diff --git a/src/ooxml/java/org/apache/poi/xssf/extractor/XSSFExportToXml.java b/src/ooxml/java/org/apache/poi/xssf/extractor/XSSFExportToXml.java
index aa68c2638..807a58418 100644
--- a/src/ooxml/java/org/apache/poi/xssf/extractor/XSSFExportToXml.java
+++ b/src/ooxml/java/org/apache/poi/xssf/extractor/XSSFExportToXml.java
@@ -19,6 +19,8 @@ package org.apache.poi.xssf.extractor;
 
 import java.io.IOException;
 import java.io.OutputStream;
+import java.text.DateFormat;
+import java.text.SimpleDateFormat;
 import java.util.Collections;
 import java.util.Comparator;
 import java.util.HashMap;
@@ -41,6 +43,7 @@ import javax.xml.validation.SchemaFactory;
 import javax.xml.validation.Validator;
 
 import org.apache.poi.openxml4j.exceptions.InvalidFormatException;
+import org.apache.poi.ss.usermodel.DateUtil;
 import org.apache.poi.xssf.usermodel.XSSFCell;
 import org.apache.poi.xssf.usermodel.XSSFMap;
 import org.apache.poi.xssf.usermodel.XSSFRow;
@@ -281,7 +284,14 @@ public class XSSFExportToXml implements Comparator<String>{
         case XSSFCell.CELL_TYPE_BOOLEAN: value += cell.getBooleanCellValue(); break;
         case XSSFCell.CELL_TYPE_ERROR: value = cell.getErrorCellString();  break;
         case XSSFCell.CELL_TYPE_FORMULA: value = cell.getStringCellValue(); break;
-        case XSSFCell.CELL_TYPE_NUMERIC: value += cell.getRawValue(); break;
+        case XSSFCell.CELL_TYPE_NUMERIC: 
+             if (DateUtil.isCellDateFormatted(cell)) {
+                  DateFormat sdf = new SimpleDateFormat("yyyy-MM-dd");
+                  value += sdf.format(cell.getDateCellValue());
+              } else {
+                 value += cell.getRawValue();
+              }
+            break;
         default: ;
 
         }
@@ -383,6 +393,7 @@ public class XSSFExportToXml implements Comparator<String>{
      * Compares two xpaths to define an ordering according to the XML Schema
      *
      */
+    @Override
     public int compare(String leftXpath, String rightXpath) {
 
         int result = 0;
diff --git a/src/ooxml/testcases/org/apache/poi/xssf/extractor/TestXSSFExportToXML.java b/src/ooxml/testcases/org/apache/poi/xssf/extractor/TestXSSFExportToXML.java
index cb70b358f..6bcb71943 100644
--- a/src/ooxml/testcases/org/apache/poi/xssf/extractor/TestXSSFExportToXML.java
+++ b/src/ooxml/testcases/org/apache/poi/xssf/extractor/TestXSSFExportToXML.java
@@ -52,7 +52,7 @@ public final class TestXSSFExportToXML extends TestCase {
 			String xml = os.toString("UTF-8");
 
 			assertNotNull(xml);
-			assertTrue(!xml.equals(""));
+			assertFalse(xml.equals(""));
 
 			String docente = xml.split("<DOCENTE>")[1].split("</DOCENTE>")[0].trim();
 			String nome = xml.split("<NOME>")[1].split("</NOME>")[0].trim();
@@ -95,7 +95,7 @@ public final class TestXSSFExportToXML extends TestCase {
 			String xml = os.toString("UTF-8");
 
 			assertNotNull(xml);
-			assertTrue(!xml.equals(""));
+			assertFalse(xml.equals(""));
 
 			String docente = xml.split("<DOCENTE>")[1].split("</DOCENTE>")[0].trim();
 			String nome = xml.split("<NOME>")[1].split("</NOME>")[0].trim();
@@ -199,7 +199,7 @@ public final class TestXSSFExportToXML extends TestCase {
             String xmlData = os.toString("UTF-8");
 
             assertNotNull(xmlData);
-            assertTrue(!xmlData.equals(""));
+            assertFalse(xmlData.equals(""));
 
             String a = xmlData.split("<A>")[1].split("</A>")[0].trim();
             String b = a.split("<B>")[1].split("</B>")[0].trim();
@@ -214,4 +214,31 @@ public final class TestXSSFExportToXML extends TestCase {
             assertEquals("19", chf);
         }
     }
+
+   public void testFormulaCells_Bugzilla_55927() throws Exception {
+       XSSFWorkbook wb = XSSFTestDataSamples.openSampleWorkbook("55927.xlsx");
+       
+       for (POIXMLDocumentPart p : wb.getRelations()) {
+           
+           if (!(p instanceof MapInfo)) {
+               continue;
+           }
+           MapInfo mapInfo = (MapInfo) p;
+           
+           XSSFMap map = mapInfo.getXSSFMapById(1);
+           
+           assertNotNull("XSSFMap is null", map);
+           
+           XSSFExportToXml exporter = new XSSFExportToXml(map);
+           ByteArrayOutputStream os = new ByteArrayOutputStream();
+           exporter.exportToXML(os, true);
+           String xmlData = os.toString("UTF-8");
+           
+           assertNotNull(xmlData);
+           assertFalse(xmlData.equals(""));
+           
+           String date = xmlData.split("<DATE>")[1].split("</DATE>")[0].trim();
+           assertEquals("2012-01-13", date);
+       }
+   }
 }
diff --git a/test-data/spreadsheet/55927.xlsx b/test-data/spreadsheet/55927.xlsx
new file mode 100644
index 000000000..e3d5a52cc
Binary files /dev/null and b/test-data/spreadsheet/55927.xlsx differ