The document explains how to access Azure SQL from Azure VMs using service endpoints, emphasizing that this method does not require an internet endpoint on the SQL server. It outlines the steps to implement service endpoints, configure network security groups (NSGs), and further secure SQL servers through auditing, encryption, and dynamic data masking. Key features include direct access from Azure Virtual Network (VNet) without NAT or load balancers and the requirement for the VNet and SQL server to be in the same region.