Late Z-report: can I close the shift the next day and what are the consequences?

Key information about the Z-report

The Z-report is a fiscal report receipt, which is a standard document containing daily report data. During its creation, information about settlement operations is entered into the fiscal memory of the RRO or the fiscal server of the State Tax Service when using a PRRO. In simple terms: the z-report summarizes transactions for the shift and records them in the fiscal system. (ZIR)

The law requires the daily generation of fiscal report receipts if settlement operations are carried out. If there were no settlement operations during the day, there is no obligation to generate a Z-report. (ZIR)

When to generate a Z-report

The general rule is: the z-report is generated after the shift ends. In this case, the maximum duration of an RRO shift must not exceed 24 hours. Therefore, for most retail outlets, the safest approach is to close the shift daily within the 24-hour period of the cash register's operation. (Legislation of Ukraine)

For businesses operating around the clock, the official position of the STS is even more specific: a daily Z-report must be generated every day after the working shift ends, but no later than 24:00 that day. (ZIR)

Is it possible to close the shift the next day

The unambiguous rule "always only until 24:00" does not apply to all situations equally. Legally, it is important that the shift duration does not exceed 24 hours. At the same time, for round-the-clock operations, the STS explicitly guides daily closing of the shift no later than 24:00. Therefore, postponing the generation of a Z-report to the next day as a regular practice is not recommended: it creates a tax risk. (Legislation of Ukraine)

If the Z-report was not generated on time due to objective circumstances, for example, an air raid alert precisely at the moment of closing the retail outlet, the STS allows it to be generated no later than the next business day before starting settlement operations on such an RRO or PRRO. (ZIR)

In simple terms: closing the shift the next day is possible only as an exception in a situation where it was objectively impossible to do so on time. For ordinary work organization, it is better not to use such a postponement. (ZIR)

Forgot to make a Z-report: what to do

If the Z-report was not generated on time, you should not continue working as if nothing happened. You need to find out the reason: whether it was an air raid alert, power outage, technical failure, or staff error. The further course of action depends on this. For PRROs, the procedures established by the Ministry of Finance Order No. 317 apply, and for RROs — the rules of the Law on RROs and by-laws regarding reserve RROs, books of accounting for settlement operations, and settlement receipt books. (Legislation of Ukraine)

If the reason is confirmed by objective circumstances, it is advisable to save all evidence: air raid alert notifications, power outage information, correspondence with the service department, malfunction reports, internal memos. This does not automatically "cancel" the situation but helps to explain it during an inspection. The official position of the STS regarding an air raid alert directly links the possibility of generating a Z-report the next business day specifically to the presence of such circumstances. (ZIR)

Is it possible to correct a calculation error the next day if the Z-report has already been created

No. The STS explicitly clarifies that legislation does not provide for the possibility of canceling an erroneously processed settlement amount via an RRO or PRRO on the next business day if the Z-report has already been created. In simple terms: after closing the shift via a Z-report, it is impossible to "roll back" such an operation in a standard way. (ZIR)

That is why, after generating a Z-report, one should not try to "redo" an already closed day, but properly execute documents according to the circumstances of the specific situation and act within the established procedures. (ZIR)

What to do if it was impossible to close the shift due to an RRO or PRRO failure

If the problem is related to a classic RRO, the Law on RROs allows conducting settlement operations using a book of accounting for settlement operations and a settlement receipt book or using a reserve RRO during the period the RRO is out of order or undergoing repair. (Legislation of Ukraine)

If a PRRO is used, the procedure is determined by the regulatory documents of the Ministry of Finance, in particular, Order No. 317. In such cases, it is necessary to act according to the procedure established for loss of connection, device malfunction, or PRRO operation recovery. (Legislation of Ukraine)

If there were no settlement operations during the day

If settlement operations were not conducted during the business day, a Z-report does not have to be generated. This also applies to a situation where there were only "service deposit" or "service withdrawal" operations, but no sales or other settlement operations with customers. (ZIR)

What is the liability for late generation of a Z-report

For the failure to generate or late generation of daily Z-reports, administrative liability is provided under Article 155-1 of the Code of Administrative Offenses. The fine is:

If such a violation is committed repeatedly within a year after the imposition of an administrative penalty, the fine increases:

At the same time, the STS clarifies separately: liability specifically for not preserving already created Z-reports is not applied. But this does not mean they do not have to be stored. Z-reports must be stored in a way that makes it possible to view them during an inspection, for the period specified in paragraph 44.3 of the Tax Code of Ukraine. (ZIR)

Practical conclusion for business

How to create a z-report in Торгсофт?

The Торгсофт software registrar implements automatic shift closing functionality, thanks to which a business can work according to a clear schedule and not fear fines from the tax authorities. In the PRRO from Торгсофт, all mandatory details of the z-report are already in the template.

You can create a z-report for further submission to the tax authorities and close the shift in Торгсофт in two ways:

Document → Realization → Fiscal registrar → Print Z-report.

Additional functions → Connection of software RRO → Adding PRRO in Торгсофт → Print Z-report.

This method of configuring Z-reports is available only after purchasing and activating additional options (optional): connection of a fiscal registrar or connection of a software RRO.

Official sources

Law of Ukraine "On the Application of Registrars of Settlement Operations in the Sphere of Trade, Public Catering and Services", art. 2, art. 3, art. 5. (Legislation of Ukraine)

Code of Ukraine on Administrative Offenses, art. 155-1. (Legislation of Ukraine)

Resolution of the CMU dated 18.02.2002 No. 199 "On approval of requirements for the implementation of fiscal functions by registrars of settlement operations". (Legislation of Ukraine)

Tax Code of Ukraine, para. 44.3. (Legislation of Ukraine)

Order of the Ministry of Finance dated 23.06.2020 No. 317 regarding PRROs and related forms/procedures. (Legislation of Ukraine)

Official clarifications of the STS in the ZIR regarding Z-reports, air raid alerts, absence of settlement operations, and the impossibility of canceling an error after creating a Z-report. (ZIR)