Term
What is RGS (Dutch reference chart of accounts)? Meaning and explanation
The Referentie GrootboekSchema (RGS) is a Dutch standard coding for general ledger accounts that allows financial data from different administrations to be compared, reported and exchanged consistently.
Definition
The Referentie GrootboekSchema (RGS) is a Dutch standard coding for general ledger accounts that allows financial data from different administrations to be compared, reported and exchanged consistently.
Also known as: RGS, Referentie GrootboekSchema, Referentiegrootboekschema, Dutch reference chart of accounts, Standaard rekeningschema
RGS was developed by software vendors and professional bodies in cooperation with the Dutch government and is part of the Standard Business Reporting (SBR) programme. The scheme has a hierarchical structure, from main headings down to accounts and movements. You can use RGS as a mapping scheme alongside your own chart of accounts, by linking each GL account to an RGS code, or as your own chart of accounts. RGS is a voluntary standard, not a legally prescribed chart of accounts.
For firms, RGS makes working with many different administrations easier. When all clients are mapped to the same coding, reports, benchmarks and annual accounts can be prepared faster and submitted via SBR, for example to banks. It does take a one-off effort to map existing charts of accounts, and discipline to classify new GL accounts correctly straight away.
Autoboeker works with the chart of accounts in the accounting software: GL accounts and VAT codes are synchronised from Exact Online, Twinfield, SnelStart and e-Boekhouden, and the GL account proposal is based on the administration's history. Whether that chart is set up on RGS is decided in your accounting software.
Example
A firm maps every client's 'Telephone and internet' GL account to the same RGS code. As a result, telecom costs for all clients can be compared in one overview, regardless of their own account numbers.
FAQ
Questions about RGS (Dutch reference chart of accounts).
No. RGS is a voluntary standard. You can use it as your own chart of accounts or map your existing GL accounts to it as a reference scheme.
RGS is part of the SBR programme. RGS codes are linked to SBR codes, which makes it easier to submit reports such as annual accounts digitally.
Further reading
Related in the knowledge base.
Guides
RGS explained: the Dutch reference chart of accounts
What the Dutch Referentie GrootboekSchema (RGS) is, why it exists, how levels and versions work and how a firm maps its administrations to RGS.
8 min readRead the guideWorkflowsPreparing for year-end: getting the books in order
How to prepare year-end from the bookkeeping side: complete and reconciled books, open items, accruals, a VAT check and an audit trail for the accountant.
10 min readRead the guideSee Autoboeker in your own administrations.
In a 30-minute demo, we show you how Autoboeker works with your firm's accounting software and way of working.
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