Core component of SQL Server for storing, processing, and securing data
What is the environment here? Is this VM in an organisation, and the users are in the same organisation on the same corporate network? In that case, I would discuss that you talk with your IT department.
Or are the users connecting from all over internet? For this situation, I would recommend that you arrange for some VPN solution that your users can use. This means work and installation on their side as well. If this is not feasible, I don't think you have much choice but to open firewall ports on case-by-case basis, as open SQL Server for anyone on the whole wide internet is an extremely bad idea.
Is this a VM on-prem, or is this something in Azure or another cloud?