RGS code WOmzOit: Turnover from intercompany…
RGS group WOmzOit 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 WOmzOit contains 4 accounts (8005010 up to and including 8005040) and belongs in the Dutch annual accounts under 1. Net turnover. The normal balance is credit.
Updated 30 October 2026
Key facts
| RGS group | WOmzOit |
| Main group | Net turnover (WOmz) |
| Accounts | 4 |
| Account numbers | 8005010 up to and including 8005040 |
| Normal balance | credit |
| Line item in the annual accounts | 1. Net turnover |
The accounts in RGS group WOmzOit
WOmzOit includes in RGS 3.8, among others, Turnover from intercompany transactions and Turnover from sales to group companies, net turnover from intercompany transactions. Below are all 4 accounts with number, full code, normal balance and scheme choice.
| Account number | RGS code | Description | Normal balance | Scheme choice |
|---|---|---|---|---|
| 8005010 | WOmzOitOit | Turnover from intercompany transactions | Credit | Basic, sole proprietorship/vof choice |
| 8005020 | WOmzOitOvg | Turnover from sales to group companies, net turnover from intercompany transactions | Credit | Basic, sole proprietorship/vof choice |
| 8005030 | WOmzOitOvm | Turnover from sales to other affiliated companies, net turnover from intercompany transactions | Credit | Basic, sole proprietorship/vof choice |
| 8005040 | WOmzOitOvd | Turnover from sales to other participating interests, net turnover from intercompany transactions | Credit | Basic, sole proprietorship/vof choice |
How this group appears in the profit and loss account
Jaarrekening.io maps WOmzOit 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 4 accounts in WOmzOit, 0 have a normal debit balance and 4 a normal credit balance. By scheme choice: 4× Basic, 4× sole proprietorship/vof choice. 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 WOmzOit a debit or credit account?
The accounts of WOmzOit normally sit on the credit side in RGS 3.8.
Which line item of the annual accounts does WOmzOit belong to?
Jaarrekening.io maps WOmzOit by default to 1. Net turnover. You can change this per account when you review.
Which account numbers belong to WOmzOit?
In the RGS MKB scheme 8005010 up to and including 8005040.
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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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