Sub Button1_Click()
Dim myFile As String, text As String, textline As String, posLat As Integer, posLong As Integer
myFile = "C:\Users\rukes\Desktop\vbapdf\in.txt"
Open myFile For Input As #1
Do Until EOF(1)
    Line Input #1, textline
    text = text & textline
Loop
Close #1
Call saveBase64ToPDF(text)
End Sub

Sub saveBase64ToPDF(bs As String)
    Dim strTempPath As String
    Dim b64test As String
    b64test = bs
    ' zde si nastavte cestu, kam se má PDF uložit, aktuálne do slozky, kde je tento soubor
    ' dalsi moznost:
    ' strTempPath = "C:\data\file.pdf"
    strTempPath = ThisWorkbook.Path & "\temp.pdf"
    Open strTempPath For Binary As #1
       Put #1, 1, DecodeBase64(b64test)
    Close #1
End Sub

Private Function DecodeBase64(ByVal strData As String) As Byte()
    Dim objXML As Object 'MSXML2.DOMDocument
    Dim objNode As Object 'MSXML2.IXMLDOMElement
    Set objXML = CreateObject("MSXML2.DOMDocument")
    Set objNode = objXML.createElement("b64")
    objNode.DataType = "bin.base64"
    objNode.text = strData
    DecodeBase64 = objNode.nodeTypedValue
    Set objNode = Nothing
    Set objXML = Nothing
End Function