                <span class="solduri-compact-card__breakdown-sublabel">{{ acc.label }}</span>
+                <span class="solduri-compact-card__breakdown-subvalue">
+                  {{ acc.precedent !== 0 ? formatAmount(acc.precedent) : '-' }}
+                </span>
+              </div>
+            </div>
+          </div>
+        </template>
+        <template v-else>
+          <div class="solduri-compact-card__breakdown-item">
+            <span class="solduri-compact-card__breakdown-label">Fără date</span>
+            <span class="solduri-compact-card__breakdown-value">-</span>
+          </div>
+        </template>
       </template>
     </div>
   </div>
@@ -144,6 +170,15 @@ const props = defineProps<{
 
 // State
 const isExpanded = ref(false)
+const expandedGroups = ref(new Set<string>())
+const toggleGroup = (key: string) => {
+  if (expandedGroups.value.has(key)) {
+    expandedGroups.value.delete(key)
+  } else {
+    expandedGroups.value.add(key)
+  }
+  expandedGroups.value = new Set(expandedGroups.value)
+}
 
 // Computed: Label based on type
 const label = computed(() => {
@@ -151,7 +186,7 @@ const label = computed(() => {
     trezorerie: 'TREZORERIE',
     clienti: 'CLIENȚI',
     furnizori: 'FURNIZORI',
-    tva: 'TVA'
+    tva: 'DATORII BUGET'
   }
   return labels[props.type] || props.type.toUpperCase()
 })
@@ -159,9 +194,11 @@ const label = computed(() => {
 // Computed: Value color class based on type and value
 const valueColorClass = computed(() => {
   if (props.type === 'tva') {
-    return props.total >= 0
-      ? 'solduri-compact-card__value--success'
-      : 'solduri-compact-card__value--danger'
+    // total = tvaPreviousMonthNet = plata - recuperat
+    // pozitiv = datorie la buget (roșu), zero/negativ = fără datorie (verde)
+    return props.total > 0
+      ? 'solduri-compact-card__value--danger'
+      : 'solduri-compact-card__value--success'
   }
   return ''
 })
@@ -175,7 +212,7 @@ const hasBreakdown = computed(() => {
     return props.breakdown !== null && props.breakdown !== undefined
   }
   if (props.type === 'tva') {
-    return true // TVA always shows status
+    return props.breakdown !== null && props.breakdown !== undefined
   }
   return false
 })
@@ -187,11 +224,10 @@ const toggleExpanded = () => {
   }
 }
 
-const formatCurrency = (amount: number | undefined | null): string => {
-  if (amount === undefined || amount === null) return '0 RON'
+const formatAmount = (amount: number | undefined | null): string => {
+  if (amount === undefined || amount === null) return '0'
   return new Intl.NumberFormat('ro-RO', {
-    style: 'currency',
-    currency: 'RON',
+    style: 'decimal',
     minimumFractionDigits: 0,
     maximumFractionDigits: 0
   }).format(amount)
@@ -304,13 +340,13 @@ const formatPeriodLabel = (key: string): string => {
 }
 
 .solduri-compact-card__breakdown-label {
-  font-size: var(--text-base);
+  font-size: var(--text-sm);
   color: var(--color-text-secondary);
   font-weight: var(--font-medium);
 }
 
 .solduri-compact-card__breakdown-value {
-  font-size: var(--text-base);
+  font-size: var(--text-sm);
   font-weight: var(--font-semibold);
   color: var(--color-text);
   font-family: var(--font-mono, monospace);
@@ -349,6 +385,26 @@ const formatPeriodLabel = (key: string): string => {
   font-family: var(--font-mono, monospace);
 }
 
+/* TVA grup toggle */
+.solduri-compact-card__breakdown-group {
+  cursor: pointer;
+  font-weight: var(--font-semibold);
+}
+.solduri-compact-card__breakdown-group:hover { background: var(--surface-hover); }
+
+.solduri-compact-card__group-label {
+  display: flex;
+  align-items: center;
+  gap: var(--space-xs);
+}
+
+.solduri-compact-card__group-toggle {
+  font-size: var(--text-xs);
+  color: var(--color-text-secondary);
+  transition: transform var(--transition-fast);
+}
+.solduri-compact-card__group-toggle--expanded { transform: rotate(90deg); }
+
 /* Responsive - Mobile */
 @media (max-width: 768px) {
   .solduri-compact-card {
diff --git a/src/modules/reports/views/DashboardView.vue b/src/modules/reports/views/DashboardView.vue
index 385137f..75d793b 100644
--- a/src/modules/reports/views/DashboardView.vue
+++ b/src/modules/reports/views/DashboardView.vue
@@ -41,8 +41,13 @@
 
       <!-- Company selection removed - now handled in header only -->
 
+      <!-- Loading Bar - non-blocking, subtle indicator while data loads -->
+      <div v-if="isLoading" class="loading-bar-container">
+        <div class="loading-bar"></div>
+      </div>
+
       <!-- Secțiune Carduri Noi - Adăugare -->
-      <div class="metrics-cards-section" v-if="!isLoading">
+      <div class="metrics-cards-section">
         <!-- Mobile: Swipeable KPI Cards Carousel -->
         <!-- US-2002: 6 pages - first page is 2x2 grid with solduri, pages 2-5 are original graph cards, page 6 is financial indicators -->
         <SwipeableCards v-if="isMobile" :totalCards="6" class="mobile-kpi-carousel">
@@ -68,7 +73,8 @@
               />
               <SolduriCompactCard
                 type="tva"
-                :total="tvaTotal"
+                :total="tvaPreviousMonthNet"
+                :breakdown="tvaBreakdown"
               />
             </div>
           </template>
@@ -220,12 +226,66 @@
               :cacheInfo="netBalanceCacheInfo"
             />
           </CollapsibleCard>
+          <CollapsibleCard
+            label="Datorii la buget"
+            :value="budgetDebtTotalPrecedent"
+            :value-class="budgetDebtTotalPrecedent > 0 ? 'negative' : 'positive'"
+          >
+            <div class="budget-debt-breakdown-desktop">
+              <div class="budget-debt-breakdown-header">
+                <span class="budget-debt-col-label">Categorie</span>
+                <span class="budget-debt-col-header-value">Luna prec.</span>
+                <span class="budget-debt-col-header-value">Luna curentă</span>
+              </div>
+
+              <template v-for="group in budgetDebtBreakdown" :key="group.key">
+                <!-- Rând grup (clickabil pentru expand sub-conturi) -->
+                <div
+                  class="budget-debt-breakdown-row budget-debt-group-row"
+                  @click="toggleBudgetGroup(group.key)"
+                >
+                  <span class="budget-debt-col-label budget-debt-group-label">
+                    <i class="pi pi-chevron-right budget-debt-toggle"
+                       :class="{ expanded: expandedBudgetGroups.has(group.key) }"></i>
+                    {{ group.label }}
+                  </span>
+                  <span class="budget-debt-col-value">
+                    {{ group.precedent !== 0 ? formatAmount(group.precedent) : '-' }}
+                  </span>
+                  <span class="budget-debt-col-value">
+                    {{ group.curent !== 0 ? formatAmount(group.curent) : '-' }}
+                  </span>
+                </div>
+
+                <!-- Sub-conturi (expandabile) -->
+                <div v-show="expandedBudgetGroups.has(group.key)" class="budget-debt-sub-accounts">
+                  <div
+                    v-for="acc in group.sub_accounts"
+                    :key="acc.cont"
+                    class="budget-debt-breakdown-row budget-debt-subrow"
+                  >
+                    <span class="budget-debt-col-label budget-debt-sub-label">{{ acc.label }}</span>
+                    <span class="budget-debt-col-value budget-debt-sub-value">
+                      {{ acc.precedent !== 0 ? formatAmount(acc.precedent) : '-' }}
+                    </span>
+                    <span class="budget-debt-col-value budget-debt-sub-value">
+                      {{ acc.curent !== 0 ? formatAmount(acc.curent) : '-' }}
+                    </span>
+                  </div>
+                </div>
+              </template>
+
+              <div v-if="budgetDebtBreakdown.length === 0" class="budget-debt-breakdown-empty">
+                Nu există datorii înregistrate
+              </div>
+            </div>
+          </CollapsibleCard>
         </div>
 
       </div>
 
       <!-- Financial Indicators Section - Desktop Only (US-014) -->
-      <div v-if="!isMobile && !isLoading" class="financial-indicators-section">
+      <div v-if="!isMobile" class="financial-indicators-section">
         <FinancialIndicatorsCard
           :loading="dashboardStore.financialIndicators.loading"
           :error="dashboardStore.financialIndicators.error"
@@ -236,11 +296,6 @@
         />
       </div>
 
-      <!-- Loading State -->
-      <div v-if="isLoading" class="loading-state">
-        <div class="loading-spinner"></div>
-        <p>Se încarcă datele dashboard-ului...</p>
-      </div>
     </div>
   </main>
 
@@ -507,10 +562,63 @@ const totalTrezorerie = computed(() => {
 });
 
 const tvaTotal = computed(() => {
-  // TVA from dashboard summary if available, otherwise default to 0
-  return dashboardStore.summary?.tva_sold || 0;
+  const s = dashboardStore.summary;
+  if (!s) return 0;
+  // Pozitiv = de recuperat, Negativ = de plată
+  return Number(s.tva_recuperat_curent || 0) - Number(s.tva_plata_curent || 0);
 });
 
+const tvaPreviousMonth = computed(() => {
+  const s = dashboardStore.summary;
+  if (!s) return { plata: 0, recuperat: 0 };
+  return {
+    plata: Number(s.tva_plata_precedent || 0),
+    recuperat: Number(s.tva_recuperat_precedent || 0),
+  };
+});
+
+const tvaCurrentMonth = computed(() => {
+  const s = dashboardStore.summary;
+  if (!s) return { plata: 0, recuperat: 0 };
+  return {
+    plata: Number(s.tva_plata_curent || 0),
+    recuperat: Number(s.tva_recuperat_curent || 0),
+  };
+});
+
+// TVA net luna precedentă (valoare pozitivă = datorie la buget)
+const tvaPreviousMonthNet = computed(() => {
+  const prev = tvaPreviousMonth.value;
+  return (prev.plata || 0) - (prev.recuperat || 0);
+});
+
+// Breakdown pe grupe datorii buget (TVA/BASS/CAM cu sub-conturi)
+const budgetDebtBreakdown = computed(() => {
+  return dashboardStore.summary?.budget_debt_breakdown || [];
+});
+
+// Total precedent din toate grupurile (pentru header CollapsibleCard)
+const budgetDebtTotalPrecedent = computed(() => {
+  const groups = dashboardStore.summary?.budget_debt_breakdown || [];
+  return groups.reduce((sum, g) => sum + Number(g.precedent || 0), 0);
+});
+
+const tvaBreakdown = computed(() => {
+  return dashboardStore.summary?.budget_debt_breakdown || [];
+});
+
+// Reactive state pentru expand/collapse grupe buget
+const expandedBudgetGroups = ref(new Set());
+const toggleBudgetGroup = (key) => {
+  if (expandedBudgetGroups.value.has(key)) {
+    expandedBudgetGroups.value.delete(key);
+  } else {
+    expandedBudgetGroups.value.add(key);
+  }
+  // Force reactivity update on Set
+  expandedBudgetGroups.value = new Set(expandedBudgetGroups.value);
+};
+
 // Net Cash Flow for CollapsibleCard header
 const netCashFlow = computed(() => {
   return (monthlyInflows.value || 0) - (monthlyOutflows.value || 0);
@@ -716,18 +824,18 @@ const handleCompanyChanged = async (company) => {
   }
 };
 
-const formatCurrency = (amount) => {
-  if (!amount && amount !== 0) return "0,00 RON";
+const formatAmount = (amount) => {
+  if (!amount && amount !== 0) return "0";
   const numAmount = typeof amount === "string" ? parseFloat(amount) : amount;
-  if (isNaN(numAmount)) return "0,00 RON";
-
+  if (isNaN(numAmount)) return "0";
   try {
     return new Intl.NumberFormat("ro-RO", {
-      style: "currency",
-      currency: "RON",
+      style: "decimal",
+      minimumFractionDigits: 0,
+      maximumFractionDigits: 0,
     }).format(numAmount);
-  } catch (error) {
-    return `${numAmount.toLocaleString("ro-RO", { minimumFractionDigits: 2, maximumFractionDigits: 2 })} RON`;
+  } catch {
+    return numAmount.toLocaleString("ro-RO", { minimumFractionDigits: 0, maximumFractionDigits: 0 });
   }
 };
 
@@ -1100,6 +1208,14 @@ const loadDashboardData = async () => {
   const indicatorAn = prevPeriod?.an || null;
 
   try {
+    // Fire financial indicators independently - it has its own loading state
+    // and should not block the main dashboard cards from appearing
+    dashboardStore.loadFinancialIndicators(
+      companyStore.selectedCompany.id_firma,
+      indicatorLuna,
+      indicatorAn,
+    );
+
     await Promise.all([
       dashboardStore.loadDashboardSummary(
         companyStore.selectedCompany.id_firma,
@@ -1111,12 +1227,6 @@ const loadDashboardData = async () => {
       loadMonthlyFlows(),
       loadTreasuryBreakdown(),
       loadNetBalanceBreakdown(),
-      // US-014: Load financial indicators for desktop card (luna anterioară)
-      dashboardStore.loadFinancialIndicators(
-        companyStore.selectedCompany.id_firma,
-        indicatorLuna,
-        indicatorAn,
-      ),
     ]);
   } catch (error) {
     console.error("Failed to load dashboard data:", error);
@@ -1447,15 +1557,26 @@ onUnmounted(() => {
   color: var(--color-text-secondary);
 }
 
-/* Loading State - Uses global .loading-spinner from interactive.css */
-.loading-state {
-  display: flex;
-  flex-direction: column;
-  align-items: center;
-  justify-content: center;
-  padding: var(--space-xl);
-  color: var(--color-text-secondary);
-  text-align: center;
+/* Loading Bar - non-blocking, subtle indicator at top of content */
+.loading-bar-container {
+  height: 3px;
+  background: var(--surface-border);
+  border-radius: var(--radius-full);
+  overflow: hidden;
+  margin-bottom: var(--space-md);
+}
+
+.loading-bar {
+  height: 100%;
+  background: var(--color-primary);
+  animation: loading-progress 1.5s ease-in-out infinite;
+  border-radius: var(--radius-full);
+}
+
+@keyframes loading-progress {
+  0% { width: 0%; transform: translateX(0%); }
+  50% { width: 60%; transform: translateX(60%); }
+  100% { width: 30%; transform: translateX(300%); }
 }
 
 /* Responsive Design - Consolidated (Component-specific only) */
@@ -1537,6 +1658,104 @@ onUnmounted(() => {
   width: 100%;
 }
 
+/* Budget Debt Breakdown in Desktop CollapsibleCard */
+.budget-debt-breakdown-desktop {
+  display: flex;
+  flex-direction: column;
+  padding: var(--space-md);
+}
+
+.budget-debt-breakdown-header {
+  display: grid;
+  grid-template-columns: 1fr auto auto;
+  gap: var(--space-md);
+  padding: var(--space-xs) 0 var(--space-sm) 0;
+  border-bottom: 1px solid var(--surface-border);
+  margin-bottom: var(--space-xs);
+}
+
+.budget-debt-breakdown-row {
+  display: grid;
+  grid-template-columns: 1fr auto auto;
+  gap: var(--space-md);
+  padding: var(--space-xs) 0;
+  align-items: center;
+}
+
+.budget-debt-col-label {
+  font-size: var(--text-sm);
+  color: var(--color-text-secondary);
+  font-weight: var(--font-medium);
+}
+
+.budget-debt-breakdown-header .budget-debt-col-label {
+  font-size: var(--text-xs);
+  font-weight: var(--font-semibold);
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
+}
+
+.budget-debt-col-value {
+  font-size: var(--text-sm);
+  font-weight: var(--font-semibold);
+  font-family: var(--font-mono, monospace);
+  color: var(--color-text);
+  white-space: nowrap;
+  min-width: 130px;
+  text-align: right;
+}
+
+.budget-debt-col-header-value {
+  font-size: var(--text-xs);
+  font-weight: var(--font-semibold);
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
+  color: var(--color-text-secondary);
+  white-space: nowrap;
+  min-width: 130px;
+  text-align: right;
+}
+
+.budget-debt-breakdown-empty {
+  padding: var(--space-sm) 0;
+  color: var(--color-text-secondary);
+  font-style: italic;
+  font-size: var(--text-sm);
+}
+
+/* Grup row - clickabil, bold */
+.budget-debt-group-row {
+  cursor: pointer;
+  font-weight: var(--font-semibold);
+  background: var(--surface-ground);
+  border-radius: var(--radius-sm);
+}
+.budget-debt-group-row:hover { background: var(--surface-hover); }
+
+.budget-debt-group-label {
+  display: flex;
+  align-items: center;
+  gap: var(--space-xs);
+}
+
+.budget-debt-toggle {
+  font-size: var(--text-xs);
+  color: var(--text-color-secondary);
+  transition: transform var(--transition-fast);
+}
+.budget-debt-toggle.expanded { transform: rotate(90deg); }
+
+/* Sub-conturi indentate */
+.budget-debt-sub-accounts {
+  background: var(--surface-card);
+  border-left: 2px solid var(--surface-border);
+  margin-left: var(--space-sm);
+}
+
+.budget-debt-subrow { opacity: 0.85; }
+.budget-debt-sub-label { padding-left: var(--space-md); font-size: var(--text-xs); }
+.budget-debt-sub-value { font-size: var(--text-xs); }
+
 /* Responsive - All breakpoints consolidated */
 @media (max-width: 1200px) {
   .metrics-row {
diff --git a/src/shared/components/CollapsibleCard.vue b/src/shared/components/CollapsibleCard.vue
index bc0a4a3..c08bc0c 100644
--- a/src/shared/components/CollapsibleCard.vue
+++ b/src/shared/components/CollapsibleCard.vue
@@ -76,8 +76,7 @@ const formattedValue = computed(() => {
 
   if (props.formatCurrency && typeof props.value === 'number') {
     return new Intl.NumberFormat('ro-RO', {
-      style: 'currency',
-      currency: 'RON',
+      style: 'decimal',
       minimumFractionDigits: 0,
       maximumFractionDigits: 0
     }).format(props.value)
@@ -138,12 +137,14 @@ const toggleExpanded = () => {
   flex-shrink: 0;
 }
 
-/* Label */
+/* Label - matches SolduriCompactCard style */
 .collapsible-card__label {
-  font-size: var(--text-sm);
+  font-size: var(--text-xs);
   color: var(--text-color-secondary);
-  font-weight: var(--font-medium);
+  font-weight: var(--font-semibold);
   white-space: nowrap;
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
 }
 
 /* Value */
@@ -223,10 +224,6 @@ const toggleExpanded = () => {
     padding: var(--space-sm) var(--space-md);
   }
 
-  .collapsible-card__label {
-    font-size: var(--text-xs);
-  }
-
   .collapsible-card__value {
     font-size: var(--text-base);
   }
diff --git a/start.sh b/start.sh
index 17802c5..4e4ddfb 100755
--- a/start.sh
+++ b/start.sh
@@ -38,6 +38,7 @@ LOG_DIR=""
 BACKEND_LOG=""
 FRONTEND_LOG=""
 NEEDS_SSH_TUNNEL=false
+BACKEND_RESTART_PID=""
 
 configure_environment() {
     case "$1" in
@@ -121,20 +122,23 @@ check_port() {
 cleanup() {
     print_message "Stopping all services..."
 
-    # Stop run-with-restart.sh wrapper FIRST (prevents auto-restart)
-    print_message "Stopping backend restart wrapper..."
-    pkill -f "run-with-restart.sh" 2>/dev/null || true
-    sleep 1
-
-    # Stop Unified Backend (8000)
-    if check_port 8000; then
-        print_message "Stopping Unified Backend..."
-        pkill -f "uvicorn main:app" 2>/dev/null || true
+    # Stop run-with-restart.sh wrapper FIRST by saved PID (prevents auto-restart race)
+    if [ -n "$BACKEND_RESTART_PID" ] && kill -0 "$BACKEND_RESTART_PID" 2>/dev/null; then
+        print_message "Stopping backend restart wrapper (PID $BACKEND_RESTART_PID)..."
+        kill "$BACKEND_RESTART_PID" 2>/dev/null || true
         sleep 2
-        pkill -9 -f "uvicorn main:app" 2>/dev/null || true
-        lsof -ti:8000 | xargs kill -KILL 2>/dev/null || true
     fi
 
+    # Kill ALL uvicorn instances unconditionally (regardless of port status)
+    # This handles cases where uvicorn is still starting up or has crashed
+    print_message "Stopping Unified Backend..."
+    pkill -f "uvicorn main:app" 2>/dev/null || true
+    pkill -f "run-with-restart.sh" 2>/dev/null || true
+    sleep 2
+    pkill -9 -f "uvicorn main:app" 2>/dev/null || true
+    pkill -9 -f "run-with-restart.sh" 2>/dev/null || true
+    lsof -ti:8000 | xargs kill -KILL 2>/dev/null || true
+
     # Stop Unified Frontend (3000)
     if check_port 3000; then
         print_message "Stopping Unified Frontend..."
@@ -240,6 +244,7 @@ start_services() {
         # Start backend with auto-restart on crash (OOM protection)
         print_message "Starting unified backend with auto-restart..."
         nohup ./run-with-restart.sh 8000 "$BACKEND_LOG" > /dev/null 2>&1 &
+        BACKEND_RESTART_PID=$!
 
         cd "$SCRIPT_DIR"