diff --git a/core/class/declarationtva.class.php b/core/class/declarationtva.class.php
index d848de6..6e22836 100644
--- a/core/class/declarationtva.class.php
+++ b/core/class/declarationtva.class.php
@@ -1228,45 +1228,64 @@ class DeclarationTVA
         foreach ($entries as $entry) {
             error_log("DEBUG: Creating accounting entry for account: " . $entry['account_code'] . ", debit: " . $entry['debit'] . ", credit: " . $entry['credit']);
             
-            // Create new instance for each entry
-            $bookkeeping = new Bookkeeping($this->db);
-            
-            // Prepare amounts and determine debit/credit
+            // Prepare amounts
             $debit_amount = !empty($entry['debit']) ? (float)$entry['debit'] : 0;
             $credit_amount = !empty($entry['credit']) ? (float)$entry['credit'] : 0;
             
-            // Determine the amount and direction
+            // Create debit entry if amount > 0
             if ($debit_amount > 0) {
-                $amount = $debit_amount;
-                $sens = 'D'; // Debit
-            } else {
-                $amount = $credit_amount;
-                $sens = 'C'; // Credit
+                $debit = new Bookkeeping($this->db);
+                $debit->doc_date = $declaration->end_date;
+                $debit->doc_ref = $declaration->declaration_name;
+                $debit->code_journal = 'OD';
+                $debit->numero_compte = $entry['account_code'];
+                $debit->label_compte = $entry['account_label'];
+                $debit->montant = $debit_amount;
+                $debit->sens = 'D';
+                $debit->fk_doc = $declaration->rowid;
+                $debit->fk_docdet = 0;
+                $debit->societe_type = 1;
+                $debit->fk_user_author = $user->id;
+                $debit->code_tiers = '';
+                $debit->piece_num = '';
+                $debit->import_key = '';
+                $debit->entity = $this->entity;
+                
+                $result = $debit->create($user);
+                error_log("DEBUG: Debit entry create result: " . ($result ? "SUCCESS" : "FAILED - " . $debit->error));
+                
+                if (!$result) {
+                    $this->error = 'Failed to create debit entry: ' . $debit->error;
+                    return false;
+                }
             }
             
-            // Set all required fields for Bookkeeping class
-            $bookkeeping->doc_date = $declaration->end_date;
-            $bookkeeping->doc_ref = $declaration->declaration_name;
-            $bookkeeping->code_journal = 'OD'; // OD journal for VAT declarations
-            $bookkeeping->numero_compte = $entry['account_code'];
-            $bookkeeping->label_compte = $entry['account_label'];
-            $bookkeeping->montant = $amount;
-            $bookkeeping->sens = $sens;
-            $bookkeeping->fk_doc = $declaration->rowid;
-            $bookkeeping->fk_docdet = 0;
-            $bookkeeping->societe_type = 1;
-            $bookkeeping->fk_user_author = $user->id;
-            $bookkeeping->code_tiers = '';
-            $bookkeeping->piece_num = '';
-            $bookkeeping->import_key = '';
-            $bookkeeping->entity = $this->entity;
-            
-            $result = $bookkeeping->create($user);
-            error_log("DEBUG: Bookkeeping create result: " . ($result ? "SUCCESS" : "FAILED - " . $bookkeeping->error));
-            
-            if (!$result) {
-                $this->error = 'Failed to create accounting entry: ' . $bookkeeping->error;
-                return false;
+            // Create credit entry if amount > 0
+            if ($credit_amount > 0) {
+                $credit = new Bookkeeping($this->db);
+                $credit->doc_date = $declaration->end_date;
+                $credit->doc_ref = $declaration->declaration_name;
+                $credit->code_journal = 'OD';
+                $credit->numero_compte = $entry['account_code'];
+                $credit->label_compte = $entry['account_label'];
+                $credit->montant = $credit_amount;
+                $credit->sens = 'C';
+                $credit->fk_doc = $declaration->rowid;
+                $credit->fk_docdet = 0;
+                $credit->societe_type = 1;
+                $credit->fk_user_author = $user->id;
+                $credit->code_tiers = '';
+                $credit->piece_num = '';
+                $credit->import_key = '';
+                $credit->entity = $this->entity;
+                
+                $result = $credit->create($user);
+                error_log("DEBUG: Credit entry create result: " . ($result ? "SUCCESS" : "FAILED - " . $credit->error));
+                
+                if (!$result) {
+                    $this->error = 'Failed to create credit entry: ' . $credit->error;
+                    return false;
+                }
             }
         }