diff --git a/sc/inc/formulacell.hxx b/sc/inc/formulacell.hxx
index c11fcea7efe5..76c4541c9d3f 100644
--- a/sc/inc/formulacell.hxx
+++ b/sc/inc/formulacell.hxx
@@ -265,7 +265,7 @@ public:
     bool            MarkUsedExternalReferences();
     // Returns true if the cell was interpreted as part of the formula group.
     // The parameters may limit which subset of the formula group should be interpreted, if possible.
-    bool Interpret(SCROW nStartOffset = -1, SCROW nEndOffset = -1);
+    SC_DLLPUBLIC bool Interpret(SCROW nStartOffset = -1, SCROW nEndOffset = -1);
     bool IsIterCell() const { return bIsIterCell; }
     sal_uInt16 GetSeenInIteration() const { return nSeenInIteration; }
 
diff --git a/sc/qa/unit/subsequent_export_test2.cxx b/sc/qa/unit/subsequent_export_test2.cxx
index 2cd025858d9a..73a2cf013be0 100644
--- a/sc/qa/unit/subsequent_export_test2.cxx
+++ b/sc/qa/unit/subsequent_export_test2.cxx
@@ -1227,7 +1227,7 @@ CPPUNIT_TEST_FIXTURE(ScExportTest2, testValidationCopyPaste)
 
     // Copy B1 from src doc to clip
     ScDocument aClipDoc(SCDOCMODE_CLIP);
-    ScRange aSrcRange(1, 0, 1);
+    ScRange aSrcRange(1, 0, 0);
     ScClipParam aClipParam(aSrcRange, false);
     ScMarkData aMark(pDoc->GetSheetLimits());
     aMark.SetMarkArea(aSrcRange);
@@ -1249,7 +1249,7 @@ CPPUNIT_TEST_FIXTURE(ScExportTest2, testValidationCopyPaste)
     xmlDocUniquePtr pDocXml = parseExport(u"xl/worksheets/sheet1.xml"_ustr);
     CPPUNIT_ASSERT(pDocXml);
     assertXPathContent(pDocXml, "/x:worksheet/x:dataValidations/x:dataValidation/x:formula1",
-                       u"#REF!");
+                       u"Sheet1!$A$1:$A$3");
 }
 
 CPPUNIT_TEST_FIXTURE(ScExportTest2, testTdf115159)
diff --git a/sc/source/filter/excel/xecontent.cxx b/sc/source/filter/excel/xecontent.cxx
index 0404740d1b0c..022a9b17721b 100644
--- a/sc/source/filter/excel/xecontent.cxx
+++ b/sc/source/filter/excel/xecontent.cxx
@@ -37,6 +37,7 @@
 #include <editeng/flditem.hxx>
 #include <document.hxx>
 #include <docsh.hxx>
+#include <formulacell.hxx>
 #include <validat.hxx>
 #include <unonames.hxx>
 #include <convuno.hxx>
@@ -1699,7 +1700,8 @@ XclExpDV::XclExpDV( const XclExpRoot& rRoot, sal_uInt32 nScHandle ) :
     XclExpRecord( EXC_ID_DV ),
     XclExpRoot( rRoot ),
     mnFlags( 0 ),
-    mnScHandle( nScHandle )
+    mnScHandle( nScHandle ),
+    mbValidFormula( true )
 {
     if( const ScValidationData* pValData = GetDoc().GetValidationEntry( mnScHandle ) )
     {
@@ -1762,6 +1764,20 @@ XclExpDV::XclExpDV( const XclExpRoot& rRoot, sal_uInt32 nScHandle ) :
         // formulas
         XclExpFormulaCompiler& rFmlaComp = GetFormulaCompiler();
 
+        auto checkFormula = [&](std::unique_ptr<ScTokenArray> pTokArr)
+        {
+            ScFormulaCell aCell(GetDoc(), pValData->GetSrcPos(), std::move(pTokArr));
+            aCell.SetFreeFlying(true);
+            aCell.Interpret();
+            sc::FormulaResultValue aResult = aCell.GetResult();
+            if (aResult.meType == sc::FormulaResultValue::Error
+                && (aResult.mnError == FormulaError::NoValue
+                    || aResult.mnError == FormulaError::NoRef))
+            {
+                mbValidFormula = false;
+            }
+        };
+
         // first formula
         std::unique_ptr< ScTokenArray > xScTokArr = pValData->CreateFlatCopiedTokenArray( 0 );
         if (xScTokArr)
@@ -1839,19 +1855,24 @@ XclExpDV::XclExpDV( const XclExpRoot& rRoot, sal_uInt32 nScHandle ) :
                         Formula compiler supports this by offering two different functions
                         CreateDataValFormula() and CreateListValFormula(). */
                     mxTokArr1 = rFmlaComp.CreateFormula(EXC_FMLATYPE_LISTVAL, *xScTokArr);
+                    checkFormula(std::move(xScTokArr));
                 }
             }
             else
             {
                 // no list validation -> convert the formula
                 mxTokArr1 = rFmlaComp.CreateFormula(EXC_FMLATYPE_DATAVAL, *xScTokArr);
+                checkFormula(std::move(xScTokArr));
             }
         }
 
         // second formula
         xScTokArr = pValData->CreateFlatCopiedTokenArray( 1 );
         if (xScTokArr)
+        {
             mxTokArr2 = rFmlaComp.CreateFormula(EXC_FMLATYPE_DATAVAL, *xScTokArr);
+            checkFormula(std::move(xScTokArr));
+        }
     }
     else
     {
@@ -1891,6 +1912,9 @@ void XclExpDV::WriteBody( XclExpStream& rStrm )
 
 void XclExpDV::SaveXml( XclExpXmlStream& rStrm )
 {
+    if (!mbValidFormula)
+        return;
+
     sax_fastparser::FSHelperPtr& rWorksheet = rStrm.GetCurrentStream();
     rWorksheet->startElement( XML_dataValidation,
             XML_allowBlank,         ToPsz( ::get_flag( mnFlags, EXC_DV_IGNOREBLANK ) ),
@@ -1964,7 +1988,8 @@ void XclExpDV::SaveXml( XclExpXmlStream& rStrm )
 
 XclExpDval::XclExpDval( const XclExpRoot& rRoot ) :
     XclExpRecord( EXC_ID_DVAL, 18 ),
-    XclExpRoot( rRoot )
+    XclExpRoot( rRoot ),
+    mnDVCount( 0 )
 {
 }
 
@@ -2003,12 +2028,12 @@ void XclExpDval::Save( XclExpStream& rStrm )
 
 void XclExpDval::SaveXml( XclExpXmlStream& rStrm )
 {
-    if( maDVList.IsEmpty() )
+    if( !mnDVCount)
         return;
 
     sax_fastparser::FSHelperPtr& rWorksheet = rStrm.GetCurrentStream();
     rWorksheet->startElement( XML_dataValidations,
-            XML_count, OString::number(maDVList.GetSize())
+            XML_count, OString::number(mnDVCount)
             // OOXTODO: XML_disablePrompts,
             // OOXTODO: XML_xWindow,
             // OOXTODO: XML_yWindow
@@ -2053,6 +2078,8 @@ XclExpDV& XclExpDval::SearchOrCreateDv( sal_uInt32 nScHandle )
 
     // create new DV record
     mxLastFoundDV = new XclExpDV( *this, nScHandle );
+    if (mxLastFoundDV->ContainsValidFormula())
+        mnDVCount++;
     maDVList.InsertRecord( mxLastFoundDV, nCurrPos );
     return *mxLastFoundDV;
 }
diff --git a/sc/source/filter/inc/xecontent.hxx b/sc/source/filter/inc/xecontent.hxx
index 07318a037ca4..3695dff7ffd2 100644
--- a/sc/source/filter/inc/xecontent.hxx
+++ b/sc/source/filter/inc/xecontent.hxx
@@ -328,6 +328,8 @@ public:
 
     virtual void        SaveXml( XclExpXmlStream& rStrm ) override;
 
+    bool ContainsValidFormula() const { return mbValidFormula; }
+
 private:
     /** Writes the body of the DV record. */
     virtual void        WriteBody( XclExpStream& rStrm ) override;
@@ -347,6 +349,7 @@ private:
     OUString            msFormula2;     /// OOXML Formula for second condition.
     sal_uInt32          mnFlags;        /// Miscellaneous flags.
     sal_uInt32          mnScHandle;     /// The core handle for quick list search.
+    bool                mbValidFormula; /// Formula valid for export
 };
 
 /** This class contains the DV record list following the DVAL record. */
@@ -376,6 +379,7 @@ private:
 
     XclExpDVList        maDVList;       /// List of DV records
     XclExpDVRef         mxLastFoundDV;  /// For search optimization.
+    sal_uInt16          mnDVCount;      /// Count of Valid DV
 };
 
 // Web Queries ================================================================