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>

autoload/Domain/Finances/FakturowniaInvoiceImporter.php

@@ -117,6 +117,9 @@ class FakturowniaInvoiceImporter
     if ( !$this -> matchesDocumentType( $rawDocument, $documentType ) )
       return 'skipped';
 
+    if ( $this -> isProformaDocument( $rawDocument ) )
+      return 'skipped';
+
     $document = $this -> normalizeDocument( $rawDocument, $documentType );
     if ( !$document )
       return 'skipped';
@@ -240,6 +243,24 @@ class FakturowniaInvoiceImporter
     return !$isIncome;
   }
 
+  private function isProformaDocument( $rawDocument )
+  {
+    if ( isset( $rawDocument['invoice'] ) && is_array( $rawDocument['invoice'] ) )
+      $rawDocument = $rawDocument['invoice'];
+
+    if ( !is_array( $rawDocument ) )
+      return false;
+
+    if ( isset( $rawDocument['kind'] ) && strtolower( (string)$rawDocument['kind'] ) === 'proforma' )
+      return true;
+
+    $number = (string)( $rawDocument['number'] ?? $rawDocument['full_number'] ?? '' );
+    if ( $number !== '' && strncasecmp( $number, 'FP', 2 ) === 0 )
+      return true;
+
+    return false;
+  }
+
   private function isDateRelevantForImport( $rawDocument )
   {
     if ( isset( $rawDocument['invoice'] ) && is_array( $rawDocument['invoice'] ) )