How do I install the Netherlands Bookkeeping skill?

Run npx skillmds@latest add openaccountants/netherlands-bookkeeping in your terminal (requires Node.js), paste this page's agent-chat prompt into Claude, Cursor, or any MCP-connected agent, or download the SKILL.md file and copy it into your agent's skills directory.

What does the Netherlands Bookkeeping skill do?

> Use this skill whenever asked about Dutch bookkeeping, chart of accounts, financial statements, RGS mapping, jaarrekening preparation, balance sheet or P&L format in the Netherlands. Trigger on phrases like "Dutch bookkeeping", "boekhouding", "grootboekrekening", "jaarrekening", "RGS", "chart of accounts Netherlands", "balans", "winst- en verliesrekening", "micro-entity Netherlands", "BW2 Title 9", "Dutch GAAP", "RJ guidelines", "small company accounts NL", "annual accounts Netherlands", or any question about recording transactions, financial reporting, or accounting standards for Dutch entities. It is listed under AI & ML on SkillMD.

Is Netherlands Bookkeeping safe to use?

This skill has not completed SkillMD's automated safety review yet. SkillMD never runs a skill's scripts for you; review the SKILL.md before installing.

Which AI agents work with Netherlands Bookkeeping?

This skill is tagged as working with Claude Code, Claude.ai, OpenAI Codex. SKILL.md is an open format, so most agents that read a skills directory can load it too.

Is Netherlands Bookkeeping free to use?

Yes. Installing skills from SkillMD is free. This skill is licensed under AGPL-3.

Who published Netherlands Bookkeeping?

openaccountants (@openaccountants) published this skill. Their other Agent Skills are listed on their SkillMD profile.

Netherlands Bookkeeping by openaccountants

Name: Netherlands Bookkeeping
Author: openaccountants

Netherlands Bookkeeping Skill v1.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 -- Quick Reference

Field	Value
Country	Netherlands (Koninkrijk der Nederlanden)
Currency	EUR
Financial year	Flexible (most common: 1 January -- 31 December)
Accounting standards	Dutch GAAP (BW2 Title 9); RJ Guidelines (Raad voor de Jaarverslaggeving)
Standard chart of accounts	RGS (Referentie GrootboekSchema) -- voluntary reference standard
Governing body	Raad voor de Jaarverslaggeving (RJ); Belastingdienst (tax)
Key legislation	Burgerlijk Wetboek Boek 2, Titel 9 (BW2 Title 9)
Filing obligation	KVK (Kamer van Koophandel) -- within 12 months of year-end
Tax authority	Belastingdienst
Reporting format	SBR/XBRL for KVK and Belastingdienst filings

Section 2 -- Standard Chart of Accounts (RGS-Based)

The RGS (Referentie GrootboekSchema) is not mandatory but is the de facto Dutch standard used by most accounting software. Below is a practical mapping for small/micro entities.

Assets (Class 0-1)

Code	Account	Description
0100	Immateriële vaste activa	Intangible fixed assets
0110	Goodwill	Goodwill
0120	Software	Software licences
0200	Materiële vaste activa	Tangible fixed assets
0210	Gebouwen	Buildings
0220	Machines en installaties	Machinery and installations
0230	Inventaris	Furniture and fittings
0240	Computers	Computer hardware
0250	Vervoermiddelen	Vehicles
0900	Cum. afschrijvingen	Accumulated depreciation
1100	Debiteuren	Trade receivables
1200	Overige vorderingen	Other receivables
1300	Voorraad	Inventory
1500	Vooruitbetaalde kosten	Prepaid expenses
1800	Kruisposten	Inter-account transfers
1900	Bank	Bank accounts
1910	Kas	Cash

Liabilities (Class 2)

Code	Account	Description
2000	Crediteuren	Trade payables
2100	Belastingen en premies	Taxes and social premiums payable
2110	Omzetbelasting (BTW)	VAT payable
2120	Loonheffingen	Payroll taxes payable
2200	Overige schulden	Other payables
2300	Leningen langlopend	Long-term loans
2400	Voorzieningen	Provisions

Equity (Class 0/3)

Code	Account	Description
0500	Eigen vermogen	Equity
0510	Aandelenkapitaal	Share capital (BV)
0520	Agioreserve	Share premium
0530	Overige reserves	Other reserves
0590	Resultaat lopend jaar	Current year result
0595	Privé (eenmanszaak)	Owner's drawings (sole trader)

Revenue (Class 8)

Code	Account	Description
8000	Netto-omzet	Net turnover
8010	Omzet diensten	Revenue from services
8020	Omzet handel	Revenue from goods
8100	Overige bedrijfsopbrengsten	Other operating income

Cost of Goods Sold (Class 7)

Code	Account	Description
7000	Inkoopwaarde omzet	Cost of goods sold
7010	Inkopen	Purchases
7020	Voorraadmutatie	Inventory change

Operating Expenses (Class 4-6)

Code	Account	Description
4000	Personeelskosten	Staff costs
4010	Lonen en salarissen	Wages and salaries
4020	Sociale lasten	Social security contributions
4030	Pensioenlasten	Pension costs
4100	Afschrijvingen	Depreciation
4200	Huisvestingskosten	Premises costs
4210	Huur	Rent
4220	Gas, water, elektra	Utilities
4300	Verkoopkosten	Selling expenses
4310	Reclame en marketing	Advertising and marketing
4400	Autokosten	Vehicle costs
4500	Kantoorkosten	Office costs
4510	Telefoon en internet	Telecoms
4520	Kantoorbenodigdheden	Office supplies
4530	Software abonnementen	Software subscriptions
4600	Algemene kosten	General costs
4610	Accountantskosten	Accountancy fees
4620	Advieskosten	Advisory/legal fees
4630	Bankkosten	Bank charges
4640	Verzekeringen	Insurance
4650	Contributies en abonnementen	Subscriptions

Other Income/Expenses (Class 8/9)

Code	Account	Description
8200	Financiële baten	Financial income (interest received)
8300	Financiële lasten	Financial expenses (interest paid)
8400	Buitengewone baten	Extraordinary income
8500	Buitengewone lasten	Extraordinary expenses

Tax (Class 9)

Code	Account	Description
9000	Vennootschapsbelasting	Corporate income tax
9010	Latente belastingen	Deferred taxes

Section 3 -- Revenue Recognition

Cash vs Accrual Basis

Entity Type	Basis	Notes
BV / NV (legal entity)	Accrual (verplicht)	BW2 Title 9 requires accrual basis
Eenmanszaak / VOF (sole trader / partnership)	Accrual or Cash	Tax law allows "kasstelsel" for certain small traders; most use accrual
ZZP (freelancer)	Accrual	Recommended; required if VAT-registered on standard scheme

Key Rules

Revenue recognised when goods/services delivered and collectability is reasonably assured (RJ 270)
Construction contracts: percentage-of-completion method preferred (RJ 221)
Long-term service contracts: revenue allocated over the period of service delivery
For IB (inkomstenbelasting) purposes, "goed koopmansgebruik" (sound business practice) governs timing

Thresholds

No statutory threshold for switching between cash/accrual for sole traders
VAT: small businesses scheme (KOR -- Kleineondernemersregeling) applies if turnover ≤ EUR 20,000/year; exempts from VAT filing but requires standard bookkeeping

Section 4 -- Expense Classification

Deductible Operating Expenses

Category	Nominal Code	Deductibility
Office rent	4210	100% deductible
Utilities (business premises)	4220	100% deductible
Accountancy fees	4610	100% deductible
Software subscriptions	4530	100% deductible
Professional insurance	4640	100% deductible
Marketing/advertising	4310	100% deductible
Travel (business)	4400	100% deductible if wholly business
Training/education	4600	100% deductible if business-related
Bank charges	4630	100% deductible
Phone/internet (business %)	4510	Business portion only

Limited/Non-Deductible Expenses (Fiscal)

Category	Limitation
Business meals/entertainment	80% deductible (20% non-deductible add-back)
Gifts to clients	80% deductible if > EUR 15/gift
Fines and penalties	0% -- never deductible
Personal expenses	0% -- never deductible
Income tax / VPB	0% -- never deductible
Private use of business assets	Add-back required (bijtelling for cars)

Car (Auto) Special Rules

Company car private-use addition (bijtelling): 22% of catalogue value (standard); 16% for zero-emission vehicles
Kilometre allowance for business use of private car: EUR 0.23/km (2025)

Section 5 -- Asset vs Expense Thresholds

Capitalization Rules

Rule	Threshold	Notes
Tax depreciation maximum rate	20% per year on cost	Minimum 5-year useful life
Goodwill maximum rate	10% per year	Minimum 10-year amortization
Low-value asset expensing	No statutory threshold	Practice: items < EUR 450 often expensed directly
Real estate floor (bodemwaarde)	WOZ-value	Cannot depreciate below WOZ-value for tax
Buildings (beleggingspand)	Max 100% WOZ-value	Investment property: cannot depreciate below 100% WOZ
Buildings (own use)	Max 50% WOZ-value	Own-use property: floor is 50% of WOZ-value

Depreciation Methods and Rates

Asset Type	Method	Common Tax Rate
Buildings (own use)	Straight-line	2-3% (floor: 50% WOZ)
Buildings (investment)	Straight-line	2-3% (floor: 100% WOZ)
Machinery and equipment	Straight-line	10-20%
Office furniture/fittings	Straight-line	20%
Computer hardware	Straight-line	20% (max allowed)
Software	Straight-line	20%
Vehicles	Straight-line	20%
Goodwill	Straight-line	10%

Small-Scale Investment Deduction (KIA)

For investments between EUR 2,801 and EUR 393,252 (2025), an additional percentage deduction (up to 28%) of the investment amount is available on top of regular depreciation.

Section 6 -- P&L Format (Winst- en Verliesrekening)

Dutch law prescribes the income statement classified by nature of expense (categoriale model) or by function (functionele model). Small entities typically use nature-of-expense.

Format (Categoriale Model -- by Nature)

Netto-omzet (Net turnover)                                    xxx
Wijziging voorraad (Change in inventory)                      xxx
Overige bedrijfsopbrengsten (Other operating income)          xxx
                                                           -------
Totale bedrijfsopbrengsten                                    xxx

Grondstof-/hulpmateriaalkosten (Raw materials)               (xxx)
Personeelskosten (Staff costs)                               (xxx)
Afschrijvingen (Depreciation/amortisation)                   (xxx)
Overige bedrijfskosten (Other operating expenses)            (xxx)
                                                           -------
Totale bedrijfslasten                                        (xxx)

Bedrijfsresultaat (Operating profit)                          xxx

Financiële baten (Financial income)                           xxx
Financiële lasten (Financial expenses)                       (xxx)
                                                           -------
Resultaat voor belastingen (Profit before tax)                 xxx

Belastingen (Tax)                                            (xxx)
                                                           -------
Resultaat na belastingen (Net profit)                          xxx

Section 7 -- Balance Sheet Format (Balans)

Dutch law prescribes a vertical (staffelvorm) balance sheet format. Small entities file an abbreviated version.

Format

ACTIVA (Assets)

Vaste activa (Fixed assets)
  Immateriële vaste activa                                    xxx
  Materiële vaste activa                                      xxx
  Financiële vaste activa                                     xxx
                                                           -------
  Totaal vaste activa                                         xxx

Vlottende activa (Current assets)
  Voorraden                                                   xxx
  Vorderingen                                                 xxx
  Liquide middelen                                            xxx
                                                           -------
  Totaal vlottende activa                                     xxx

TOTAAL ACTIVA                                                 xxx
                                                           =======

PASSIVA (Equity and Liabilities)

Eigen vermogen (Equity)
  Aandelenkapitaal                                            xxx
  Reserves                                                    xxx
  Onverdeeld resultaat                                        xxx
                                                           -------
  Totaal eigen vermogen                                       xxx

Voorzieningen (Provisions)                                    xxx

Langlopende schulden (Long-term liabilities)                  xxx

Kortlopende schulden (Current liabilities)                    xxx
                                                           -------
TOTAAL PASSIVA                                                xxx
                                                           =======

Section 8 -- Bank Reconciliation Patterns

Dutch Bank Statement Formats

Bank	Format	Key Fields
ING	CSV, MT940	Date, Name/Description, Account, Counter-account, Amount, Balance
ABN AMRO	CSV, MT940	Transaction date, Amount, Description, Counter-party IBAN
Rabobank	CSV, MT940, CAMT.053	Date, Counter-party name, IBAN, Amount, Description
SNS/RegioBank	CSV	Date, Description, Debit, Credit, Balance
Bunq	CSV	Date, Amount, Account, Counterparty, Description
Knab	CSV	Date, Amount, Name, Description, IBAN

Common Transaction Descriptions

Pattern	Classification
SEPA Overboeking, Betaling aan	Outgoing payment (expense or transfer)
SEPA Incasso, Automatische incasso	Direct debit (recurring expense)
iDEAL betaling	Incoming payment from customer
Tikkie	Small payment (check direction)
BELASTINGDIENST, BTW, LH	Tax payment (exclude from P&L)
KVK, Kamer van Koophandel	Business registration fee
PENSIOENFONDS	Pension contribution
Pinbetaling, Geldautomaat	Card/ATM (check nature)

Section 9 -- Micro-Entity / Small Business Simplifications

Size Categories (from 1 January 2024)

Category	Balance Sheet Total	Net Turnover	Employees
Micro	≤ EUR 450,000	≤ EUR 900,000	< 10
Small (Klein)	≤ EUR 7,500,000	≤ EUR 15,000,000	< 50
Medium (Middelgroot)	≤ EUR 25,000,000	≤ EUR 50,000,000	< 250

Must meet at least 2 of 3 criteria on two consecutive balance sheet dates.

Simplifications by Category

Simplification	Micro	Small
P&L required in filing	No	No
Management report (bestuursverslag)	Not required	Not required
Statutory audit	Not required	Not required
Consolidated accounts	Not required	Not required
Notes (toelichting)	Very limited	Limited
Use tax accounting principles	Allowed (Art. 2:396 lid 6)	Allowed
File abbreviated balance sheet only	Yes	Yes (with limited notes)
Cash flow statement	Not required	Not required

Sole Trader (Eenmanszaak) / ZZP

No formal annual accounts obligation under BW2 Title 9
Must maintain adequate records for tax (bewaarplicht: 7 years)
Annual income tax return (aangifte IB) with balance sheet and P&L
VAT return quarterly (or monthly for larger traders)
Small Businesses Scheme (KOR): turnover ≤ EUR 20,000 -- full VAT exemption

Section 10 -- Interaction with Tax Skills

Income Tax (IB/VPB)

The jaarrekening (annual accounts) forms the basis for the tax return
Fiscal adjustments are made outside the accounts (e.g., entertainment 20% add-back, KIA deduction, MKB profit exemption)
Micro/small entities may use fiscal accounting principles for their jaarrekening, eliminating most differences
For sole traders: zelfstandigenaftrek (EUR 3,750 in 2025), startersaftrek (EUR 2,123), MKB-winstvrijstelling (13.31% of profit)

VAT (BTW)

VAT is recorded in account 2110 (payable) and cleared via the BTW-aangifte
Input VAT (voorbelasting) is tracked separately and offset against output VAT
Private-use correction (privégebruik correctie) due in final period
Use the netherlands-vat-return skill for BTW filing details

Payroll Tax (Loonheffingen)

Loonheffingen includes wage tax + social insurance premiums
Recorded in account 2120 until remitted to Belastingdienst
Use the nl-payroll-tax skill for detailed calculation

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional before filing or acting upon.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).

Netherlands Bookkeeping

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