diff --git a/core/class/declarationtva.class.php b/core/class/declarationtva.class.php
index af4f17e..38dfcb9 100644
--- a/core/class/declarationtva.class.php
+++ b/core/class/declarationtva.class.php
@@ -1116,28 +1116,30 @@ class DeclarationTVA
             $threshold_enabled = $threshold_config['refund_threshold_enabled'];
             
             if ($threshold_enabled && $vat_credit < $refund_threshold) {
-                // Use carry-forward account
-                $vat_account = $journal_config['vat_to_receive'];
+                // Carry-forward case - NO bank entries needed
+                // Only create accounting entries for carry-forward (no bank transaction)
+                error_log("DEBUG: VAT credit below threshold (" . $vat_credit . " < " . $refund_threshold . ") - skipping bank entries, using carry-forward");
+                return array(); // Return empty array - no bank entries for carry-forward
             } else {
-                // Use immediate refund account
-                $vat_account = $journal_config['vat_refund'];
+                // Immediate refund case - create bank entries
+                error_log("DEBUG: VAT credit above threshold (" . $vat_credit . " >= " . $refund_threshold . ") - creating bank entries for immediate refund");
+                
+                $entries[] = array(
+                    'account_code' => $bank_account['account_code'],
+                    'account_label' => $bank_account['account_label'],
+                    'entry_label' => 'Remboursement TVA - ' . $declaration->declaration_name,
+                    'debit' => $vat_credit,
+                    'credit' => ''
+                );
+                
+                $entries[] = array(
+                    'account_code' => $journal_config['vat_refund'],
+                    'account_label' => $this->getAccountLabel($journal_config['vat_refund']),
+                    'entry_label' => 'Remboursement TVA - ' . $declaration->declaration_name,
+                    'debit' => '',
+                    'credit' => $vat_credit
+                );
             }
-            
-            $entries[] = array(
-                'account_code' => $bank_account['account_code'],
-                'account_label' => $bank_account['account_label'],
-                'entry_label' => 'Remboursement TVA - ' . $declaration->declaration_name,
-                'debit' => $vat_credit,
-                'credit' => ''
-            );
-            
-            $entries[] = array(
-                'account_code' => $vat_account,
-                'account_label' => $this->getAccountLabel($vat_account),
-                'entry_label' => 'Remboursement TVA - ' . $declaration->declaration_name,
-                'debit' => '',
-                'credit' => $vat_credit
-            );
         }
         
         // Get bank journal code from bank account
diff --git a/core/class/declarationtva_pdf.class.php b/core/class/declarationtva_pdf.class.php
index 4b04366..9730af8 100644
--- a/core/class/declarationtva_pdf.class.php
+++ b/core/class/declarationtva_pdf.class.php
@@ -2054,7 +2054,28 @@ class DeclarationTVA_PDF
         
         if (empty($bank_entries)) {
             $pdf->SetFont('helvetica', '', 12);
-            $pdf->Cell(0, 8, 'Aucune écriture bancaire à générer.', 0, 1);
+            
+            // Check if this is a carry-forward case
+            $line_16_amount = $this->getLineAmount($declaration, '16');
+            $line_23_amount = $this->getLineAmount($declaration, '23');
+            $td_amount = $line_16_amount - $line_23_amount;
+            
+            if ($td_amount < 0) {
+                // VAT credit case - check if below threshold
+                $vat_credit = abs($td_amount);
+                $threshold_config = $this->getVATRefundThresholdConfiguration();
+                $refund_threshold = $threshold_config['refund_threshold'];
+                $threshold_enabled = $threshold_config['refund_threshold_enabled'];
+                
+                if ($threshold_enabled && $vat_credit < $refund_threshold) {
+                    $pdf->Cell(0, 8, 'Aucune écriture bancaire - Crédit TVA reporté au mois suivant', 0, 1);
+                    $pdf->Cell(0, 8, '(Montant: ' . $this->formatAmountReal($vat_credit) . ' € < Seuil: ' . $this->formatAmountReal($refund_threshold) . ' €)', 0, 1);
+                } else {
+                    $pdf->Cell(0, 8, 'Aucune écriture bancaire à générer.', 0, 1);
+                }
+            } else {
+                $pdf->Cell(0, 8, 'Aucune écriture bancaire à générer.', 0, 1);
+            }
             return;
         }
         
@@ -2161,24 +2182,34 @@ class DeclarationTVA_PDF
             );
             
         } elseif ($vat_credit > 0) {
-            // VAT refund case - money coming in
-            // 1. Bank account (debit - money coming in)
-            $entries[] = array(
-                'account_code' => $bank_account['account_code'],
-                'account_label' => $bank_account['account_label'],
-                'entry_label' => 'Remboursement TVA - ' . $declaration->declaration_name,
-                'debit' => $this->formatAmountReal($vat_credit),
-                'credit' => ''
-            );
+            // VAT refund case - check threshold for carry-forward
+            $threshold_config = $this->getVATRefundThresholdConfiguration();
+            $refund_threshold = $threshold_config['refund_threshold'];
+            $threshold_enabled = $threshold_config['refund_threshold_enabled'];
             
-            // 2. VAT account (credit - VAT being received)
-            $entries[] = array(
-                'account_code' => $journal_config['vat_to_receive'],
-                'account_label' => $this->getAccountLabel($journal_config['vat_to_receive']),
-                'entry_label' => 'Remboursement TVA - ' . $declaration->declaration_name,
-                'debit' => '',
-                'credit' => $this->formatAmountReal($vat_credit)
-            );
+            if ($threshold_enabled && $vat_credit < $refund_threshold) {
+                // Carry-forward case - NO bank entries for PDF
+                return $entries; // Return empty array - no bank entries for carry-forward
+            } else {
+                // Immediate refund case - create bank entries
+                // 1. Bank account (debit - money coming in)
+                $entries[] = array(
+                    'account_code' => $bank_account['account_code'],
+                    'account_label' => $bank_account['account_label'],
+                    'entry_label' => 'Remboursement TVA - ' . $declaration->declaration_name,
+                    'debit' => $this->formatAmountReal($vat_credit),
+                    'credit' => ''
+                );
+                
+                // 2. VAT account (credit - VAT being received)
+                $entries[] = array(
+                    'account_code' => $journal_config['vat_to_receive'],
+                    'account_label' => $this->getAccountLabel($journal_config['vat_to_receive']),
+                    'entry_label' => 'Remboursement TVA - ' . $declaration->declaration_name,
+                    'debit' => '',
+                    'credit' => $this->formatAmountReal($vat_credit)
+                );
+            }
         }
         
         return $entries;