I do not understand your formula, but you can set the result to a number of decimal places and I assume that is what you have done. Calc displays the number of places you set, but this is not the exact result, eg it may display two decimal places, but in fact is carrying forward three decimal places. To correct this go to Preferences (Mac) or Tools>Options(Windows) Set the Calc > Calculate > to Precision as shown. The result will then be as shown in the cell. BTW. The UK VAT calculations allow you to round down to the nearest penny and this should equal the amount paid to the HMRC.
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