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RGS Skill

A primary-source-grounded skill for AI agents doing Dutch bookkeeping the standardized way with RGS, the Referentie GrootboekSchema: the national reference chart of accounts that the SBR chain maps onto KvK annual accounts, Belastingdienst returns (IB, VPB, OB), SBR Wonen and bank reports. Map each ledger account to one RGS code once and the same books feed every report.

Built for the people who actually keep the books (ZZP'ers and BV owners, bookkeepers, accountants) and the engineers building agentic bookkeeping tools for the Dutch market.

What this skill gives you

An agent that must pick, validate or map an RGS code has one job: be right, and know when it cannot be. Everything here serves that.

The entry point

SKILL.md loads when the skill triggers. It holds an intake table keyed on what is in front of the agent (a transaction, an own chart, an entity, a filing question, an API, a group question), the three things to pin before any judgment (the version the receiver accepts, the entity filter, the level), the invariants that hold in every case, and the reference index. It holds no domain facts of its own; those live in references/, each with its source.

The references

Load one. Each opens with Load this when and Do not load this when, a contents list, and ends with a Sources list that every [Sn] marker in the body resolves to (URL, publisher, page or file date, [viewed YYYY-MM-DD], authority tier).

Read this When you need
versions-governance.md Which version is current (3.8 definitive, 3.9 alfa and its calendar), the workbook and taxonomy artifacts, the Taakgroep RGS, RGS MKB, RGS Ready, how to re-verify
structure-and-codes.md The workbook's columns, the five levels, how a code is built, D/C and omslag, inactive codes, extensions, the procedure to assign a code or map an own chart, the mnemonic traps
scope-filters-entities.md The filter columns with measured counts, recipes for a BV and for ZZP/EZ/VOF, RGS MKB's decimal numbers, sectors, legal size classes
reporting-compliance.md The RGS to SBR chain, what the RGS Taxonomie 3.8 maps (25 entrypoints, counted), NT20/NT21 dates, KvK deposit, Belastingdienst returns, XAF and the RGS Brugstaat
software-and-moneybird.md MoneyBird's ledger-accounts API (rgs_code top-level and required, RGS 3.5), RGS Ready packages, setup and completeness, datasets
multinationals-ifrs.md Where RGS stops: no IFRS mapping, no consolidation logic, Dutch only, ESEF is elsewhere

The script

scripts/rgs_lookup.py validates, looks up and searches codes in the official RGS workbook, reading .xlsx with the standard library alone. It understands the official filter columns, reports Inactief and the omslag partner, lists children for disambiguation by parent, and fetches the workbook:

python3 scripts/rgs_lookup.py --fetch 3.8                       # caches ~/.cache/rgs/RGS-3.8.xlsx
python3 scripts/rgs_lookup.py --validate WBedKanKoa             # exit 0 valid, 1 unknown, 2 inactive
python3 scripts/rgs_lookup.py --search hosting --entity bv --nivo 4 --json
python3 scripts/rgs_lookup.py --children WBedKan

Without --file and without a cached workbook it falls back to a seed of a few dozen codes verified against RGS 3.8: a convenience, not the standard.

Source discipline

Every claim in references/ traces to a source fetched on the date its entry states: the standard owner (referentiegrootboekschema.nl, including the official workbooks and the RGS Taxonomie zip, both downloaded and measured), Logius (nltaxonomie.nl), SBR Nederland, KVK, the Belastingdienst and Dutch law as tier 1; GBNED's boekhoudplaza.nl and softwarepakketten.nl as the practitioner reference (tier 2); vendor documentation as tier 3. RGS is versioned yearly; the next expected changes are RGS 3.9 bèta (2026-10-09), RGS 3.9 definitive (2026-12-11) and NT21 in production (2026-12-09). Re-check referentiegrootboekschema.nl/actueel before relying on a version for a regulated filing.

For iXBRL, ESEF and KvK deposit mechanics use the sibling iXBRL skill; this skill stops at the ledger.

Install

This is an AI-agent skill: a directory of Markdown and one script that any harness supporting the skill convention can load.

npx skills add MaxSchoon/rgs-skill

Or drop the directory under your agent's skills root (~/.<agent>/skills/rgs/ or a project-local .agents/skills/rgs/); the name and description in the SKILL.md front matter are what harnesses route on.

Compatibility

Harness-agnostic: any runtime that loads skills from a directory with YAML front matter, routes on the description, and lets the agent read reference files on demand. The script needs Python 3.10+ and nothing else; --fetch needs network access.

License

Dual-licensed by content type: Apache-2.0 for code (scripts/, tests/; see LICENSE) and CC BY 4.0 for content (SKILL.md, references/ and this documentation; see LICENSE-CONTENT).

If you redistribute or publicly share this material, or an adaptation of it, attribution is a licence condition (CC BY 4.0 §3(a), Apache-2.0 §4):

RGS Skill by Ontos B.V. (Max Schoon, Doc2iXBRL), https://github.com/MaxSchoon/rgs-skill, licensed under CC BY 4.0. [Modified. | Unmodified.]

and keep the copyright, licence and warranty-disclaimer notices supplied with the work (NOTICE, LICENSE-CONTENT; CC BY 4.0 §3(a)(1)(A)).

If you use it (to map a chart of accounts, validate codes, prepare a filing, or inform software you write yourself), you must credit it:

Uses the RGS Skill by Ontos B.V. — https://github.com/MaxSchoon/rgs-skill

Exact rules per context, including never placing the credit inside submitted filing data, are in ATTRIBUTION.md. Machine-readable terms: rsl.xml (RSL 1.0) and llms.txt.

Previously published under MIT; see NOTICE for the relicensing history and third-party notices.

Disclaimer

This skill is not legal, accounting, tax or filing advice. Verify against the live publisher source and involve a qualified accountant or tax adviser before relying on a code, rule or treatment for a regulated filing. The skill lowers the cost of reaching the right code and the right page of the right source; it does not replace professional judgement.

Contributing

Issues and pull requests are welcome; see CONTRIBUTING.md. Two rules govern every change: a primary source, fetched and dated, for every claim; and vendor-neutral language, with product behaviour labelled as such.

Contact

Questions, collaboration, or corrections: contact@doc2ixbrl.com. For anything that could affect filing integrity, please email before opening a public issue (see SECURITY.md).

About

Teaches AI agents the Dutch standard chart of accounts (RGS) so every booking lands on the right ledger code and flows into annual accounts and tax filings without rework. Every rule traced to its official source. By Doc2iXBRL.

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