True 2-Decimal point data for on-line VAT Returns

Hi, my VAT excel spreadsheet has served me well for over 20 years, however, with the advent of 'Making Tax Digital' by the UK's HMRC (The U.S. equivalent being the IRS) I need values not only visible as 2-decimal place figures but which are true 2-decimal place representations of these calculated values. And, the data should always be to 2-decimal whether it be correct at zero or one decimal place. i.e. zero should always be displayed as 0.00 and stored as such, and single point decimals, such as 1.2 should be displayed as 1.20 and, again,  this should be as stored in Excel.

Simply copying the date and formatting it as a numeric vale to 2 decimal places is not acceptable, as a rounded figure is stored within Excel as its true value, i.e. 1.234567 is visible as 1,23 but 1.234567 is what is really under the visible value.

Any clues or ideas would be greatly appreciated.