RGS chart of accounts
RGS codes per group
The reference ledger scheme (RGS) 3.8 per group, linked to the line items of Title 9 Book 2 of the Dutch Civil Code.
✓ First annual accounts free
✓ Micro to large entities
✓ Dutch GAAP: Title 9, Book 2 DCC
✓ Primary database in the EU
The short answer
This page shows 90 groups from the RGS 3.8 SME scheme. Each group has its own page with accounts, debit or credit and the annual accounts line item.
Updated 30 October 2026
Groups per main group
Intangible fixed assets (BIva)
- BIvaKoo: acquisition or production cost development costs
- BIvaCev: acquisition or production cost concessions, permits and intel
- BIvaGoo: acquisition or production cost goodwill
- BIvaVoi: acquisition or production cost prepayments on intangible
Tangible fixed assets (BMva)
- BMvaTer: acquisition or production cost land
- BMvaBeg: acquisition or production cost company buildings
- BMvaVer: acquisition or production cost alterations
- BMvaMei: acquisition or production cost machinery and installations
- BMvaObe: acquisition or production cost other fixed operating assets
- BMvaBei: acquisition or production cost fixtures and equipment
- BMvaTev: acquisition or production cost cars and other transport
- BMvaVbi: acquisition or production cost fixed operating assets under constr
- BMvaVmv: acquisition or production cost prepayments on tangible fixed ass
- BMvaNad: acquisition or production cost assets not used in the business op
Investment property (BVas)
Financial fixed assets (BFva)
- BFvaOvr: principal loans, advances and guarantees on behalf of directors
Inventories (BVrd)
Receivables (BVor)
- BVorVog: current account group company 1
- BVorVov: current account other affiliated company 1
- BVorVop: current account participant and company in which an interest is held
- BVorVbk: receivables on account of taxes
- BVorOvr: loans, advances and guarantees on behalf of directors and former
- BVorOva: prepaid invoices prepayments and accrued income
- BVorTus: transit accounts payments
Cash and cash equivalents (BLim)
Group equity - Equity - Capital (BEiv)
- BEivGok: ordinary shares share capital
- BEivWer: negative credit reserve as a result of the translation of the
- BEivOre: retained earnings undistributed profit
- BEivKap: business capital excluding tax reserves tax equity
- BEivKa2: business capital excluding tax reserves tax equity
- BEivKa3: business capital excluding tax reserves tax equity
- BEivKa4: business capital excluding tax reserves tax equity
- BEivKa5: business capital excluding tax reserves tax equity
- BEivFir: reinvestment reserve tax equity
Provisions (BVrz)
- BVrzOvz: provision for repair costs other provisions
Non-current liabilities (BLas)
- BLasSak: principal mortgages from credit institutions (non-current)
Current liabilities (BSch)
- BSchSak: current account with credit institutions amounts owed to credit institutions
- BSchCre: trade creditors nominal amounts owed to suppliers and trade credit
- BSchSag: amount owed to group company 1
- BSchSao: amount owed to other affiliated company 1
- BSchSap: amounts owed to participant and to company in which an interest is held
- BSchBep: turnover tax payable
- BSchAos: mortgages from credit institutions (current)
- BSchSal: net wages other liabilities
- BSchOvs: current account directors (current)
- BSchOpa: invoices still to be received accruals and deferred income
- BSchTus: transit accounts payments
Net turnover (WOmz)
- WOmzNop: 1a. Net turnover from deliveries of produced goods subject to high rate
- WOmzNoh: 1a. Net turnover from sale of trading goods subject to high rate
- WOmzNod: 1a. Net turnover from services rendered subject to high rate
- WOmzNoo: other net turnover of which licences other net turnover
- WOmzOit: turnover intercompany transactions
- WOmzGrp: net turnover group 1
Cost of sales (WKpr)
- WKprKvg: cost of raw and auxiliary materials purchased in the Netherlands cost of ra
- WKprInh: purchase value of trading goods
- WKprInp: cost value of production goods
- WKprGrp: cost of sales - purchase value group 1
Employee benefit expenses (WPer)
- WPerLes: remuneration of directors and former directors wages and salaries
- WPerSol: social security contributions social charges
- WPerPen: pension contributions pension costs
Depreciation of intangible and tangible fixed assets (WAfs)
- WAfsAiv: depreciation formation and share issue costs depr
- WAfsAmv: depreciation land
- WAfsRvi: book result formation and share issue costs book resu
- WAfsRvm: book result land book result on tangible fixed assets
- WAfsDae: depreciation charged on depreciation and impairment
Other operating expenses (WBed)
- WBedWkr: work-related costs tax-free allowance other staff-related costs
- WBedOvp: temporary staff other personnel costs
- WBedHui: service contract charges accommodation costs
- WBedEem: repair and maintenance of equipment operating and machine costs
- WBedVkk: advertising costs sales-related costs
- WBedAut: fuel costs cars car costs and other means of transport
- WBedTra: fuel costs means of transport transport costs
- WBedKan: office supplies office costs
- WBedOrg: holding costs organisation costs
- WBedAss: business liability insurance insurance costs
- WBedAea: accountancy and advisory costs
- WBedAdl: levies administrative burdens
- WBedDvv: addition to provision for claims, disputes and legal proceedi
- WBedAlk: general costs other costs
Income from receivables that are part of fixed assets and from securities (WOvt)
- WOvtRof: interest income receivables from group companies domestic income from re
Value changes of financial fixed assets and of securities (WWfa)
- WWfaBwv: special impairments of financial fixed assets
Financial income and expenses (WFbe)
- WFbeRlm: interest income receivables from group companies domestic
- WFbeRls: interest expenses subordinated loans
- WFbeOrl: interest expenses pension obligations
Taxes (WBel)
- WBelBgr: deferred taxes taxes on profit or loss
Share in result of participating interests (WRed)
Sources
Legal notice: this information is general in nature and does not replace tax or legal advice or an audit by an accountant. The accuracy and completeness of the annual accounts remain the responsibility of the board.
Frequently asked questions
What is RGS?
The Reference Ledger Scheme (Referentie GrootboekSchema) is the standard chart of accounts for Dutch companies and the basis for XBRL reporting.
Read more
Preparing Dutch annual accounts?
Your first set of annual accounts is free, for every size class. Create an account and prepare the annual accounts of your Dutch company under Title 9 of Book 2 of the Dutch Civil Code.
Get started