feat: Invoice PDF + Beleg file upload with content-addressed storage

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2 new features:

1. Invoice PDF (GET /api/aos/invoices/[id]/pdf)
   - Generates German invoice as print-ready HTML (browser → Print to PDF)
   - Real agency header (name, legal form, USt-IdNr, register, bank, BIC from settings)
   - Customer block, line items table, net/tax/gross totals
   - ZUGFeRD/XRechnung badges if applicable
   - German number/date formatting (1.234,56 € / 27.10.2026)
   - GoBD: no-store cache header
   - 3.2KB per invoice, contains RECHNUNG + Gesamt
   (Production: Typst for server-side PDF generation per PRD §5.2)

2. Beleg file upload (POST /api/aos/belege/upload)
   - Multipart/form-data file upload
   - Content-addressed storage (SHA-256 hash, atomic write, dedup)
   - Magic number content type detection (PDF, PNG, JPEG, etc.)
   - Duplicate detection (same hash → 409)
   - GoBD retention (8 years for invoices, 6 for others)
   - Audit-logged
   - Tested: upload OK, duplicate → 409

0 TS errors, ESLint clean.

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Z User committed 2026-10-28 01:24:48 +00:00

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