If by "VBProject" you mean VB.NET project, there is nothing related to "interop". If you mean the properties of the resulting assembly, there is also nothing related to "interop", because the assembly is managed. And all the terms you mentioned "late binding", "macro" are also totally irrelevant.
The only thing related to "interop" is Office interop, as you can use Office applications (unmanaged ones) through Microsoft Office Interop. But you also don't need to use it, if you want to read or write some Excel files. Instead, you can use Microsoft Open XML SDK. Please see my past answers referenced in this one:
How to add microsoft excel 15.0 object library from Add Reference in MS Visual Studio 2010[
^].
See also this CodeProject article:
Creating basic Excel workbook with Open XML[
^].
—SA