RGS chart of accounts

RGS code BVorVbk: receivables in respect of…

RGS group BVorVbk 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 BVorVbk contains 7 accounts (1103160 up to and including 1102060) 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	BVorVbk
Main group	Receivables (BVor)
Accounts	7
Account numbers	1103160 up to and including 1102060
Normal balance	debit
Item in the Dutch annual accounts	B.II.4. Other receivables
Type	assets

The accounts in RGS group BVorVbk

BVorVbk in RGS 3.8 includes, among others, Receivables in respect of taxes and VAT recoverable, receivables in respect of taxes. All 7 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
1103160	BVorVbkVbk	Receivables in respect of taxes	Debit	Basic, EZ/VOF option
1102010	BVorVbkTvo	VAT recoverable, receivables in respect of taxes	Debit	Basic, EZ/VOF option
1102015	BVorVbkEob	EU VAT recoverable	Debit	Basic
1102020	BVorVbkTvl	Payroll tax recoverable, receivables in respect of taxes	Debit	Basic, EZ/VOF option
1102030	BVorVbkTvv	Corporate income tax recoverable, receivables in respect of taxes	Debit	Basic, BV only
1102040	BVorVbkTtv	Dividend tax recoverable, receivables in respect of taxes	Debit	Basic, BV only
1102060	BVorVbkTtb	Other taxes recoverable, receivables in respect of taxes	Debit	Basic, EZ/VOF option

How this group ends up on the balance sheet

Jaarrekening.io assigns BVorVbk 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 7 accounts in BVorVbk, 7 normally have a debit balance and 0 a credit balance. Per scheme option: 7× Basic, 4× EZ/VOF option, 2× BV only. 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 BVorVbk a debit or credit account?

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

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

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

Which account numbers belong to BVorVbk?

In the RGS MKB scheme 1103160 up to and including 1102060.

RGS codes →What is RGS? →

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