VBA is supported in Excel 2011 (the current version) and all previous editions except Excel 2008 on the Mac.
Numbers is a very simple spreadsheet program provided by Apple. Numbers has no support for VBA. The Numbers interface is simple and attractive, but its capabilities are minimal.
The mac version of Excel supports .xlam .xlsb so your projects can be made to work cross platform. You have to be careful you don’t accidentally force your code to be Windows-only. Hard coding file paths is a dumb idea. Including any Active-X controls will fail, as this open source technology was never ported to the Mac. Excel for Mac does not support slicers or PivotCharts. Almost everything else is the same as it is on the PC.