Vintro Pro
NL · FR · EN
Vintro Pro
NL · FR · EN
In Belgium the MAR sets the numbers, in France the PCG. In the Netherlands no law does. There is a shared standard, though: the Referentie GrootboekSchema (RGS).
Written by Griet Coussement, founder of Vintro Pro and Vintiques Export
The short answer: on a sales account you choose. The RGS calls it Margeverkopen.
The Netherlands has no statutory chart of accounts. The law does require records that show your rights and obligations “te allen tijde” (at all times): art. 2:10 of the Civil Code for a legal entity, art. 52 AWR for a sole trader too. You keep them for seven years. Neither article sets any numbers.
A separate account for margin goods is therefore not required, but it helps. You see your margin sales at a glance, apart from what you sell at the standard rate.
The Referentie GrootboekSchema (RGS) is a list of fixed codes for ledger accounts. Private and public bodies built it together, among them the Belastingdienst (the tax office) and CBS (Statistics Netherlands). Since 2015 it has been governed by SBR (Standard Business Reporting). No law makes you use it.
Every account has a letter code and a seven-digit reference number. For margin goods the RGS has codes of its own:
| RGS code | Number | Name |
|---|---|---|
| WOmzNohOmr | 8002040 | Margeverkopen (margin sales) |
| WKprInhMai | 7005040 | Margeinkopen (margin purchases) |
| BVrdHanMgr | 3001011 | Handelsgoederen, marge-voorraden (margin stock) |
From RGS 3.8, the final version on referentiegrootboekschema.nl.
In our guides we use short numbers for the Netherlands. They are an example, not law and not the RGS. Your package may name them differently. The first digit does follow the RGS grouping: 1 for money and debts, 7 for cost of sales, 8 for sales.
| Example | Name | In the RGS |
|---|---|---|
| 8000 | Omzet (sales) | WOmz Netto-omzet; for margin goods WOmzNohOmr Margeverkopen |
| 7000 | Inkoopwaarde van de omzet (cost of sales) | WKpr Kostprijs van de omzet; for margin goods WKprInhMai Margeinkopen |
| 1600 | Crediteuren (creditors) | BSchCre Schulden aan leveranciers en handelskredieten |
| 1500 | Te betalen btw (VAT payable) | BSchBepBtw Te betalen omzetbelasting |
| 1000 | Kas (cash) | BLimKas Kasmiddelen |
| 1100 | Bank | BLimBan Tegoeden bij banken |
If your package works with the RGS, pick the RGS code. Margin sales already have one, so they stay apart from your ordinary sales.
You work the VAT out of your profit margin: margin × 21/121, or 9/109 for goods at the reduced rate.
For furniture, clothing, art, antiques and collectors’ items, among others, the global method is compulsory: all sales minus all purchases of the period.
The margin without VAT goes in the left column of box 1 Prestaties binnenland, the VAT in the right column.
Source: Belastingdienst, the pages on returns and records for trade in margin goods.
An example with every entry is in the guides Selling pieces on consignment and Working out margin VAT for a period.
Every piece you sell under the margin scheme then lands on that account, on the invoice in your accounts.
below that you choose. How it works in Belgium.
records yes; no law requires the RGS. That is this page.
sub-accounts allowed, such as 7071. How it works in France.
each package numbers its own way. How it works in the UK.
No. Art. 2:10 of the Dutch Civil Code and art. 52 AWR require records that you keep for seven years, but they set no account numbers.
The Referentie GrootboekSchema: a shared list of codes for ledger accounts. It has been governed by SBR since 2015. No law requires it.
Yes. WOmzNohOmr Margeverkopen (8002040) for sales and WKprInhMai Margeinkopen (7005040) for purchases.
They are short example numbers from our guides. They are not statutory and they are not RGS numbers. Your package may name them differently.
The margin times 21/121, or 9/109 at the reduced rate. For furniture, art and antiques you work it out globally per period.
Vintro Pro posts every piece you sell to the account that matches its VAT treatment: standard, margin or export. You enter the numbers once, and the invoice in your accounts follows.
30 days free, no card number.