RGS code WKprGrp: Cost of sales - purchase value…
RGS group WKprGrp in reference chart of accounts 3.8, with account numbers, debit or credit and the line item in the Dutch annual accounts.
The short answer
RGS group WKprGrp contains 6 accounts (7200100 up to and including 7200999) and belongs in the Dutch annual accounts under 5a. Cost of raw materials and consumables. The normal balance is debit and credit.
Updated 30 October 2026
Key facts
| RGS group | WKprGrp |
| Main group | Cost of sales (WKpr) |
| Accounts | 6 |
| Account numbers | 7200100 up to and including 7200999 |
| Normal balance | debit and credit |
| Line item in the annual accounts | 5a. Cost of raw materials and consumables |
The accounts in RGS group WKprGrp
WKprGrp includes in RGS 3.8, among others, Cost of sales - purchase value group 1 and Cost of sales - purchase value group 2. Below are all 6 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 7200100 | WKprGrpGr1 | Cost of sales - purchase value group 1 | Debit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 7200200 | WKprGrpGr2 | Cost of sales - purchase value group 2 | Debit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 7200300 | WKprGrpGr3 | Cost of sales - purchase value group 3 | Debit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 7200400 | WKprGrpGr4 | Cost of sales - purchase value group 4 | Debit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 7200500 | WKprGrpGr5 | Cost of sales - purchase value group 5 | Debit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 7200999 | WKprGrpDfw | Recharged / Transfer for functional classification of cost of sales - purchase value groups | Credit | Basic |
How this group appears in the profit and loss account
Jaarrekening.io maps WKprGrp by default to the line item 5a. Cost of raw materials and consumables. This is a proposal based on the RGS code; the balance of all accounts in the group adds up to that line item. In the profit and loss account by nature (model E) this is the layout of Title 9, Book 2 of the Dutch Civil Code; the group belongs to main group Cost of sales (WKpr).
Posting to these accounts
Of the 6 accounts in WKprGrp, 5 have a normal debit balance and 1 a normal credit balance. By scheme choice: 6× Basic, 5× sole proprietorship/vof choice, 5× ZZP (freelancer). The accounts with the opposite side reduce the amount of the group, for example as a correction or write-off.
You post costs and income in the financial year to which they relate, even if the payment falls in another year. At the end of the year, the balances of this group go to the profit and loss account, not the balance sheet.
Sources
Frequently asked questions
Is WKprGrp a debit or credit account?
The accounts of WKprGrp normally sit on both the debit and credit side in RGS 3.8 (it differs per account, see the table).
Which line item of the annual accounts does WKprGrp belong to?
Jaarrekening.io maps WKprGrp by default to 5a. Cost of raw materials and consumables. You can change this per account when you review.
Which account numbers belong to WKprGrp?
In the RGS MKB scheme 7200100 up to and including 7200999.
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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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