chore(repo): initialize project structure

.gitattributes

@@ -0,0 +1,14 @@
+# Normalize text files and use Unix line endings.
+* text=auto eol=lf
+
+# Windows scripts should use CRLF.
+*.bat text eol=crlf
+*.cmd text eol=crlf
+
+# Binary files.
+*.png binary
+*.jpg binary
+*.jpeg binary
+*.gif binary
+*.ico binary
+*.pdf binary

.gitignore

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+# Environment / secrets
+.env
+
+# Go
+bin/
+coverage.out
+*.test
+
+# Node / Nuxt
+node_modules/
+.nuxt/
+.output/
+dist/
+
+# Local databases
+*.db
+*.sqlite
+*.sqlite3
+
+# Logs
+*.log
+
+# IDEs / editors
+.idea/
+.vscode/
+*.swp
+*.swo
+
+# OS files
+.DS_Store
+Thumbs.db
+
+# Temporary files
+tmp/
+temp/

backend/go.mod

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+module card-to-iban
+
+go 1.27.1