diff --git a/spec/Provider/OrderItemNonNeutralTaxesProviderSpec.php b/spec/Provider/OrderItemNonNeutralTaxesProviderSpec.php
deleted file mode 100644
index 89d14d3d..00000000
--- a/spec/Provider/OrderItemNonNeutralTaxesProviderSpec.php
+++ /dev/null
@@ -1,45 +0,0 @@
-<?php
-
-/*
- * This file is part of the Sylius package.
- *
- * (c) Sylius Sp. z o.o.
- *
- * For the full copyright and license information, please view the LICENSE
- * file that was distributed with this source code.
- */
-
-declare(strict_types=1);
-
-namespace spec\Sylius\PayPalPlugin\Provider;
-
-use Doctrine\Common\Collections\ArrayCollection;
-use PhpSpec\ObjectBehavior;
-use Sylius\Component\Core\Model\AdjustmentInterface;
-use Sylius\Component\Core\Model\OrderItemInterface;
-use Sylius\Component\Core\Model\OrderItemUnitInterface;
-
-final class OrderItemNonNeutralTaxesProviderSpec extends ObjectBehavior
-{
-    function it_provides_non_neutral_tax_based_on_given_order_item(
-        OrderItemInterface $orderItem,
-        AdjustmentInterface $adjustment,
-        OrderItemUnitInterface $orderItemUnit,
-        AdjustmentInterface $unitAdjustment,
-    ): void {
-        $orderItem->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
-            ->willReturn(new ArrayCollection([$adjustment->getWrappedObject()]));
-
-        $adjustment->isNeutral()->willReturn(true);
-        $adjustment->getAmount()->shouldNotBeCalled();
-
-        $orderItem->getUnits()->willReturn(new ArrayCollection([$orderItemUnit->getWrappedObject()]));
-        $orderItemUnit->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
-            ->willReturn(new ArrayCollection([$unitAdjustment->getWrappedObject()]));
-
-        $unitAdjustment->isNeutral()->willReturn(false);
-        $unitAdjustment->getAmount()->willReturn(20);
-
-        $this->provide($orderItem)->shouldReturn([20]);
-    }
-}
diff --git a/spec/Provider/OrderItemTaxesProviderSpec.php b/spec/Provider/OrderItemTaxesProviderSpec.php
new file mode 100644
index 00000000..57089fbf
--- /dev/null
+++ b/spec/Provider/OrderItemTaxesProviderSpec.php
@@ -0,0 +1,259 @@
+<?php
+
+/*
+ * This file is part of the Sylius package.
+ *
+ * (c) Sylius Sp. z o.o.
+ *
+ * For the full copyright and license information, please view the LICENSE
+ * file that was distributed with this source code.
+ */
+
+declare(strict_types=1);
+
+namespace spec\Sylius\PayPalPlugin\Provider;
+
+use Doctrine\Common\Collections\ArrayCollection;
+use PhpSpec\ObjectBehavior;
+use Sylius\Component\Core\Model\AdjustmentInterface;
+use Sylius\Component\Core\Model\OrderItemInterface;
+use Sylius\Component\Core\Model\OrderItemUnitInterface;
+
+final class OrderItemTaxesProviderSpec extends ObjectBehavior
+{
+    function it_allocates_neutral_order_item_taxes_to_the_units(
+        OrderItemInterface $orderItem,
+        AdjustmentInterface $neutralAdjustment,
+        OrderItemUnitInterface $firstOrderItemUnit,
+        OrderItemUnitInterface $secondOrderItemUnit,
+        OrderItemUnitInterface $thirdOrderItemUnit,
+    ): void {
+        $orderItem
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([$neutralAdjustment->getWrappedObject()]))
+        ;
+        $orderItem->getQuantity()->shouldBeCalled()->willReturn(3);
+
+        $neutralAdjustment->isNeutral()->willReturn(true);
+        $neutralAdjustment->getAmount()->willReturn(332);
+
+        $orderItem
+            ->getUnits()
+            ->willReturn(new ArrayCollection([
+                $firstOrderItemUnit->getWrappedObject(),
+                $secondOrderItemUnit->getWrappedObject(),
+                $thirdOrderItemUnit->getWrappedObject(),
+            ]))
+        ;
+
+        $firstOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->willReturn(new ArrayCollection([]))
+        ;
+        $firstOrderItemUnit->getId()->shouldBeCalled()->willReturn(100);
+
+        $secondOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->willReturn(new ArrayCollection([]))
+        ;
+        $secondOrderItemUnit->getId()->shouldBeCalled()->willReturn(101);
+
+        $thirdOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->willReturn(new ArrayCollection([]))
+        ;
+        $thirdOrderItemUnit->getId()->shouldBeCalled()->willReturn(102);
+
+        $this->provide($orderItem)->shouldReturn([
+            'total' => 332,
+            'itemTaxes' => [
+                '100' => [0 => 0, 1 => 111],
+                '101' => [0 => 0, 1 => 111],
+                '102' => [0 => 0, 1 => 110],
+            ],
+        ]);
+    }
+
+    function it_allocates_non_neutral_order_item_taxes_to_the_units(
+        OrderItemInterface $orderItem,
+        AdjustmentInterface $nonNeutralAdjustment,
+        OrderItemUnitInterface $firstOrderItemUnit,
+        OrderItemUnitInterface $secondOrderItemUnit,
+        OrderItemUnitInterface $thirdOrderItemUnit,
+    ): void {
+        $orderItem
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([$nonNeutralAdjustment->getWrappedObject()]))
+        ;
+        $orderItem->getQuantity()->shouldBeCalled()->willReturn(3);
+
+        $nonNeutralAdjustment->isNeutral()->willReturn(false);
+        $nonNeutralAdjustment->getAmount()->willReturn(557);
+
+        $orderItem
+            ->getUnits()
+            ->willReturn(new ArrayCollection([
+                $firstOrderItemUnit->getWrappedObject(),
+                $secondOrderItemUnit->getWrappedObject(),
+                $thirdOrderItemUnit->getWrappedObject(),
+            ]))
+        ;
+
+        $firstOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->willReturn(new ArrayCollection([]))
+        ;
+        $firstOrderItemUnit->getId()->shouldBeCalled()->willReturn(100);
+
+        $secondOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->willReturn(new ArrayCollection([]))
+        ;
+        $secondOrderItemUnit->getId()->shouldBeCalled()->willReturn(101);
+
+        $thirdOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->willReturn(new ArrayCollection([]))
+        ;
+        $thirdOrderItemUnit->getId()->shouldBeCalled()->willReturn(102);
+
+        $this->provide($orderItem)->shouldReturn([
+            'total' => 557,
+            'itemTaxes' => [
+                '100' => [0 => 186, 1 => 0],
+                '101' => [0 => 186, 1 => 0],
+                '102' => [0 => 185, 1 => 0],
+            ],
+        ]);
+    }
+
+    function it_provides_non_neutral_tax_based_on_given_order_item(
+        OrderItemInterface $orderItem,
+        OrderItemUnitInterface $firstOrderItemUnit,
+        OrderItemUnitInterface $secondOrderItemUnit,
+        OrderItemUnitInterface $thirdOrderItemUnit,
+        AdjustmentInterface $firstNonNeutralAdjustment,
+        AdjustmentInterface $secondNonNeutralAdjustment,
+        AdjustmentInterface $thirdNonNeutralAdjustment,
+    ): void {
+        $orderItem
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([]))
+        ;
+        $orderItem->getQuantity()->shouldBeCalled()->willReturn(3);
+        $orderItem
+            ->getUnits()
+            ->willReturn(new ArrayCollection([
+                $firstOrderItemUnit->getWrappedObject(),
+                $secondOrderItemUnit->getWrappedObject(),
+                $thirdOrderItemUnit->getWrappedObject(),
+            ]))
+        ;
+
+        $firstOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([$firstNonNeutralAdjustment->getWrappedObject()]))
+        ;
+        $firstOrderItemUnit->getId()->shouldBeCalled()->willReturn(100);
+
+        $secondOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([$secondNonNeutralAdjustment->getWrappedObject()]))
+        ;
+        $secondOrderItemUnit->getId()->shouldBeCalled()->willReturn(101);
+
+        $thirdOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([$thirdNonNeutralAdjustment->getWrappedObject()]))
+        ;
+        $thirdOrderItemUnit->getId()->shouldBeCalled()->willReturn(102);
+
+        $firstNonNeutralAdjustment->isNeutral()->shouldBeCalled()->willReturn(false);
+        $firstNonNeutralAdjustment->getAmount()->shouldBeCalled()->willReturn(20);
+
+        $secondNonNeutralAdjustment->isNeutral()->shouldBeCalled()->willReturn(false);
+        $secondNonNeutralAdjustment->getAmount()->shouldBeCalled()->willReturn(20);
+
+        $thirdNonNeutralAdjustment->isNeutral()->shouldBeCalled()->willReturn(false);
+        $thirdNonNeutralAdjustment->getAmount()->shouldBeCalled()->willReturn(19);
+
+        $this->provide($orderItem)->shouldReturn([
+            'total' => 59,
+            'itemTaxes' => [
+                '100' => [0 => 20, 1 => 0],
+                '101' => [0 => 20, 1 => 0],
+                '102' => [0 => 19, 1 => 0],
+            ],
+        ]);
+    }
+
+    function it_provides_neutral_tax_based_on_given_order_item(
+        OrderItemInterface $orderItem,
+        OrderItemUnitInterface $firstOrderItemUnit,
+        OrderItemUnitInterface $secondOrderItemUnit,
+        OrderItemUnitInterface $thirdOrderItemUnit,
+        AdjustmentInterface $firstNeutralAdjustment,
+        AdjustmentInterface $secondNeutralAdjustment,
+        AdjustmentInterface $thirdNeutralAdjustment,
+    ): void {
+        $orderItem
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([]))
+        ;
+        $orderItem->getQuantity()->shouldBeCalled()->willReturn(3);
+        $orderItem
+            ->getUnits()
+            ->willReturn(new ArrayCollection([
+                $firstOrderItemUnit->getWrappedObject(),
+                $secondOrderItemUnit->getWrappedObject(),
+                $thirdOrderItemUnit->getWrappedObject(),
+            ]))
+        ;
+
+        $firstOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([$firstNeutralAdjustment->getWrappedObject()]))
+        ;
+        $firstOrderItemUnit->getId()->shouldBeCalled()->willReturn(100);
+
+        $secondOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([$secondNeutralAdjustment->getWrappedObject()]))
+        ;
+        $secondOrderItemUnit->getId()->shouldBeCalled()->willReturn(101);
+
+        $thirdOrderItemUnit
+            ->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT)
+            ->shouldBeCalled()
+            ->willReturn(new ArrayCollection([$thirdNeutralAdjustment->getWrappedObject()]))
+        ;
+        $thirdOrderItemUnit->getId()->shouldBeCalled()->willReturn(102);
+
+        $firstNeutralAdjustment->isNeutral()->shouldBeCalled()->willReturn(true);
+        $firstNeutralAdjustment->getAmount()->shouldBeCalled()->willReturn(30);
+
+        $secondNeutralAdjustment->isNeutral()->shouldBeCalled()->willReturn(true);
+        $secondNeutralAdjustment->getAmount()->shouldBeCalled()->willReturn(29);
+
+        $thirdNeutralAdjustment->isNeutral()->shouldBeCalled()->willReturn(true);
+        $thirdNeutralAdjustment->getAmount()->shouldBeCalled()->willReturn(29);
+
+        $this->provide($orderItem)->shouldReturn([
+            'total' => 88,
+            'itemTaxes' => [
+                '100' => [0 => 0, 1 => 30],
+                '101' => [0 => 0, 1 => 29],
+                '102' => [0 => 0, 1 => 29],
+            ],
+        ]);
+    }
+}
diff --git a/spec/Provider/PayPalItemDataProviderSpec.php b/spec/Provider/PayPalItemDataProviderSpec.php
index cfa26423..ea39fcf8 100644
--- a/spec/Provider/PayPalItemDataProviderSpec.php
+++ b/spec/Provider/PayPalItemDataProviderSpec.php
@@ -17,19 +17,19 @@
 use PhpSpec\ObjectBehavior;
 use Sylius\Component\Core\Model\OrderInterface;
 use Sylius\Component\Core\Model\OrderItemInterface;
-use Sylius\PayPalPlugin\Provider\OrderItemNonNeutralTaxesProviderInterface;
+use Sylius\PayPalPlugin\Provider\OrderItemTaxesProviderInterface;
 
 final class PayPalItemDataProviderSpec extends ObjectBehavior
 {
-    function let(OrderItemNonNeutralTaxesProviderInterface $orderItemNonNeutralTaxesProvider): void
+    function let(OrderItemTaxesProviderInterface $orderItemTaxesProvider): void
     {
-        $this->beConstructedWith($orderItemNonNeutralTaxesProvider);
+        $this->beConstructedWith($orderItemTaxesProvider);
     }
 
-    function it_returns_array_of_items_with_tax(
+    function it_returns_array_of_items_with_non_neutral_tax(
         OrderInterface $order,
         OrderItemInterface $orderItem,
-        OrderItemNonNeutralTaxesProviderInterface $orderItemNonNeutralTaxesProvider,
+        OrderItemTaxesProviderInterface $orderItemTaxesProvider,
     ): void {
         $order->getItems()->willReturn(new ArrayCollection([$orderItem->getWrappedObject()]));
         $orderItem->getProductName()->willReturn('PRODUCT_ONE');
@@ -38,7 +38,10 @@ function it_returns_array_of_items_with_tax(
         $orderItem->getUnitPrice()->willReturn(2000);
         $orderItem->getQuantity()->willReturn(1);
 
-        $orderItemNonNeutralTaxesProvider->provide($orderItem)->willReturn([200]);
+        $orderItemTaxesProvider->provide($orderItem)->willReturn([
+            'total' => 200,
+            'itemTaxes' => [1 => [0 => 200, 1 => 0]],
+        ]);
 
         $this->provide($order)->shouldReturn(
             [
@@ -62,10 +65,49 @@ function it_returns_array_of_items_with_tax(
         );
     }
 
-    function it_returns_array_of_items_with_different_quantities_with_tax(
+    function it_returns_array_of_items_with_neutral_tax(
         OrderInterface $order,
         OrderItemInterface $orderItem,
-        OrderItemNonNeutralTaxesProviderInterface $orderItemNonNeutralTaxesProvider,
+        OrderItemTaxesProviderInterface $orderItemTaxesProvider,
+    ): void {
+        $order->getItems()->willReturn(new ArrayCollection([$orderItem->getWrappedObject()]));
+        $orderItem->getProductName()->willReturn('PRODUCT_ONE');
+        $order->getCurrencyCode()->willReturn('PLN');
+
+        $orderItem->getUnitPrice()->willReturn(2000);
+        $orderItem->getQuantity()->willReturn(1);
+
+        $orderItemTaxesProvider->provide($orderItem)->willReturn([
+            'total' => 200,
+            'itemTaxes' => [1 => [0 => 0, 1 => 200]],
+        ]);
+
+        $this->provide($order)->shouldReturn(
+            [
+                'items' => [
+                    [
+                        'name' => 'PRODUCT_ONE',
+                        'unit_amount' => [
+                            'value' => '18.00',
+                            'currency_code' => 'PLN',
+                        ],
+                        'quantity' => 1,
+                        'tax' => [
+                            'value' => '2.00',
+                            'currency_code' => 'PLN',
+                        ],
+                    ],
+                ],
+                'total_item_value' => '18.00',
+                'total_tax' => '2.00',
+            ],
+        );
+    }
+
+    function it_returns_array_of_items_with_different_quantities_with_non_neutral_tax(
+        OrderInterface $order,
+        OrderItemInterface $orderItem,
+        OrderItemTaxesProviderInterface $orderItemTaxesProvider,
     ): void {
         $order->getItems()->willReturn(new ArrayCollection([$orderItem->getWrappedObject()]));
         $orderItem->getProductName()->willReturn('PRODUCT_ONE');
@@ -74,7 +116,14 @@ function it_returns_array_of_items_with_different_quantities_with_tax(
         $orderItem->getUnitPrice()->willReturn(2000);
         $orderItem->getQuantity()->willReturn(3);
 
-        $orderItemNonNeutralTaxesProvider->provide($orderItem)->willReturn([200, 200, 200]);
+        $orderItemTaxesProvider->provide($orderItem)->willReturn([
+            'total' => 600,
+            'itemTaxes' => [
+                1 => [0 => 200, 1 => 0],
+                2 => [0 => 200, 1 => 0],
+                3 => [0 => 200, 1 => 0],
+            ],
+        ]);
 
         $this->provide($order)->shouldReturn(
             [
@@ -122,10 +171,77 @@ function it_returns_array_of_items_with_different_quantities_with_tax(
         );
     }
 
+    function it_returns_array_of_items_with_different_quantities_with_neutral_tax(
+        OrderInterface $order,
+        OrderItemInterface $orderItem,
+        OrderItemTaxesProviderInterface $orderItemTaxesProvider,
+    ): void {
+        $order->getItems()->willReturn(new ArrayCollection([$orderItem->getWrappedObject()]));
+        $orderItem->getProductName()->willReturn('PRODUCT_ONE');
+        $order->getCurrencyCode()->willReturn('PLN');
+
+        $orderItem->getUnitPrice()->willReturn(2000);
+        $orderItem->getQuantity()->willReturn(3);
+
+        $orderItemTaxesProvider->provide($orderItem)->willReturn([
+            'total' => 600,
+            'itemTaxes' => [
+                1 => [0 => 0, 1 => 200],
+                2 => [0 => 0, 1 => 200],
+                3 => [0 => 0, 1 => 200],
+            ],
+        ]);
+
+        $this->provide($order)->shouldReturn(
+            [
+                'items' => [
+                    [
+                        'name' => 'PRODUCT_ONE',
+                        'unit_amount' => [
+                            'value' => '18.00',
+                            'currency_code' => 'PLN',
+                        ],
+                        'quantity' => 1,
+                        'tax' => [
+                            'value' => '2.00',
+                            'currency_code' => 'PLN',
+                        ],
+                    ],
+                    [
+                        'name' => 'PRODUCT_ONE',
+                        'unit_amount' => [
+                            'value' => '18.00',
+                            'currency_code' => 'PLN',
+                        ],
+                        'quantity' => 1,
+                        'tax' => [
+                            'value' => '2.00',
+                            'currency_code' => 'PLN',
+                        ],
+                    ],
+                    [
+                        'name' => 'PRODUCT_ONE',
+                        'unit_amount' => [
+                            'value' => '18.00',
+                            'currency_code' => 'PLN',
+                        ],
+                        'quantity' => 1,
+                        'tax' => [
+                            'value' => '2.00',
+                            'currency_code' => 'PLN',
+                        ],
+                    ],
+                ],
+                'total_item_value' => '54.00',
+                'total_tax' => '6.00',
+            ],
+        );
+    }
+
     function it_returns_array_of_items_with_different_quantities_without_tax(
         OrderInterface $order,
         OrderItemInterface $orderItem,
-        OrderItemNonNeutralTaxesProviderInterface $orderItemNonNeutralTaxesProvider,
+        OrderItemTaxesProviderInterface $orderItemTaxesProvider,
     ): void {
         $order->getItems()->willReturn(new ArrayCollection([$orderItem->getWrappedObject()]));
         $orderItem->getProductName()->willReturn('PRODUCT_ONE');
@@ -134,7 +250,7 @@ function it_returns_array_of_items_with_different_quantities_without_tax(
         $orderItem->getUnitPrice()->willReturn(2000);
         $orderItem->getQuantity()->willReturn(3);
 
-        $orderItemNonNeutralTaxesProvider->provide($orderItem)->willReturn([0]);
+        $orderItemTaxesProvider->provide($orderItem)->willReturn(['total' => 0]);
 
         $this->provide($order)->shouldReturn(
             [
@@ -162,7 +278,7 @@ function it_returns_array_of_different_items_with_different_quantities_without_t
         OrderInterface $order,
         OrderItemInterface $orderItemOne,
         OrderItemInterface $orderItemTwo,
-        OrderItemNonNeutralTaxesProviderInterface $orderItemNonNeutralTaxesProvider,
+        OrderItemTaxesProviderInterface $orderItemTaxesProvider,
     ): void {
         $order->getItems()
             ->willReturn(new ArrayCollection([$orderItemOne->getWrappedObject(), $orderItemTwo->getWrappedObject()]));
@@ -176,8 +292,8 @@ function it_returns_array_of_different_items_with_different_quantities_without_t
 
         $order->getCurrencyCode()->willReturn('PLN');
 
-        $orderItemNonNeutralTaxesProvider->provide($orderItemOne)->willReturn([0]);
-        $orderItemNonNeutralTaxesProvider->provide($orderItemTwo)->willReturn([0]);
+        $orderItemTaxesProvider->provide($orderItemOne)->willReturn(['total' => 0]);
+        $orderItemTaxesProvider->provide($orderItemTwo)->willReturn(['total' => 0]);
 
         $this->provide($order)->shouldReturn(
             [
@@ -213,11 +329,11 @@ function it_returns_array_of_different_items_with_different_quantities_without_t
         );
     }
 
-    function it_returns_array_of_different_items_with_different_quantities_with_tax(
+    function it_returns_array_of_different_items_with_different_quantities_with_different_taxes(
         OrderInterface $order,
         OrderItemInterface $orderItemOne,
         OrderItemInterface $orderItemTwo,
-        OrderItemNonNeutralTaxesProviderInterface $orderItemNonNeutralTaxesProvider,
+        OrderItemTaxesProviderInterface $orderItemTaxesProvider,
     ): void {
         $order->getItems()->willReturn(new ArrayCollection([$orderItemOne->getWrappedObject(), $orderItemTwo->getWrappedObject()]));
         $orderItemOne->getProductName()->willReturn('PRODUCT_ONE');
@@ -230,8 +346,21 @@ function it_returns_array_of_different_items_with_different_quantities_with_tax(
 
         $order->getCurrencyCode()->willReturn('PLN');
 
-        $orderItemNonNeutralTaxesProvider->provide($orderItemOne)->willReturn([100, 100, 100]);
-        $orderItemNonNeutralTaxesProvider->provide($orderItemTwo)->willReturn([200, 100]);
+        $orderItemTaxesProvider->provide($orderItemOne)->willReturn([
+            'total' => 300,
+            'itemTaxes' => [
+                1 => [0 => 100, 1 => 0],
+                2 => [0 => 100, 1 => 0],
+                3 => [0 => 100, 1 => 0],
+            ],
+        ]);
+        $orderItemTaxesProvider->provide($orderItemTwo)->willReturn([
+            'total' => 200,
+            'itemTaxes' => [
+                1 => [0 => 0, 1 => 100],
+                2 => [0 => 0, 1 => 100],
+            ],
+        ]);
 
         $this->provide($order)->shouldReturn(
             [
@@ -275,19 +404,19 @@ function it_returns_array_of_different_items_with_different_quantities_with_tax(
                     [
                         'name' => 'PRODUCT_TWO',
                         'unit_amount' => [
-                            'value' => '10.00',
+                            'value' => '9.00',
                             'currency_code' => 'PLN',
                         ],
                         'quantity' => 1,
                         'tax' => [
-                            'value' => '2.00',
+                            'value' => '1.00',
                             'currency_code' => 'PLN',
                         ],
                     ],
                     [
                         'name' => 'PRODUCT_TWO',
                         'unit_amount' => [
-                            'value' => '10.00',
+                            'value' => '9.00',
                             'currency_code' => 'PLN',
                         ],
                         'quantity' => 1,
@@ -297,8 +426,8 @@ function it_returns_array_of_different_items_with_different_quantities_with_tax(
                         ],
                     ],
                 ],
-                'total_item_value' => '80.00',
-                'total_tax' => '6.00',
+                'total_item_value' => '78.00',
+                'total_tax' => '5.00',
             ],
         );
     }
diff --git a/src/Provider/OrderItemNonNeutralTaxesProvider.php b/src/Provider/OrderItemNonNeutralTaxesProvider.php
deleted file mode 100644
index ee3ddb43..00000000
--- a/src/Provider/OrderItemNonNeutralTaxesProvider.php
+++ /dev/null
@@ -1,51 +0,0 @@
-<?php
-
-/*
- * This file is part of the Sylius package.
- *
- * (c) Sylius Sp. z o.o.
- *
- * For the full copyright and license information, please view the LICENSE
- * file that was distributed with this source code.
- */
-
-declare(strict_types=1);
-
-namespace Sylius\PayPalPlugin\Provider;
-
-use Doctrine\Common\Collections\Collection;
-use Sylius\Component\Core\Model\AdjustmentInterface;
-use Sylius\Component\Core\Model\OrderItemInterface;
-use Sylius\Component\Core\Model\OrderItemUnitInterface;
-
-final class OrderItemNonNeutralTaxesProvider implements OrderItemNonNeutralTaxesProviderInterface
-{
-    public function provide(OrderItemInterface $orderItem): iterable
-    {
-        $taxes = [];
-
-        /** @var Collection<int, AdjustmentInterface> $orderItemTaxAdjustments */
-        $orderItemTaxAdjustments = $orderItem->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT);
-        foreach ($orderItemTaxAdjustments as $taxAdjustment) {
-            if (!$taxAdjustment->isNeutral()) {
-                $taxes[] = $taxAdjustment->getAmount();
-            }
-        }
-
-        /** @var Collection<array-key, OrderItemUnitInterface> $orderItemUnits */
-        $orderItemUnits = $orderItem->getUnits();
-
-        foreach ($orderItemUnits as $unit) {
-            /** @var Collection<int, AdjustmentInterface> $unitAdjustments */
-            $unitAdjustments = $unit->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT);
-
-            foreach ($unitAdjustments as $taxAdjustment) {
-                if (!$taxAdjustment->isNeutral()) {
-                    $taxes[] = $taxAdjustment->getAmount();
-                }
-            }
-        }
-
-        return (empty($taxes)) ? [0] : $taxes;
-    }
-}
diff --git a/src/Provider/OrderItemTaxesProvider.php b/src/Provider/OrderItemTaxesProvider.php
new file mode 100644
index 00000000..838eb9f2
--- /dev/null
+++ b/src/Provider/OrderItemTaxesProvider.php
@@ -0,0 +1,58 @@
+<?php
+
+/*
+ * This file is part of the Sylius package.
+ *
+ * (c) Sylius Sp. z o.o.
+ *
+ * For the full copyright and license information, please view the LICENSE
+ * file that was distributed with this source code.
+ */
+
+declare(strict_types=1);
+
+namespace Sylius\PayPalPlugin\Provider;
+
+use Sylius\Component\Core\Model\AdjustmentInterface;
+use Sylius\Component\Core\Model\OrderItemInterface;
+
+final class OrderItemTaxesProvider implements OrderItemTaxesProviderInterface
+{
+    public function provide(OrderItemInterface $orderItem): array
+    {
+        $orderItemTaxes = [0 => 0, 1 => 0];
+        foreach ($orderItem->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT) as $taxAdjustment) {
+            $orderItemTaxes[(int) $taxAdjustment->isNeutral()] += $taxAdjustment->getAmount();
+        }
+
+        [0 => $nonNeutralItemTaxes, 1 => $neutralItemTaxes] = $orderItemTaxes;
+
+        $totalTaxes = ['total' => 0, 'itemTaxes' => []];
+        $unitCount = $orderItem->getQuantity();
+
+        foreach ($orderItem->getUnits() as $unit) {
+            $unitId = (string) $unit->getId();
+
+            $nonNeutralTaxAllocation = (int) ceil($nonNeutralItemTaxes / $unitCount);
+            $neutralTaxAllocation = (int) ceil($neutralItemTaxes / $unitCount);
+
+            $totalTaxes['itemTaxes'][$unitId][0] = $nonNeutralTaxAllocation;
+            $totalTaxes['itemTaxes'][$unitId][1] = $neutralTaxAllocation;
+
+            $totalTaxes['total'] += $nonNeutralTaxAllocation;
+            $totalTaxes['total'] += $neutralTaxAllocation;
+
+            $nonNeutralItemTaxes -= $nonNeutralTaxAllocation;
+            $neutralItemTaxes -= $neutralTaxAllocation;
+
+            --$unitCount;
+
+            foreach ($unit->getAdjustments(AdjustmentInterface::TAX_ADJUSTMENT) as $taxAdjustment) {
+                $totalTaxes['itemTaxes'][$unitId][(int) $taxAdjustment->isNeutral()] += $taxAdjustment->getAmount();
+                $totalTaxes['total'] += $taxAdjustment->getAmount();
+            }
+        }
+
+        return $totalTaxes;
+    }
+}
diff --git a/src/Provider/OrderItemNonNeutralTaxesProviderInterface.php b/src/Provider/OrderItemTaxesProviderInterface.php
similarity index 58%
rename from src/Provider/OrderItemNonNeutralTaxesProviderInterface.php
rename to src/Provider/OrderItemTaxesProviderInterface.php
index ad3b4918..b9de6e64 100644
--- a/src/Provider/OrderItemNonNeutralTaxesProviderInterface.php
+++ b/src/Provider/OrderItemTaxesProviderInterface.php
@@ -15,8 +15,13 @@
 
 use Sylius\Component\Core\Model\OrderItemInterface;
 
-interface OrderItemNonNeutralTaxesProviderInterface
+interface OrderItemTaxesProviderInterface
 {
-    /** @return array|int[] */
-    public function provide(OrderItemInterface $orderItem): iterable;
+    /**
+     * @return array{
+     *     total: int,
+     *     itemTaxes: array<string, array{0: int, 1: int}>
+     * }
+     */
+    public function provide(OrderItemInterface $orderItem): array;
 }
diff --git a/src/Provider/PayPalItemDataProvider.php b/src/Provider/PayPalItemDataProvider.php
index 4b1d4dc9..fefbb97e 100644
--- a/src/Provider/PayPalItemDataProvider.php
+++ b/src/Provider/PayPalItemDataProvider.php
@@ -13,17 +13,12 @@
 
 namespace Sylius\PayPalPlugin\Provider;
 
-use Doctrine\Common\Collections\Collection;
 use Sylius\Component\Core\Model\OrderInterface;
-use Sylius\Component\Core\Model\OrderItemInterface;
 
 final class PayPalItemDataProvider implements PayPalItemDataProviderInterface
 {
-    private OrderItemNonNeutralTaxesProviderInterface $orderItemNonNeutralTaxesProvider;
-
-    public function __construct(OrderItemNonNeutralTaxesProviderInterface $orderItemNonNeutralTaxesProvider)
+    public function __construct(private readonly OrderItemTaxesProviderInterface $orderItemTaxesProvider)
     {
-        $this->orderItemNonNeutralTaxesProvider = $orderItemNonNeutralTaxesProvider;
     }
 
     public function provide(OrderInterface $order): array
@@ -34,36 +29,60 @@ public function provide(OrderInterface $order): array
             'total_tax' => 0,
         ];
 
-        /** @var Collection<int, OrderItemInterface> $orderItems */
-        $orderItems = $order->getItems();
-
-        foreach ($orderItems as $orderItem) {
-            $nonNeutralTaxes = $this->orderItemNonNeutralTaxesProvider->provide($orderItem);
-            /** @var int $nonNeutralTax */
-            foreach ($nonNeutralTaxes as $nonNeutralTax) {
-                $displayQuantity = $nonNeutralTaxes === [0] ? $orderItem->getQuantity() : 1;
-                $itemValue = $orderItem->getUnitPrice();
-                $itemData['total_item_value'] += ($itemValue * $displayQuantity) / 100;
-                $itemData['total_tax'] += ($nonNeutralTax * $displayQuantity) / 100;
-
-                $itemData['items'][] = [
-                    'name' => $orderItem->getProductName(),
-                    'unit_amount' => [
-                        'value' => number_format($itemValue / 100, 2, '.', ''),
-                        'currency_code' => $order->getCurrencyCode(),
-                    ],
-                    'quantity' => $displayQuantity,
-                    'tax' => [
-                        'value' => number_format($nonNeutralTax / 100, 2, '.', ''),
-                        'currency_code' => $order->getCurrencyCode(),
-                    ],
-                ];
+        $currencyCode = (string) $order->getCurrencyCode();
+
+        foreach ($order->getItems() as $orderItem) {
+            $productName = (string) $orderItem->getProductName();
+            $itemValue = $orderItem->getUnitPrice();
+
+            $taxes = $this->orderItemTaxesProvider->provide($orderItem);
+
+            if ($taxes['total'] === 0) {
+                $this->addItem($itemData, $productName, $orderItem->getQuantity(), $itemValue, 0, $currencyCode);
+
+                continue;
+            }
+
+            foreach ($taxes['itemTaxes'] as $itemTaxes) {
+                $this->addItem(
+                    $itemData,
+                    $productName,
+                    1,
+                    $itemValue - $itemTaxes[1],
+                    array_sum($itemTaxes),
+                    $currencyCode,
+                );
             }
         }
 
-        $itemData['total_item_value'] = number_format($itemData['total_item_value'], 2, '.', '');
-        $itemData['total_tax'] = number_format($itemData['total_tax'], 2, '.', '');
+        $itemData['total_item_value'] = number_format($itemData['total_item_value'] / 100, 2, '.', '');
+        $itemData['total_tax'] = number_format($itemData['total_tax'] / 100, 2, '.', '');
 
         return $itemData;
     }
+
+    private function addItem(
+        array &$itemData,
+        string $productName,
+        int $quantity,
+        int $itemValue,
+        int $tax,
+        string $currencyCode,
+    ): void {
+        $itemData['total_item_value'] += $itemValue * $quantity;
+        $itemData['total_tax'] += $tax * $quantity;
+
+        $itemData['items'][] = [
+            'name' => $productName,
+            'unit_amount' => [
+                'value' => number_format($itemValue / 100, 2, '.', ''),
+                'currency_code' => $currencyCode,
+            ],
+            'quantity' => $quantity,
+            'tax' => [
+                'value' => number_format($tax / 100, 2, '.', ''),
+                'currency_code' => $currencyCode,
+            ],
+        ];
+    }
 }
diff --git a/src/Resources/config/services.xml b/src/Resources/config/services.xml
index 8385cf0b..18414f2a 100644
--- a/src/Resources/config/services.xml
+++ b/src/Resources/config/services.xml
@@ -65,15 +65,15 @@
         </service>
 
         <service
-            id="Sylius\PayPalPlugin\Provider\OrderItemNonNeutralTaxProviderInterface"
-            class="Sylius\PayPalPlugin\Provider\OrderItemNonNeutralTaxesProvider"
+            id="Sylius\PayPalPlugin\Provider\OrderItemTaxProviderInterface"
+            class="Sylius\PayPalPlugin\Provider\OrderItemTaxesProvider"
         />
 
         <service
             id="Sylius\PayPalPlugin\Provider\PayPalItemDataProviderInterface"
             class="Sylius\PayPalPlugin\Provider\PayPalItemDataProvider"
         >
-            <argument type="service" id="Sylius\PayPalPlugin\Provider\OrderItemNonNeutralTaxProviderInterface" />
+            <argument type="service" id="Sylius\PayPalPlugin\Provider\OrderItemTaxProviderInterface" />
         </service>
 
         <service