The Developer tab isn't displayed by default, but you can add it to the ribbon.
1. Go to File tab in MS-Excel > select Options.
2. You will see an “Excel Options” window. In the left sidebar of this window, click “Customize Ribbon.”
3. Under Customize Ribbon > under Main Tabs, select the Developer check box. Then click “OK” at the bottom. 
4. Back on the Excel window, at the top, you will now see a new tab called “Developer.” Click the tab to see all the options it offers.