diff --git a/core/class/declarationtva_pdf.class.php b/core/class/declarationtva_pdf.class.php
index 9f1f963..4108660 100644
--- a/core/class/declarationtva_pdf.class.php
+++ b/core/class/declarationtva_pdf.class.php
@@ -1863,14 +1863,10 @@ class DeclarationTVA_PDF
         }
         
         // Add balancing entry to ensure debits equal credits
-        $balancing_entry = $this->getBalancingEntry($declaration, $entries);
-        if ($balancing_entry) {
-            $entries[] = $balancing_entry;
-            
-            // Add rounding entry for the balancing difference
-            $balancing_rounding_entry = $this->getBalancingRoundingEntry($declaration, $entries);
-            if ($balancing_rounding_entry) {
-                $entries[] = $balancing_rounding_entry;
+        $balancing_entries = $this->getBalancingEntries($declaration, $entries);
+        foreach ($balancing_entries as $entry) {
+            if ($entry) {
+                $entries[] = $entry;
             }
         }
         
@@ -2045,13 +2041,13 @@ class DeclarationTVA_PDF
     }
     
     /**
-     * Get balancing entry to ensure debits equal credits
+     * Get balancing entries (main balancing + rounding)
      *
      * @param DeclarationTVA $declaration Declaration object
      * @param array $entries Current journal entries
-     * @return array|null Journal entry
+     * @return array Array of balancing entries
      */
-    private function getBalancingEntry($declaration, $entries)
+    private function getBalancingEntries($declaration, $entries)
     {
         $total_debits = 0;
         $total_credits = 0;
@@ -2070,30 +2066,58 @@ class DeclarationTVA_PDF
         
         // If difference is very small (less than 0.01), no balancing entry needed
         if (abs($difference) < 0.01) {
-            return null;
+            return array();
         }
         
-        if ($difference < 0) {
-            // More credits than debits, add debit to balance
-            $entry = array(
-                'account_code' => '4456700', // Debit entry uses 4456700
-                'account_label' => $this->getAccountLabel('4456700'),
-                'entry_label' => $declaration->declaration_name,
-                'debit' => $this->formatAmount(round(abs($difference))),
-                'credit' => ''
-            );
-        } else {
-            // More debits than credits, add credit to balance
-            $entry = array(
-                'account_code' => '4455100', // Credit entry uses 4455100
-                'account_label' => $this->getAccountLabel('4455100'),
-                'entry_label' => $declaration->declaration_name,
-                'debit' => '',
-                'credit' => $this->formatAmount(round($difference))
-            );
+        $balancing_entries = array();
+        
+        // Main balancing entry (rounded)
+        $rounded_difference = round($difference);
+        if ($rounded_difference != 0) {
+            if ($rounded_difference < 0) {
+                // Need debit entry
+                $balancing_entries[] = array(
+                    'account_code' => '4456700',
+                    'account_label' => $this->getAccountLabel('4456700'),
+                    'entry_label' => $declaration->declaration_name,
+                    'debit' => $this->formatAmount(abs($rounded_difference)),
+                    'credit' => ''
+                );
+            } else {
+                // Need credit entry
+                $balancing_entries[] = array(
+                    'account_code' => '4455100',
+                    'account_label' => $this->getAccountLabel('4455100'),
+                    'entry_label' => $declaration->declaration_name,
+                    'debit' => '',
+                    'credit' => $this->formatAmount($rounded_difference)
+                );
+            }
         }
         
-        return $entry;
+        // Rounding entry for the difference between real and rounded
+        $rounding_diff = $difference - $rounded_difference;
+        if (abs($rounding_diff) >= 0.01) {
+            if ($rounding_diff < 0) {
+                $balancing_entries[] = array(
+                    'account_code' => '658000',
+                    'account_label' => $this->getAccountLabel('658000'),
+                    'entry_label' => $declaration->declaration_name,
+                    'debit' => $this->formatAmountReal(abs($rounding_diff)),
+                    'credit' => ''
+                );
+            } else {
+                $balancing_entries[] = array(
+                    'account_code' => '758000',
+                    'account_label' => $this->getAccountLabel('758000'),
+                    'entry_label' => $declaration->declaration_name,
+                    'debit' => '',
+                    'credit' => $this->formatAmountReal($rounding_diff)
+                );
+            }
+        }
+        
+        return $balancing_entries;
     }
     
     /**
@@ -2155,59 +2179,4 @@ class DeclarationTVA_PDF
         return 'Compte ' . $account_code;
     }
     
-    /**
-     * Get balancing rounding entry for the difference between real and rounded amounts
-     *
-     * @param DeclarationTVA $declaration Declaration object
-     * @param array $entries Current journal entries
-     * @return array|null Journal entry
-     */
-    private function getBalancingRoundingEntry($declaration, $entries)
-    {
-        $total_debits = 0;
-        $total_credits = 0;
-        $total_debits_rounded = 0;
-        $total_credits_rounded = 0;
-        
-        // Calculate totals from existing entries (real values)
-        foreach ($entries as $entry) {
-            if (!empty($entry['debit'])) {
-                $total_debits += $this->parseAmount($entry['debit']);
-                $total_debits_rounded += round($this->parseAmount($entry['debit']));
-            }
-            if (!empty($entry['credit'])) {
-                $total_credits += $this->parseAmount($entry['credit']);
-                $total_credits_rounded += round($this->parseAmount($entry['credit']));
-            }
-        }
-        
-        $real_difference = $total_debits - $total_credits;
-        $rounded_difference = $total_debits_rounded - $total_credits_rounded;
-        $rounding_diff = $real_difference - $rounded_difference;
-        
-        // If rounding difference is very small, no entry needed
-        if (abs($rounding_diff) < 0.01) {
-            return null;
-        }
-        
-        $entry = array(
-            'account_code' => '',
-            'account_label' => '',
-            'entry_label' => $declaration->declaration_name,
-            'debit' => '',
-            'credit' => ''
-        );
-        
-        if ($rounding_diff < 0) {
-            $entry['account_code'] = '658000';
-            $entry['account_label'] = $this->getAccountLabel('658000');
-            $entry['debit'] = $this->formatAmountReal(abs($rounding_diff));
-        } else {
-            $entry['account_code'] = '758000';
-            $entry['account_label'] = $this->getAccountLabel('758000');
-            $entry['credit'] = $this->formatAmountReal($rounding_diff);
-        }
-        
-        return $entry;
-    }
 }