A VPN gets you "in" to someone elses network, once in, you appear to be any other computer on the network and can access Windows File shares via the bog standard local network ip addresses (just as if you were there locally).
If you want to access across the internet, you have to forward SMB - TCP port 445 from the router to the machine with the shares.
A full guide can be found on Microsoft KB 832017.
This being said, it is a VERY bad idea to do this and for security reasons, I would highly recommend against it. Instead, consider using other options including FTP, or if it is a few files, dropbox/(My affiliate link if you don't mind!) or similar solutions.