RGS chart of accounts

RGS code WBedAdl: levies, administrative…

RGS group WBedAdl 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 WBedAdl contains 16 accounts (4210010 up to and including 4210999) and belongs under 9. Other operating expenses in the Dutch annual accounts. The normal balance is debit and credit.

Updated 30 October 2026

Key facts

RGS group	WBedAdl
Main group	Other operating expenses (WBed)
Accounts	16
Account numbers	4210010 up to and including 4210999
Normal balance	debit and credit
Item in the Dutch annual accounts	9. Other operating expenses

The accounts in RGS group WBedAdl

WBedAdl in RGS 3.8 includes, among others, Levies, administrative expenses and Other taxes, administrative expenses. All 16 accounts are listed below with number, full code, normal balance and scheme option.

Account number	RGS code	Description	Normal balance	Scheme option
4210010	WBedAdlHef	Levies, administrative expenses	Debit	Basic, EZ/VOF option
4210020	WBedAdlOvb	Other taxes, administrative expenses	Debit	Basic, EZ/VOF option
4210030	WBedAdlKav	Cash differences, administrative expenses	Debit	Basic, EZ/VOF option
4210040	WBedAdlBan	Bank charges, administrative expenses	Debit	Basic, EZ/VOF option
4210050	WBedAdlVal	Currency translation differences, administrative expenses	Debit	Basic, EZ/VOF option
4210060	WBedAdlBov	Posting differences, administrative expenses	Debit	Basic, EZ/VOF option
4210070	WBedAdlBet	Payment differences, administrative expenses	Debit	Basic, EZ/VOF option, ZZP
4210080	WBedAdlBev	Fines and surcharges on taxes and social insurance contributions, administrative expenses	Debit	Basic, EZ/VOF option, ZZP
4210090	WBedAdlNao	Additional VAT assessment, administrative expenses	Debit	Basic, EZ/VOF option
4210100	WBedAdlNbo	Non-deductible VAT on costs, administrative expenses	Debit	Basic, EZ/VOF option, ZZP
4210110	WBedAdlBtk	VAT small business scheme, administrative expenses	Credit	Basic, EZ/VOF option, ZZP
4210120	WBedAdlOad	Other administrative expenses, administrative expenses	Debit	Basic, EZ/VOF option, ZZP
4210990	WBedAdlDal	Recharged administrative expenses, administrative expenses	Credit	Basic, EZ/VOF option, ZZP
4210995	WBedAdlKlv	Safe differences	Debit	Basic, EZ/VOF option
4210997	WBedAdlOpr	Pro rata income	Credit	Basic, EZ/VOF option
4210999	WBedAdlDfw	Recharged / transfer due to functional classification, administrative expenses	Credit	Basic, EZ/VOF option

How this group ends up in the profit and loss account

Jaarrekening.io assigns WBedAdl by default to the item 9. Other operating expenses. This is a suggestion based on the RGS code; the balance of all accounts in the group is added up under that item. In the profit and loss account by nature (model E) this is the classification of Title 9 Book 2 DCC; the group belongs to main group Other operating expenses (WBed).

Posting to these accounts

Of the 16 accounts in WBedAdl, 12 normally have a debit balance and 4 a credit balance. Per scheme option: 16× Basic, 16× EZ/VOF option, 6× ZZP. The accounts with the other side reduce the amount of the group, for example as a correction or depreciation.

You book costs and income in the financial year to which they relate, even if the payment falls in a different year. At the end of the year, the balances of this group go to the profit and loss account and not to the balance sheet.

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 WBedAdl a debit or credit account?

The accounts of WBedAdl 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 WBedAdl belong to?

By default, Jaarrekening.io assigns WBedAdl to 9. Other operating expenses. When reviewing, you can change that per account.

Which account numbers belong to WBedAdl?

In the RGS MKB scheme 4210010 up to and including 4210999.

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