# Chart of accounts, statutory journals and document numbering for a new country

A group usually wants one chart of accounts everywhere, so it can consolidate without translation. Some countries require or expect a national chart, a set of journals and numbering rules for invoices and entries. The ERP has to satisfy both: post once, report to the group in group accounts and to the authorities in local ones.

Part 3 of 3 in the series **Audit files and audits**. Read this first: [Respond to a tax audit data request: runbook and evidence index](https://erplocalization.com/guides/respond-tax-audit-data-request/).

This guide shows how to decide the approach, map group accounts to local accounts, set up journals and design numbering that survives an audit. It does not describe any national chart in detail. Where this site has a verified fact about a country's chart of accounts, it is listed below with its source on the country page.

*Statutory accounts / chart of accounts facts verified on this site (7 countries)*

| Country | What this site records |
|---|---|
| [Belgium](https://erplocalization.com/belgium/#key-facts) | Plan comptable minimum normalisé (PCMN / MAR) under the royal decree of 21 Oct 2018 |
| [Denmark](https://erplocalization.com/denmark/#key-facts) | Registered standard bookkeeping systems must allow standardized accounting according to a public standard chart of accounts |
| [France](https://erplocalization.com/france/#key-facts) | Plan comptable général (PCG), maintained by the Autorité des normes comptables (ANC) |
| [Luxembourg](https://erplocalization.com/luxembourg/#key-facts) | Standard chart of accounts (plan comptable normalisé, PCN) required for companies in scope; PCN balance filed via eCDF |
| [Russia](https://erplocalization.com/russia/#key-facts) | Annual accounting (financial) statements submitted electronically to the tax service's state information resource (GIR BO); FTS order ЕД-1-1/326@ of 20 May 2026 covers electronic accounting statements |
| [Spain](https://erplocalization.com/spain/#key-facts) | Plan General de Contabilidad (PGC), approved by Real Decreto 1514/2007 |
| [Vietnam](https://erplocalization.com/vietnam/#key-facts) | Enterprise accounting regime under Circular 99/2025/TT-BTC, effective 1 Jan 2026 (replaces Circular 200/2014) |

For other countries, check with the local accountant and the authority's current notice whether a standard chart applies and to which companies. Absence from this list does not mean a country has no rules; it means this site has not recorded one.

## Choose the approach

There are three common patterns:

- **Local chart as the ledger, group chart as a mapping.** The entity posts in local accounts. Group reporting uses a mapping table. Easy for local filings; harder for group-wide reports.
- **Group chart as the ledger, local chart as a mapping.** The entity posts in group accounts, and each group account maps to one local account for statutory output. Works when the mapping is many-to-one.
- **Both on every line.** The ERP stores a group account and a local account (or an alternative account field) on every posting. Most flexible, but needs discipline when creating accounts. 

Pattern 2 breaks when one group account must split into several local accounts, for example when local rules separate items the group combines. When that happens, either add a group sub-account or move to pattern 3. If local accounting principles differ from group principles, mapping is not enough; see [parallel books for local GAAP and group reporting](https://erplocalization.com/guides/parallel-books-local-gaap-group-reporting/).

## Build the mapping

| Group account | Group name | Local account | Local name | Rule | Approved |
|---|---|---|---|---|---|
| 6200 | IT services | L-6xx | per local chart | 1:1 | Yes |
| 6300 | Travel | L-6xx (staff) / L-6yy (directors) | per local chart | split by cost centre | Pending |
| 1400 | Trade receivables | L-4xx | per local chart | 1:1 | Yes |

The local account numbers here are placeholders. Take the real ones from the national chart or the local accountant.

Rules for the mapping:

- Every group account that the entity can post to has exactly one rule.
- A split rule names the field that decides it (cost centre, partner type, tax code).
- New group accounts cannot be opened for the entity until the mapping row exists.
- The mapping is versioned with an effective date.

### Worked example

The amounts are illustrative. The entity posts a supplier invoice for IT services in group accounts. The statutory ledger shows the same entry in local accounts through the mapping. Both views balance, and nothing is posted twice.

*Example entry in group accounts, with the local mapping as a note (illustrative)*

| Account | Debit | Credit | Note |
|---|---:|---:|---|
| 6200 IT services | 500.00 |  | local L-6xx |
| 2100 Trade payables |  | 500.00 | local L-4yy |
| Total | 500.00 | 500.00 |  |

If the mapping is missing for 6200, the statutory trial balance will be out by 500 against the group trial balance. Run both trial balances each month and compare totals.

## Statutory journals

Some countries expect entries to be grouped into journals (sales, purchases, bank, general) with their own sequence, or expect specific books to be kept and preserved. Ask the local accountant which journals are required and how they are numbered. In the ERP:

- create one journal per required book and per bank account if needed;
- stop users posting to a journal of the wrong type;
- make sure the audit file maps each journal correctly; see [produce and reconcile an audit file](https://erplocalization.com/guides/produce-reconcile-saf-t-audit-file/).

## Document numbering

Invoice and entry numbers are evidence. Authorities and auditors look for gaps, duplicates and numbers that go backwards. Design numbering before go-live, because changing it later is hard to explain.

- One sequence per legal entity and document type, or as the local rules require (some ask for a sequence per year or per establishment).
- Assign numbers on posting or issue, not on draft, so cancelled drafts do not leave gaps.
- Corrections use credit notes with their own numbers, not deleted invoices.
- If several systems issue invoices (ERP, webshop, point of sale), give each its own prefix and document why.
- Record the sequence used at cutover and the first number in the new system; see [ERP cutover and tax history](https://erplocalization.com/guides/erp-cutover-tax-history/).

## Worksheet

Use the [chart-of-accounts mapping and numbering checklist](#template).

## Worksheet: Chart-of-accounts mapping and numbering checklist

Copy this worksheet for each case. It records decisions and evidence; it does not determine the tax or legal treatment.
Show the worksheet

Use with the [chart of accounts and numbering guide](https://erplocalization.com/guides/chart-of-accounts-statutory-journals-numbering/).

### Approach

- Entity and country:
- Standard local chart required? Source and date checked:
- Pattern chosen (local ledger, group ledger with mapping, both on every line):
- Local GAAP differences needing parallel books:

### Mapping

| Group account | Group name | Local account | Local name | Rule (1:1 or split field) | Valid from | Approved |
|---|---|---|---|---|---|---|

- ☐ Every postable group account has exactly one rule
- ☐ New accounts blocked until mapped
- ☐ Group and statutory trial balances agree in total

### Journals

| Journal | Type | Sequence rule | Required by | Audit-file mapping |
|---|---|---|---|---|

### Numbering

- ☐ One sequence per entity and document type (or as local rules require)
- ☐ Numbers assigned on posting or issue, not draft
- ☐ Corrections by credit note only
- ☐ Prefix per issuing system, documented
- ☐ Cutover: last old number and first new number recorded
- ☐ Gap and duplicate report reviewed monthly

**Sources checked:** 27 October 2026. Country facts come from the verified chart-of-accounts rows on this site, each with its official source. No national account numbers are stated.

## Related guides and data

Part 3 of 3 in the series **Audit files and audits**. Read this first: [Respond to a tax audit data request: runbook and evidence index](https://erplocalization.com/guides/respond-tax-audit-data-request/).

- [How to design parallel books for local GAAP and group reporting](https://erplocalization.com/guides/parallel-books-local-gaap-group-reporting/)
- [How to preserve local statutory accounts inside group reporting](https://erplocalization.com/guides/local-statutory-accounts-group-reporting/)
- [Produce and reconcile a SAF-T or tax audit file from your ERP](https://erplocalization.com/guides/produce-reconcile-saf-t-audit-file/)
- [How to replace an ERP without losing tax-reporting history](https://erplocalization.com/guides/erp-cutover-tax-history/)

**Data on this site:** [Country pages with sourced key facts](https://erplocalization.com/countries/) · [SAF-T and audit files by country](https://erplocalization.com/saf-t/)

In [Accounting and reporting](https://erplocalization.com/guides/#accounting): previous [Local banking and payment formats: inventory, set-up and reconciliation](https://erplocalization.com/guides/local-banking-payment-formats/) · next [Respond to a tax audit data request: runbook and evidence index](https://erplocalization.com/guides/respond-tax-audit-data-request/) · [Guides by task](https://erplocalization.com/guides/#by-task) · [All guides](https://erplocalization.com/guides/)

Vendor documentation is cited only as an example of the level of evidence to ask for; it is not a recommendation or a ranking. This guide is general information, not tax or legal advice. Checked 2026-10-27.

Related: [Glossary](https://erplocalization.com/glossary/) – abbreviations and terms used in these guides (SAF-T, Peppol, CTC, EN 16931, IFRS and more).

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