RGS code BSchBep: VAT payable
RGS group BSchBep 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 BSchBep contains 15 accounts (1205010 to 1208900) and belongs in the Dutch annual accounts under Taxes and social security contributions. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | BSchBep |
| Main group | Current liabilities (BSch) |
| Accounts | 15 |
| Account numbers | 1205010 to 1208900 |
| Normal balance | debit and credit |
| Line item in the annual accounts | Taxes and social security contributions |
| Type | liabilities |
The accounts in RGS group BSchBep
BSchBep includes in RGS 3.8, among others, VAT payable and 1a VAT on supplies/services, standard rate. All 15 accounts are listed below with number, full code, normal balance and scheme option.
| Account number | RGS code | Description | Normal balance | Scheme option |
|---|---|---|---|---|
| 1205010 | BSchBepBtw | VAT payable | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1205020 | BSchBepBla | 1a VAT on supplies/services, standard rate | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1205021 | BSchBepBlv | 1b VAT on supplies/services, reduced rate | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1205022 | BSchBepBlo | 1c VAT on supplies/services, other rates | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1205023 | BSchBepBop | 1d VAT on private use | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1205024 | BSchBepBlw | 2a VAT on supplies/services where the tax is reverse-charged | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1205025 | BSchBepBlb | 4a VAT on supplies/services from countries outside the EU | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1205026 | BSchBepBlu | 4b VAT on supplies/services from countries within the EU | Credit | Basic, Sole proprietorship/vof option, ZZP |
| 1205027 | BSchBepBoo | 5b Input VAT | Debit | Basic, Sole proprietorship/vof option, ZZP |
| 1205030 | BSchBepEob | EU VAT payable | Credit | Basic, Sole proprietorship/vof option |
| 1205040 | BSchBepBaf | VAT remittance | Debit | Basic, Sole proprietorship/vof option |
| 1206010 | BSchBepLhe | Payroll tax payable, taxes and social security contributions | Credit | Basic, Sole proprietorship/vof option |
| 1207010 | BSchBepVpb | Corporate income tax payable | Credit | Basic, BV only |
| 1208000 | BSchBepOvb | Other taxes | Credit | Basic, Sole proprietorship/vof option |
| 1208900 | BSchBepTdb | Dividend tax payable | Credit | Basic, BV only |
How this group ends up on the balance sheet
Jaarrekening.io maps BSchBep by default to the line item Taxes and social security contributions. 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 Current liabilities (BSch).
Posting to these accounts
Of the 15 accounts in BSchBep, 2 have a normal debit balance and 13 a normal credit balance. By scheme option: 15× Basic, 13× Sole proprietorship/vof option, 9× ZZP, 2× BV only. Accounts on the other side reduce the amount of the group, for example as a correction or depreciation.
Sources
Frequently asked questions
Is BSchBep a debit or credit account?
The accounts of BSchBep 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 BSchBep belong to?
Jaarrekening.io maps BSchBep by default to Taxes and social security contributions. You can change that per account during your review.
Which account numbers belong to BSchBep?
In the RGS MKB scheme 1205010 to 1208900.
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