RGS code BMvaMei: acquisition or production…
RGS group BMvaMei in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group BMvaMei contains 4 accounts (0210010 to 0210030) and belongs in the Dutch annual accounts under Plant and machinery. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BMvaMei |
| Main group | Tangible fixed assets (BMva) |
| Accounts | 4 |
| Account numbers | 0210010 to 0210030 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Plant and machinery |
| Type | assets |
The accounts in RGS group BMvaMei
BMvaMei includes in RGS 3.8, among others, Acquisition or production cost: plant and machinery and Current cost: plant and machinery. All 4 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0210010 | BMvaMeiVvp | Acquisition or production cost: plant and machinery | Debit | Basic, Sole proprietorship/vof option, ZZP |
| 0210015 | BMvaMeiAkp | Current cost: plant and machinery | Debit | Basic, Sole proprietorship/vof option |
| 0210020 | BMvaMeiCae | Accumulated depreciation and impairment: plant and machinery | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 0210030 | BMvaMeiCuh | Cumulative revaluations: plant and machinery | Debit | Basic, Sole proprietorship/vof option, ZZP |
How this group ends up on the balance sheet
Jaarrekening.io maps BMvaMei by default to the line item Plant and machinery. This is a proposal based on the RGS code; the balance of all accounts in the group is added up under that line item. On the balance sheet this follows the layout of Title 9 Book 2 DCC; the group belongs to main group Tangible fixed assets (BMva).
Posting to these accounts
Of the 4 accounts in BMvaMei, 3 have a normal debit balance and 1 a normal credit balance. By scheme option: 4× Basic, 4× Sole proprietorship/vof option, 3× ZZP. Accounts on the other side reduce the amount of the group, for example as a correction or depreciation.
For fixed assets, the purchase price sits on the account for the acquisition or production cost and the depreciation separately on the account for accumulated depreciation. If you buy an asset of 10.000 euro and write off 2.000 euro in the first year, 10.000 euro is debited to the purchase price and 2.000 euro credited to the depreciation; the book value on the balance sheet is 8.000 euro.
Sources
Frequently asked questions
Is BMvaMei a debit or credit account?
The accounts of BMvaMei are in RGS 3.8 normally on the debit and credit side (this differs per account, see the table).
Which annual accounts line item does BMvaMei belong to?
Jaarrekening.io maps BMvaMei by default to Plant and machinery. You can change that per account during your review.
Which account numbers belong to BMvaMei?
In the RGS MKB scheme 0210010 to 0210030.
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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.
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