The short answer: no, they are not the same. A Z report is the official fiscal report that a new-generation cash register (OKC, the Turkish fiscal cash register) takes at the end of the day and writes to its fiscal memory. A business's "end-of-day report" is an internal management report prepared when the register is closed: collections by payment type, cancellations and comps, sales by staff member and the cash count with its difference. Both describe the same day but serve different purposes, and their figures do not have to match one to one.
In this article we explain what a Z report, an X report and a business end-of-day report are, which one counts for tax purposes, what to check, and in what order, when the two do not match, and what can happen if a Z report is not taken.
What is a Z report?
A Z report is the fiscal document in which the payment recording device (cash register) summarises that day's sales and closes the day. On a new-generation OKC, sales are written to the device's fiscal memory, and the Z report is the end-of-day statement of those records. In general it contains:
- Total daily sales and the number of receipts
- Taxable amounts and VAT amounts broken down by VAT rate
- Totals by payment type (cash, credit card and so on)
- Report number, date and the device's identification details
The defining feature of a Z report is that it is fiscal: it is produced by the device, recorded in the fiscal memory and cannot be edited by hand afterwards. It is taken once a day, and once taken, that day's counters close and start again from zero for the new day. Reports and device records are subject to a legal retention obligation; ask your accountant (mali musavir) about the periods and how to keep them.
Who must use an OKC and the obligation to issue receipts is a separate topic; we covered it with its legal basis in our guide are cash register receipts mandatory in restaurants.
What is an X report?
An X report is an interim report taken at any moment during the day. It shows the sales totals up to that moment but does not close the day or reset the counters. It is not a fiscal closing document; it is used at shift changes, for a cash check or to answer "how much have we sold so far". You can take as many X reports as you like on the same day.
The practical difference: a Z report closes the day and creates a fiscal record, while an X report only lets you look.
What is a business's "end-of-day report"?
In restaurants and cafes, "end of day" usually refers not to the register's Z report but to the management report prepared when the till is closed. This report is not a fiscal document; it is used to run the business. Its typical contents:
- Collections by payment type: cash, credit card, meal card, house account
- Cancellations, comps, discounts and refunds, preferably with reasons
- Sales and collections by waiter or cashier
- Sales quantities by category and product
- Cash count: the cash the system expects, the cash counted and the difference
- Open tabs and unusual events during the day
The purpose of this report is to answer "did the till balance, who sold what, where is the loss". It is not the basis of a tax return, but it is the first place you look when something is wrong.
Comparison: Z report, X report and end-of-day report
| Feature | Z report | X report | Business end-of-day report |
|---|---|---|---|
| Produced by | Cash register (OKC) | Cash register (OKC) | POS / till software |
| Fiscal document? | Yes | No, interim report | No, management report |
| When taken | Once a day, at day end | Any moment during the day | At till closing or on request |
| Closes the day? | Yes, counters reset | No | Closes the business's own working day |
| Written to fiscal memory? | Yes | No | No |
| Main content | Total sales, VAT breakdown, payment-type totals | The same information, up to that moment | Payment type, cancellations/comps, staff, product, cash difference |
| Purpose | Tax records and inspection | Instant check | Internal management and till control |
Which one is valid for tax purposes?
For tax purposes, the documents that count are the records written to the OKC's fiscal memory and their Z report. An end-of-day report taken from software, however detailed, does not replace the cash register's fiscal Z report. The fiscal document of a sale is the OKC receipt, invoice or e-Arsiv invoice given to the customer.
So think of the two reports not as alternatives but as two checks that complement each other: one shows the fiscal record, the other the business's internal accounts. If you are unsure which document is valid in which situation, ask your accountant.
Why might the two not match?
When the total on the Z report differs from the total on the management report, it is usually not an error but a difference in how things are recorded. The most common causes:
- Time gap between collection and receipt: The tab was closed but the OKC receipt was not issued, or it fell on a different day.
- House account (credit): It shows as a sale in the management report, but no cash is in the till because it was not collected. How it is handled on the OKC side depends on the business's practice.
- Comps, cancellations and discounts: The management report shows them as separate lines; the OKC only has the amount of the receipt actually issued.
- Meal cards and other payment types: They may be grouped differently in the two reports.
- Working-day boundary: For businesses open late into the night, the management report's working day may close at a different hour than the calendar day, while the Z report closes the moment you run the end-of-day procedure on the device.
- Corrections and refund receipts: Refunds and corrections made afterwards shift totals depending on which day they are recorded in.
- Manual errors: A receipt with the wrong amount, the wrong payment type chosen, or a transaction not passed from the ordering system to the OKC.
We looked at why cash counts show a difference separately in why the till does not balance at day end.
Step-by-step reconciliation
To find the difference between the two reports, follow the same order every day:
- Select the same day and the same time range. Make sure the management report's working-day boundary and the Z report's closing moment refer to the same date.
- Write the totals side by side. Compare the total sales, cash and card totals on the Z report with the payment-type totals on the management report.
- Remove the deviations from the management report. Set aside house-account sales, comps and uncollected tabs; they may not be included in the OKC total.
- Look by payment type. Is the difference only in cash, or only in card? A difference concentrated in one payment type often comes from choosing the wrong payment type.
- Compare receipt counts. A gap between the number of receipts on the Z report and the number of closed tabs on the management report points to a transaction without a receipt or one issued twice.
- Check cancellations and refunds. If a receipt was issued for a tab that was cancelled during the day, check whether there is a refund or correction receipt.
- Count the till. If a cash difference remains, compare the counted cash with the expected cash; make sure expenses and cash payouts from the till were recorded.
- Note the difference. If an unexplained difference remains, write down its cause and date; if it recurs, see whether it clusters on the same staff member or shift.
A short daily reconciliation is far cheaper than large, unexplainable differences accumulating by month end.
What does Genu's end-of-day report do, and not do?
Genu's end-of-day report is a management report produced from till and tab data and is part of the till screen. It contains revenue, payment-method breakdown, cancellations with reasons, comps, category and product sales, sales and collections by staff member, internet outage windows, and the till surplus or shortage based on the cash count. The report can be sent by email to the business owner and the accountant at a time you set. The end-of-day report is included in the Pro plan and above; see the pricing page for current plan details.
The important limit: this report does not replace the cash register's fiscal Z report. Genu's report is a non-fiscal management report; it does not write to the OKC's fiscal memory and does not remove the end-of-day procedure you carry out on the cash register. Calling it a "Z report" in the product does not mean it is a fiscal Z report; it is the internal document that closes the business's working day.
An interim report in the spirit of an X report can also be taken during the day for a mid-day check. That too is for management purposes. For the till's overall operation see the POS module, and for what an adisyon (tab) is and how it differs from a receipt, see the guide what is an adisyon.
What happens if a Z report is not taken or is forgotten?
Because the Z report is part of a fiscal obligation, the end-of-day procedure is expected to be carried out regularly. If it is forgotten or not done for a long time, administrative sanctions may be provided for under the rules on the use of OKCs. The type and amount of the sanction change from year to year, so we give no figures here; for current provisions see the announcements of the Revenue Administration (Gelir Idaresi Baskanligi) and your device's manual.
How the end-of-day procedure is taken depends on your device's brand and model. If you missed a day, ask the device's authorised service and your accountant; do not try to correct records by hand. The preventive method is simple: add "OKC end-of-day procedure done" to your till-closing checklist and tie it to the same routine as reconciling the management report.
A short list for the daily routine
- After the last customer, check that no open tabs remain.
- Take the management report (end-of-day report) and review the payment types.
- Count the till, enter the count in the system and see the difference.
- Take the end-of-day (Z) procedure on the cash register.
- Put the two totals side by side and explain or note the difference.
- Keep the Z report and the management report in an orderly way and share them with your accountant.
Frequently asked questions
Is the end-of-day report the same as the Z report?
No. The Z report is the official fiscal end-of-day report written to the cash register's fiscal memory. The end-of-day report is a management report taken from the business's own software, showing information such as payment type, cancellations, comps and the till difference. One is fiscal, the other for internal use.
Does the end-of-day report replace the Z report?
No. A management report produced by software is not a fiscal document and does not replace the cash register's Z report. As a business required to use an OKC, you still need to carry out the Z report procedure separately.
What is the difference between an X report and a Z report?
An X report is an interim report taken during the day that does not close it and is not counted as a fiscal closing. A Z report closes the day, is written to the fiscal memory and resets the counters.
Why do the totals on the Z report and the end-of-day report differ?
Causes such as house-account sales, comps and cancellations, tabs without a receipt, a working-day boundary difference and a wrongly chosen payment type can pull the totals apart. By selecting the same day and comparing by payment type and receipt count, you can find the source of the difference.
How long do I have to keep the Z report?
There is a legal retention obligation for fiscal reports and documents. To be sure about the period and the manner of keeping them, ask your accountant.
What happens if a Z report is not taken?
Not carrying out the end-of-day procedure regularly can lead to administrative sanctions under the rules on using an OKC. For current provisions, turn to the Revenue Administration's announcements and your accountant.