RGS chart of accounts

RGS code BSchCre: trade payables, nominal, debts…

RGS group BSchCre in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.

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The short answer

RGS group BSchCre contains 6 accounts (1203010 to 1203060) and belongs in the Dutch annual accounts under Debts to suppliers and trade credit. The normal balance is credit.

Updated 30 October 2026

Key facts

RGS group	BSchCre
Main group	Current liabilities (BSch)
Accounts	6
Account numbers	1203010 to 1203060
Normal balance	credit
Line item in the annual accounts	Debts to suppliers and trade credit
Type	liabilities

The accounts in RGS group BSchCre

BSchCre includes in RGS 3.8, among others, Trade payables, nominal, debts to suppliers and trade credit and Trade payables, intercompany. All 6 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
1203010	BSchCreHac	Trade payables, nominal, debts to suppliers and trade credit	Credit	Basic, Sole proprietorship/vof option, ZZP
1203020	BSchCreHci	Trade payables, intercompany	Credit	Basic, Sole proprietorship/vof option
1203030	BSchCreVbk	Advance payments received on orders	Credit	Basic, Sole proprietorship/vof option
1203040	BSchCreKcr	Payables for costs	Credit	Basic, Sole proprietorship/vof option
1203050	BSchCreTus	Clearing account payments to creditors (payments in transit)	Credit	Basic, Sole proprietorship/vof option
1203060	BSchCreTtf	Clearing account invoices awaiting approval	Credit	Basic, Sole proprietorship/vof option

How this group ends up on the balance sheet

Jaarrekening.io maps BSchCre by default to the line item Debts to suppliers and trade credit. 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 6 accounts in BSchCre, 0 have a normal debit balance and 6 a normal credit balance. By scheme option: 6× Basic, 6× Sole proprietorship/vof option, 1× ZZP. An entry on the other side reduces the balance.

Sources

RGS 3.8 final, referentiegrootboekschema.nl

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

Is BSchCre a debit or credit account?

The accounts of BSchCre are in RGS 3.8 normally on the credit side.

Which annual accounts line item does BSchCre belong to?

Jaarrekening.io maps BSchCre by default to Debts to suppliers and trade credit. You can change that per account during your review.

Which account numbers belong to BSchCre?

In the RGS MKB scheme 1203010 to 1203060.

RGS codes →What is RGS? →

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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