If the inside of the centerbore of the wheel IS 108 mm, then all you need to have machined out is about 1 mm of surface material which will be a total of 2 mm to match the hub size of 110 mm outside diameter + or - (give or take). I would double check both sizes to make sure.

Also, TRIPLE-CHECK that NONE of the lug holes or cosmetic holes/cavities come anywhere near the center bore as this will pose a threat to the structural integrity of the wheel. Machining the wheel out to fit a larger hub SHOULD be the last alternative after checking to see if you can swap with a wheel designed to fit the VX. However, if there are none available and your heart is still set on these AND if it doesn't pose any potential break (wall thinness) through the lugs or other cosmetic holes/cavities, then go for it.

Good luck and don't forget to post pics.