Abstract: The present embodiment relates to a planar heating composite sheet including: a planar heating layer including a base sheet having a predetermined width and length, a plurality of electrodes coated to an upper surface of the base sheet along a width direction of the base sheet, with different polarities being alternately arranged at regular intervals along a length direction of the base sheet, a conductive paste coated entirely between the plurality of electrodes on the upper surface of the base sheet and generating heat by electrical resistance, and an insulating sheet made of a synthetic resin material and attached to an upper portion of the conductive paste; and a heat insulating layer including a heat insulating sheet attached to a lower portion of the planar heating layer and including a non-woven fabric impregnated with aerogel, and a protective sheet made of a synthetic resin material.