In the Access database execute the following query, changing the table names to your own:
SELECT *
FROM Services
WHERE NOT EXISTS
(SELECT *
FROM Sales
WHERE Sales.VIN = Services.VIN;
To do this open the query designer in Access and Select SQL from the View dropdown at the left end of the Query Design ribbon. Paste in the above SQL statement in place of what's there already. Then click on Datasheet View from the View dropdown.
This will tell you what rows there are in Services without a matching row on VIN in Sales.
Assuming that there are mismatches, if you can ascertain which vehicle each mismatched row refers to you can change the VIN for that row in Services to the correct VIN, so that it references a row in Sales. If there is no row in Sales with the correct VIN, but you know the details of the vehicle and customer, you can insert a new row into Sales with the correct VIN and sale details. If you are unable to ascertain the VIN and sale details relating to a mismatched row in Services, you will then need to delete such rows from Services.
Having done the above you will be able to create a relationship on VIN between the two tables. Ensure that referential integrity is enforced in the relationship. An unenforced relationship is as much use as a chocolate poker.
You'll then be able to join the tables on VIN in a query and export the query's result table to Excel.