Fix: Migración a pyproject.toml y poetry

- Reemplaza setup.py/setup.cfg por pyproject.toml (PEP 621) + poetry.lock
- Dev dependencies en [tool.poetry.group.dev.dependencies]
- Elimina requirements_dev.txt (deps dev en pyproject.toml)
- Actualiza tox.ini, Makefile, Makefile.dev, Dockerfile y docs

pyproject.toml

@@ -0,0 +1,79 @@
+[build-system]
+requires = ["setuptools>=68", "wheel"]
+build-backend = "setuptools.build_meta"
+
+[project]
+name = "facho"
+version = "0.1.0"
+description = "Facturacion Electronica Colombia"
+readme = "README.rst"
+license = { text = "GPL-3.0-or-later" }
+authors = [
+    { name = "Jovany Leandro G.C", email = "bit4bit@riseup.net" },
+]
+keywords = ["facho"]
+classifiers = [
+    "Development Status :: 2 - Pre-Alpha",
+    "Intended Audience :: Developers",
+    "License :: OSI Approved :: GNU General Public License v3 (GPLv3)",
+    "Natural Language :: English",
+    "Programming Language :: Python :: 3",
+    "Programming Language :: Python :: 3.10",
+    "Programming Language :: Python :: 3.11",
+    "Programming Language :: Python :: 3.12",
+    "Programming Language :: Python :: 3.13",
+]
+requires-python = ">=3.10"
+dependencies = [
+    "Click>=8.1.7",
+    "zeep>=4.2.1",
+    "lxml>=5.2.2",
+    "cryptography>=41.0.0",
+    "pyOpenSSL>=23.2.0",
+    "xmlsig>=0.1.9",
+    "xades>=1.0.0",
+    "xmlsec>=1.3.12",
+    "python-dateutil>=2.9.0",
+    # usamos esta dependencia en runtime
+    # para forzar uso de policy_id de archivo local
+    "mock>=5.1.0",
+    "xmlschema>=3.0.0",
+]
+
+[project.scripts]
+facho = "facho.cli:main"
+
+[project.urls]
+Repository = "https://github.com/bit4bit/facho"
+
+[tool.poetry.group.dev.dependencies]
+build = ">=1.2.2"
+coverage = ">=7.8.0"
+flake8 = ">=7.0.0"
+pytest = ">=9.1.1,<10.0.0"
+tox = ">=4.23.2"
+
+
+[tool.setuptools]
+packages = { find = { exclude = ["tests*"] } }
+
+[tool.setuptools.package-data]
+"*" = ["*.gc", "*.xsd", "politicadefirmav2.pdf"]
+
+[tool.pytest.ini_options]
+testpaths = ["tests"]
+
+[tool.bumpversion]
+current_version = "0.1.0"
+commit = true
+tag = true
+
+[[tool.bumpversion.files]]
+filename = "pyproject.toml"
+search = 'version = "{current_version}"'
+replace = 'version = "{new_version}"'
+
+[[tool.bumpversion.files]]
+filename = "facho/__init__.py"
+search = "__version__ = '{current_version}'"
+replace = "__version__ = '{new_version}'"