Private Sub CommandPrintTo_Click()
  Dim ret as long
  ret= ShellExecute(0, "printto", _
   Chr(34) & "C:\path\myfile.ext" & Chr(34), _
   Chr(34) & "MyPrinterName" & Chr(34), _
   "", SW_SHOWNORMAL)
   Debug.Print ret
   'ret>32 -успешно, ret<=32 -ошибка (коды возврата ShellExecute)
   'ret=31 -обычная ошибка, когда printto не определен
End Sub

...\shell\printto\command=rundll32.exe C:\WINDOWS\system32\shimgvw.dll,ImageView_PrintTo /pt "%1" "%2" "%3" "%4"

Sub Main()
  Dim g_objFaxServer As New FAXCOMEXLib.FaxServer
  g_objFaxServer.Connect ("")
  Dim objFaxDocument As New FAXCOMEXLib.FaxDocument
  'We can create outgoing job from any printable file format, no dialog boxes
  objFaxDocument.Body = App.Path & "\test.jpg"
  objFaxDocument.Recipients.Add "74951234567", "74951234567"
  'Submit the document to the connected fax server
  objFaxDocument.ConnectedSubmit g_objFaxServer
End Sub

HKEY_CLASSES_ROOT\.jpg
default= jpegfile

HKEY_CLASSES_ROOT\jpegfile\shell\printto\command
default=rundll32.exe C:\WINDOWS\system32\shimgvw.dll,ImageView_PrintTo /pt "%1" "%2" "%3" "%4"

HKEY_USERS\.DEFAULT\Software\Microsoft\Windows\CurrentVersion\Explorer\.jpg
UserChoice=jpegfile
Hash=+37vx....(от чего зависит ХЗ)

psexec -i -s cmd.exe 'утилита Русиновича, запускает cmd под LocalSystem

HKEY_USERS\.DEFAULT\Software\Microsoft\Windows\CurrentVersion\Explorer\FileExts\.jpg
UserChoice=jpegfile
Hash= +37vxCpcfmE=

HKEY_USERS\.DEFAULT\Software\Microsoft\Windows\CurrentVersion\Explorer\FileExts\.tif
UserChoice=TIFImage.Document
Hash= vFzD+p5OrhY=

Private Function FixSingleSystemFileExtOnWin8(ByVal m_FileExt As String, _
 ByVal m_OpenWithProgids As String, ByVal m_ProgId As String, ByVal m_Hash As String) As Boolean
  Dim bResult As Boolean
  bResult = True
  
  bResult = bResult And CreateRegNoneValue(HKEY_USERS, _
   ".DEFAULT\Software\Microsoft\Windows\CurrentVersion\Explorer\FileExts\." & _
    m_FileExt & "\OpenWithProgids", m_OpenWithProgids, False)
  bResult = bResult And SetRegValue(HKEY_USERS, _
   ".DEFAULT\Software\Microsoft\Windows\CurrentVersion\Explorer\FileExts\." & _
   m_FileExt & "\UserChoice", "Hash", m_Hash, False)
  bResult = bResult And SetRegValue(HKEY_USERS, _
   ".DEFAULT\Software\Microsoft\Windows\CurrentVersion\Explorer\FileExts\." & _
   m_FileExt & "\UserChoice", "ProgId", m_ProgId, False)
  FixSingleSystemFileExtOnWin8 = bResult
End Function

Public Function FixSystemFileExtsOnWin8() As Boolean
  Dim bResult As Boolean
  bResult = True
  
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("bmp", "Paint.Picture", "Paint.Picture", "z79i+Bx/v9o=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("dib", "Paint.Picture", "Paint.Picture", "kMXrzo4z9XE=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("emf", "emffile", "emffile", "R0NdGDE22L8=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("gif", "giffile", "giffile", "dZh+jIWsxGY=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("jfif", "pjpegfile", "pjpegfile", "dU00qNUeYso=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("jpe", "jpegfile", "jpegfile", "UynoshOpfg8=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("jpeg", "jpegfile", "jpegfile", "tq2PMd1NSHU=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("jpg", "jpegfile", "jpegfile", "+37vxCpcfmE=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("jxr", "wdpfile", "wdpfile", "6LL9EOCzcPE=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("png", "pngfile", "pngfile", "TTV1utDZqrc=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("rle", "rlefile", "rlefile", "u0om9jVydUw=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("tif", "TIFImage.Document", "TIFImage.Document", "vFzD+p5OrhY=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("tiff", "TIFImage.Document", "TIFImage.Document", "PEKy96vwquk=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("wdp", "wdpfile", "wdpfile", "EP/9lD4HN78=")
  bResult = bResult And _
   FixSingleSystemFileExtOnWin8("wmf", "wmffile", "wmffile", "w/fsTCwPy5g=")
  
  FixSystemFileExtsOnWin8 = bResult
End Function