RGS code WOmzGrp: Net turnover group 1
RGS group WOmzGrp 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 WOmzGrp contains 5 accounts (8009100 up to and including 8009500) and belongs in the Dutch annual accounts under 1. Net turnover. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | WOmzGrp |
| Main group | Net turnover (WOmz) |
| Accounts | 5 |
| Account numbers | 8009100 up to and including 8009500 |
| Normal balance | credit |
| Line item in the annual accounts | 1. Net turnover |
The accounts in RGS group WOmzGrp
WOmzGrp includes in RGS 3.8, among others, Net turnover group 1 and Net turnover group 2. Below are all 5 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 8009100 | WOmzGrpGr1 | Net turnover group 1 | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8009200 | WOmzGrpGr2 | Net turnover group 2 | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8009300 | WOmzGrpGr3 | Net turnover group 3 | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8009400 | WOmzGrpGr4 | Net turnover group 4 | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8009500 | WOmzGrpGr5 | Net turnover group 5 | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
How this group appears in the profit and loss account
Jaarrekening.io maps WOmzGrp by default to the line item 1. Net turnover. 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 Net turnover (WOmz).
Posting to these accounts
Of the 5 accounts in WOmzGrp, 0 have a normal debit balance and 5 a normal credit balance. By scheme choice: 5× Basic, 5× sole proprietorship/vof choice, 5× ZZP (freelancer). A posting to the other side reduces the balance.
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 WOmzGrp a debit or credit account?
The accounts of WOmzGrp normally sit on the credit side in RGS 3.8.
Which line item of the annual accounts does WOmzGrp belong to?
Jaarrekening.io maps WOmzGrp by default to 1. Net turnover. You can change this per account when you review.
Which account numbers belong to WOmzGrp?
In the RGS MKB scheme 8009100 up to and including 8009500.
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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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