feat: Migrate to ultrathin monolith architecture

Consolidate 3 separate applications (reports-app, data-entry-app, telegram-bot) into a unified
architecture with single backend and frontend:

Backend Changes:
- Unified FastAPI backend at backend/ with modular structure
- Modules: reports, data_entry, telegram in backend/modules/
- Centralized config.py and main.py with all routers registered
- Single worker mode (--workers 1) for Telegram bot compatibility
- Shared Oracle connection pool and JWT authentication
- Unified requirements.txt and environment configuration

Frontend Changes:
- Single Vue.js SPA with module-based routing
- Unified frontend at src/ with modules in src/modules/{reports,data-entry}/
- Shared components and stores in src/shared/
- Error boundaries for module isolation
- Dual API proxy in Vite for module communication

Infrastructure:
- New unified startup scripts: start-prod.sh, start-test.sh, start-backend.sh
- Environment templates: .env.dev.example, .env.test.example, .env.prod.example
- Updated deployment scripts for Windows IIS
- Simplified SSH tunnel management

Documentation:
- Comprehensive CLAUDE.md with architecture overview
- Module-specific docs in docs/{data-entry,telegram}/
- Architecture decision records in docs/ARCHITECTURE-DECISIONS.md
- Deployment guides consolidated in deployment/windows/docs/

This migration reduces complexity, improves maintainability, and enables easier
deployment while maintaining all existing functionality.

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude Sonnet 4.5 <noreply@anthropic.com>

backend/modules/data_entry/db/__init__.py

@@ -0,0 +1,4 @@
+# Database module
+from .database import get_session, init_db, engine
+
+__all__ = ["get_session", "init_db", "engine"]

backend/modules/data_entry/db/crud/__init__.py

@@ -0,0 +1,10 @@
+# CRUD operations
+from .receipt import ReceiptCRUD
+from .attachment import AttachmentCRUD
+from .accounting_entry import AccountingEntryCRUD
+
+__all__ = [
+    "ReceiptCRUD",
+    "AttachmentCRUD",
+    "AccountingEntryCRUD",
+]

backend/modules/data_entry/db/crud/accounting_entry.py

@@ -0,0 +1,197 @@
+"""CRUD operations for accounting entries."""
+
+from datetime import datetime
+from typing import Optional, List
+
+from sqlalchemy import select, delete
+from sqlalchemy.ext.asyncio import AsyncSession
+
+from backend.modules.data_entry.db.models.accounting_entry import AccountingEntry, EntryType
+from backend.modules.data_entry.schemas.receipt import AccountingEntryCreate, AccountingEntryUpdate
+
+
+class AccountingEntryCRUD:
+    """CRUD operations for AccountingEntry model."""
+
+    @staticmethod
+    async def create(
+        session: AsyncSession,
+        receipt_id: int,
+        data: AccountingEntryCreate,
+        sort_order: int = 0,
+        is_auto_generated: bool = True,
+    ) -> AccountingEntry:
+        """Create a new accounting entry."""
+        entry = AccountingEntry(
+            receipt_id=receipt_id,
+            entry_type=data.entry_type,
+            account_code=data.account_code,
+            account_name=data.account_name,
+            amount=data.amount,
+            partner_id=data.partner_id,
+            cost_center_id=data.cost_center_id,
+            is_auto_generated=is_auto_generated,
+            sort_order=sort_order,
+        )
+
+        session.add(entry)
+        await session.commit()
+        await session.refresh(entry)
+        return entry
+
+    @staticmethod
+    async def create_bulk(
+        session: AsyncSession,
+        receipt_id: int,
+        entries: List[AccountingEntryCreate],
+        is_auto_generated: bool = True,
+    ) -> List[AccountingEntry]:
+        """Create multiple accounting entries at once."""
+        created_entries = []
+
+        for idx, entry_data in enumerate(entries):
+            entry = AccountingEntry(
+                receipt_id=receipt_id,
+                entry_type=entry_data.entry_type,
+                account_code=entry_data.account_code,
+                account_name=entry_data.account_name,
+                amount=entry_data.amount,
+                partner_id=entry_data.partner_id,
+                cost_center_id=entry_data.cost_center_id,
+                is_auto_generated=is_auto_generated,
+                sort_order=idx,
+            )
+            session.add(entry)
+            created_entries.append(entry)
+
+        await session.commit()
+
+        for entry in created_entries:
+            await session.refresh(entry)
+
+        return created_entries
+
+    @staticmethod
+    async def get_by_id(
+        session: AsyncSession,
+        entry_id: int,
+    ) -> Optional[AccountingEntry]:
+        """Get accounting entry by ID."""
+        query = select(AccountingEntry).where(AccountingEntry.id == entry_id)
+        result = await session.execute(query)
+        return result.scalar_one_or_none()
+
+    @staticmethod
+    async def get_by_receipt_id(
+        session: AsyncSession,
+        receipt_id: int,
+    ) -> List[AccountingEntry]:
+        """Get all accounting entries for a receipt."""
+        query = select(AccountingEntry).where(
+            AccountingEntry.receipt_id == receipt_id
+        ).order_by(AccountingEntry.sort_order.asc())
+
+        result = await session.execute(query)
+        return list(result.scalars().all())
+
+    @staticmethod
+    async def update(
+        session: AsyncSession,
+        entry: AccountingEntry,
+        data: AccountingEntryUpdate,
+        modified_by: str,
+    ) -> AccountingEntry:
+        """Update an accounting entry."""
+        update_data = data.model_dump(exclude_unset=True)
+
+        for field, value in update_data.items():
+            setattr(entry, field, value)
+
+        entry.is_auto_generated = False
+        entry.modified_by = modified_by
+        entry.modified_at = datetime.utcnow()
+
+        session.add(entry)
+        await session.commit()
+        await session.refresh(entry)
+        return entry
+
+    @staticmethod
+    async def delete(session: AsyncSession, entry: AccountingEntry) -> bool:
+        """Delete an accounting entry."""
+        await session.delete(entry)
+        await session.commit()
+        return True
+
+    @staticmethod
+    async def delete_all_for_receipt(session: AsyncSession, receipt_id: int) -> int:
+        """Delete all accounting entries for a receipt."""
+        query = delete(AccountingEntry).where(AccountingEntry.receipt_id == receipt_id)
+        result = await session.execute(query)
+        await session.commit()
+        return result.rowcount
+
+    @staticmethod
+    async def replace_all_for_receipt(
+        session: AsyncSession,
+        receipt_id: int,
+        entries: List[AccountingEntryCreate],
+        modified_by: str,
+    ) -> List[AccountingEntry]:
+        """Replace all entries for a receipt with new ones."""
+        # Delete existing entries
+        await AccountingEntryCRUD.delete_all_for_receipt(session, receipt_id)
+
+        # Create new entries (marked as manually modified)
+        created_entries = []
+
+        for idx, entry_data in enumerate(entries):
+            entry = AccountingEntry(
+                receipt_id=receipt_id,
+                entry_type=entry_data.entry_type,
+                account_code=entry_data.account_code,
+                account_name=entry_data.account_name,
+                amount=entry_data.amount,
+                partner_id=entry_data.partner_id,
+                cost_center_id=entry_data.cost_center_id,
+                is_auto_generated=False,
+                modified_by=modified_by,
+                modified_at=datetime.utcnow(),
+                sort_order=idx,
+            )
+            session.add(entry)
+            created_entries.append(entry)
+
+        await session.commit()
+
+        for entry in created_entries:
+            await session.refresh(entry)
+
+        return created_entries
+
+    @staticmethod
+    async def validate_entries(entries: List[AccountingEntryCreate]) -> tuple[bool, str]:
+        """
+        Validate accounting entries.
+        Returns (is_valid, error_message).
+        """
+        if not entries:
+            return False, "At least one entry is required"
+
+        total_debit = sum(
+            e.amount for e in entries if e.entry_type == EntryType.DEBIT
+        )
+        total_credit = sum(
+            e.amount for e in entries if e.entry_type == EntryType.CREDIT
+        )
+
+        # Check balance (debit should equal credit)
+        if abs(total_debit - total_credit) > 0.01:
+            return False, f"Entries not balanced: Debit={total_debit}, Credit={total_credit}"
+
+        # Check for valid account codes
+        for entry in entries:
+            if not entry.account_code or len(entry.account_code) < 3:
+                return False, f"Invalid account code: {entry.account_code}"
+
+        return True, ""

backend/modules/data_entry/db/crud/attachment.py

@@ -0,0 +1,140 @@
+"""CRUD operations for receipt attachments."""
+
+import os
+import uuid
+import aiofiles
+from datetime import datetime
+from pathlib import Path
+from typing import Optional, List
+
+from sqlalchemy import select
+from sqlalchemy.ext.asyncio import AsyncSession
+from fastapi import UploadFile
+
+from backend.modules.data_entry.db.models.receipt import ReceiptAttachment
+from backend.modules.data_entry.config import settings
+
+
+class AttachmentCRUD:
+    """CRUD operations for ReceiptAttachment model."""
+
+    @staticmethod
+    def _generate_stored_filename(original_filename: str) -> str:
+        """Generate unique filename for storage."""
+        ext = Path(original_filename).suffix.lower()
+        return f"{uuid.uuid4()}{ext}"
+
+    @staticmethod
+    def _get_upload_path(stored_filename: str) -> Path:
+        """Get full path for storing file, organized by year/month."""
+        now = datetime.utcnow()
+        relative_path = Path(str(now.year)) / f"{now.month:02d}"
+        full_path = settings.upload_path_resolved / relative_path
+
+        # Ensure directory exists
+        full_path.mkdir(parents=True, exist_ok=True)
+
+        return relative_path / stored_filename
+
+    @staticmethod
+    async def create(
+        session: AsyncSession,
+        receipt_id: int,
+        file: UploadFile,
+    ) -> ReceiptAttachment:
+        """Create attachment by saving file and creating DB record."""
+        # Generate stored filename
+        stored_filename = AttachmentCRUD._generate_stored_filename(file.filename or "upload")
+
+        # Get relative path
+        relative_path = AttachmentCRUD._get_upload_path(stored_filename)
+
+        # Full path for saving
+        full_path = settings.upload_path_resolved / relative_path
+
+        # Read file content
+        content = await file.read()
+        file_size = len(content)
+
+        # Validate file size
+        if file_size > settings.max_upload_size_bytes:
+            raise ValueError(f"File too large. Maximum size is {settings.max_upload_size_mb}MB")
+
+        # Validate MIME type
+        mime_type = file.content_type or "application/octet-stream"
+        if mime_type not in settings.allowed_mime_types:
+            raise ValueError(f"File type not allowed: {mime_type}")
+
+        # Save file
+        async with aiofiles.open(full_path, "wb") as f:
+            await f.write(content)
+
+        # Create DB record
+        attachment = ReceiptAttachment(
+            receipt_id=receipt_id,
+            filename=file.filename or "upload",
+            stored_filename=stored_filename,
+            file_path=str(relative_path),
+            file_size=file_size,
+            mime_type=mime_type,
+        )
+
+        session.add(attachment)
+        await session.commit()
+        await session.refresh(attachment)
+
+        return attachment
+
+    @staticmethod
+    async def get_by_id(
+        session: AsyncSession,
+        attachment_id: int,
+    ) -> Optional[ReceiptAttachment]:
+        """Get attachment by ID."""
+        query = select(ReceiptAttachment).where(ReceiptAttachment.id == attachment_id)
+        result = await session.execute(query)
+        return result.scalar_one_or_none()
+
+    @staticmethod
+    async def get_by_receipt_id(
+        session: AsyncSession,
+        receipt_id: int,
+    ) -> List[ReceiptAttachment]:
+        """Get all attachments for a receipt."""
+        query = select(ReceiptAttachment).where(
+            ReceiptAttachment.receipt_id == receipt_id
+        ).order_by(ReceiptAttachment.uploaded_at.asc())
+
+        result = await session.execute(query)
+        return list(result.scalars().all())
+
+    @staticmethod
+    def get_file_path(attachment: ReceiptAttachment) -> Path:
+        """Get full file path for an attachment."""
+        return settings.upload_path_resolved / attachment.file_path
+
+    @staticmethod
+    async def delete(session: AsyncSession, attachment: ReceiptAttachment) -> bool:
+        """Delete attachment (file and DB record)."""
+        # Delete file
+        file_path = AttachmentCRUD.get_file_path(attachment)
+        if file_path.exists():
+            os.remove(file_path)
+
+        # Delete DB record
+        await session.delete(attachment)
+        await session.commit()
+
+        return True
+
+    @staticmethod
+    async def delete_all_for_receipt(session: AsyncSession, receipt_id: int) -> int:
+        """Delete all attachments for a receipt."""
+        attachments = await AttachmentCRUD.get_by_receipt_id(session, receipt_id)
+        count = 0
+
+        for attachment in attachments:
+            await AttachmentCRUD.delete(session, attachment)
+            count += 1
+
+        return count

backend/modules/data_entry/db/crud/receipt.py

@@ -0,0 +1,324 @@
+"""CRUD operations for receipts."""
+
+import json
+from datetime import datetime, date
+from decimal import Decimal
+from typing import Optional, List, Tuple, Any
+from sqlalchemy import select, func, or_
+from sqlalchemy.ext.asyncio import AsyncSession
+from sqlalchemy.orm import selectinload
+
+from backend.modules.data_entry.db.models.receipt import Receipt, ReceiptStatus
+from backend.modules.data_entry.schemas.receipt import ReceiptCreate, ReceiptUpdate, ReceiptFilter
+
+
+def _serialize_tva_breakdown(tva_breakdown: Optional[List[Any]]) -> Optional[str]:
+    """Serialize TVA breakdown list to JSON string for SQLite storage."""
+    if tva_breakdown is None:
+        return None
+
+    # Convert Decimal to float for JSON serialization
+    serializable = []
+    for entry in tva_breakdown:
+        if hasattr(entry, 'model_dump'):
+            # Pydantic model
+            item = entry.model_dump()
+        elif isinstance(entry, dict):
+            item = entry.copy()
+        else:
+            item = dict(entry)
+
+        # Convert Decimal to float
+        if 'amount' in item and isinstance(item['amount'], Decimal):
+            item['amount'] = float(item['amount'])
+
+        serializable.append(item)
+
+    return json.dumps(serializable)
+
+
+def _serialize_payment_methods(payment_methods: Optional[List[Any]]) -> Optional[str]:
+    """Serialize payment methods list to JSON string for SQLite storage."""
+    if payment_methods is None:
+        return None
+
+    serializable = []
+    for pm in payment_methods:
+        if hasattr(pm, 'model_dump'):
+            item = pm.model_dump()
+        elif isinstance(pm, dict):
+            item = pm.copy()
+        else:
+            item = dict(pm)
+
+        # Convert Decimal to float for JSON
+        if 'amount' in item:
+            if hasattr(item['amount'], '__float__'):
+                item['amount'] = float(item['amount'])
+
+        serializable.append(item)
+
+    return json.dumps(serializable)
+
+
+class ReceiptCRUD:
+    """CRUD operations for Receipt model."""
+
+    @staticmethod
+    async def create(
+        session: AsyncSession,
+        data: ReceiptCreate,
+        created_by: str,
+    ) -> Receipt:
+        """Create a new receipt."""
+        # Get data as dict and serialize tva_breakdown and payment_methods to JSON string
+        receipt_data = data.model_dump()
+        receipt_data['tva_breakdown'] = _serialize_tva_breakdown(receipt_data.get('tva_breakdown'))
+        receipt_data['payment_methods'] = _serialize_payment_methods(receipt_data.get('payment_methods'))
+
+        receipt = Receipt(
+            **receipt_data,
+            created_by=created_by,
+            status=ReceiptStatus.DRAFT,
+        )
+        session.add(receipt)
+        await session.commit()
+        await session.refresh(receipt)
+
+        # Reload with relationships to avoid lazy loading issues with async
+        return await ReceiptCRUD.get_by_id(session, receipt.id, include_relations=True)
+
+    @staticmethod
+    async def get_by_id(
+        session: AsyncSession,
+        receipt_id: int,
+        include_relations: bool = True,
+    ) -> Optional[Receipt]:
+        """Get receipt by ID, optionally with relationships."""
+        query = select(Receipt).where(Receipt.id == receipt_id)
+
+        if include_relations:
+            query = query.options(
+                selectinload(Receipt.attachments),
+                selectinload(Receipt.entries),
+            )
+
+        result = await session.execute(query)
+        return result.scalar_one_or_none()
+
+    @staticmethod
+    async def get_list(
+        session: AsyncSession,
+        filters: ReceiptFilter,
+    ) -> Tuple[List[Receipt], int]:
+        """Get paginated list of receipts with filters."""
+        # Base query
+        query = select(Receipt).options(
+            selectinload(Receipt.attachments),
+            selectinload(Receipt.entries),
+        )
+
+        # Apply filters
+        if filters.status:
+            query = query.where(Receipt.status == filters.status)
+
+        if filters.direction:
+            query = query.where(Receipt.direction == filters.direction)
+
+        if filters.company_id:
+            query = query.where(Receipt.company_id == filters.company_id)
+
+        if filters.created_by:
+            query = query.where(Receipt.created_by == filters.created_by)
+
+        if filters.date_from:
+            query = query.where(Receipt.receipt_date >= filters.date_from)
+
+        if filters.date_to:
+            query = query.where(Receipt.receipt_date <= filters.date_to)
+
+        if filters.search:
+            search_term = f"%{filters.search}%"
+            query = query.where(
+                or_(
+                    Receipt.description.ilike(search_term),
+                    Receipt.partner_name.ilike(search_term),
+                    Receipt.receipt_number.ilike(search_term),
+                )
+            )
+
+        # Count total
+        count_query = select(func.count()).select_from(query.subquery())
+        total_result = await session.execute(count_query)
+        total = total_result.scalar() or 0
+
+        # Apply pagination and ordering
+        query = query.order_by(Receipt.created_at.desc())
+        offset = (filters.page - 1) * filters.page_size
+        query = query.offset(offset).limit(filters.page_size)
+
+        # Execute
+        result = await session.execute(query)
+        receipts = result.scalars().all()
+
+        return list(receipts), total
+
+    @staticmethod
+    async def get_pending_review(
+        session: AsyncSession,
+        company_id: Optional[int] = None,
+    ) -> List[Receipt]:
+        """Get all receipts pending review."""
+        query = select(Receipt).where(
+            Receipt.status == ReceiptStatus.PENDING_REVIEW
+        ).options(
+            selectinload(Receipt.attachments),
+            selectinload(Receipt.entries),
+        )
+
+        if company_id:
+            query = query.where(Receipt.company_id == company_id)
+
+        query = query.order_by(Receipt.submitted_at.asc())
+
+        result = await session.execute(query)
+        return list(result.scalars().all())
+
+    @staticmethod
+    async def update(
+        session: AsyncSession,
+        receipt: Receipt,
+        data: ReceiptUpdate,
+    ) -> Receipt:
+        """Update receipt fields."""
+        update_data = data.model_dump(exclude_unset=True)
+
+        # Serialize tva_breakdown and payment_methods to JSON string if present
+        if 'tva_breakdown' in update_data:
+            update_data['tva_breakdown'] = _serialize_tva_breakdown(update_data['tva_breakdown'])
+        if 'payment_methods' in update_data:
+            update_data['payment_methods'] = _serialize_payment_methods(update_data['payment_methods'])
+
+        for field, value in update_data.items():
+            setattr(receipt, field, value)
+
+        receipt.updated_at = datetime.utcnow()
+
+        session.add(receipt)
+        await session.commit()
+        await session.refresh(receipt)
+
+        # Reload with relationships to avoid lazy loading issues with async
+        return await ReceiptCRUD.get_by_id(session, receipt.id, include_relations=True)
+
+    @staticmethod
+    async def update_status(
+        session: AsyncSession,
+        receipt: Receipt,
+        new_status: ReceiptStatus,
+        reviewed_by: Optional[str] = None,
+        rejection_reason: Optional[str] = None,
+    ) -> Receipt:
+        """Update receipt workflow status."""
+        receipt.status = new_status
+        receipt.updated_at = datetime.utcnow()
+
+        if new_status == ReceiptStatus.PENDING_REVIEW:
+            receipt.submitted_at = datetime.utcnow()
+
+        if new_status in [ReceiptStatus.APPROVED, ReceiptStatus.REJECTED]:
+            receipt.reviewed_by = reviewed_by
+            receipt.reviewed_at = datetime.utcnow()
+
+        if new_status == ReceiptStatus.REJECTED:
+            receipt.rejection_reason = rejection_reason
+
+        if new_status == ReceiptStatus.DRAFT:
+            # Reset review fields when moving back to draft
+            receipt.rejection_reason = None
+
+        session.add(receipt)
+        await session.commit()
+        await session.refresh(receipt)
+
+        # Reload with relationships to avoid lazy loading issues with async
+        return await ReceiptCRUD.get_by_id(session, receipt.id, include_relations=True)
+
+    @staticmethod
+    async def delete(session: AsyncSession, receipt: Receipt) -> bool:
+        """Delete a receipt (cascade deletes attachments and entries)."""
+        await session.delete(receipt)
+        await session.commit()
+        return True
+
+    @staticmethod
+    async def can_edit(receipt: Receipt, username: str) -> bool:
+        """Check if user can edit receipt."""
+        # DRAFT and REJECTED receipts can be edited (to fix and resubmit)
+        if receipt.status not in [ReceiptStatus.DRAFT, ReceiptStatus.REJECTED]:
+            return False
+
+        # Only creator can edit their own receipts
+        return receipt.created_by == username
+
+    @staticmethod
+    async def can_delete(receipt: Receipt, username: str) -> bool:
+        """Check if user can delete receipt."""
+        # Only DRAFT receipts can be deleted
+        if receipt.status != ReceiptStatus.DRAFT:
+            return False
+
+        # Only creator can delete their own drafts
+        return receipt.created_by == username
+
+    @staticmethod
+    async def can_submit(receipt: Receipt, username: str) -> bool:
+        """Check if user can submit receipt for review."""
+        # Only DRAFT or REJECTED receipts can be submitted
+        if receipt.status not in [ReceiptStatus.DRAFT, ReceiptStatus.REJECTED]:
+            return False
+
+        # Only creator can submit their own receipts
+        return receipt.created_by == username
+
+    @staticmethod
+    async def get_stats(
+        session: AsyncSession,
+        company_id: int,
+        created_by: Optional[str] = None,
+    ) -> dict:
+        """Get receipt statistics."""
+        base_query = select(
+            Receipt.status,
+            func.count(Receipt.id).label("count"),
+            func.sum(Receipt.amount).label("total_amount"),
+        ).where(
+            Receipt.company_id == company_id
+        )
+
+        if created_by:
+            base_query = base_query.where(Receipt.created_by == created_by)
+
+        query = base_query.group_by(Receipt.status)
+        result = await session.execute(query)
+        rows = result.all()
+
+        stats = {
+            "draft": {"count": 0, "amount": 0},
+            "pending_review": {"count": 0, "amount": 0},
+            "approved": {"count": 0, "amount": 0},
+            "rejected": {"count": 0, "amount": 0},
+            "synced": {"count": 0, "amount": 0},
+            "total": {"count": 0, "amount": 0},
+        }
+
+        for row in rows:
+            status_key = row.status.value
+            stats[status_key] = {
+                "count": row.count,
+                "amount": float(row.total_amount or 0),
+            }
+            stats["total"]["count"] += row.count
+            stats["total"]["amount"] += float(row.total_amount or 0)
+
+        return stats

backend/modules/data_entry/db/database.py

@@ -0,0 +1,49 @@
+"""Database configuration and session management using SQLModel."""
+
+from pathlib import Path
+from typing import AsyncGenerator
+from sqlalchemy.ext.asyncio import create_async_engine, AsyncSession
+from sqlalchemy.orm import sessionmaker
+from sqlmodel import SQLModel
+
+from backend.modules.data_entry.config import settings
+
+
+# Create async engine
+engine = create_async_engine(
+    settings.database_url,
+    echo=settings.debug,
+    future=True,
+)
+
+# Create async session factory
+async_session_maker = sessionmaker(
+    engine,
+    class_=AsyncSession,
+    expire_on_commit=False,
+)
+
+
+async def init_db() -> None:
+    """Initialize database - create tables if they don't exist."""
+    # Ensure data directory exists
+    db_path = Path(settings.sqlite_database_path)
+    db_path.parent.mkdir(parents=True, exist_ok=True)
+
+    async with engine.begin() as conn:
+        await conn.run_sync(SQLModel.metadata.create_all)
+
+
+async def get_session() -> AsyncGenerator[AsyncSession, None]:
+    """Get async database session for dependency injection."""
+    async with async_session_maker() as session:
+        try:
+            yield session
+        finally:
+            await session.close()
+
+
+# Convenience function for manual session usage
+async def get_db_session() -> AsyncSession:
+    """Get a new database session (manual management)."""
+    return async_session_maker()

backend/modules/data_entry/db/models/__init__.py

@@ -0,0 +1,17 @@
+# Database models
+from .receipt import Receipt, ReceiptAttachment, ReceiptStatus, ReceiptType, ReceiptDirection
+from .accounting_entry import AccountingEntry, EntryType
+from .nomenclature import SyncedSupplier, LocalSupplier, SyncedCashRegister
+
+__all__ = [
+    "Receipt",
+    "ReceiptAttachment",
+    "ReceiptStatus",
+    "ReceiptType",
+    "ReceiptDirection",
+    "AccountingEntry",
+    "EntryType",
+    "SyncedSupplier",
+    "LocalSupplier",
+    "SyncedCashRegister",
+]

backend/modules/data_entry/db/models/accounting_entry.py

@@ -0,0 +1,49 @@
+"""AccountingEntry SQLModel model for proposed accounting entries."""
+
+from datetime import datetime
+from decimal import Decimal
+from enum import Enum
+from typing import Optional, TYPE_CHECKING
+
+from sqlmodel import SQLModel, Field, Relationship
+
+if TYPE_CHECKING:
+    from .receipt import Receipt
+
+
+class EntryType(str, Enum):
+    """Type of accounting entry."""
+    DEBIT = "debit"
+    CREDIT = "credit"
+
+
+class AccountingEntry(SQLModel, table=True):
+    """Proposed accounting entry for a receipt."""
+
+    __tablename__ = "accounting_entries"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+    receipt_id: int = Field(foreign_key="receipts.id", index=True)
+
+    # Account
+    entry_type: EntryType
+    account_code: str = Field(max_length=20)  # e.g., 6022, 5311, 4426
+    account_name: Optional[str] = Field(default=None, max_length=200)  # Cache: "Cheltuieli combustibil"
+
+    # Amount
+    amount: Decimal = Field(decimal_places=2, max_digits=15)
+
+    # Analytics (optional)
+    partner_id: Optional[int] = Field(default=None)
+    cost_center_id: Optional[int] = Field(default=None)
+
+    # Entry metadata
+    is_auto_generated: bool = Field(default=True)  # True if system-generated
+    modified_by: Optional[str] = Field(default=None, max_length=100)  # Username if modified
+    modified_at: Optional[datetime] = Field(default=None)
+
+    # Order for display
+    sort_order: int = Field(default=0)
+
+    # Relationship
+    receipt: Optional["Receipt"] = Relationship(back_populates="entries")

backend/modules/data_entry/db/models/nomenclature.py

@@ -0,0 +1,46 @@
+"""Nomenclature models for synced and local data."""
+
+from typing import Optional
+from datetime import datetime
+from sqlmodel import SQLModel, Field
+
+
+class SyncedSupplier(SQLModel, table=True):
+    """Suppliers synced from Oracle NOM_PARTENERI."""
+    __tablename__ = "synced_suppliers"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+    oracle_id: int = Field(index=True)  # Original Oracle ID
+    company_id: int = Field(index=True)  # Company this supplier belongs to
+    name: str = Field(max_length=200)
+    fiscal_code: Optional[str] = Field(default=None, max_length=50, index=True)  # CUI/CIF
+    address: Optional[str] = Field(default=None, max_length=500)
+    synced_at: datetime = Field(default_factory=datetime.utcnow)
+
+
+class LocalSupplier(SQLModel, table=True):
+    """Suppliers created locally from OCR (not in Oracle)."""
+    __tablename__ = "local_suppliers"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+    company_id: int = Field(index=True)
+    name: str = Field(max_length=200)
+    fiscal_code: Optional[str] = Field(default=None, max_length=50, index=True)
+    address: Optional[str] = Field(default=None, max_length=500)
+    created_by: str = Field(max_length=100)  # Username who created it
+    created_at: datetime = Field(default_factory=datetime.utcnow)
+    # Flag to indicate if it should be synced to Oracle later
+    pending_oracle_sync: bool = Field(default=True)
+
+
+class SyncedCashRegister(SQLModel, table=True):
+    """Cash registers and bank accounts synced from Oracle."""
+    __tablename__ = "synced_cash_registers"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+    oracle_id: int = Field(index=True)
+    company_id: int = Field(index=True)
+    name: str = Field(max_length=100)
+    account_code: str = Field(max_length=20)  # 5311, 5121, etc.
+    register_type: str = Field(max_length=10)  # 'cash' or 'bank'
+    synced_at: datetime = Field(default_factory=datetime.utcnow)

backend/modules/data_entry/db/models/receipt.py

@@ -0,0 +1,127 @@
+"""Receipt and ReceiptAttachment SQLModel models."""
+
+from datetime import datetime, date
+from decimal import Decimal
+from enum import Enum
+from typing import Optional, List, TYPE_CHECKING
+
+from sqlmodel import SQLModel, Field, Relationship
+
+
+class ReceiptType(str, Enum):
+    """Type of receipt document."""
+    BON_FISCAL = "bon_fiscal"
+    CHITANTA = "chitanta"
+
+
+class ReceiptDirection(str, Enum):
+    """Direction of receipt - expense or income."""
+    CHELTUIALA = "cheltuiala"  # Expense (receipt from supplier)
+    INCASARE = "incasare"      # Income (receipt issued to client)
+
+
+class ReceiptStatus(str, Enum):
+    """Workflow status of receipt."""
+    DRAFT = "draft"                    # User is filling in data
+    PENDING_REVIEW = "pending_review"  # Awaiting accountant approval
+    APPROVED = "approved"              # Approved by accountant
+    REJECTED = "rejected"              # Rejected by accountant
+    SYNCED = "synced"                  # Synced to Oracle (Phase 2)
+
+
+class PaymentMode(str, Enum):
+    """Payment mode - how the expense was paid."""
+    CASA = "casa"                        # Numerar firma (5311)
+    BANCA = "banca"                      # Virament/POS (5121)
+    AVANS_DECONTARE = "avans_decontare"  # Decont angajat (542)
+
+
+if TYPE_CHECKING:
+    from .accounting_entry import AccountingEntry
+
+
+class Receipt(SQLModel, table=True):
+    """Receipt (Bon Fiscal / Chitanta) with approval workflow."""
+
+    __tablename__ = "receipts"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+
+    # Document identification
+    receipt_type: ReceiptType = Field(default=ReceiptType.BON_FISCAL)
+    direction: ReceiptDirection = Field(default=ReceiptDirection.CHELTUIALA)
+    receipt_number: Optional[str] = Field(default=None, max_length=50)
+    receipt_series: Optional[str] = Field(default=None, max_length=20)
+
+    # Main data
+    receipt_date: date
+    amount: Decimal = Field(decimal_places=2, max_digits=15)
+    description: Optional[str] = Field(default=None, max_length=500)
+
+    # TVA info (extracted from OCR) - stored as JSON for multiple entries
+    tva_breakdown: Optional[str] = Field(default=None, max_length=1000)  # JSON: [{"code":"A","percent":19,"amount":"15.20"}]
+    tva_total: Optional[Decimal] = Field(default=None, decimal_places=2, max_digits=15)
+    items_count: Optional[int] = Field(default=None)
+    vendor_address: Optional[str] = Field(default=None, max_length=500)
+
+    # Expense type (for auto-generating accounting entries)
+    expense_type_code: Optional[str] = Field(default=None, max_length=20)
+
+    # Oracle references (nomenclatures)
+    company_id: int
+    # partner_id removed - supplier data is text-only (partner_name, cui)
+    partner_name: Optional[str] = Field(default=None, max_length=200)  # Supplier name from OCR/selection
+    cui: Optional[str] = Field(default=None, max_length=20)  # Fiscal code from OCR
+    ocr_raw_text: Optional[str] = Field(default=None)  # Raw OCR text for debugging
+    payment_methods: Optional[str] = Field(default=None, max_length=500)  # JSON: [{"method":"CARD","amount":"50.00"}]
+    cash_register_id: Optional[int] = Field(default=None)  # Cash/Bank ID from Oracle
+    cash_register_name: Optional[str] = Field(default=None, max_length=100)  # Cache for display
+    cash_register_account: Optional[str] = Field(default=None, max_length=20)  # Account code (5311, 5121)
+    payment_mode: Optional[str] = Field(default=None, max_length=20)  # PaymentMode value: casa/banca/avans_decontare
+
+    # Workflow
+    status: ReceiptStatus = Field(default=ReceiptStatus.DRAFT)
+    created_by: str = Field(max_length=100)  # Username of creator
+    created_at: datetime = Field(default_factory=datetime.utcnow)
+    updated_at: datetime = Field(default_factory=datetime.utcnow)
+    submitted_at: Optional[datetime] = Field(default=None)  # When submitted for approval
+
+    # Approval
+    reviewed_by: Optional[str] = Field(default=None, max_length=100)  # Accountant username
+    reviewed_at: Optional[datetime] = Field(default=None)
+    rejection_reason: Optional[str] = Field(default=None, max_length=500)  # Reason for rejection
+
+    # Phase 2 - Oracle sync
+    oracle_synced_at: Optional[datetime] = Field(default=None)
+    oracle_act_id: Optional[int] = Field(default=None)
+    oracle_error: Optional[str] = Field(default=None, max_length=500)
+
+    # Relationships
+    attachments: List["ReceiptAttachment"] = Relationship(
+        back_populates="receipt",
+        sa_relationship_kwargs={"cascade": "all, delete-orphan"}
+    )
+    entries: List["AccountingEntry"] = Relationship(
+        back_populates="receipt",
+        sa_relationship_kwargs={"cascade": "all, delete-orphan"}
+    )
+
+
+class ReceiptAttachment(SQLModel, table=True):
+    """Attachment (photo or PDF) for a receipt."""
+
+    __tablename__ = "receipt_attachments"
+
+    id: Optional[int] = Field(default=None, primary_key=True)
+    receipt_id: int = Field(foreign_key="receipts.id", index=True)
+
+    # File info
+    filename: str = Field(max_length=255)  # Original filename
+    stored_filename: str = Field(max_length=255)  # Filename on disk (UUID)
+    file_path: str = Field(max_length=500)  # Relative path
+    file_size: int  # Size in bytes
+    mime_type: str = Field(max_length=100)  # MIME type (image/jpeg, application/pdf)
+    uploaded_at: datetime = Field(default_factory=datetime.utcnow)
+
+    # Relationship
+    receipt: Optional[Receipt] = Relationship(back_populates="attachments")