<table>
  <thead>
    <tr>
      <td>№</td>
      <td>Элемент</td>
      <td>Единица</td>
      <td>К-во</td>
      <td>Цена</td>
      <td>Сумма</td>
    </tr>
  </thead>
  <tbody>
    <tr>
      <td>1</td>
      <td>элемент 1</td>
      <td>шт.</td>
      <td>15</td>
      <td>200.00</td>
      <td>3000.00</td>
    </tr>
    <tr>
      <td>2</td>
      <td>элемент 2</td>
      <td>шт.</td>
      <td>15</td>
      <td>200.00</td>
      <td>3000.00</td>
    </tr>
  </tbody>
  <tfoot>
    <tr>
      <td rowspan="3" colspan="3" class="text">Текст</td>
      <td class="total" colspan="2">Итого</td>
      <td><strong>6000.00<strong></td>
    </tr>
    <tr>
      <td colspan="2"><strong>У. ТЧ. ПДВ</strong></td>
      <td><strong>1200.00</strong></td>
    </tr>
    <tr>
      <td colspan="2">&nbsp;</td>
      <td>&nbsp;</td>
    </tr>
  </tfoot>
</table>

body {
  font: 16px 'Segoe UI', Arial, Helvetica, sans-serif;
}

table {
  width: 100%;
  border-collapse: collapse;
}

td {
  padding: 5px 10px;
  border: 1px solid #111111;
}

.text {
  vertical-align: top;
}

.total {
  text-align: center;
}