VBA is an extension given to files related to the Microsoft Visual Basic and Microsoft Visual Studio tools. These two tools are the Integrated Development Environment (IDE) used to develop the application. They use the Visual Basic language. It is a high-level programming language based on BASIC. This solution was developed by Microsoft.

VBA files are used to store application modules. They are ASCII text files and can be opened in any text editor, but programmers use specially dedicated tools for this purpose.