What Excel is
An Excel workbook is a zip archive of XML parts describing sheets, cells, formulas, styles and charts. The .xlsx extension is that format; .xls is the older binary one from before 2007.
Finance, operations and anyone who received a file from finance or operations.
What Avro Schema is
An Avro schema describes a record: its name and its typed fields. It is the contract, not the data.
Kafka pipelines and anything in the Hadoop family.
What changes when you convert Excel to Avro Schema
Only the first sheet is read, and cells are read as the text Excel displays rather than the number underneath. That matters for dates: a cell showing 15/03/2026 arrives as that string, not as a serial number you would then have to decode.
Types are inferred per column from the values present. Any column with a gap in it becomes a union with null, because a reader rejects a record whose non-nullable field is missing.
What carries over from Excel to Avro Schema
Excel records 2 things about a table that Avro has no way to hold.
Avro has no header row. The column names are repeated as keys on every record instead, which is why the result is bigger on disk than the table it came from.
Anything visual in the Excel - weight, alignment, colour, column widths - has no counterpart in Avro and is dropped. The values are what survives.
The result can be read a record at a time, and appended to by adding to the end of it. That is worth having for a table too large to hold in memory, and it means a Avro file that is cut off part way through still gives you every record before the cut.
Both formats record types, so numbers, booleans and nulls survive as themselves rather than as text.