RGS code WOmzNoo: Other net turnover, of which…
RGS group WOmzNoo 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 WOmzNoo contains 10 accounts (8004010 up to and including 8004100) and belongs in the Dutch annual accounts under 1. Net turnover. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | WOmzNoo |
| Main group | Net turnover (WOmz) |
| Accounts | 10 |
| Account numbers | 8004010 up to and including 8004100 |
| Normal balance | credit |
| Line item in the annual accounts | 1. Net turnover |
The accounts in RGS group WOmzNoo
WOmzNoo includes in RGS 3.8, among others, Other net turnover, of which licences, other net turnover and Income from royalties, other net turnover. Below are all 10 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 8004010 | WOmzNooNdl | Other net turnover, of which licences, other net turnover | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8004020 | WOmzNooNdy | Income from royalties, other net turnover | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8004030 | WOmzNooNdd | Income from dividends, other net turnover | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8004060 | WOmzNooOur | Income from interest, other net turnover | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8004070 | WOmzNooOnw | Other net turnover, of which not mentioned elsewhere, other net turnover | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8004040 | WOmzNooNdo | Income from other sources, other net turnover | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8004050 | WOmzNooNon | Other net turnover, of which transferred to another heading, other net turnover | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8004080 | WOmzNooNtf | Turnover (still to be invoiced) | Credit | Basic, sole proprietorship/vof choice, ZZP (freelancer) |
| 8004090 | WOmzNooOvd | Income from sales of third-party vouchers | Credit | Basic, sole proprietorship/vof choice |
| 8004100 | WOmzNooOvv | Income from expired vouchers | Credit | Basic, sole proprietorship/vof choice |
How this group appears in the profit and loss account
Jaarrekening.io maps WOmzNoo 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 10 accounts in WOmzNoo, 0 have a normal debit balance and 10 a normal credit balance. By scheme choice: 10× Basic, 10× sole proprietorship/vof choice, 8× 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 WOmzNoo a debit or credit account?
The accounts of WOmzNoo normally sit on the credit side in RGS 3.8.
Which line item of the annual accounts does WOmzNoo belong to?
Jaarrekening.io maps WOmzNoo by default to 1. Net turnover. You can change this per account when you review.
Which account numbers belong to WOmzNoo?
In the RGS MKB scheme 8004010 up to and including 8004100.
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Preparing Dutch annual accounts?
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