RGS Chart of Accounts

The Referentie Grootboekschema (RGS) is the Dutch reference chart of accounts — a standard set of account codes that every Dutch accountant, bookkeeper, and audit firm recognises on sight. This module ships the RGS 3.5 schema, links your ERPNext accounts to it, and ensures the RGS code flows through to every report and export that needs it.

Why this matters

Two reasons:

1. Your accountant expects it. A typical Dutch accountant runs across dozens of bookkeeping systems a year. RGS codes are the lingua franca — they let your accountant understand your books without learning your particular chart-of-accounts choices.
2. XAF audit files require RGS codes. Without RGS, the XAF export won't validate. RGS isn't optional once you're producing audit files for the Belastingdienst.

How it works in ERPNext

Out-of-the-box ERPNext lets you name accounts however you like — Sales Income, Trade Receivables, VAT Payable, etc. RGS adds a reference code on top:

• Sales Income → linked to RGS code WOmzNOpr (omzet netto, opbrengsten)
• Trade Receivables → linked to BVorDebHaO (handelsdebiteuren)
• VAT Payable → linked to BVdrBepBep (af te dragen omzetbelasting)
• Bank · ABN AMRO → linked to BLimMv (liquide middelen, banktegoed)

You keep your business-friendly account names. The accountant gets the codes they need. Reports that talk to government services (XAF) get the correct references.

How RGS gets onto your accounts

When you ran Setup Dutch Localization, the module:

1. Imported the full RGS 3.5 schema as RGS Schema Account records (about 5,000 codes — global, shared across all NL companies on the site).
2. Added a custom_rgs_schema_account link field to every ERPNext Account.
3. Walked your existing chart of accounts and linked each account to the most appropriate RGS code, based on its account number (using a mapping table shipped with the app).

If you create a new account afterwards, you'll need to set the RGS code manually — pick from the dropdown in the Account form. Hit Setup Dutch Localization again to re-run the auto-linker for any accounts that came in via a CSV import.

RGS levels

RGS codes have a hierarchical structure:

• Level 1 (single letter): broad category — B (Balance), W (Profit & Loss), T (Off-balance)
• Level 2-3: sub-categories
• Level 4-5: increasingly specific account types

Your bank account ABN AMRO Current maps to a level-4 code; the parent level-3 code is "all bank accounts"; the level-1 is "Balance Sheet". You can roll up reports at any level.

Checking RGS links

To audit which accounts are linked correctly:

1. Open the Chart of Accounts report.
2. Filter for the RGS column being empty — those need attention.
3. For each unlinked account, open the Account form and pick the appropriate code from the RGS Schema Account dropdown.

If you find ten or more accounts unlinked, re-run Setup Dutch Localization — the auto-linker tops up any newly added accounts in one go.

Common questions

Can I see my P&L grouped by RGS instead of by my account names? Yes — the Profit and Loss Statement report has a Group By option; choose RGS Schema Account and it pivots the P&L by RGS code.

My accountant uses a different scheme (older RGS, or a custom one). Out of the box this app ships RGS 3.5. If your accountant insists on a different scheme, the RGS Schema Account DocType is editable — you can import a different code set. Talk to your accountant about whether 3.5 will work first; most firms accept it.

Do I need RGS if I never plan to file XAF or change accountants? Strictly: no. Practically: yes, because the day will come. Setting it up upfront costs nothing once Setup Dutch Localization has run.