diff --git a/core/class/declarationtva.class.php b/core/class/declarationtva.class.php
index e33f887..f32613e 100644
--- a/core/class/declarationtva.class.php
+++ b/core/class/declarationtva.class.php
@@ -203,43 +203,46 @@ class DeclarationTVA
             $grouped_mappings[$ca3_line][] = $mapping;
         }
 
+        // Define all CA-3 lines that should be processed
+        $all_ca3_lines = array('A1', 'A2', 'A3', 'A4', 'A5', '08', '09', '9B', '17', '20', '21', '22', '25', '26', '28', '29');
+
         $total_vat_collected = 0;
         $total_vat_deductible = 0;
 
-        // Process each CA-3 line (sum all accounts for the same line)
-        foreach ($grouped_mappings as $ca3_line => $line_mappings) {
+        // Process ALL CA-3 lines (even those without mappings)
+        foreach ($all_ca3_lines as $ca3_line) {
             $line_total_base = 0;
             $line_total_vat = 0;
             $line_total_amount = 0;
             $account_labels = array();
             
-            // Sum all accounts for this CA-3 line
-            foreach ($line_mappings as $mapping) {
-                $amounts = $this->getAccountAmounts($mapping['account_code'], $period['start_date'], $period['end_date']);
-                
-                $line_total_base += $amounts['base_amount'];
-                $line_total_vat += $amounts['vat_amount'];
-                $line_total_amount += $amounts['total_amount'];
-                $account_labels[] = $mapping['account_label'];
+            // Sum all accounts for this CA-3 line (if any mappings exist)
+            if (isset($grouped_mappings[$ca3_line])) {
+                foreach ($grouped_mappings[$ca3_line] as $mapping) {
+                    $amounts = $this->getAccountAmounts($mapping['account_code'], $period['start_date'], $period['end_date']);
+                    
+                    $line_total_base += $amounts['base_amount'];
+                    $line_total_vat += $amounts['vat_amount'];
+                    $line_total_amount += $amounts['total_amount'];
+                    $account_labels[] = $mapping['account_label'];
+                }
             }
             
-            // Create CA-3 line record with summed amounts
+            // Create CA-3 line record with summed amounts (even if zero)
             $combined_amounts = array(
                 'base_amount' => $line_total_base,
                 'vat_amount' => $line_total_vat,
                 'total_amount' => $line_total_amount
             );
             
-            $combined_label = implode(', ', $account_labels);
+            $combined_label = !empty($account_labels) ? implode(', ', $account_labels) : 'No accounts mapped';
             $this->createCA3Line($declaration_id, $ca3_line, $combined_label, $combined_amounts);
 
             // Update totals
-            if (in_array($ca3_line, ['A1', 'A2', 'A3', 'A4', 'A5', '08', '09', '9B', '17', '20', '21', '22', '25', '26', '28', '29'])) {
-                if (in_array($ca3_line, ['A1', 'A2', 'A3', 'A4', 'A5', '08', '09', '9B', '17'])) {
-                    $total_vat_collected += $line_total_vat;
-                } elseif (in_array($ca3_line, ['20', '21', '22'])) {
-                    $total_vat_deductible += $line_total_vat;
-                }
+            if (in_array($ca3_line, ['A1', 'A2', 'A3', 'A4', 'A5', '08', '09', '9B', '17'])) {
+                $total_vat_collected += $line_total_vat;
+            } elseif (in_array($ca3_line, ['20', '21', '22'])) {
+                $total_vat_deductible += $line_total_vat;
             }
         }