feat(05-finances): filtr proforma w imporcie Fakturowni

Phase 5 Plan 03 complete:
- Dodano isProformaDocument() — pomija faktury proforma (kind=proforma lub prefiks FP)
- Wywolanie w processSingleDocument() przed normalizeDocument()
- Phase 5 complete: import Fakturowni z mapowaniem NIP i filtrem proforma

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

.paul/phases/05-finances-fakturownia-import/05-03-SUMMARY.md

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+---
+phase: 05-finances-fakturownia-import
+plan: 03
+subsystem: finances
+tags: [fakturownia, proforma, import, filter]
+
+requires:
+  - phase: 05-finances-fakturownia-import
+    provides: FakturowniaInvoiceImporter with full import pipeline
+provides:
+  - Proforma invoice filter in Fakturownia import
+affects: []
+
+tech-stack:
+  added: []
+  patterns: [envelope-unwrap pattern consistent with existing methods]
+
+key-files:
+  created: []
+  modified: [autoload/Domain/Finances/FakturowniaInvoiceImporter.php]
+
+key-decisions:
+  - "Filter by both API kind field AND number prefix FP for robustness"
+
+patterns-established: []
+
+duration: 3min
+started: 2026-04-11T00:00:00Z
+completed: 2026-04-11T00:00:00Z
+---
+
+# Phase 5 Plan 03: Filtr proforma Summary
+
+**Dodano filtr pomijający faktury proforma (kind=proforma lub numer FP*) w imporcie z Fakturowni.**
+
+## Performance
+
+| Metric | Value |
+|--------|-------|
+| Duration | ~3min |
+| Tasks | 1 completed |
+| Files modified | 1 |
+
+## Acceptance Criteria Results
+
+| Criterion | Status | Notes |
+|-----------|--------|-------|
+| AC-1: Proforma invoices are skipped | Pass | isProformaDocument() checks kind + FP prefix |
+| AC-2: Regular invoices still import | Pass | Method returns false for non-proforma docs |
+| AC-3: Skipped proforma counted in summary | Pass | Returns 'skipped' — counted in existing summary counter |
+
+## Accomplishments
+
+- Added `isProformaDocument()` method with dual detection: `kind === 'proforma'` and number prefix `FP` (case-insensitive)
+- Integrated filter call in `processSingleDocument()` after `matchesDocumentType()`, before `normalizeDocument()`
+- PHP syntax verified clean
+
+## Files Created/Modified
+
+| File | Change | Purpose |
+|------|--------|---------|
+| `autoload/Domain/Finances/FakturowniaInvoiceImporter.php` | Modified | Added isProformaDocument() method and call in processSingleDocument() |
+
+## Decisions Made
+
+| Decision | Rationale | Impact |
+|----------|-----------|--------|
+| Dual detection (kind + FP prefix) | API may not always populate kind field; prefix is reliable fallback | More robust filtering |
+| Filter before normalizeDocument | Avoids unnecessary API calls for invoice details on proforma docs | Better performance |
+
+## Deviations from Plan
+
+None — plan executed exactly as written.
+
+## Issues Encountered
+
+None.
+
+## Next Phase Readiness
+
+**Ready:**
+- Fakturownia import now correctly skips proforma invoices
+- Phase 5 scope complete (05-01 base import, 05-02 NIP mapping, 05-03 proforma filter)
+
+**Concerns:**
+- None
+
+**Blockers:**
+- None
+
+---
+*Phase: 05-finances-fakturownia-import, Plan: 03*
+*Completed: 2026-04-11*