diff --git a/core/class/declarationtva_pdf.class.php b/core/class/declarationtva_pdf.class.php
index 2db2307..31f4f7a 100644
--- a/core/class/declarationtva_pdf.class.php
+++ b/core/class/declarationtva_pdf.class.php
@@ -2062,7 +2062,7 @@ class DeclarationTVA_PDF
             }
         }
         
-        $difference = $total_credits - $total_debits;
+        $difference = $total_debits - $total_credits;
         
         // If difference is very small (less than 0.01), no balancing entry needed
         if (abs($difference) < 0.01) {
@@ -2077,42 +2077,38 @@ class DeclarationTVA_PDF
         error_log("DeclarationTVA: Total difference: " . $difference);
         error_log("DeclarationTVA: Difference > 0: " . ($difference > 0 ? 'true' : 'false'));
         
-        // Split into main entry (rounded) and rounding entry (real difference)
+        // Create exactly 2 lines: main amount + rounding difference
         if (abs($difference) >= 0.01) {
             $rounded_amount = round($difference);
             $rounding_diff = $difference - $rounded_amount;
             
             error_log("DeclarationTVA: Difference: " . $difference . ", Rounded: " . $rounded_amount . ", Rounding diff: " . $rounding_diff);
             
-            // Main balancing entry with rounded amount
+            // Main entry with rounded amount
             if ($difference > 0) {
-                // More credits than debits - need debit entry (4456700)
-                if ($rounded_amount != 0) {
-                    $balancing_entries[] = array(
-                        'account_code' => '4456700',
-                        'account_label' => $this->getAccountLabel('4456700'),
-                        'entry_label' => $declaration->declaration_name,
-                        'debit' => $this->formatAmount($rounded_amount),
-                        'credit' => ''
-                    );
-                }
+                // Credit difference - main entry on 4456700 debit
+                $balancing_entries[] = array(
+                    'account_code' => '4456700',
+                    'account_label' => $this->getAccountLabel('4456700'),
+                    'entry_label' => $declaration->declaration_name,
+                    'debit' => $this->formatAmount($rounded_amount),
+                    'credit' => ''
+                );
             } else {
-                // More debits than credits - need credit entry (4455100)
-                if ($rounded_amount != 0) {
-                    $balancing_entries[] = array(
-                        'account_code' => '4455100',
-                        'account_label' => $this->getAccountLabel('4455100'),
-                        'entry_label' => $declaration->declaration_name,
-                        'debit' => '',
-                        'credit' => $this->formatAmount(abs($rounded_amount))
-                    );
-                }
+                // Debit difference - main entry on 4455100 credit
+                $balancing_entries[] = array(
+                    'account_code' => '4455100',
+                    'account_label' => $this->getAccountLabel('4455100'),
+                    'entry_label' => $declaration->declaration_name,
+                    'debit' => '',
+                    'credit' => $this->formatAmount(abs($rounded_amount))
+                );
             }
             
-            // Rounding entry for the real difference
+            // Rounding entry with real difference
             if (abs($rounding_diff) >= 0.01) {
                 if ($difference > 0) {
-                    // Credit difference - rounding goes to 658000 debit
+                    // Credit difference - rounding on 658000 debit
                     $balancing_entries[] = array(
                         'account_code' => '658000',
                         'account_label' => $this->getAccountLabel('658000'),
@@ -2121,7 +2117,7 @@ class DeclarationTVA_PDF
                         'credit' => ''
                     );
                 } else {
-                    // Debit difference - rounding goes to 758000 credit
+                    // Debit difference - rounding on 758000 credit
                     $balancing_entries[] = array(
                         'account_code' => '758000',
                         'account_label' => $this->getAccountLabel('758000'),