Z-Report in Accounting – Daily Voucher

The Z-report is the heart of a restaurant's daily accounting. It closes the till, resets the day's totals, and creates a voucher that's then sent to the accountant as a SIE file.

What does a Z-report contain?

When you click "Close Z-report" in Vendion (or it runs automatically at 23:00) it aggregates:

• All paid orders since the last Z-report
• Aggregated sales per category (food, beverage, alcohol)
• Aggregated VAT per rate (12%, 25%, 6%)
• Aggregated payment methods (cash, card, Swish, invoice)
• Returns and voids
• Gift card sales (issued cards, counted as liability)
• Discounts and campaign discounts
• Cash differences (penny rounding)

All of this becomes a single balanced voucher in account format.

How Vendion builds the voucher step by step

The process has six steps:

Step 1 – Debit: payment methods For each payment method used today, the corresponding account is debited:

DEBIT    1910 (Cash)                [cash total]
DEBIT    1580 (Card receivables)    [card total]
DEBIT    1581 (Swish receivables)   [Swish total]
DEBIT    1510 (Accounts receivable) [invoice total]

Step 2 – Credit: revenue per category For each category the revenue account is credited with net (excluding VAT):

CREDIT   3001 (Food revenue 12%)    [food net]
CREDIT   3002 (Beverage revenue 12%)[beverage net]
CREDIT   3003 (Alcohol revenue 25%) [alcohol net]

Step 3 – Credit: VAT per rate For each VAT rate the corresponding VAT account is credited:

CREDIT   2620 (Output VAT 12%)  [VAT on food + beverage]
CREDIT   2610 (Output VAT 25%)  [VAT on alcohol]

Step 4 – Credit: gift card issuance If gift cards were sold today (not redeemed, only issued):

CREDIT   2421 (Gift card liability)  [total issued]

No VAT here – multi-purpose voucher under VAT Act Ch. 5 § 40.

Step 5 – Returns (inverted rows) If returns happened today, their rows are reversed:

CREDIT   [payment account]  [return amount]
DEBIT    [revenue account]  [return net]
DEBIT    [VAT account]      [return VAT]

Step 6 – Penny rounding (balancing) Because VAT calculations often produce ±1 öre rounding errors, the voucher must be finally balanced:

If debit > credit:
  CREDIT   3740 (Penny rounding) [difference]
If credit > debit:
  DEBIT    3740 (Penny rounding) [difference]

Concrete example: a day in a small restaurant

Day's sales (all including VAT):

• 8,000 SEK food (12% VAT): 7,143 SEK net + 857 SEK VAT
• 2,000 SEK alcohol (25% VAT): 1,600 SEK net + 400 SEK VAT
• Payment: 6,000 SEK card, 4,000 SEK cash
• No returns, no gift cards, no invoices

Resulting voucher:

Voucher Z1, 2026-04-19, "Z-report daily sales"

DEBIT    1580 (Card receivables)           6,000.00 SEK
DEBIT    1910 (Cash)                       4,000.00 SEK

CREDIT   3001 (Food revenue 12%)           7,143.00 SEK
CREDIT   3003 (Alcohol revenue 25%)        1,600.00 SEK
CREDIT   2620 (Output VAT 12%)               857.00 SEK
CREDIT   2610 (Output VAT 25%)               400.00 SEK

Total debit:  10,000.00 SEK
Total credit: 10,000.00 SEK
Balanced: ✓

The voucher series

Vendion uses series "Z" by default (configured in Admin → Accounting → Chart of Accounts). Vouchers are numbered automatically:

• Z1 = first Z-report ever
• Z2 = second
• Z3 = third
• and so on

The number is gap-free and irrevocable – Vendion guarantees that two Z-reports never get the same number.

Where is the voucher stored?

The voucher is archived automatically in Vendion with header (date, description, total debit and credit), all debit and credit rows, and an immutable log entry as required by the Swedish Cash Register Act. Nothing manual to do – everything lives in your fiscal archive and can be exported as SIE at any time.

Where can I see the vouchers?

Admin → Accounting → Vouchers

It shows:

• List of all Z-report vouchers (Z1, Z2, Z3...)
• Date and description
• Total debit / total credit
• Export status ("Draft", "Exported SIE", "Sent to Fortnox")
• Expand to see each debit and credit row

When can the Z-report not be created? CCA blocking

If the control unit (CCA/Axena kontrollbox) has technical issues and hasn't signed all of the day's orders, the Z-report is blocked.

The error looks like:

"Can't close Z-report – pending paid orders are missing a control code. Contact Axena support."

This happens when a paid order older than 60 seconds is missing a control code from the control unit.

Causes:

• Control unit powered off or offline
• Network outage between POS and control unit
• Hardware fault in the control unit

Resolution:

1. Check that the control unit is running (lights, Ethernet)
2. Let Vendion re-sign the affected orders
3. If the error persists – contact Axena or Vendion support. The Z-report cannot run until all orders have control codes.

This is a legal requirement under the Swedish Cash Register Act (Kassalagen) and SKVFS 2014:9 – a Z-report without CCA signature is not valid to Skatteverket.

Automatic vs. manual Z-report

Vendion supports both:

Manual: Admin → Accounting → "Close Z-report now". Shows summary before confirmation.

Automatic: Enable auto-close in Admin → Accounting → Chart of Accounts with your chosen close time (e.g. 23:00) and weekdays. Vendion closes the Z-report automatically at that time on each selected day. If CCA blocking occurs, Vendion retries later.

Tips for the daily routine

1. Count the till before running the Z-report (count physical cash)
2. Compare against the Z-report's 1910 total – it should match
3. Record any difference – booked in 3740 (penny rounding)
4. Export SIE weekly or monthly to the accountant
5. Archive the printout according to the Bookkeeping Act – 7 years

Common questions

Can I undo a Z-report? No. The voucher is irrevocable under the Swedish Cash Register Act. If something is wrong, a correction voucher is made afterwards – not deletion.

What happens if I don't close the Z-report for several days? Sales accumulate in an "open period". When you finally close, the voucher becomes huge and hard to interpret. Close daily – even on a day without sales (creates a "zero report").

Why must it balance? That's the fundamental principle of double-entry bookkeeping: total debit = total credit. If it differs by even 1 öre, the voucher is invalid and SIE import to Fortnox/Visma fails. That's why Vendion applies automatic penny rounding.