Template

RGS chart of accounts template: mapping table with reference codes

Twelve ledger accounts of a fictitious dental laboratory, linked to the reference codes of RGS 3.8 and to the item where they end up in the annual accounts.

Get started All English guides

✓ First annual accounts free ✓ Micro to large entities ✓ Dutch GAAP: Title 9, Book 2 DCC ✓ Primary database in the EU

The short answer

The Reference Ledger Scheme (Referentie GrootboekSchema, RGS) gives every kind of ledger account a fixed reference code. If you link your own accounts to those codes once, software can translate them into annual accounts items and SBR reports without manual work. Below is a mapping table as a model, with codes from the final version RGS 3.8.

Updated 30 October 2026

Key facts

Fields	Reference code, reference ledger number, ledger description and switch code
Levels	Five: balance sheet or profit and loss account, main heading, heading, ledger account and movement
Current version	RGS 3.8 (final); the alpha version of RGS 3.9 was published on 28 July 2026
RGS 3.9	Final version planned for 11 December 2026
Legal status	No obligation: Book 2 of the Dutch Civil Code does not mention the RGS

The example: Tandtechniek Brink B.V.

Tandtechniek Brink B.V. is a fictitious laboratory with its own short chart of accounts. That chart stays as it is: you only add a column with the reference code. The codes and descriptions in the table come from the SME tab of RGS 3.8.

We do not supply a mapping file. The table is the model; the full scheme is published by the managing organisation itself, as an Excel file in the knowledge base at referentiegrootboekschema.nl.

Model: mapping table from account to RGS code

Own account	Debit (€)	Credit (€)	RGS code	Description in RGS 3.8	Annual accounts item
0210 Machinery, cost	86.000		BMvaMeiVvp	Acquisition or production cost of machinery and installations	Tangible fixed assets
0215 Machinery, depreciation		31.000	BMvaMeiCae	Accumulated depreciation and impairments of machinery and installations	Tangible fixed assets
0800 Share capital		1.000	BEivGokGea	Ordinary shares	Equity
0810 Other reserves		52.700	BEivOvrOrs	Other reserves	Equity
1100 Bank	27.400		BLimBanRba	Current account bank	Cash and cash equivalents
1300 Accounts receivable	19.600		BVorDebHad	Trade receivables nominal	Receivables
1600 Accounts payable		12.300	BSchCreHac	Trade payables nominal	Current liabilities
4000 Wages	118.000		WPerLesLon	Wages	Wages and salaries
4500 Workshop rent	24.000		WBedHui	Housing costs	Other operating expenses
4900 Depreciation of machinery	9.000		WAfsAmvMei	Depreciation of machinery and installations	Depreciation
7000 Material consumption	61.000		WKprKvg	Costs of raw materials and consumables / semi-finished goods	Costs of raw materials and consumables
8000 Dental technology turnover		248.000	WOmzNop	Net turnover from deliveries of produced goods	Net turnover
Total	345.000	345.000

How to read a reference code

Level	Meaning	Example
1	Balance sheet (B) or profit and loss account (W)	B
2	Main heading	BMva: tangible fixed assets
3	Heading	BMvaMei: machinery and installations
4	Ledger account	BMvaMeiVvp: acquisition or production cost
5	Movement	BMvaMeiVvpIna: additions

The reference code is fixed: as long as you refer to RGS as the standard, you may not change or extend codes. The reference ledger number is an example and you may replace it with your own number. The switch code is there for accounts that can change side. If the bank is overdrawn, the balance belongs not under BLimBanRba but under BSchSakRba, under amounts owed to credit institutions.

From mapping table to annual accounts

Derivation	Calculation	Outcome (€)
Assets	86,000 minus 31,000 plus 27,400 plus 19,600	102.000
Equity and liabilities before result	1,000 plus 52,700 plus 12,300	66.000
Result	248,000 minus 118,000 minus 61,000 minus 24,000 minus 9,000	36.000
Closing check	102,000 minus 66,000 minus 36,000	0

Each annual accounts item is the sum of the accounts whose code starts with the same letters. So 0210 and 0215 together form the book value of the machinery: 55,000.

The mapping table in a spreadsheet

Schema tab: account number, description and RGS code. You fill this in once; after that only for new accounts.
RGS tab: the official list, so that you can look up codes instead of retyping them.
Trial balance tab: the export of the year, with a formula that looks up the code by account number.
Check 1: the number of accounts without a code is zero.
Check 2: every code used appears in the official list.
Check 3: a balance sheet account whose balance is on the other side than the code indicates gets a marker; the switch code is there for that.
Check 4: total debit minus total credit is zero, before and after mapping.

Versions and scope

RGS 3.8 is the final version at the time of writing. According to the managing organisation, the alpha version of 3.9 contains limited changes: 17 switch codes changed or removed and 8 new codes; the beta version is planned for 9 October 2026 and the final version for 11 December 2026. The scheme is the same for every size class. The official file does have separate tabs for SMEs, housing associations and healthcare.

Mistakes when mapping

Mapping too coarsely, for example all costs to one code for other operating expenses. The annual accounts ask for wages, depreciation and other costs separately.
Linking the accumulated depreciation to the depreciation expense. The first is a balance sheet account, the second a profit and loss account.
Inventing a code because none seems to fit.
Redoing the mapping every year instead of fixing it.
Not checking which codes have changed after a new version.

RGS in Jaarrekening.io

If RGS codes come along in your XAF audit file or trial balance (Excel or CSV), Jaarrekening.io assigns the accounts to the annual accounts items with fixed rules: the longest matching starting letters of the code determine the item. If the codes are missing, you get a proposal per account with justification that you check yourself. Whoever wants to take part creates an account account.

Sources

Legal notice: this information is general in nature and does not replace tax or legal advice or an accountant's review. The accuracy and completeness of the annual accounts remain the responsibility of the board.

Frequently asked questions

Is RGS mandatory?

No. No law prescribes it. It is a standard that has fallen under the governance of SBR since 2015 and is managed by a collaboration of public and private organisations. Software, accountants and banks may ask for it, though.

Do I have to replace my account numbers with those of RGS?

No. The numbers in RGS are an example. You can keep your own numbers and descriptions and only link the reference code. The reverse is also possible: adopt RGS as your chart of accounts.

Where do I find the full scheme?

In the knowledge base at referentiegrootboekschema.nl. The final version is there as an Excel file, with the release notes. There is also an RGS Taxonomy, which includes the link with SBR reports.

What is a switch code?

The reference code of the opposite account, for accounts that can have both a debit and a credit balance. The best-known case is the bank account: a positive balance is an asset, an overdraft is a liability.

Does the RGS code come along in an audit file?

That is possible from version 3.2 of the audit file. Whether your package actually includes the code depends on the package and on whether the scheme has been linked in it.

Trial balance template →Annual accounts template →RGS mapping: from ledger to annual accounts →Term: RGS →What is RGS? →Term: chart of accounts →RGS mapping in the app →

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.

Get started