The Z-report: requirements and contents
What the law requires of the Z-report – when it must be run, what it must contain and why zeros must be shown – and how Cmerce makes sure every day gets its Z-report.
The Z-rapport (Z-report, the end-of-day report) is the daily close for one register. It summarises everything that has happened at the till since the previous Z-report and resets the day's figures. The law sets strict requirements for both its contents and when it must be run. Here are the requirements and how Cmerce meets them. The step-by-step procedure is in End of day and Z-report – closing the till.
When must the Z-report be run?
That means one Z-report per register per trading day. If you have three tills, there must be three Z-reports for every day the tills have been used.
Requirements for the report itself
What is on the Z-report?
The requirements in § 2-8-2 are listed under the letters a to z, plus a closing paragraph. This is how Cmerce covers them:
| Requirement (§ 2-8-2) | On the Cmerce report |
|---|---|
| Name and organisation number (b) | Shop name and «Org.nr … MVA» |
| Date and time (c) | Date, when the shift was opened and closed, and when the report was produced |
| Register ID (d) | «Kassapunkt», for example K001 |
| Total cash sales (e) | «Bruttosalg» (gross sales) |
| Cash sales per main group (f) | «Salg per varegruppe» (sales per product group), with count and amount |
| Cash sales per means of payment (g) | «Betalingsmåter» (payment methods): cash, card, Vipps, gift card, manual and mixed – count and amount |
| Per operator (h) | «Per operatør» (per operator), with the payment methods for each employee |
| VAT per rate (j) | «MVA-fordeling» (VAT breakdown): 25 %, 15 %, 12 %, zero-rated and exempt |
| Opening float (k) | «Veksel start» (opening float) |
| Number of sales receipts (l) | «Salg» (sales) |
| Cash drawer openings (m) | «Kassaskuff åpnet» (cash drawer opened) |
| Copy receipts (n) | Count and amount |
| Return receipts (p) | Count and amount, with web orders specified separately |
| Discounts (q) | Count and amount |
| Cancelled sales (r) | «Annulleringer» and «Annullert beløp» (cancellations and amount), including parked sales that were cancelled |
| Line corrections (s) | «Slettet linje» and «Redusert antall» (deleted line, reduced quantity), count and amount |
| Delivery receipts (v) | Count and amount |
| Training receipts (w) | «Trening» (training), count and amount |
| Grand total sales, returns and net (x, y, z) | Accumulated figures for the register's whole lifetime |
| Credit sales and other payments in and out (closing paragraph) | «Kredittsalg» (credit sales), returns of credit sales, gift cards sold, returns of web orders, and «Innskudd» (Deposits) and «Uttak» (Withdrawals) (always 0, because the till has no pay-ins or pay-outs) |
Some letters concern functions Cmerce does not have, such as tips (i), preliminary receipts (o) and price enquiries (t). In those cases there is nothing to report.
Zeros must be shown
A mandatory specification must appear on the report even when the function was not used that day. Cmerce therefore prints every line – for example «Kopikvitteringer: 0» or Vipps at 0 kr – instead of hiding them. This is not a mistake; it is a requirement.
How Cmerce does it
- Consecutive numbering. Each register has its own Z-report number series, with no gaps.
- No double counting. Each registration ends up on exactly one Z-report. Two people cannot close the same shift at the same time.
- All sales must be completed. The till cannot be closed while a sale is in the basket or a card payment is in progress. Parked sales still waiting when the till is closed are cancelled and counted as cancelled sales.
- Signed and locked. The Z-report is digitally signed and linked to the previous Z-report for the same register. It cannot be changed or deleted.
- The grand total never resets. The day's figures start from zero after each Z-report, while the grand total figures continue for the register's whole lifetime. See Audit trail and grand total.
- No day without a Z-report. If the till is still open in the night after the business day, it shows a notice at 02:00. From 04:00 no new sale can be started until the Z-report has been run, and at 06:00 the administrators get an e-mail. If the till is still not closed, it is closed automatically 24 hours after that e-mail. Counted cash is then set equal to the expected amount, and the report shows «Ingen – automatisk lukket (ikke opptalt)» (None – closed automatically (not counted)).
- Who counted. The report shows «Opptalt og lukket av» (Counted and closed by) with the name of the person who closed the shift.
- Always available. All Z-reports are under «Kasse (POS)» → «Z-rapporter (dagsoppgjør)» (Z-reports (end of day)) and can be downloaded as PDF. The printer does not need to work for the report to be produced.
What you must do yourself
The Z-report is only part of the dagsoppgjør (daily settlement). The Bookkeeping Regulations also requires you to:
- count the cash every day and compare it with the Z-report – and explain any differences
- run the day report from each payment terminal and reconcile card sales against the Z-report
- count cash tips separately, if you have tips not registered in the till
- date the daily settlement and show who counted the cash and who reconciled the sales
- keep the Z-report and the terminal report together with the reconciliation
How a cash difference should be booked is something to agree with your accountant or auditor.
In short
- One Z-report per register per trading day.
- The report contains all the information in § 2-8-2, is numbered consecutively, and shows zeros where a function was not used.
- Cmerce produces, signs and locks the report, and makes sure no day is forgotten.
- You count the cash, reconcile against the payment terminal, explain differences and keep the documentation.