The Vonage APIs allow developers to send text messages from a virtual number, but they don't provide information on whether the message has been delivered to the recipient. To overcome this limitation, Vonage offers a webhook endpoint that can be used to track the delivery status of SMS messages. The tutorial guides developers through setting up ngrok to expose their local development server to the internet and configuring the Vonage Developer Portal to send delivery receipts to the ngrok forwarding URL. This allows the developer's Node.js application to handle incoming requests from the Vonage API, parse the request body, and log the receipt to the console window. The tutorial concludes by providing a sample code snippet for handling delivery receipts using Express and body-parser in an index.js file, which can be run using the node command.