There is only one file type that uses the .VBS extension:
A VBS file is a Virtual Basic script written in the VBScript scripting language. It contains code that can be executed within Windows or Internet Explorer, via the Windows-based script host (Wscript.exe), to perform certain admin and processing functions.
You can open and edit VBS files using any text editor, such as Notepad++ (Windows), Apple TextEdit (Mac), or GitHub Atom.
VBS files are typically legitimate VB scripts, but they can also be used to distribute and execute malware attacks. To protect against malware attacks, do not double-click a VBS file you have downloaded or received via email unless you trust the file's source.
Updated: December 20, 2020