RGS chart of accounts

RGS code BVrdEmb: packaging stock, gross…

RGS group BVrdEmb 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 BVrdEmb contains 4 accounts (3003010 up to and including 3003030) and belongs under B.I.3. Finished goods and trade goods in the Dutch annual accounts. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	BVrdEmb
Main group	Inventories (BVrd)
Accounts	4
Account numbers	3003010 up to and including 3003030
Normal balance	debit and credit
Item in the Dutch annual accounts	B.I.3. Finished goods and trade goods
Type	assets

The accounts in RGS group BVrdEmb

BVrdEmb in RGS 3.8 includes, among others, Packaging stock, gross packaging and Packaging issued to customers, packaging. All 4 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
3003010	BVrdEmbVoo	Packaging stock, gross packaging	Debit	Basic, EZ/VOF option
3003015	BVrdEmbAfn	Packaging issued to customers, packaging	Debit	Basic, EZ/VOF option
3003020	BVrdEmbVic	Packaging, provision for obsolete packaging	Credit	Basic, EZ/VOF option
3003030	BVrdEmbHvv	Packaging, revaluation of inventories, packaging	Debit	Basic, EZ/VOF option

How this group ends up on the balance sheet

Jaarrekening.io assigns BVrdEmb by default to the item B.I.3. Finished goods and trade goods. 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 Inventories (BVrd).

Posting to these accounts

Of the 4 accounts in BVrdEmb, 3 normally have a debit balance and 1 a credit balance. Per scheme option: 4× Basic, 4× EZ/VOF option. The accounts with the other side reduce the amount of the group, for example as a correction or depreciation.

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 BVrdEmb a debit or credit account?

The accounts of BVrdEmb normally have a debit and credit balance in RGS 3.8 (this differs per account, see the table).

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

By default, Jaarrekening.io assigns BVrdEmb to B.I.3. Finished goods and trade goods. When reviewing, you can change that per account.

Which account numbers belong to BVrdEmb?

In the RGS MKB scheme 3003010 up to and including 3003030.

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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