diff --git a/back/Services.Tests/Reports/ReportOffsetServiceTests.cs b/back/Services.Tests/Reports/ReportOffsetServiceTests.cs
new file mode 100644
index 0000000..74824d8
--- /dev/null
+++ b/back/Services.Tests/Reports/ReportOffsetServiceTests.cs
@@ -0,0 +1,56 @@
+using Contracts.DTO;
+using Contracts.Repositories;
+using Contracts.SearchModels;
+using Contracts.ViewModels;
+using Moq;
+using Services.Reports;
+using Services.Support.Exceptions;
+
+namespace Services.Tests.Reports;
+
+public class ReportOffsetServiceTests
+{
+    [Fact]
+    public void GetReportData_WhenSpendingGroupNotFound_ThenThrowsEntityNotFoundException()
+    {
+        var spendingGroupRepoMock = new Mock<ISpendingGroupRepo>();
+        spendingGroupRepoMock.Setup(repo => repo.GetByPlan(It.IsAny<SpendingPlanSearch>())).ReturnsAsync((SpendingGroupDto)null);
+        var reportOffsetService = new ReportOffsetFromPlanService(spendingGroupRepoMock.Object);
+
+        Assert.ThrowsAsync<EntityNotFoundException>(() => reportOffsetService.GetReportData(new()));
+    }
+
+    [Fact]
+    public void GetReportData_WhenSpendingGroupHasNoChangeRecords_ThenThrowsReportDataNotFoundException()
+    {
+        var spendingGroupRepoMock = new Mock<ISpendingGroupRepo>();
+        spendingGroupRepoMock.Setup(repo => repo.GetByPlan(It.IsAny<SpendingPlanSearch>())).ReturnsAsync(new SpendingGroupDto());
+        var reportOffsetService = new ReportOffsetFromPlanService(spendingGroupRepoMock.Object);
+
+        Assert.ThrowsAsync<ReportDataNotFoundException>(() => reportOffsetService.GetReportData(new()));
+    }
+
+    [Fact]
+    public async Task GetReportData_WhenSpendingGroupHasChangeRecords_ThenReturnsSpendingGroupViewModel()
+    {
+        var spendingGroupRepoMock = new Mock<ISpendingGroupRepo>();
+        var spendingGroup = new SpendingGroupDto() 
+        { 
+            ChangeRecords = 
+            [
+                new() 
+                { 
+                    Id = Guid.NewGuid(), 
+                    ChangedAt = DateTime.Now 
+                }
+            ] 
+        };
+        spendingGroupRepoMock.Setup(repo => repo.GetByPlan(It.IsAny<SpendingPlanSearch>())).ReturnsAsync(spendingGroup);
+        var reportOffsetService = new ReportOffsetFromPlanService(spendingGroupRepoMock.Object);
+
+        var result = await reportOffsetService.GetReportData(new());
+
+        Assert.NotNull(result);
+        Assert.IsType<SpendingGroupViewModel>(result);
+    }
+}
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diff --git a/back/Services.Tests/Reports/ReportPeriodServiceTests.cs b/back/Services.Tests/Reports/ReportPeriodServiceTests.cs
new file mode 100644
index 0000000..5b7fc35
--- /dev/null
+++ b/back/Services.Tests/Reports/ReportPeriodServiceTests.cs
@@ -0,0 +1,41 @@
+using Contracts.DTO;
+using Contracts.Repositories;
+using Contracts.SearchModels;
+using Contracts.ViewModels;
+using Moq;
+using Services.Reports;
+using Services.Support.Exceptions;
+
+namespace Services.Tests.Reports;
+
+public class ReportPeriodServiceTests
+{
+    [Fact]
+    public void GetReportData_WhenChangeRecordsNotFound_ThenThrowsReportDataNotFoundException()
+    {
+        var changeRecordRepoMock = new Mock<IChangeRecordRepo>();
+        changeRecordRepoMock.Setup(repo => repo.GetList(It.IsAny<ChangeRecordSearch>())).ReturnsAsync((List<ChangeRecordDto>)null);
+        var reportPeriodService = new ReportPeriodService(changeRecordRepoMock.Object);
+
+        Assert.ThrowsAsync<ReportDataNotFoundException>(() => reportPeriodService.GetReportData(DateTime.MinValue, DateTime.MaxValue));
+    }
+
+    [Fact]
+    public async Task GetReportData_WhenChangeRecordsFound_ThenReturnsChangeRecordViewModels()
+    {
+        var changeRecordRepoMock = new Mock<IChangeRecordRepo>();
+        var changeRecords = new List<ChangeRecordDto>()
+        {
+            new() { Id = Guid.NewGuid(), ChangedAt = DateTime.Now },
+            new() { Id = Guid.NewGuid(), ChangedAt = DateTime.Now }
+        };
+        changeRecordRepoMock.Setup(repo => repo.GetList(It.IsAny<ChangeRecordSearch>())).ReturnsAsync(changeRecords);
+        var reportPeriodService = new ReportPeriodService(changeRecordRepoMock.Object);
+
+        var result = await reportPeriodService.GetReportData(DateTime.MinValue, DateTime.MaxValue);
+
+        changeRecordRepoMock.Verify(repo => repo.GetList(It.IsAny<ChangeRecordSearch>()), Times.Once);
+        Assert.NotNull(result);
+        Assert.IsType<List<ChangeRecordViewModel>>(result.ToList());
+    }
+}
\ No newline at end of file