The X-report and the Z-report are two reports a cashier works with every day. They are often confused, although their roles differ: one closes nothing, and the other ends the shift and goes to the tax service.
What a shift is
A PRRO shift is the period from the first settlement operation after a Z-report to the next Z-report. Under tax service requirements a shift cannot last longer than 24 hours, counted from the first settlement operation, not from midnight.
Z-report
- A Z-report is the fiscal report receipt for the shift: the total of sales, refunds, amounts by payment method and taxes.
- It closes the shift and is sent to the tax service’s fiscal server.
- Only one Z-report is created per shift.
- At the end of the working day the cashier closes the shift with a Z-report. If the venue works around the clock, the shift must still be closed before 24 hours pass from the first operation.
X-report
- An X-report is an interim report: it shows what has been sold during the shift but closes nothing.
- The number of X-reports is unlimited — you can run them as often as you like.
- When one cashier hands the register over to another in the middle of the day, a Z-report is not required: an X-report is enough to reconcile the cash.
Cash in and cash out
Cash in (change at the start of the day) and cash out (collection) are not settlement operations. If a day had only these and no sales, a Z-report may be skipped.
How it works in Goovii
- The cashier opens a shift on the register, with cash in if needed.
- During the day the X-report shows how much was sold in cash and by card.
- At the end of the day the register closes the shift with a Z-report and sends it to the tax service. Without internet, PRRO works offline and sends the documents as soon as the connection returns.
- Shift totals go straight into the dashboard reports, and the owner sees the shift close in the Goovii Business app.
More about fiscalisation on the PRRO page, and about fines for violations in the article Fines for working without PRRO in Ukraine in 2026.
The rules are given according to the Procedure for registering and using PRRO (Ministry of Finance Order No. 317) and tax service explanations as of November 2026.