RGS chart of accounts

RGS code BVrdHan: trade goods, gross trade goods

RGS group BVrdHan 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 BVrdHan contains 4 accounts (3001010 up to and including 3001030) 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	BVrdHan
Main group	Inventories (BVrd)
Accounts	4
Account numbers	3001010 up to and including 3001030
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 BVrdHan

BVrdHan in RGS 3.8 includes, among others, Trade goods, gross trade goods and Trade goods, margin inventories. All 4 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
3001010	BVrdHanVoo	Trade goods, gross trade goods	Debit	Basic, EZ/VOF option
3001011	BVrdHanMgr	Trade goods, margin inventories	Debit	Basic, EZ/VOF option
3001020	BVrdHanVic	Trade goods, provision for obsolete trade goods	Credit	Basic, EZ/VOF option
3001030	BVrdHanHvv	Trade goods, revaluation of inventories, trade goods	Debit	Basic, EZ/VOF option

How this group ends up on the balance sheet

Jaarrekening.io assigns BVrdHan 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 BVrdHan, 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 BVrdHan a debit or credit account?

The accounts of BVrdHan 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 BVrdHan belong to?

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

Which account numbers belong to BVrdHan?

In the RGS MKB scheme 3001010 up to and including 3001030.

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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