This is the actual template we're using on our siwapp 0.4 development version. It doesn't contain any rowspan or "dangerous" html tag.
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.1//EN" "http://www.w3.org/TR/xhtml11/DTD/xhtml11.dtd">
<html lang="{{lang}}" xmlns="http://www.w3.org/1999/xhtml">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8" />
<title>Invoice</title>
<style type="text/css">
/* Custom CSS code */
table {border-spacing:0; border-collapse: collapse;}
ul {list-style-type: none; padding-left:0;}
body, input, textarea { font-family:helvetica,sans-serif; font-size:8pt; }
body { color:#464648; margin:2cm 1.5cm; }
h2 { color:#535255; font-size:16pt; font-weight:normal; line-height:1.2em; border-bottom:1px solid #DB4823; margin-right:220px }
h3 { color:#9A9A9A; font-size:13pt; font-weight:normal; margin-bottom: 0em}
table th.right,
table td.right { text-align:right; }
.customer-data { padding:1em 0; }
.customer-data table { width:100%; }
.customer-data table td { width:50%; }
.customer-data td span { display:block; margin:0 0 5pt; padding-bottom:2pt; border-bottom:1px solid #DCDCDC; }
.customer-data td span.left { margin-right:1em; }
.customer-data label { display:block; font-weight:bold; font-size:8pt; }
.payment-data { padding:1em 0; }
.payment-data table { width:100%; }
.payment-data th,
.payment-data td { line-height:1em; padding:5pt 8pt 5pt; border:1px solid #DCDCDC; }
.payment-data thead th { background:#FAFAFA; }
.payment-data th { font-weight:bold; white-space:nowrap; }
.payment-data .bottomleft { border-color:white; border-top:inherit; border-right:inherit; }
.payment-data span.tax { display:block; white-space:nowrap; }
.terms, .notes { padding:9pt 0 0; font-size:7pt; line-height:9pt; }
.section { margin-bottom: 1em; }
.logo { text-align: right; }
</style>
<style type="text/css">
/* CSS code for printing */
@media print {
body { margin:auto; }
.section { page-break-inside:avoid; }
div#sfWebDebug { display:none; }
}
</style>
</head>
<body>
{% if settings.company_logo %}
<div class="logo">
<img src="{{ settings.company_logo }}" alt="{{ settings.company_name }}" />
</div>
{% endif %}
<div class="h2">
<h2>Invoice #{{invoice}}</h2>
</div>
<div class="section">
<div class="company-data">
<ul>
<li>Company: {{settings.company_name}}</li>
<li>Address: {{settings.company_address|format}}</li>
<li>Phone: {{settings.company_phone}}</li>
<li>Fax: {{settings.company_fax}}</li>
<li>Email: {{settings.company_email}}</li>
<li>Web: {{settings.company_url}}</li>
</ul>
</div>
</div>
<div class="section">
<h3>Client info</h3>
<div class="customer-data">
<table cellspacing="0" cellpadding="0" width="100%">
<tr>
<td>
<span class="left">
<label>Customer:</label>
{{invoice.customer_name}}
</span>
</td>
<td>
<span class="right">
<label>Customer identification:</label>
{{invoice.customer_identification}}
</span>
</td>
</tr>
<tr>
<td>
<span class="left">
<label>Contact person:</label>
{{invoice.contact_person}}
</span>
</td>
<td>
<span class="right">
<label>Email:</label>
{{invoice.customer_email}}
</span>
</td>
</tr>
<tr>
<td>
<span class="left">
<label>Invoicing address:</label>
{{invoice.invoicing_address|format}}
</span>
</td>
<td>
<span class="right">
<label>Shipping address:</label>
{{invoice.shipping_address|format}}
</span>
</td>
</tr>
</table>
</div>
</div>
<div class="section">
<h3>Payment details</h3>
<div class="payment-data">
<table>
<thead>
<tr>
<th>Description</th>
<th class="right">Unit Cost</th>
<th class="right">Qty</th>
<th class="right">Taxes</th>
{# show discounts only if there is some discount #}
{% if invoice.discount_amount %}
<th class="right">Discount</th>
{% endif %}
<th class="right">Price</th>
</tr>
</thead>
<tbody>
{% for item in invoice.Items %}
<tr>
<td>
{{item.description}}
</td>
<td class="right">{{item.unitary_cost|currency}}</td>
<td class="right">{{item.quantity}}</td>
<td class="right">
{% for tax in item.Taxes %}
<span class="tax">{{tax.name}}</span>
{% endfor %}
</td>
{% if invoice.discount_amount %}
<td class="right">{{item.discount_amount|currency}}</td>
{% endif %}
<td class="right">{{item.gross_amount|currency}}</td>
</tr>
{% endfor %}
</tbody>
<tfoot>
<tr>
<td class="bottomleft" colspan="{% if invoice.discount_amount %}4{% else %}3{% endif %}"></td>
<th class="right">Base</th>
<td class="right">{{invoice.base_amount|currency}}</td>
</tr>
{% if invoice.discount_amount %}
<tr>
<td class="bottomleft" colspan="{% if invoice.discount_amount %}4{% else %}3{% endif %}"></td>
<th class="right">Discount</th>
<td class="td_global_discount right">{{invoice.discount_amount|currency}}</td>
</tr>
{% endif %}
<tr>
<td class="bottomleft" colspan="{% if invoice.discount_amount %}4{% else %}3{% endif %}"></td>
<th class="right">Subtotal</th>
<td class="td_subtotal right">{{invoice.net_amount|currency}}</td>
</tr>
<tr>
<td class="bottomleft" colspan="{% if invoice.discount_amount %}4{% else %}3{% endif %}"></td>
<th class="right">Taxes</th>
<td class="td_total_taxes right">{{invoice.tax_amount|currency}}</td>
</tr>
<tr class="strong">
<td class="bottomleft" colspan="{% if invoice.discount_amount %}4{% else %}3{% endif %}"></td>
<th class="right">Total</th>
<td class="td_total right">{{invoice.gross_amount|currency}}</td>
</tr>
</tfoot>
</table>
</div>
</div>
<div class="section">
<h3>Terms & conditions</h3>
<div class="terms">
{{invoice.terms|format}}
</div>
</div>
</body>
</html>

