CSV is a file format that belongs to the category of text. Its developer is unknown, and the name is an abbreviation for Comma Separated Values. A text file in CSV format can store the data necessary for organizing tables, as well as those that can be imported into the database. This text format is intended for the presentation of tabular data and can be classified as tagged documents. The values of individual data are separated by a special symbol - a comma. However, some programs may use other characters as a delimiter.
XLS is the most popular and common format for creating and editing spreadsheets. It takes its name from Microsoft Excel Spreadsheet, is created using the Microsoft Excel system utility. Document data is stored in certain table cells that have their own address. In cells of XLS files, not only fixed data can be located, but also formulas that allow you to relate the content of information in different cells. Like text formats, XLS makes it possible to format the contents of cells - font, font style, color, text alignment. Files of this format can also be launched using Google Drive.