QGIS can handle any GIS file format you're likely to come across. Shapefiles? QGIS eats them for breakfast. Geojson? QGIS is a Geojson lover. KML? QGIS is KML heaven! What about this new-fangled GeoPackage format all the cool kids use? Yep, QGIS is BFFs with GeoPackage, and friends with all the rest.
The important thing to know is that a) you don't really need to know anything about file GIS file formats beyond the fact that QGIS can handle them all and b) file format wars are a waste of time but if I had to choose, I'd always use gpkg (GeoPackage) for vector data but I don't mind shapefiles either, even though they are old and clunky.
Anyway, you get the drift. You can throw any GIS file format at QGIS and it really won't complain. Someone sends you a 20 year old MapInfo file and you're a bit stumped? Just load it into QGIS.
Maybe you're a user of ESRI software and just want to use QGIS as a file format converter - well that's a great idea too.
What GIS file format is best? That's up to the user to decide but I like GeoPackage best, not least because it's a single file - unlike the Shapefile format, which always has at least three parts (shp, shx, dbf, and usually prj too, plus others). But let's not argue about which is best. Let's just make cool map things.
See my intro and intermediate QGIS courses for more: https://www.udemy.com/user/alasdair-r...