Any ROLE_USER can create a tag with a formula string as its name (e.g. =SUM(54+51)) via POST /api/tags and assign it to a timesheet. When an admin exports timesheets to XLSX, ArrayFormatter.formatValue() joins tag names with implode() and returns the result unchanged. OpenSpout promotes any =-prefixed string to a FormulaCell, writing <f>SUM(54+51)</f> into the XLSX archive. Excel evaluates the formula when the file is opened.
Details
1. ArrayFormatter does not sanitize before returning
sanitizeDDE() exists on StringHelper and is called by TextFormatter, but ArrayFormatter never calls it.
// src/Export/Package/CellFormatter/ArrayFormatter.php:24
return implode(', ', $value); // no sanitizeDDE() call
2. Tag name validation does not block formula trigger characters
The API blocks commas in tag names but permits =, +, -, and @ - all valid formula prefixes in Excel and LibreOffice Calc.
3. OpenSpout silently promotes strings to formula cells
Cell::fromValue("=SUM(54+51)") returns a FormulaCell with no warning.
PoC
It logs in as normal user, creates tag =SUM(54+51), assigns it to a timesheet.
Admin has to export timesheets to Excel version via /en/export/ endpoint.