Implements VAT (TVA) balance tracking for both previous and current month with
mutually exclusive calculations (either payable OR recoverable per period).
Backend Changes:
- Add 4 TVA fields to DashboardSummary model
- Implement TVA query from vbal table (accounts 4423, 4424, 4426, 4427)
- Add exclusive calculation logic:
* Previous month: difference between account 4423 (payable) OR 4424 (recoverable)
* Current month: difference 4427-4426 (payable if >0, recoverable if <0)
Telegram Bot Changes:
- Add compact TVA section to dashboard formatter
- Display only when values > 0
- Format: "TVA de plată/recuperat precedent/curent"
Example output:
**Solduri TVA:**
- TVA de plată precedent: 7,284 RON
- TVA de recuperat curent: 3,200 RON
🤖 Generated with [Claude Code](https://claude.com/claude-code)
Co-Authored-By: Claude <noreply@anthropic.com>