What is an SQL file? A file with .sql extension is a Structured Query Language (SQL) file that contains code to work with relational databases. It is used to write SQL statements for CRUD (Create, Read, Update, and Delete) operations on databases. SQL files are common while working with desktop as well as web-based databases. There are several alternatives to SQL such as Java Persistence Query Language (JPQL), LINQ, HTSQL, 4D QL, and several others.