feat(export): add Excel export for CFDIs and reports

Co-Authored-By: Claude Opus 4.5 <noreply@anthropic.com>

apps/api/src/controllers/export.controller.ts

@@ -0,0 +1,42 @@
+import { Request, Response, NextFunction } from 'express';
+import * as exportService from '../services/export.service.js';
+
+export async function exportCfdis(req: Request, res: Response, next: NextFunction) {
+  try {
+    const { tipo, estado, fechaInicio, fechaFin } = req.query;
+    const buffer = await exportService.exportCfdisToExcel(req.tenantSchema!, {
+      tipo: tipo as string,
+      estado: estado as string,
+      fechaInicio: fechaInicio as string,
+      fechaFin: fechaFin as string,
+    });
+
+    res.setHeader('Content-Type', 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');
+    res.setHeader('Content-Disposition', `attachment; filename=cfdis-${Date.now()}.xlsx`);
+    res.send(buffer);
+  } catch (error) {
+    next(error);
+  }
+}
+
+export async function exportReporte(req: Request, res: Response, next: NextFunction) {
+  try {
+    const { tipo, fechaInicio, fechaFin } = req.query;
+    const now = new Date();
+    const inicio = (fechaInicio as string) || `${now.getFullYear()}-01-01`;
+    const fin = (fechaFin as string) || now.toISOString().split('T')[0];
+
+    const buffer = await exportService.exportReporteToExcel(
+      req.tenantSchema!,
+      tipo as 'estado-resultados' | 'flujo-efectivo',
+      inicio,
+      fin
+    );
+
+    res.setHeader('Content-Type', 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet');
+    res.setHeader('Content-Disposition', `attachment; filename=${tipo}-${Date.now()}.xlsx`);
+    res.send(buffer);
+  } catch (error) {
+    next(error);
+  }
+}