A Z-report shows a summary of the registrations in the cash register system during a day. After the Z-report is produced the counters are reset, so the information on the previous Z-report is not included on the next Z-report. There shall only be one Z-report per cash register point per day (daily total report).
According to the Cash Register System Regulation section 2-8-1 first sentence the cash register system shall be able to produce X-reports, Z-reports, and sales receipts and return receipts at each point of sale. The Cash Register System Regulation section 2-8-2 and 2-8-3 governs the requirements for the content of X-and Z-report.
Equivalent to this the Bookkeeping Regulation section 5-3-14 (1) (comes to force 1st of January 2019) governs that the enterprise with a bookkeeping obligation shall produce a Z-report from each point of sale by the end of the working day. In section 5-3-14 there are also further instructions on how the daily reconsiliation is supposed to be executed. For instanse daily reconciliations are to be performed for each point of sale. If the point of sales are used by several operaters who each have their own cash drawers, the daily reconsiliation is to be made per operator. Information regarding each individual operators cash sale divided on the different means of payment shall appear on the Z-report ref. the Cash Register System Regulation section 2-8-2 (1) letter h ref. 2-8-3.
If the operator wishes to make a reconsilation of his own cash sale e.g. at the end of his shift, this can be done by producing specific reports. Note that these specific reports shall not affect the content of the daily sales total report (Z-report) which is to be produced at the end of the working day.