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The invoice recipient report was PDF only, so the figures could not be filtered, corrected or re-summed without retyping them. A format dropdown in the export form now offers Excel alongside the PDF. The workbook mirrors the PDF layout with one worksheet per recipient, but writes amounts as real numbers and every totals row as a SUM formula. Each formula also carries its computed result as a cached value: tools that do not evaluate formulas, such as pandas reading via openpyxl, otherwise see those cells as empty. Recipient names are user-controlled, so worksheet names are sanitised against exceljs's rules: forbidden characters, the 31-char cap, case-insensitive collisions, the reserved name "History", and edge quotes exceljs rejects. Non-finite amounts are written as empty cells rather than NaN, which Excel would otherwise report as a corrupt workbook. Data loading and recipient grouping move to InvoicesReportData, which both report formats extend, so the two always show the same rows in the same order. InvoicesReport.spec.ts is unchanged and covers the refactor. Generation failures now propagate instead of being swallowed: the saga clears the in-progress flag in a finally block (fixing the same gap in the pre-existing PDF path), so a failed report cannot leave the form stuck disabled with nothing shown. exceljs is reached through a dynamic import kept in its own module, so its ~1MB bundle lands in a separate chunk that is only fetched when a report is generated, and is excluded from the service worker's precache manifest so it isn't downloaded on install either. InvoicesExcelReport.ts is at 100% statement/branch/function/line coverage; the wiring in InvoicesReportData.collect(), the saga's format branching, and the format parameter's round trip through the container and form are each covered directly rather than simulated.
The export page section was labelled "Rechnungsberichte herunterladen (PDF)" / "Download invoice reports (PDF)", which became inaccurate once the report form gained an Excel option alongside PDF.
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