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All accounts from classes 0 to 7, their detailed sub-accounts and legal references — in accordance with the Royal Decree of 29 April 2019.
📄 Download the complete Belgian Chart of Accounts as a free PDF — click « Export PDF » to get a printable PCMN, organised by class and group, with official codes and labels.
The PCMN is the official nomenclature of Belgian accounting, established by the law of 17 July 1975. It applies to all companies subject to double-entry bookkeeping: SRL, SA, ASBL, foundations and other entities.
The MNC for companies contains 782 accounts across classes 0 to 7. The NPO version, based on the CAC 2019, adapts certain classes: class 1 becomes the social fund, class 7 includes contributions and subsidies (accounts 730-733).
The MNC is mandatory for all companies subject to double-entry bookkeeping: SRL, SA, large NPOs. Self-employed individuals with turnover below €500,000 excl. VAT may use simplified accounting with an abbreviated chart of accounts.
The Belgian MNC for companies contains 782 accounts across 8 classes (0 to 7). The NPO version contains 373 accounts. Our tool allows instant search of any account by code or keyword.
Each MNC account has a 6-digit code. The first digit indicates the class (6 = expenses), the first two the group (61 = services and miscellaneous goods), the full 6 digits the specific account (612700 = electricity consumption).
Most Belgian accounting software packages (Odoo, Winbooks, BOB, Exact, Sage) deliver a simplified default chart of accounts — they only include the most commonly used accounts. The official Belgian MNC contains 782 accounts for companies and 373 for NPOs. Our tool presents the complete and official chart of accounts, allowing you to instantly find any account missing from your software and add it manually.
Our PCMN is freely available online with instant search. A PDF export is available directly from the tool. For Excel, you can copy the data or export via your browser. The minimum normalised chart of accounts is also available as PDF from the CBN (Belgian Accounting Standards Board).
Yes. Micro-enterprises (turnover < €700,000) may keep simplified accounts using only a subset of PCMN codes. Our tool covers all 782 company accounts and 373 NPO accounts, compliant with ITAA and CBN standards.
Professional restaurant expenses are booked under account 61320 (reception and representation costs). Fiscally, they are 69% deductible (art. 53 CIR92) since 2020. Always keep receipts documenting the professional nature of the invitation.