The Virtual File System (VFS) provides a standardized interface for user programs to access different types of file systems. It uses various data structures like superblocks, inodes, dentries, and files to represent file system objects and metadata. System calls allow programs to interact with the operating system kernel to perform operations on these VFS objects. The VFS implements various caching mechanisms like the dentry cache to improve performance. It also supports features like namespaces and mounting/unmounting of different file systems.