reporting-engine/report_xlsx/views/ir_report.xml

<?xml version="1.0" encoding="utf-8"?>
<odoo>

    <record id="act_report_xml_view_inherit" model="ir.ui.view">
        <field name="name">ir.actions.report.xml (xlsx header footer)</field>
        <field name="model">ir.actions.report.xml</field>
        <field name="inherit_id" ref="base.act_report_xml_view"/>
        <field name="arch" type="xml">
            <xpath expr="//notebook" position="inside">
                <page string="Header/Footer" attrs="{'invisible': [('report_type', '!=', 'xlsx')]}">
                    <group>
                        <field name="header_id" context="{'default_hf_type': 'header'}"/>
                        <field name="footer_id" context="{'default_hf_type': 'footer'}"/>
                    </group>
                </page>
            </xpath>
        </field>
    </record>

</odoo>