RGS chart of accounts

RGS code BVorTus: clearing accounts payments

RGS group BVorTus in the reference ledger scheme 3.8, with account numbers, debit or credit and the item in the Dutch annual accounts.

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The short answer

RGS group BVorTus contains 11 accounts (1105100 up to and including 1107000) and belongs under B.II.4. Other receivables in the Dutch annual accounts. The normal balance is debit.

Updated 30 October 2026

Key facts

RGS group	BVorTus
Main group	Receivables (BVor)
Accounts	11
Account numbers	1105100 up to and including 1107000
Normal balance	debit
Item in the Dutch annual accounts	B.II.4. Other receivables
Type	assets

The accounts in RGS group BVorTus

BVorTus in RGS 3.8 includes, among others, Clearing accounts payments and Clearing accounts salaries. All 11 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
1105100	BVorTusTbt	Clearing accounts payments	Debit	Basic, EZ/VOF option
1105200	BVorTusTsa	Clearing accounts salaries	Debit	Basic, EZ/VOF option
1105300	BVorTusTin	Clearing accounts purchases	Debit	Basic, EZ/VOF option
1105400	BVorTusTpj	Clearing accounts projects	Debit	Basic, EZ/VOF option
1105500	BVorTusTpr	Clearing accounts production	Debit	Basic, EZ/VOF option
1105600	BVorTusTdv	Clearing accounts services	Debit	Basic, EZ/VOF option
1105700	BVorTusTvr	Clearing account inventories	Debit	Basic, EZ/VOF option
1105800	BVorTusTvk	Clearing accounts sales	Debit	Basic, EZ/VOF option
1105900	BVorTusTon	Clearing accounts receipts	Debit	Basic, EZ/VOF option
1106000	BVorTusTov	Clearing accounts other	Debit	Basic, EZ/VOF option
1107000	BVorTusLen	Clearing accounts loans	Debit	Basic, EZ/VOF option

How this group ends up on the balance sheet

Jaarrekening.io assigns BVorTus by default to the item B.II.4. Other receivables. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. On the balance sheet this is the classification of Title 9 Book 2 DCC; the group belongs to main group Receivables (BVor).

Posting to these accounts

Of the 11 accounts in BVorTus, 11 normally have a debit balance and 0 a credit balance. Per scheme option: 11× Basic, 11× EZ/VOF option. An entry on the other side reduces the balance.

Sources

RGS 3.8 final version, referentiegrootboekschema.nl

Legal notice: this information is of a general nature and does not replace tax or legal advice or an accountant's audit. The substantive correctness and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is BVorTus a debit or credit account?

The accounts of BVorTus normally have a debit balance in RGS 3.8.

Which item of the Dutch annual accounts does BVorTus belong to?

By default, Jaarrekening.io assigns BVorTus to B.II.4. Other receivables. When reviewing, you can change that per account.

Which account numbers belong to BVorTus?

In the RGS MKB scheme 1105100 up to and including 1107000.

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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