In a restaurant, the cash register isn’t just about processing payments: it must track, monitor, and close out every sale. This is where two essential documents come into play: the X-report and the Z-report. Although these reports are indispensable for both your day-to-day management and tax compliance, they remain unclear to many restaurant owners. What are they really for? When should they be generated? Find out right now.
Reports X and Z are documents generated by your point-of-sale software.
Report X is a temporary summary of your business activity. It can be generated at any time of day without affecting the cash register data.
Specifically, it allows you to check in real time:
If you've ever felt like you were "flying by the seat of your pants" during a busy period, Report X can help you keep a close eye on your business in real time.
The Z-report, also known as the cash register closing report, is much more important from a tax perspective. It marks the official closing of your cash register shift. Once printed, the sales counters are reset to zero for the next day.
There you will find information such as:
This report can be generated only once a day and serves as accounting and tax documentation of your business activity. In the restaurant industry, it is typically generated at the end of the day, during the cash-out process.
To help you avoid confusing X and Z, here’s a simple chart that sums it all up:
In short: the X key lets you review your sales throughout the day, and the Z key lets you close out your cash register at the end of the day.
👉 Learn more: Which point-of-sale system should you choose for your restaurant in 2026?
In France, issuing Z-reports is not just a matter of good internal management. It also fulfills a regulatory requirement designed to combat VAT fraud.
Since January 1, 2018, the anti-VAT fraud law has required merchants using point-of-sale software to ensure the traceability and reliability of recorded transactions.
The goal is to prevent any fraudulent alteration or deletion of sales records after they have been recorded.
In this context, the POS receipt plays a key role: it serves as official confirmation that the day’s sales have been closed and provides an accounting record of the transactions made. Restaurant owners must therefore use POS software that complies with these regulations to generate and retain these reports.
To comply with the law, point-of-sale software must meet four main requirements.
1. Data integrity: Recorded transactions must not be able to be modified or deleted without a trace.
2. Security: Data must be protected against any fraudulent manipulation.
3. Retention: Sales-related information must be retained for several years.
4. Archiving: Data must be able to be securely archived and accessed in the event of a tax audit.
In the event of a tax audit, the tax authorities may verify that your point-of-sale software complies with regulations and that closing reports are available.
If your system does not comply with regulations or if data is not properly retained, the penalties can be significant:
To avoid this kind of situation, it is essential to choose a certified POS software.
👉 Learn more: Why is certification essential for your cash register?
In a restaurant, managing the cash register should be simple and quick, and a few best practices are all it takes to make it even more efficient.
Report X can be used freely to suit your needs. Many restaurant owners use it, for example:
The Z-report, on the other hand, must be printed once a day, usually when the restaurant closes. Does your restaurant stay open late into the night? Some cash registers allow you to adjust the fiscal day.
In most establishments, the cash register is closed by the manager, the department head, or the store manager.
The procedure is generally as follows:
This routine usually takes a few minutes, but it is essential for preventing errors and cash discrepancies.
Sometimes, the actual cash on hand does not exactly match the amount shown on the cash register. There are several reasons why there might be a cash discrepancy:
If a cash discrepancy arises, identify it quickly, note it during the closing process, and keep a record of it to determine the cause.
Z-reports must be retained and archived so they can be presented during an audit. With modern point-of-sale software, these reports are typically:
The best approach is to centralize this data in your point-of-sale software, rather than relying solely on paper receipts.
👉 Learn more: NF525 or LNE: Which certification is right for your cash register?
To simplify the management of your business and ensure compliance, choosing the right point-of-sale software is crucial.
Before choosing a solution, there are several factors to consider:
Above all, good software should save you time every day. To achieve this, nothing beats solutions that allow you to automate certain tasks, such as sending the Z-report via email or automatically exporting data to your accounting software.
NF525-certified cash registers ensure tax compliance. Innovorder goes a step further: designed for restaurants and fast-food establishments, they also offer a wide range of practical features and allow you to:
The goal is clear: to let you focus on your business rather than on administrative tasks.
Reports X and Z aren't just for compliance. When used effectively, they also become a powerful management tool.
What can you learn by analyzing your point-of-sale data?
👉 Learn more: Electronic invoicing: how the reform will affect restaurants in 2026
Often viewed as a mere end-of-shift task, X and Z reports are actually valuable management tools. The X report allows you to monitor your business in real time throughout the day, while the Z ticket formally closes out sales and serves as the basis for accounting.
Together, they give you a clear picture of your business: revenue, payment methods, average check, and performance by time slot. These are all useful metrics for better understanding your restaurant and managing it effectively on a day-to-day basis.
-
Would you like to streamline your daily closing procedures and make better use of your sales data? Innovorder’s experts can help you choose a point-of-sale solution tailored to your restaurant and your business.
