VBA User Defined Functions cannot be used with Excel Online or Excel on iOS.
Custom functions are Excel user defined functions that can be used on any platform.
Custom Functions were first introduced in Developer Preview in November 2017.
The JSON file contains the meta data of the user defined functions.
link - https://docs.microsoft.com/en-us/office/dev/add-ins/excel/custom-functions-overview
link - https://docs.microsoft.com/en-gb/office/dev/add-ins/excel/custom-functions-json?view=office-js
link - https://docs.microsoft.com/en-us/office/dev/add-ins/excel/custom-functions-changelog
link - https://github.com/OfficeDev/Excel-Custom-Functions/issues/
They can leverage Azure Function calculations in the cloud
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