---
title: "European chart of accounts template with PCG class numbering"
description: "Free Continental Europe chart of accounts with PCG-style class numbering: 248 accounts in classes 1 to 8, including VAT 4456 and 4457. Download CSV or Excel."
canonical: https://ledgeriano.com/templates/eu-pcg-chart-of-accounts
language: en
publisher: "Ledgeriano"
updated: 2026-11-06
---

# European chart of accounts template with PCG class numbering

> Free Continental Europe chart of accounts with PCG-style class numbering: 248 accounts in classes 1 to 8, including VAT 4456 and 4457. Download CSV or Excel.

This Continental Europe chart of accounts uses PCG-style class numbering: 248 accounts, 170 of them posting accounts, in classes 1 to 8. Classes 1 to 5 hold balance sheet accounts (equity and borrowings, fixed assets, inventories, third parties, cash), class 6 expenses, class 7 revenue and class 8 opening and closing accounts.

Download: [Excel (.xlsx)](https://ledgeriano.com/templates/files/eu-pcg-chart-of-accounts.xlsx), [CSV (UTF-8)](https://ledgeriano.com/templates/files/eu-pcg-chart-of-accounts.csv)

Accounts: 248. Posting accounts: 170. Levels: 4.

## How class numbering differs from statement numbering

In a PCG-style chart the first digit groups accounts by nature, not by where they appear on the balance sheet. Class 1 holds equity, provisions and borrowings together because they are long-term financing; class 4 holds every third-party account, whether it is a receivable or a payable.

Codes grow by digits: 4 Third-party accounts, 41 Customers and related accounts, 411 Customers, and 4456 Deductible VAT under 445. The class tells you the nature; the balance sheet side of a class 4 account depends on its balance.

| Class | Content | Example accounts |
| --- | --- | --- |
| 1 | Equity, provisions and borrowings | 1013 Subscribed capital: called up and paid, 110 Retained earnings brought forward, 120 Profit or loss for the year |
| 2 | Fixed assets | 2813 Accumulated depreciation: buildings |
| 3 | Inventories and work in progress | 370 Merchandise inventory |
| 4 | Third-party accounts | 401 Suppliers, 411 Customers, 4456 Deductible VAT, 4457 VAT collected |
| 5 | Financial accounts | 5121 Bank: main current account, 531 Cash on hand |
| 6 | Expenses | 607 Purchases of merchandise, 641 Salaries and wages, 6811 Depreciation |
| 7 | Revenue | 707 Sales of merchandise, 766 Foreign exchange gains |
| 8 | Special accounts | 890 Opening balance account, 891 Income summary |

## Which businesses it fits

Companies in countries whose local charts follow the class 1 to 7 tradition, and groups that want one European layout across subsidiaries. This template is a PCG-style structure built for Ledgeriano, not a copy of any country's official legal chart, so check your national requirements before using it for statutory books.

VAT is detailed the way European returns need it: 4452 VAT due on intra-community acquisitions, 4455 VAT payable, 4456 Deductible VAT, 4457 VAT collected and 4458 VAT to be regularised.

## Purchases, inventories and the result for the year

Purchases are expensed in class 6 (607 Purchases of merchandise) and the change in inventory adjusts cost at period end, while class 3 carries the closing stock. This is the classic periodic method of class-numbered charts; if you keep perpetual inventory, post receipts to class 3 and cost of sales to class 6 when goods leave.

The year's result sits in 120 Profit or loss for the year until it is allocated, and 891 Income summary is used only by the closing entry. See the [year-end closing guide](https://ledgeriano.com/guides/year-end-closing) for how the closing and opening entries flow.

## Contra and third-party accounts

Eighteen contra accounts, mostly in 28 Accumulated depreciation, 29, 39 and 49 impairments, reduce the gross amounts they relate to. Eighteen accounts require a party, including 401 Suppliers and 411 Customers, so balances per supplier and customer come from party tags rather than hundreds of sub-accounts.

## Full account list

Indentation shows the hierarchy. Entries are posted to the lowest level; higher levels only add up their children.

| Code | Account | Type |
| --- | --- | --- |
| 1 | Class 1: Equity, provisions and borrowings | Equity |
| 10 |   Capital and reserves | Equity |
| 101 |     Share capital | Equity |
| 1013 |       Subscribed capital: called up and paid | Equity |
| 104 |     Share premium | Equity |
| 1041 |       Issue premium | Equity |
| 105 |     Revaluation surplus | Equity |
| 106 |     Reserves | Equity |
| 1061 |       Legal reserve | Equity |
| 1063 |       Statutory reserves | Equity |
| 1068 |       Other reserves | Equity |
| 108 |     Owner's drawings account | Equity |
| 11 |   Retained earnings brought forward | Equity |
| 110 |     Retained earnings brought forward | Equity |
| 119 |     Accumulated losses brought forward | Equity |
| 12 |   Result for the financial year | Equity |
| 120 |     Profit or loss for the year | Equity |
| 13 |   Investment grants | Equity |
| 131 |     Capital investment grants received | Equity |
| 14 |   Regulated provisions | Equity |
| 145 |     Accelerated tax depreciation | Equity |
| 15 |   Provisions for liabilities and charges | Liability |
| 151 |     Provisions for risks | Liability |
| 1511 |       Provisions for litigation | Liability |
| 1512 |       Provisions for customer warranties | Liability |
| 153 |     Provisions for pensions and retirement indemnities | Liability |
| 155 |     Provisions for taxes | Liability |
| 16 |   Borrowings and similar debts | Liability |
| 163 |     Bond issues | Liability |
| 164 |     Loans from credit institutions | Liability |
| 165 |     Deposits and guarantees received | Liability |
| 167 |     Lease liabilities | Liability |
| 168 |     Other borrowings and similar debts | Liability |
| 2 | Class 2: Fixed assets | Asset |
| 20 |   Intangible assets | Asset |
| 203 |     Development costs | Asset |
| 205 |     Concessions, patents, licences and software | Asset |
| 2051 |       Software | Asset |
| 2052 |       Patents, licences and trademarks | Asset |
| 207 |     Goodwill (fonds commercial) | Asset |
| 21 |   Tangible fixed assets | Asset |
| 211 |     Land | Asset |
| 213 |     Buildings | Asset |
| 215 |     Technical installations, plant and machinery | Asset |
| 216 |     Right-of-use assets | Asset |
| 218 |     Other tangible fixed assets | Asset |
| 2182 |       Transport equipment | Asset |
| 2183 |       Office and computer equipment | Asset |
| 2184 |       Office furniture | Asset |
| 23 |   Fixed assets in progress | Asset |
| 231 |     Tangible fixed assets in progress | Asset |
| 238 |     Advances paid on fixed asset orders | Asset |
| 26 |   Participating interests | Asset |
| 261 |     Equity investments in subsidiaries and associates | Asset |
| 27 |   Other financial fixed assets | Asset |
| 271 |     Long-term investment securities | Asset |
| 274 |     Loans granted | Asset |
| 275 |     Deposits and guarantees paid | Asset |
| 28 |   Accumulated depreciation and amortisation | Asset |
| 280 |     Amortisation of intangible assets | Asset |
| 2803 |       Amortisation of development costs | Asset |
| 2805 |       Amortisation of software, patents and licences | Asset |
| 281 |     Depreciation of tangible fixed assets | Asset |
| 2813 |       Accumulated depreciation: buildings | Asset |
| 2815 |       Accumulated depreciation: plant and machinery | Asset |
| 2816 |       Accumulated depreciation: right-of-use assets | Asset |
| 28182 |       Accumulated depreciation: transport equipment | Asset |
| 28183 |       Accumulated depreciation: office and computer equipment | Asset |
| 28184 |       Accumulated depreciation: office furniture | Asset |
| 29 |   Impairment of fixed assets | Asset |
| 291 |     Impairment of tangible fixed assets | Asset |
| 296 |     Impairment of participating interests | Asset |
| 3 | Class 3: Inventories and work in progress | Asset |
| 31 |   Raw materials | Asset |
| 311 |     Raw materials inventory | Asset |
| 32 |   Other supplies | Asset |
| 321 |     Consumable materials | Asset |
| 326 |     Packaging materials | Asset |
| 33 |   Work in progress | Asset |
| 331 |     Products in progress | Asset |
| 335 |     Services in progress | Asset |
| 35 |   Finished and intermediate products | Asset |
| 351 |     Intermediate products | Asset |
| 355 |     Finished products | Asset |
| 37 |   Merchandise | Asset |
| 370 |     Merchandise inventory | Asset |
| 39 |   Impairment of inventories | Asset |
| 391 |     Impairment of raw materials | Asset |
| 397 |     Impairment of merchandise | Asset |
| 4 | Class 4: Third-party accounts | Liability |
| 40 |   Suppliers and related accounts | Liability |
| 401 |     Suppliers | Liability |
| 403 |     Suppliers: notes payable | Liability |
| 404 |     Fixed asset suppliers | Liability |
| 408 |     Suppliers: invoices not yet received | Liability |
| 409 |     Suppliers: advances and credit notes | Asset |
| 41 |   Customers and related accounts | Asset |
| 411 |     Customers | Asset |
| 413 |     Customers: notes receivable | Asset |
| 416 |     Doubtful customers | Asset |
| 418 |     Customers: invoices to be issued | Asset |
| 419 |     Customers: advances received | Liability |
| 42 |   Personnel and related accounts | Liability |
| 421 |     Personnel: salaries payable | Liability |
| 425 |     Personnel: advances and loans | Asset |
| 428 |     Personnel: accrued holiday pay and bonuses | Liability |
| 43 |   Social security and other social bodies | Liability |
| 431 |     Social security contributions payable | Liability |
| 437 |     Pension and other social funds payable | Liability |
| 438 |     Accrued social charges | Liability |
| 44 |   State and public authorities | Liability |
| 441 |     State: grants receivable | Asset |
| 444 |     State: corporate income tax | Liability |
| 445 |     State: value added tax | Liability |
| 4452 |       VAT due on intra-community acquisitions | Liability |
| 4455 |       VAT payable to the tax authority | Liability |
| 4456 |       Deductible VAT | Asset |
| 4457 |       VAT collected | Liability |
| 4458 |       VAT to be regularised | Liability |
| 447 |     Other taxes, duties and levies | Liability |
| 45 |   Group companies and partners | Liability |
| 451 |     Group companies: current accounts | Liability |
| 455 |     Partners' current accounts (shareholder loans) | Liability |
| 457 |     Dividends payable | Liability |
| 46 |   Sundry debtors and creditors | Liability |
| 462 |     Receivables on disposal of fixed assets | Asset |
| 467 |     Other debtors and creditors | Liability |
| 4671 |       Sundry debtors | Asset |
| 4672 |       Sundry creditors | Liability |
| 47 |   Suspense and translation accounts | Liability |
| 471 |     Suspense account | Liability |
| 476 |     Unrealised foreign exchange losses | Asset |
| 477 |     Unrealised foreign exchange gains | Liability |
| 48 |   Accruals and deferrals | Liability |
| 486 |     Prepaid expenses | Asset |
| 487 |     Deferred income | Liability |
| 49 |   Impairment of third-party accounts | Asset |
| 491 |     Allowance for doubtful customer accounts | Asset |
| 5 | Class 5: Financial accounts | Asset |
| 50 |   Short-term investment securities | Asset |
| 503 |     Listed shares | Asset |
| 506 |     Bonds | Asset |
| 51 |   Banks and financial institutions | Asset |
| 511 |     Cheques and bills for collection | Asset |
| 512 |     Banks | Asset |
| 5121 |       Bank: main current account | Asset |
| 5122 |       Bank: secondary current account | Asset |
| 5124 |       Bank: foreign currency account | Asset |
| 5125 |       Bank: savings and term deposits | Asset |
| 514 |     Postal giro account | Asset |
| 519 |     Short-term bank borrowings and overdrafts | Liability |
| 53 |   Cash | Asset |
| 531 |     Cash on hand | Asset |
| 532 |     Cash on hand: foreign currency | Asset |
| 54 |   Imprest accounts | Asset |
| 541 |     Petty cash advances | Asset |
| 58 |   Internal transfers | Asset |
| 580 |     Internal fund transfers (cash in transit) | Asset |
| 6 | Class 6: Expenses | Expense |
| 60 |   Purchases and change in inventories | Expense |
| 601 |     Purchases of raw materials | Expense |
| 602 |     Purchases of other supplies | Expense |
| 603 |     Change in inventories | Expense |
| 6031 |       Change in raw material inventories | Expense |
| 6037 |       Change in merchandise inventories | Expense |
| 604 |     Purchases of studies and services | Expense |
| 606 |     Non-stocked purchases | Expense |
| 6061 |       Water, energy and utilities | Expense |
| 6064 |       Office supplies | Expense |
| 607 |     Purchases of merchandise | Expense |
| 609 |     Purchase rebates and discounts obtained | Expense |
| 61 |   External services | Expense |
| 611 |     General subcontracting | Expense |
| 613 |     Rentals | Expense |
| 6132 |       Property rent | Expense |
| 6135 |       Equipment rental | Expense |
| 615 |     Repairs and maintenance | Expense |
| 616 |     Insurance premiums | Expense |
| 618 |     Documentation, seminars and training | Expense |
| 62 |   Other external services | Expense |
| 621 |     Temporary and external staff | Expense |
| 622 |     Professional fees (legal, audit, accounting) | Expense |
| 623 |     Advertising and public relations | Expense |
| 624 |     Transport of goods | Expense |
| 625 |     Travel, missions and receptions | Expense |
| 626 |     Postage and telecommunications | Expense |
| 627 |     Bank charges | Expense |
| 63 |   Taxes, duties and similar levies | Expense |
| 631 |     Taxes on remuneration | Expense |
| 635 |     Other taxes and duties | Expense |
| 64 |   Personnel costs | Expense |
| 641 |     Salaries and wages | Expense |
| 645 |     Social security contributions | Expense |
| 647 |     Other social charges | Expense |
| 648 |     Other personnel costs | Expense |
| 65 |   Other operating expenses | Expense |
| 651 |     Royalties, licences and software fees | Expense |
| 654 |     Irrecoverable receivables written off | Expense |
| 658 |     Miscellaneous operating expenses | Expense |
| 66 |   Financial expenses | Expense |
| 661 |     Interest expense | Expense |
| 666 |     Foreign exchange losses | Expense |
| 668 |     Other financial expenses | Expense |
| 67 |   Exceptional expenses | Expense |
| 671 |     Penalties and fines | Expense |
| 675 |     Carrying amount of assets disposed | Expense |
| 68 |   Depreciation, amortisation and provisions | Expense |
| 681 |     Operating depreciation and provisions | Expense |
| 6811 |       Depreciation and amortisation of fixed assets | Expense |
| 6815 |       Provisions for operating risks and charges | Expense |
| 6817 |       Impairment of current assets (doubtful debts) | Expense |
| 69 |   Employee profit-sharing and income taxes | Expense |
| 691 |     Employee profit-sharing | Expense |
| 695 |     Corporate income tax | Expense |
| 696 |     Supplementary income taxes | Expense |
| 7 | Class 7: Revenue | Revenue |
| 70 |   Sales of goods and services | Revenue |
| 701 |     Sales of finished products | Revenue |
| 704 |     Works and contracts | Revenue |
| 706 |     Services rendered | Revenue |
| 707 |     Sales of merchandise | Revenue |
| 708 |     Income from ancillary activities | Revenue |
| 709 |     Rebates, discounts and returns granted | Revenue |
| 7091 |       Sales returns and allowances | Revenue |
| 7097 |       Discounts granted on sales | Revenue |
| 71 |   Change in inventories of products | Revenue |
| 713 |     Change in work in progress and finished goods | Revenue |
| 72 |   Own work capitalised | Revenue |
| 721 |     Own work capitalised: fixed assets | Revenue |
| 74 |   Operating grants | Revenue |
| 740 |     Operating grants received | Revenue |
| 75 |   Other operating income | Revenue |
| 752 |     Rental income | Revenue |
| 758 |     Miscellaneous operating income | Revenue |
| 76 |   Financial income | Revenue |
| 761 |     Income from participating interests | Revenue |
| 764 |     Income from investment securities | Revenue |
| 766 |     Foreign exchange gains and losses | Revenue |
| 768 |     Interest income and other financial income | Revenue |
| 77 |   Exceptional income | Revenue |
| 775 |     Proceeds from disposal of assets | Revenue |
| 778 |     Other exceptional income | Revenue |
| 78 |   Write-backs of depreciation and provisions | Revenue |
| 781 |     Write-backs of operating provisions | Revenue |
| 8 | Class 8: Special accounts | Equity |
| 89 |   Opening and closing accounts | Equity |
| 890 |     Opening balance account | Equity |
| 891 |     Income summary (closing account) | Equity |

## How to adopt the PCG-style chart

1. **Download**: Take the Excel file for review or the CSV for import.
2. **Check local rules**: Compare classes and VAT accounts with your country's statutory chart and add any mandatory accounts.
3. **Extend by digits**: Add sub-accounts by appending digits, for example 5126 for another bank under 512.
4. **Install**: In [Ledgeriano](https://ledgeriano.com/features) you install the template when you open a fiscal year and can edit it afterwards.
5. **Open the books**: Post opening balances through 890 Opening balance account and check the trial balance.

## Frequently asked questions

### Is this the official French Plan comptable general?

No. It follows the PCG class logic (classes 1 to 7 plus class 8) and many familiar account numbers, but it is a general template, not the legal chart of any country. Verify statutory requirements with your accountant.

### Why are receivables and payables both in class 4?

Class-numbered charts group accounts by nature. All third-party relationships live in class 4; whether an account shows as an asset or a liability depends on its balance at the reporting date.

### Where is VAT?

Under 445: 4456 Deductible VAT for purchases, 4457 VAT collected on sales, 4455 the net amount payable after the return, plus accounts for intra-community acquisitions and amounts to be regularised.

### Can I report under IFRS with this chart?

Yes. The chart organises the ledger; IFRS statements are produced by mapping accounts to statement lines. Many European groups keep local class numbering in the books and map to IFRS for consolidation.