Compatibilidad con Python 3.13

- Actualiza dependencias: cryptography>=41.0.0, pyOpenSSL>=23.2.0,
  xmlsec>=1.3.12, xmlsig>=0.1.9, zeep>=4.2.1, lxml>=5.2.2
- Anade monkey-patch para xades.load_pkcs12 con pyOpenSSL >= 24
  (PKCS12 eliminado de OpenSSL.crypto)
- Reemplaza datetime.utcnow() por datetime.now(timezone.utc)
- Reemplaza APIs deprecadas de lxml en facho.py y codelist
- Migra verificacion PKCS12 de pyOpenSSL a cryptography API en fe.py
- Moderniza typing: Union/Optional/List a sintaxis | y list[]
- Actualiza requirements_dev.txt con versiones recientes
- Actualiza tox.ini y Makefile.dev para Python 3.13

facho/fe/form/__init__.py

@@ -11,7 +11,6 @@ from datetime import datetime, date
 # from collections import defaultdict
 import decimal
 from decimal import Decimal
-import typing
 from ..data.dian import codelist
 
 DECIMAL_PRECISION = 6
@@ -60,7 +59,7 @@ class AmountCollection(Collection):
 
 class Amount:
     def __init__(
-            self, amount: typing.Union[int, float, str, "Amount"],
+            self, amount: int | float | str | "Amount",
             currency: Currency = Currency('COP')):
 
         # DIAN 1.7.-2020: 1.2.3.1
@@ -294,7 +293,7 @@ class TaxScheme:
 class Party:
     name: str
     ident: str
-    responsability_code: typing.List[Responsability]
+    responsability_code: list[Responsability]
     responsability_regime_code: str
     organization_code: str
     tax_scheme: TaxScheme = field(default_factory=lambda: TaxScheme('01'))
@@ -327,7 +326,7 @@ class TaxScheme:
 @dataclass
 class TaxSubTotal:
     percent: float
-    scheme: typing.Optional[TaxScheme] = None
+    scheme: TaxScheme | None = None
     tax_amount: Amount = field(default_factory=lambda: Amount(0.0))
 
     def calculate(self, invline):
@@ -359,7 +358,7 @@ class TaxTotalOmit(TaxTotal):
 @dataclass
 class WithholdingTaxSubTotal:
     percent: float
-    scheme: typing.Optional[TaxScheme] = None
+    scheme: TaxScheme | None = None
     tax_amount: Amount = field(default_factory=lambda: Amount(0.0))
 
     def calculate(self, invline):
@@ -491,7 +490,7 @@ class AllowanceCharge:
     reason: AllowanceChargeReason = None
 
     # Valor Base para calcular el descuento o el cargo
-    base_amount: typing.Optional[Amount] = field(
+    base_amount: Amount | None = field(
         default_factory=lambda: Amount(0.0))
 
     # Porcentaje: Porcentaje que aplicar.
@@ -536,9 +535,9 @@ class InvoiceLine:
     # ya que al reportar los totales es sobre
     # la factura y el percent es unico por type_code
     # de subtotal
-    tax: typing.Optional[TaxTotal]
-    withholding: typing.Optional[WithholdingTaxTotal]
-    allowance_charge: typing.List[AllowanceCharge] = dataclasses.field(
+    tax: TaxTotal | None
+    withholding: WithholdingTaxTotal | None
+    allowance_charge: list[AllowanceCharge] = dataclasses.field(
         default_factory=list)
 
     def add_allowance_charge(self, charge):