Records
The Dutch chart of accounts, in English
Kruisposten, voorbelasting, privéopnames: the names on a Dutch balance sheet mean little if you do not read Dutch. Here they are, next to their translation.
In short
A 'grootboekrekening' is a general ledger account, and the 'rekeningschema' or 'grootboekschema' is the chart of accounts. The table below lists accounts from the starting chart for a Dutch sole proprietorship (eenmanszaak) in booxx: the account number, the Dutch name, the RGS code and the English name. In the package every user reads the accounts of this chart in their own language; the number and the RGS code are the same for everyone, so you and a Dutch-speaking bookkeeper are always looking at the same account.
The starting chart of a sole proprietorship, account by account
Below are 64 ledger accounts from the starting chart for a sole proprietorship in booxx, grouped by heading. The RGS reference code is shown under every Dutch name.
| No. | Dutch | English |
|---|---|---|
| Materiële vaste activaProperty, plant and equipmentBalance sheet | ||
| 0010 | InventarisBMvaBeiVvp | Fixtures and fittings |
| 0020 | TransportmiddelenBMvaTevVvp | Vehicles |
| 0110 | Cumulatieve afschrijvingen inventarisBMvaBeiCae | Accumulated depreciation – fixtures and fittings |
| 0120 | Cumulatieve afschrijvingen transportmiddelenBMvaTevCae | Accumulated depreciation – vehicles |
| Liquide middelenCash and cash equivalentsBalance sheet | ||
| 1000 | KasBLimKasKas | Cash |
| 1050 | Bank ABLimBanRbb | Bank A |
| 1090 | KruispostenBLimKruSto | Clearing accounts |
| Vorderingen en overlopende activaReceivables and accrued assetsBalance sheet | ||
| 1300 | Handelsdebiteuren nominaalBVorDebHad | Trade receivables – nominal |
| 1740 | Terug te vorderen BTWBVorVbkTvo | Recoverable value added tax (VAT) |
| 2009 | Overige overlopende activaBVorOvaOoa | Other accrued assets |
| Kortlopende schulden en overlopende passivaCurrent liabilities and accrued liabilitiesBalance sheet | ||
| 1600 | Handelscrediteuren nominaalBSchCreHac | Trade payables – nominal |
| 1700 | Voorbelasting BTW (5b)BSchBepBtwVoo | Input VAT (5b) |
| 1711 | Af te dragen BTW laag tarief (1b)BSchBepBtwOlv | VAT payable – reduced rate (1b) |
| 1712 | Af te dragen BTW hoog tarief (1a)BSchBepBtwOla | VAT payable – standard rate (1a) |
| 1715 | Af te dragen BTW privégebruik (1d)BSchBepBtwOop | VAT payable – private use (1d) |
| 1720 | Af te dragen BTW overige tarieven (1c)BSchBepBtwOlo | VAT payable – other rates (1c) |
| 1721 | Af te dragen BTW verlegd (2a)BSchBepBtwOlw | VAT payable – reverse charge (2a) |
| 1722 | Af te dragen BTW buiten EU (4a)BSchBepBtwOlb | VAT payable – from outside the EU (4a) |
| 1723 | Af te dragen BTW binnen EU (4b)BSchBepBtwOlu | VAT payable – from within the EU (4b) |
| 1750 | Afdracht BTW boekjaarBSchBepBtwAfo | VAT remittance current year |
| 1751 | Saldo BTW vorig boekjaarBSchBepBtwBeg | VAT balance prior year |
| 2109 | Overige overlopende passivaBSchOpaOop | Other accrued liabilities |
| KapitaalrekeningenCapital accountsBalance sheet | ||
| 2500 | Kapitaal vennoot 1 / eenmanszaak / vereniging / stichting, stand begin boekjaarBEivKapOnd | Capital partner 1 / sole trader / association / foundation, balance at beginning of financial year |
| 2501 | Oudedagsreserve, stand begin boekjaar – kapitaal vennoot 1BEivFirFor | Old-age reserve, balance at beginning of financial year – Partner capital 1 |
| 2502 | Privé IB/PH – kapitaal vennoot 1BEivKapProPri | Private income tax / national insurance contributions (IB/PH) – Partner capital 1 |
| 2503 | Privé ziektekosten/verzekeringen/AOV – kapitaal vennoot 1BEivKapProPpr | Private medical costs / insurance / disability insurance – Partner capital 1 |
| 2507 | Privé opnames – kapitaal vennoot 1BEivKapProPok | Private drawings – Partner capital 1 |
| 2509 | Privé-gebruik auto – kapitaal vennoot 1BEivKapProPmv | Private use of car – Partner capital 1 |
| 2510 | Privé-gebruik goederen/telefoon – kapitaal vennoot 1BEivKapProPrg | Private use of goods / telephone – Partner capital 1 |
| 2520 | Stortingen privé – kapitaal vennoot 1BEivKapPrsPsk | Private capital contributions – Partner capital 1 |
| HuisvestingskostenAccommodation expensesProfit and loss account | ||
| 4200 | HurenWBedHuiBeh | Rent |
| 4210 | Gas, elektriciteit en waterWBedHuiGwe | Gas, electricity and water |
| Administratie- en advieskostenAdministration and advisory costsProfit and loss account | ||
| 4300 | AdministratiekostenWBedKanBoe | Administration costs |
| 4310 | AccountantskostenWBedAeaAea | Audit and accountancy fees |
| KantoorkostenOffice expensesProfit and loss account | ||
| 4400 | KantoorbenodigdhedenWBedKanKan | Office supplies |
| 4410 | TelefoonWBedKanTef | Telephone costs |
| 4430 | ComputerkostenWBedKanKoa | IT and computer costs |
| 4470 | Contributies, abonnementen, KvKWBedKanCea | Memberships, subscriptions and KvK fees |
| 4472 | Overige kantoorkostenWBedKanOka | Other office costs |
| AutokostenVehicle expensesProfit and loss account | ||
| 4530 | BrandstofkostenWBedAutBra | Fuel costs – vehicles |
| 4540 | BTW privégebruik autoWBedAutBop | VAT – private use of vehicle |
| 4550 | OnderhoudskostenWBedAutRoa | Maintenance costs – vehicles |
| 4560 | VerzekeringskostenWBedAutAsa | Insurance costs – vehicles |
| 4570 | HouderschapsbelastingWBedAutMot | Motor vehicle tax |
| 4571 | Overige autokostenWBedAutOak | Other vehicle costs |
| 4580 | ParkeergeldenWBedAutPar | Parking fees |
| VerkoopkostenSelling expensesProfit and loss account | ||
| 4600 | Lunch- en dinerkostenWBedVkkRep | Lunch and dinner expenses |
| 4630 | RepresentatiekostenWBedVkkRep | Entertainment and representation costs |
| 4651 | Overige verkoopkostenWBedVkkOvr | Other selling costs |
| 4660 | Reclame- en advertentiekostenWBedVkkRea | Advertising and marketing expenses |
| 4667 | WebsitekostenWBedVkkWeb | Website costs |
| Algemene kostenGeneral expensesProfit and loss account | ||
| 4706 | BedrijfsverzekeringenWBedAssOva | Business insurance |
| 4709 | BankkostenWBedAdlBan | Bank charges |
| 4710 | Betalingsverschillen en afrondingsverschillenWBedAdlBet | Payment and rounding differences |
| 4711 | Overige algemene kostenWBedAlkOal | Other general expenses |
| 4719 | BTW kleineondernemersregelingWBedAdlBtk | VAT small business scheme |
| AfschrijvingskostenDepreciation and amortisation chargesProfit and loss account | ||
| 4910 | Afschrijvingskosten inventarisWAfsAmvBei | Depreciation of fixtures and fittings |
| 4920 | Afschrijvingskosten transportmiddelenWAfsAmvTev | Depreciation of vehicles |
| Netto-omzetNet turnover (revenue)Profit and loss account | ||
| 8000 | Omzet hoog tariefWOmzGrpGr1 | Revenue standard rate |
| Kostprijs van de omzetCost of salesProfit and loss account | ||
| 8600 | Inkoopwaarde handelsgoederenWKprInhInh | Cost of goods sold – trading goods |
| RenteInterestProfit and loss account | ||
| 9100 | Rentebaten bankWFbeRlmObr | Interest income — bank |
| 9200 | Rentelasten bankWFbeOrlRkb | Interest expense — bank |
| KoersresultatenExchange rate resultsProfit and loss account | ||
| 9480 | KoersresultaatWFbeWisWis | Foreign exchange result |
| BelastingenTaxesProfit and loss account | ||
| 9920 | Mutatie fiscale oudedagsreserveWMfoBelMfo | Movement in fiscal old-age reserve |
The words on your reports
These are the headings of the reports and columns in booxx, in Dutch and in English as the package shows them.
| Dutch | English |
|---|---|
| Balans | Balance sheet |
| Winst & verlies | Profit & loss |
| Saldibalans | Trial balance |
| Kolommenbalans | Columnar balance |
| Grootboek | General ledger |
| Grootboekrekening | GL account |
| Grootboekschema | Chart of accounts |
| Journaal | Journal |
| Dagboeken | Journals |
| Memoriaal | General journal |
| Debet | Debit |
| Credit | Credit |
| Saldo | Balance |
| Openstaande posten | Open items |
| Eigen vermogen | Equity |
| Boekjaar | Financial year |
| Beginbalans | Opening balance |
| Jaarafsluiting | Year-end close |
| Jaarrekening | Financial statements |
| Btw-aangifte | VAT return |
| Vaste activa | Fixed assets |
| Afschrijving | Depreciation |
| Verkoopfactuur | Sales invoice |
| Inkoopfactuur | Purchase invoice |
The essentials
- Grootboekrekening
- General ledger account, often shortened to ledger account or GL account.
- Rekeningschema, grootboekschema
- Chart of accounts: the list of all accounts you can post to.
- Balans, winst-en-verliesrekening
- Balance sheet, and profit and loss account.
- What stays the same
- The account number and the RGS reference code. Only the name differs per language.
How do you read a Dutch account number?
In the table above the first digit tells you where an account belongs. The accounts starting with 0 are tangible fixed assets, such as fixtures and vehicles. Cash and bank, receivables, payables and the VAT accounts start with 1; accruals and equity start with 2, which for a sole proprietorship includes private drawings and private contributions. Costs start with 4, revenue and cost of goods sold with 8, and 9 holds interest, exchange differences and the last items of the profit and loss account.
That layout holds for these accounts in this chart: another package or another accounting firm may number differently. What does connect packages is the RGS code, the code from the Dutch Reference Classification System of Financial Information (Referentie Grootboekschema) that says what an account is, regardless of its number and name. That is why the table shows it under every Dutch name.
Why does a VAT account end in '(1a)' or '(5b)'?
The accounts for VAT payable and input VAT carry the box of the Dutch VAT return in their name: 'VAT payable – standard rate (1a)', 'VAT payable – reduced rate (1b)', 'Input VAT (5b)'. The part in brackets is the same in every language. A business owner who reads the chart in English and a bookkeeper who works in Dutch are therefore talking about the same box.
For a sole proprietorship, equity sits on capital accounts with a private block: private drawings, private contributions, private use of the car. A bv (private limited company) does not have those accounts and starts with share capital and reserves.
One account, two readers
In booxx every user picks their own language. A bookkeeper opens account 1090 and reads 'Kruisposten'; the client opens the same account and reads 'Clearing accounts'. Nothing is kept twice: it is one account with one balance.
The English names are the translations used in the package itself. They are working names, not statutory terms. In your own chart the name or the translation of an account can be changed; whoever adds an account links it to an RGS code, so that it lands in the right place on the balance sheet or in the profit and loss account.
The same account, read in two languages
- The bookkeeperWorks in Dutch and reads: Kruisposten.
posts and checks
- Account 1090One account, one balance, one RGS code.
reads along and answers questions
- The clientWorks in English and reads: Clearing accounts.
Try free for 90 days90 days free · no payment method needed · cancel monthly afterwards
Updated October 2, 2026. General explanation of the Dutch rules, not tax advice — for your own situation, decide together with your accountant or the Dutch Tax Administration.
Frequently asked questions
What is 'grootboekrekening' in English?
General ledger account, often shortened to ledger account or GL account. The 'rekeningschema' is the chart of accounts, the 'balans' is the balance sheet and the 'winst-en-verliesrekening' is the profit and loss account.
My bookkeeper sends me reports in Dutch. How do I read them?
If your bookkeeper uses this chart, look up the account number in the table: the English name is next to the Dutch one. Another package may use different numbers; ask your bookkeeper for the RGS code in that case. If you and your bookkeeper both work in booxx, you read your balance sheet and ledger in English while your bookkeeper posts in Dutch.
Is this the complete chart of accounts?
No. It is the starting chart for a sole proprietorship: deliberately small, with what you need to post entries, file VAT and close the year. Anything you need later, you add from the full chart.
What is an RGS code?
The reference code from the Referentie Grootboekschema (RGS), a Dutch standard that gives every kind of ledger account a fixed code. Two packages can give the same account a different number and a different name; the RGS code is then what they have in common.
GuidesAccounting software that speaks your languageAccountant? This explanation in your client's language