feat: unified fiscal coverage - PIS/COFINS applicability + conditional RTC in one definition, one queue, one panel

- central/app/unified_fiscal_coverage.py: pure rules (PIS/COFINS NOT_APPLICABLE/REQUIRED/OPTIONAL/NEEDS_REVIEW, RTC only when the ERP switch is on)
- agent: read-only loader (unified_fiscal.py) replaces the legacy/expanded module; findings feed the single operational state, coverage and blocker queue
- hub: BLOCKED_FISCAL_DATA blockers (PIS/COFINS/RTC) share the queue; stale ones close on the next full pass; dashboard breakdown gains CEST/PIS/COFINS/RTC
- panel: legacy/expanded coverage block removed; discreet 'Reforma Tributaria: Ativa/Desativada'
- docs: unified_fiscal_completeness, pis_cofins_applicability, rtc_pis_cofins_model + official source manifests; read-only E2E script

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

central/templates/agent_detail.html

@@ -8,11 +8,7 @@
 <form method="post" action="/agents/{{ detail.agent_id }}/sync-now" style="display:inline"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><button type="submit" class="primary-action" {% if not ops.enabled %}disabled title="Processamento pausado: retome para sincronizar"{% else %}title="Verifica apenas as alterações desde a última sincronização"{% endif %}>Sincronizar agora</button></form>
 <a class="botao secondary" href="/agents/{{ detail.agent_id }}/reprocess-confirmation" title="Recalcula todos os produtos (pede confirmação)">Reprocessar tudo</a>
 {% if ops.enabled %}<form method="post" action="/agents/{{ detail.agent_id }}/pause" style="display:inline"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><button type="submit" class="caution" title="Mantém o heartbeat, mas não executa jobs">Pausar processamento</button></form>{% else %}<form method="post" action="/agents/{{ detail.agent_id }}/resume" style="display:inline"><input type="hidden" name="csrf_token" value="{{ csrf_token }}"><button type="submit" class="primary-action" title="Volta a executar jobs">Retomar processamento</button></form>{% endif %}
-</div></div><dl class="facts"><dt>Processamento</dt><dd><span class="badge {{ '' if ops.enabled else 'critical' }}">{{ "Ativo" if ops.enabled else "Pausado" }}</span> · sincronização automática a cada {{ ops.interval_minutes }} min</dd><dt>Última sincronização</dt><dd>{{ ops.last_sync or "ainda não sincronizado" }}{% if ops.last_changed is not none %} · {{ ops.last_changed }} produto(s) alterado(s){% endif %}</dd><dt>Sincronização agendada</dt><dd>{{ ops.next_sync or ("aguardando o primeiro sync" if ops.enabled else "pausado") }}</dd><dt>Último job</dt><dd>{% if ops.last_job %}<a href="/jobs?scope=all&amp;job_id={{ ops.last_job.id }}">{{ ops.last_job.kind_label }}</a> · {{ ops.last_job.status_label }}{% else %}nenhum{% endif %}</dd></dl></section>
-{% if ops.expanded %}<section class="panel"><div class="panel-title"><div><h2>Cobertura fiscal</h2><p class="muted">Escopo anterior e escopo ampliado (cClassTrib e PIS/COFINS quando aplicáveis). Catálogo RTC local do ERP.</p></div></div>
-<dl class="facts"><dt>Escopo anterior</dt><dd>{{ ops.expanded.legacy.complete }} completos · {{ ops.expanded.legacy.safe_blocked }} bloqueados · {{ ops.expanded.legacy.failed }} falhas{% if ops.expanded.legacy_percent is not none %} · {{ ops.expanded.legacy_percent|string|replace(".", ",") }}%{% endif %}</dd>
-<dt>Escopo ampliado</dt><dd>{{ ops.expanded.expanded.complete }} completos · {{ ops.expanded.expanded.safe_blocked }} bloqueados · {{ ops.expanded.expanded.failed }} falhas · {{ ops.expanded.expanded.unknown_applicability }} com aplicabilidade desconhecida</dd>
-<dt>Novos bloqueios</dt><dd>{% for b in ops.expanded.blockers %}<span class="badge blocked">{{ b.label }} · {{ b.count }}</span> {% else %}nenhum{% endfor %}</dd></dl></section>{% endif %}
+</div></div><dl class="facts"><dt>Processamento</dt><dd><span class="badge {{ '' if ops.enabled else 'critical' }}">{{ "Ativo" if ops.enabled else "Pausado" }}</span> · sincronização automática a cada {{ ops.interval_minutes }} min</dd><dt>Última sincronização</dt><dd>{{ ops.last_sync or "ainda não sincronizado" }}{% if ops.last_changed is not none %} · {{ ops.last_changed }} produto(s) alterado(s){% endif %}</dd><dt>Sincronização agendada</dt><dd>{{ ops.next_sync or ("aguardando o primeiro sync" if ops.enabled else "pausado") }}</dd>{% if ops.rtc %}<dt>Reforma Tributária</dt><dd><span class="badge {{ "" if ops.rtc.enabled else "muted" }}">{{ ops.rtc.label }}</span></dd>{% endif %}<dt>Último job</dt><dd>{% if ops.last_job %}<a href="/jobs?scope=all&amp;job_id={{ ops.last_job.id }}">{{ ops.last_job.kind_label }}</a> · {{ ops.last_job.status_label }}{% else %}nenhum{% endif %}</dd></dl></section>
 <nav class="tabs" aria-label="Seções da instalação">{% for name,label in [("overview","Resumo"),("fiscal","Fiscal"),("blockers","Blockers"),("jobs","Jobs"),("events","Eventos")] %}<a class="{% if tab==name %}active{% endif %}" href="?tab={{ name }}">{{ label }}</a>{% endfor %}</nav>
   <section class="split"><article class="panel"><div class="panel-title"><h2>Contexto da empresa</h2></div><dl class="facts"><dt>Cliente</dt><dd>{{ detail.client or "Não informado" }}</dd><dt>Nome de exibição</dt><dd>{{ detail.display_name or "Não informado" }}</dd><dt>Hostname</dt><dd>{{ detail.hostname or "Não informado" }}</dd><dt>Empresa</dt><dd>{{ detail.company_name or detail.company_code or "Não informado" }}</dd><dt>UF</dt><dd>{{ detail.company_uf or "Não informado" }}</dd><dt>CRT</dt><dd>{{ detail.company_crt or "Não informado" }}</dd><dt>Versão do agent</dt><dd>{{ detail.agent_version_display }}</dd><dt>Último heartbeat</dt><dd title="{{ detail.last_seen_at }}">{{ detail.last_seen_display }} · {{ detail.last_seen_age }}</dd><dt>Firebird</dt><dd>{{ detail.firebird_version or "Não informado" }} · ODS {{ detail.firebird_ods or "Não informado" }}</dd><dt>IDs técnicos</dt><dd>Agent {{ detail.technical_ids.agent_id }} · instalação {{ detail.technical_ids.installation_db_id }}</dd></dl></article>
  <article class="panel"><div class="panel-title"><h2>Eventos recentes</h2><a href="#eventos">Ver eventos</a></div>{% for event in events[:8] %}<div class="event-row"><span class="event-time">{{ event.occurred_display }}</span><span><b>{{ event.event_type }}</b><small>{{ event.message }}{% if event.job_id %} · <a href="/jobs?job_id={{ event.job_id }}">Job {{ event.job_id }}</a>{% endif %}{% if event.product_code %} · <a href="/blockers?agent_id={{ detail.agent_id }}&amp;product_code={{ event.product_code|urlencode }}">Produto {{ event.product_code }}</a>{% endif %}</small></span><em class="severity {{ event.severity|lower }}">Severidade: {{ event.severity }}</em></div>{% else %}<p class="empty-state">Nenhum evento.</p>{% endfor %}</article></section>

central/templates/blockers.html

@@ -15,7 +15,7 @@
     {% if reason_code_filter %}<input type="hidden" name="reason_code" value="{{ reason_code_filter }}">{% endif %}
     <label>Cliente<input name="client" value="{{ client_filter }}"></label>
     <label>Instalação / servidor<input name="installation" value="{{ installation_filter }}"></label>
-    <label>Campo<select name="field"><option value="">Todos</option>{% for value in ["CFOP","ST","ICMS","CSOSN","NCM","OTHER"] %}<option value="{{ value }}" {% if field_filter==value %}selected{% endif %}>{{ value if value!="OTHER" else "Outros" }}</option>{% endfor %}</select></label>
+    <label>Campo<select name="field"><option value="">Todos</option>{% for value in ["NCM","CEST","CFOP","ST","ICMS","CSOSN","PIS","COFINS","RTC","OTHER"] %}<option value="{{ value }}" {% if field_filter==value %}selected{% endif %}>{{ value if value!="OTHER" else "Outros" }}</option>{% endfor %}</select></label>
     <label>Tipo de blocker<input name="blocker_type" value="{{ blocker_type_filter }}" placeholder="Tipo técnico ou nome"></label>
     <label>Status<select name="status"><option value="OPEN" {% if status_filter=="OPEN" %}selected{% endif %}>Abertos</option><option value="RESOLVED" {% if status_filter=="RESOLVED" %}selected{% endif %}>Resolvidos</option><option value="ALL" {% if status_filter=="ALL" %}selected{% endif %}>Todos</option></select></label>
     <label>Visualização<select name="scope"><option value="active" {% if scope_filter=="active" %}selected{% endif %}>Operação ativa</option><option value="all" {% if scope_filter=="all" %}selected{% endif %}>Histórico e inativos</option></select></label>
@@ -26,7 +26,7 @@
   </form>
   {% if field_filter or reason_code_filter or scope_filter=="all" or status_filter!="OPEN" %}<p class="active-filters" aria-live="polite">Filtros ativos: {% if scope_filter=="all" %}<span class="filter-chip">Histórico e inativos</span>{% endif %}{% if field_filter %}<span class="filter-chip">Campo: {{ field_filter }}</span>{% endif %}{% if reason_code_filter %}<span class="filter-chip">Motivo: {{ reason_code_filter }}</span>{% endif %}{% if status_filter!="OPEN" %}<span class="filter-chip">Status: {{ "Resolvidos" if status_filter=="RESOLVED" else "Todos" }}</span>{% endif %}</p>{% endif %}
 </section>
-<section class="panel"><div class="panel-title"><h2>Distribuição dos blockers filtrados</h2></div><div class="bar-grid">{% for key in ["CFOP","ST","ICMS","CSOSN","NCM","OTHER"] %}{% if summary.blocker_breakdown[key] > 0 %}<a class="bar-row bar-link" href="/blockers?{{ field_query_base|e }}&amp;field={{ key }}"><span>{{ key }}</span><b>{{ summary.blocker_breakdown[key] }}</b><span aria-hidden="true">→</span></a>{% else %}<div class="bar-row muted"><span>{{ key }}</span><b>0</b></div>{% endif %}{% endfor %}</div></section>
+<section class="panel"><div class="panel-title"><h2>Distribuição dos blockers filtrados</h2></div><div class="bar-grid">{% for key in ["NCM","CEST","CFOP","ST","ICMS","CSOSN","PIS","COFINS","RTC","OTHER"] %}{% if summary.blocker_breakdown[key] > 0 %}<a class="bar-row bar-link" href="/blockers?{{ field_query_base|e }}&amp;field={{ key }}"><span>{{ key }}</span><b>{{ summary.blocker_breakdown[key] }}</b><span aria-hidden="true">→</span></a>{% else %}<div class="bar-row muted"><span>{{ key }}</span><b>0</b></div>{% endif %}{% endfor %}</div></section>
 <div class="panel table-wrap blockers-table-wrap"><table class="blockers-table"><caption>Fila de blockers · {{ result.total }} resultados</caption><thead><tr><th>Cliente / servidor</th><th>Produto</th><th>Campo / tipo</th><th>Prioridade</th><th>Problema</th><th>Última ocorrência</th><th>Ação</th></tr></thead><tbody>
 {% for item in result["items"] %}<tr><td data-label="Cliente / servidor"><b>{{ item.client or "Cliente não identificado" }}</b><small>{{ item.hostname or item.display_name or "Instalação não informada" }}</small></td><td data-label="Produto"><a class="row-primary-link" href="{{ item.link }}"><b>{{ item.product_code }}</b><small>{{ item.description or "Sem descrição" }}</small></a></td><td data-label="Campo / tipo">{{ item.field or "Outros" }}<small>{{ item.blocker_type_label }}</small></td><td data-label="Prioridade"><span class="badge priority-{{ item.priority|lower }}">{{ item.priority_label }}</span></td><td data-label="Problema">{{ item.reason_label }}<small>{{ item.age }}</small></td><td data-label="Última ocorrência" title="{{ item.last_seen_at }}">{{ item.last_seen_display }}<small>{{ item.retry_count }} tentativas</small></td><td data-label="Ação"><a class="secondary" href="{{ item.link }}">Ver detalhes</a></td></tr>{% else %}<tr><td colspan="7" class="empty-state">Nenhum blocker corresponde aos filtros. <a href="/blockers?scope=all&amp;status=ALL">Consultar histórico</a></td></tr>{% endfor %}
 </tbody></table></div>

central/templates/dashboard.html

@@ -25,7 +25,7 @@
   </article>
   <article class="panel">
     <div class="panel-title"><h2>Breakdown dos blockers</h2><a href="/blockers?scope=active&amp;status=OPEN">Ver blockers</a></div>
-    {% for key in ["CFOP","ST","ICMS","CSOSN","NCM","OTHER"] %}
+    {% for key in ["NCM","CEST","CFOP","ST","ICMS","CSOSN","PIS","COFINS","RTC","OTHER"] %}
       {% if summary.open_blocker_breakdown[key] > 0 %}<a class="bar-row bar-link" href="/blockers?scope=active&amp;status=OPEN&amp;field={{ key }}" aria-label="{{ key }}: {{ summary.open_blocker_breakdown[key] }} blockers abertos"><span>{{ key }}</span><b>{{ summary.open_blocker_breakdown[key] }}</b><span aria-hidden="true">→</span></a>
       {% else %}<div class="bar-row muted"><span>{{ key }}</span><b>0</b></div>{% endif %}
     {% endfor %}