Chart of accounts

The chart of accounts is the list of GL accounts in your books. PLANA pre-seeds the Bulgarian chart (l10n_bg) at provisioning; you customise it for your business as you go.

The Bulgarian chart structure

Class-based, regulator-mandated:

Class	Range	Purpose
1	1xx	Capital, reserves, retained earnings
2	2xx	Long-term assets (fixed assets, intangibles, long-term investments)
3	3xx	Inventories
4	4xx	Receivables and payables
5	5xx	Financial accounts (cash, banks, loans)
6	6xx	Expenses
7	7xx	Revenue
8	8xx	Off-balance-sheet
9	9xx	Closing accounts (year-end)

The first digit identifies the class. The second + third digits break it down further (e.g. 4111 = customer receivables; 7011 = sales revenue).

You can add sub-accounts within any class (e.g. 4111/SOFIA, 4111/PLOVDIV to track receivables per region) but you cannot restructure the top-level classes — the NRA requires this layout.

Viewing the chart

Accounting → Configuration → Chart of accounts.

You see a tree:

1 Capital
  101 Share capital
  103 Reserves
  ...
2 Long-term assets
  201 Land and buildings
  ...
4 Receivables and payables
  401 Suppliers
    4011 Domestic suppliers
    4012 Foreign suppliers
  411 Customers
    4111 Domestic customers
    4112 Foreign customers
  ...
7 Revenue
  701 Sales of products
  702 Sales of services
  ...

Anatomy of an account

Field	What
Code	The numeric identifier (e.g. 4111)
Name	Human-readable label
Type	The account's behaviour: Receivable, Payable, Bank, Cash, Asset, Liability, Equity, Revenue, Expense, Off-balance
Reconcile	Whether transactions on this account require reconciliation
Tag	Optional categorisation (e.g. for custom reports)
Allow analytic	Whether transactions on this account can carry an analytic distribution
Default tax	The tax automatically applied when this account is used on a line

The type is the most important — it determines how the account behaves in reports. Bank journals connect to "Bank" accounts; AR/AP to "Receivable" / "Payable"; income statements aggregate "Revenue" - "Expense".

Adding an account

Configuration → Chart of accounts → Create.

Pick a code in the right class, give it a name, pick the type. Most new accounts are sub-accounts of an existing one — they should fit within the class structure.

Common reasons to add an account:

• A new revenue stream that should report separately (7013 Services consulting next to 7011 Product sales)
• A new cost category for cost-centre analysis
• A new bank account → creates the Bank account + a Bank journal in one step (use the Banks → Add a new bank flow instead)

Tags

Tags categorise accounts for reporting. PLANA pre-defines tags for:

• Bulgarian VAT report — which accounts are sales / purchases / exports
• VIES report — which accounts capture EU B2B transactions
• Intrastat — which accounts capture cross-border goods

If you add a new account and want it in the VAT report, apply the appropriate tag. The tag is what the report aggregates on, not the code.

Account groups

For multi-level reporting, accounts are grouped:

Level	Example
Class	4 — Receivables and payables
Subgroup	41 — Customers
Account	411 — Customer balances
Sub-account	4111 — Domestic customers

The financial reports (P&L, balance sheet) roll up to the class / subgroup level by default; expand for detail.

Multi-company chart

For multi-company tenants (Pro+ tier), each company has its own chart of accounts. They can share a template; changes to one company's chart don't affect the others unless you push from the template.

Set the company-specific flag on accounts that vary per company.

Where to read more

• VAT and Bulgarian fiscal — the tags for VAT submission
• Reports — how the chart drives the financial statements
• Analytic accounting — the cost-centre parallel structure
• Period closing — year-end closes the chart's P&L accounts