diff --git a/core/class/declarationtva_pdf.class.php b/core/class/declarationtva_pdf.class.php
index 718ae66..58b43a3 100644
--- a/core/class/declarationtva_pdf.class.php
+++ b/core/class/declarationtva_pdf.class.php
@@ -2072,6 +2072,8 @@ class DeclarationTVA_PDF
         $balancing_entries = array();
         
         // Debug logging
+        error_log("DeclarationTVA: Total debits: " . $total_debits);
+        error_log("DeclarationTVA: Total credits: " . $total_credits);
         error_log("DeclarationTVA: Total difference: " . $difference);
         
         // Calculate rounded difference for main entry
@@ -2079,16 +2081,7 @@ class DeclarationTVA_PDF
         
         if ($rounded_difference != 0) {
             // Main balancing entry with rounded amount
-            if ($difference < 0) {
-                // More credits than debits - need debit entry (4456700)
-                $balancing_entries[] = array(
-                    'account_code' => '4456700',
-                    'account_label' => $this->getAccountLabel('4456700'),
-                    'entry_label' => $declaration->declaration_name,
-                    'debit' => $this->formatAmount(abs($rounded_difference)),
-                    'credit' => ''
-                );
-            } else {
+            if ($difference > 0) {
                 // More debits than credits - need credit entry (4455100)
                 $balancing_entries[] = array(
                     'account_code' => '4455100',
@@ -2097,6 +2090,15 @@ class DeclarationTVA_PDF
                     'debit' => '',
                     'credit' => $this->formatAmount($rounded_difference)
                 );
+            } else {
+                // More credits than debits - need debit entry (4456700)
+                $balancing_entries[] = array(
+                    'account_code' => '4456700',
+                    'account_label' => $this->getAccountLabel('4456700'),
+                    'entry_label' => $declaration->declaration_name,
+                    'debit' => $this->formatAmount(abs($rounded_difference)),
+                    'credit' => ''
+                );
             }
             
             // Rounding entry for the difference between real and rounded