Explain the rounding on bills and invoices Bills and invoices Subtotal is rounded up to the nearest penny. Total VAT amount is rounded down as per accounting requirement. Related articles How do I view the receipt for a client transaction? How do I file my self-assessment tax return on the online HMRC portal as a self-employed person? How to contact the support team? How do I export my client's data? Do I have to pay to access my client's data?