prova questo:
codice:
Private Sub Command1_Click()
    Dim euro As Double
    Dim i, j, sw As Integer
    lbl_euro.Caption = ""
    euro = txt_lire.Text / 1936.27
    For i = 1 To Len(euro)
        lbl_euro.Caption = lbl_euro.Caption & Mid(euro, i, 1)
        If Mid(euro, i, 1) = "," Then sw = 1
        If sw = 1 Then j = j + 1
        If j = 3 Then Exit For
    Next i
    If Right(lbl_euro.Caption, 2) = "00" Then lbl_euro.Caption = Replace(lbl_euro.Caption, "00", "")
End Sub