RGS code WOmzNoh: 1a. Net turnover from sales of…
RGS group WOmzNoh 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 WOmzNoh contains 14 accounts (8002010 up to and including 8002150) and belongs in the Dutch annual accounts under 1. Net turnover. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | WOmzNoh |
| Main group | Net turnover (WOmz) |
| Accounts | 14 |
| Account numbers | 8002010 up to and including 8002150 |
| Normal balance | credit |
| Line item in the annual accounts | 1. Net turnover |
The accounts in RGS group WOmzNoh
WOmzNoh includes in RGS 3.8, among others, 1a. Net turnover from sales of trade goods, taxed at the high rate and 1b. Net turnover from sales of trade goods, taxed at the low rate. Below are all 14 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 8002010 | WOmzNohOlh | 1a. Net turnover from sales of trade goods, taxed at the high rate | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8002020 | WOmzNohOlv | 1b. Net turnover from sales of trade goods, taxed at the low rate | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8002030 | WOmzNohOlo | 1c. Net turnover from sales of trade goods, taxed at other rates, except 0% | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8002040 | WOmzNohOmr | Margin scheme sales | Credit | Basic, sole proprietorship/vof choice |
| 8002050 | WOmzNohOpg | 1d. Net turnover from private use of trade goods | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8002060 | WOmzNohOlg | 1e. Net turnover from supplies of trade goods, taxed at 0% or not taxed with you | Credit | Basic, sole proprietorship/vof choice |
| 8002070 | WOmzNohOll | 2a. Net turnover from supplies of trade goods where VAT has been shifted to you | Credit | Basic, sole proprietorship/vof choice |
| 8002080 | WOmzNohOln | 3a. Net turnover from supplies of trade goods to countries outside the EU (exports) | Credit | Basic, sole proprietorship/vof choice |
| 8002090 | WOmzNohOli | 3b. Net turnover from supplies of trade goods to countries within the EU | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8002100 | WOmzNohOla | 3c. Net turnover from supplies of trade goods via installation/distance sales within the EU | Credit | Basic, sole proprietorship/vof choice |
| 8002110 | WOmzNohOlu | 4a. Net turnover from taxable supplies of trade goods from countries outside the EU | Credit | Basic, sole proprietorship/vof choice |
| 8002120 | WOmzNohOle | 4b. Net turnover from taxable supplies of trade goods from countries within the EU | Credit | Basic, sole proprietorship/vof choice |
| 8002130 | WOmzNohNon | Net turnover from supplies of trade goods, of which transferred to another heading | Credit | Basic, sole proprietorship/vof choice |
| 8002150 | WOmzNohNod | Net turnover from untaxed sales of trade goods | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
How this group appears in the profit and loss account
Jaarrekening.io maps WOmzNoh 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 14 accounts in WOmzNoh, 0 have a normal debit balance and 14 a normal credit balance. By scheme choice: 14× Basic, 14× sole proprietorship/vof choice, 6× 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 WOmzNoh a debit or credit account?
The accounts of WOmzNoh normally sit on the credit side in RGS 3.8.
Which line item of the annual accounts does WOmzNoh belong to?
Jaarrekening.io maps WOmzNoh by default to 1. Net turnover. You can change this per account when you review.
Which account numbers belong to WOmzNoh?
In the RGS MKB scheme 8002010 up to and including 8002150.
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Preparing Dutch annual accounts?
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