Belgian PCMN Account Codes: A Complete Guide for International Accounting Software

Belgian PCMN Account Codes: A Complete Guide for International Accounting Software The PCMN (Plan Comptable Minimum Normalisé) — in Dutch MAR (Minimum Algemeen Rekeningenstelsel) — is the standardized chart of accounts that all Belgian businesses must use for their official accounting. If you process CODA files and import them into your accounting software, understanding PCMN codes is essential for correct classification. Structure of the Belgian PCMN/MAR: Class 1 — Equity and long-term liabilities 100000 Share capital 170000 Long-term loans Class 2 — Fixed assets 210000 Buildings 230000 Machinery and equipment Class 3 — Inventory 300000 Raw materials 340000 Finished goods Class 4 — Receivables and payables 400000 Trade receivables 440000 Trade payables 451000 VAT receivable 453000 VAT payable Class 5 — Cash and investments 550000 Bank accounts 570000 Cash Class 6 — Expenses 600000 Purchases 610000 Rent 620000 Wages and salaries 640000 Depreciation 650000 Bank charges Class 7 — Revenue 700000 Sales 750000 Financial income How CODA OK automatically assigns PCMN codes: When you import a CODA bank statement via CODA OK, our AI system automatically classifies your bank transactions to the correct PCMN/MAR account codes. This is based on: - The transaction type (payment, receipt, cost, etc.) - The description and structured communication reference - Historical patterns from your account - Belgian accounting rules Benefits for Belgian businesses using international accounting software: Xero, QuickBooks Online, and other international packages do not use Belgian PCMN codes as standard. CODA OK handles the mapping of Belgian accounts to the account structure of your platform, ensuring you always maintain compliant Belgian accounting — regardless of which software you use. See also our article on "Importing CODA Files into Xero and QuickBooks" for the complete import process. Frequently Asked Questions Q: Does a small business also need to use the full PCMN? A: Small businesses filing a simplified corporate tax return may use an abbreviated account structure, but the basic classes 4, 5, 6, and 7 are always required. Q: Can I adjust the PCMN codes that CODA OK assigns? A: Yes, you can adjust the assigned PCMN account for each transaction in the CODA OK overview screen. You can also set up custom rules for recurring transactions. Q: How do I map Belgian PCMN codes to Xero accounts? A: CODA OK provides an automatic mapping of PCMN codes to Xero chart of accounts. You can also manually adjust the mapping for company-specific accounts. Start with CODA OK today and let us automatically classify your CODA files to the correct PCMN/MAR account codes.