docs: eIDAS 2.0 QEL profile v0 (gated, downstream of vaara.receipt/v1)

[vaaraio]

Adds docs/eidas-qel-profile.md: a downstream profile mapping a Vaara receipt chain to the eIDAS 2.0 Qualified Electronic Ledger (QEL) record model. Pins to vaara.receipt/v1, adds no new primitive.

Deliberately gated. The doc leads with a Status section: the QEL implementing act (Art. 45l(3)) is not adopted as of June 2026 (consultation closed 5 March 2026, no OJ publication). Nothing here is "qualified" until a listed QTSP operates the chain under its qualified status. The profile makes the substrate ready; the QTSP and the law make it qualified. No overclaim of qualified status anywhere.

Code citations verified against main: timeanchor.py:314 (RFC3161TimeAnchorClient), receipt_anchor.py:186 (rfc3161-eidas-qualified), attestation/transparency_log.py (RFC 6962).

Hold for review before merge: legal-citation sign-off on Reg (EU) 2024/1183 Art. 45k/45l references.

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ℹ️ Review info

⚙️ Run configuration

Configuration used: defaults

Review profile: CHILL

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Run ID: f53c282d-0be9-41bf-8a6f-4055af9129fe

📥 Commits

Reviewing files that changed from the base of the PR and between 3c76251 and eb80fbb.

📒 Files selected for processing (7)

• CHANGELOG.md
• clients/ts/package.json
• docs/eidas-qel-profile.md
• pyproject.toml
• server-vaara-server.json
• server.json
• src/vaara/__init__.py

✨ Finishing Touches

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• Create PR with unit tests
• Commit unit tests in branch docs/eidas-qel-profile

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