my customer sent me a VSME questionnaire what do I need to do now

VSME is a format, not a legal obligation for you

The VSME questionnaire your customer sends comes from EFRAG's voluntary standard for non-listed SMEs. Your customer probably falls under the CSRD (Directive 2022/2464) and therefore has to collect information about their supply chain, including from suppliers like you. The VSME basic module is the format developed for this purpose: clearer than the full CSRD reporting, with fixed categories such as energy consumption, personnel, and policy. You are not obliged to report yourself, but your customer needs the figures and uses this format to collect them in a structured way.

Most questions in the basic module are factual and overlap with what you have already documented elsewhere: number of employees, countries of establishment, energy and water consumption, emissions if known. Recognisable fields include for example how many employees the undertaking has and in which countries the enterprise has establishments — these appear in almost every VSME questionnaire and are the same in other questionnaires from other customers as well. For figures you do not have at hand, such as scope 1 or scope 2 emissions, the answer "not available" is acceptable; VSME is a framework with many optional fields, not an all-or-nothing test.

The basis of the standard is in the EFRAG module itself

The structure and exact wording of what you have received follow from EFRAG's VSME basic module, not from the CSRD directive itself — that directive only obligates the large enterprise that reports, and refers to standards of this kind for implementation. If you want to check whether a specific question is mandatory or optional within the module, the EFRAG text is the place to check, not the directive.