diff --git a/data-entry-app/backend/app/db/crud/receipt.py b/data-entry-app/backend/app/db/crud/receipt.py
index 5231448..3243937 100644
--- a/data-entry-app/backend/app/db/crud/receipt.py
+++ b/data-entry-app/backend/app/db/crud/receipt.py
@@ -1,7 +1,9 @@
 """CRUD operations for receipts."""
 
+import json
 from datetime import datetime, date
-from typing import Optional, List, Tuple
+from decimal import Decimal
+from typing import Optional, List, Tuple, Any
 from sqlalchemy import select, func, or_
 from sqlalchemy.ext.asyncio import AsyncSession
 from sqlalchemy.orm import selectinload
@@ -10,6 +12,31 @@ from app.db.models.receipt import Receipt, ReceiptStatus
 from app.schemas.receipt import ReceiptCreate, ReceiptUpdate, ReceiptFilter
 
 
+def _serialize_tva_breakdown(tva_breakdown: Optional[List[Any]]) -> Optional[str]:
+    """Serialize TVA breakdown list to JSON string for SQLite storage."""
+    if tva_breakdown is None:
+        return None
+
+    # Convert Decimal to float for JSON serialization
+    serializable = []
+    for entry in tva_breakdown:
+        if hasattr(entry, 'model_dump'):
+            # Pydantic model
+            item = entry.model_dump()
+        elif isinstance(entry, dict):
+            item = entry.copy()
+        else:
+            item = dict(entry)
+
+        # Convert Decimal to float
+        if 'amount' in item and isinstance(item['amount'], Decimal):
+            item['amount'] = float(item['amount'])
+
+        serializable.append(item)
+
+    return json.dumps(serializable)
+
+
 class ReceiptCRUD:
     """CRUD operations for Receipt model."""
 
@@ -20,8 +47,12 @@ class ReceiptCRUD:
         created_by: str,
     ) -> Receipt:
         """Create a new receipt."""
+        # Get data as dict and serialize tva_breakdown to JSON string
+        receipt_data = data.model_dump()
+        receipt_data['tva_breakdown'] = _serialize_tva_breakdown(receipt_data.get('tva_breakdown'))
+
         receipt = Receipt(
-            **data.model_dump(),
+            **receipt_data,
             created_by=created_by,
             status=ReceiptStatus.DRAFT,
         )
@@ -132,6 +163,10 @@ class ReceiptCRUD:
         """Update receipt fields."""
         update_data = data.model_dump(exclude_unset=True)
 
+        # Serialize tva_breakdown to JSON string if present
+        if 'tva_breakdown' in update_data:
+            update_data['tva_breakdown'] = _serialize_tva_breakdown(update_data['tva_breakdown'])
+
         for field, value in update_data.items():
             setattr(receipt, field, value)
 
diff --git a/data-entry-app/backend/app/schemas/receipt.py b/data-entry-app/backend/app/schemas/receipt.py
index e45f0a6..98ca36b 100644
--- a/data-entry-app/backend/app/schemas/receipt.py
+++ b/data-entry-app/backend/app/schemas/receipt.py
@@ -1,9 +1,10 @@
 """Pydantic schemas for receipts API."""
 
+import json
 from datetime import datetime, date
 from decimal import Decimal
-from typing import Optional, List
-from pydantic import BaseModel, Field, ConfigDict
+from typing import Optional, List, Any, Union
+from pydantic import BaseModel, Field, ConfigDict, field_validator
 
 from app.db.models.receipt import ReceiptType, ReceiptDirection, ReceiptStatus
 from app.db.models.accounting_entry import EntryType
@@ -148,6 +149,21 @@ class ReceiptResponse(ReceiptBase):
     attachments: List[AttachmentResponse] = []
     entries: List[AccountingEntryResponse] = []
 
+    @field_validator('tva_breakdown', mode='before')
+    @classmethod
+    def parse_tva_breakdown(cls, v: Any) -> Optional[List[dict]]:
+        """Deserialize tva_breakdown from JSON string if needed."""
+        if v is None:
+            return None
+        if isinstance(v, str):
+            try:
+                return json.loads(v)
+            except (json.JSONDecodeError, TypeError):
+                return None
+        if isinstance(v, list):
+            return v
+        return None
+
 
 class ReceiptListResponse(BaseModel):
     """Schema for paginated receipt list response."""