feat(billing): renewals, coupons, VAT numbering, billing cycles and invoice payment tracking

Co-Authored-By: Claude Sonnet 5.5 <noreply@anthropic.com>

app/Console/Commands/ReconcileServiceExpiry.php

@@ -0,0 +1,28 @@
+<?php
+
+namespace App\Console\Commands;
+
+use App\Services\ServiceExpiryReconciler;
+use Illuminate\Console\Command;
+
+class ReconcileServiceExpiry extends Command
+{
+    protected $signature = 'service:reconcile-expiry {--dry-run : Chỉ thống kê, không ghi dữ liệu}';
+    protected $description = 'Đồng bộ module_vmware.next_due_date theo services.expires_at (nguồn hạn dùng duy nhất)';
+
+    public function handle(ServiceExpiryReconciler $reconciler): int
+    {
+        $dryRun = (bool) $this->option('dry-run');
+        $stats = $reconciler->run($dryRun);
+
+        $this->info(sprintf(
+            'service:reconcile-expiry%s | lệch module_vmware: %d | service thiếu expires_at được bù: %d | VM không gắn dịch vụ: %d',
+            $dryRun ? ' (dry-run)' : '',
+            $stats['synced_vmware'],
+            $stats['backfilled_services'],
+            $stats['orphan_vms'],
+        ));
+
+        return Command::SUCCESS;
+    }
+}