RGS code BMvaTer: acquisition or production…
RGS group BMvaTer 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 BMvaTer contains 4 accounts (0201010 to 0201030) and belongs in the Dutch annual accounts under Business premises and land. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BMvaTer |
| Main group | Tangible fixed assets (BMva) |
| Accounts | 4 |
| Account numbers | 0201010 to 0201030 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Business premises and land |
| Type | assets |
The accounts in RGS group BMvaTer
BMvaTer includes in RGS 3.8, among others, Acquisition or production cost: land and Current cost: land. All 4 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 0201010 | BMvaTerVvp | Acquisition or production cost: land | Debit | Basic, Sole proprietorship/vof option |
| 0201015 | BMvaTerAkp | Current cost: land | Debit | Basic, Sole proprietorship/vof option |
| 0201020 | BMvaTerCae | Accumulated depreciation and impairment: land | Credit | Basic, Sole proprietorship/vof option |
| 0201030 | BMvaTerCuh | Cumulative revaluations: land | Debit | Basic, Sole proprietorship/vof option |
How this group ends up on the balance sheet
Jaarrekening.io maps BMvaTer by default to the line item Business premises and land. 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 BMvaTer, 3 have a normal debit balance and 1 a normal credit balance. By scheme option: 4× Basic, 4× Sole proprietorship/vof option. 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 BMvaTer a debit or credit account?
The accounts of BMvaTer 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 BMvaTer belong to?
Jaarrekening.io maps BMvaTer by default to Business premises and land. You can change that per account during your review.
Which account numbers belong to BMvaTer?
In the RGS MKB scheme 0201010 to 0201030.
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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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