The Vonage SMS API enables users to send and receive text messages worldwide using REST APIs. This tutorial focuses on sending and receiving SMS messages and handling delivery receipts with Next.js. It assumes a basic understanding of Git, Next.js, React, and JavaScript. The tutorial covers how to create a new Next.js project, declare environment variables, install the Vonage Node.js SDK, and create a server-only form using Zod for validation. To send an SMS message, users need to provide their API key, API secret, and virtual number. The tutorial also explains how to receive delivery receipts and handle incoming SMS messages using a webhook endpoint. With this setup, users can deploy their app on Vercel or another platform and access the Vonage Send SMS form in its live version.