The latest version of the VM2 backend language files is here: https://dev.virtuemart.net/svn/virtuemart/trunk/virtuemart/administrator/language/ (https://dev.virtuemart.net/svn/virtuemart/trunk/virtuemart/administrator/language/)
The latest version of the VM2 frontend language files is here: https://dev.virtuemart.net/svn/virtuemart/trunk/virtuemart/language/ (https://dev.virtuemart.net/svn/virtuemart/trunk/virtuemart/language/)
;)
Below are two screenshots of using the translation component "Missing-T" for translating VirtueMart 2:
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Good idea, some more hints are here:
http://dev.virtuemart.net/projects/virtuemart/wiki/Writing_translation
Please register at https://transifex.net then join this project
https://ataaw.transifex.net/projects/p/opentranslators/ . They want to help us to gather all translators (also for other projects) and help to translate. They can give you access then to the virtuemart files.
Provding the language as installer is the dot of an "i".
http://docs.joomla.org/Creating_language_packs_for_extensions_in_Joomla_1.6
There is a new tool for managing translations named "Localise", which is compatible with Joomla 1.7.x and 2.5.x, available in the JED at
http://extensions.joomla.org/extensions/languages/language-edition/17755 (http://extensions.joomla.org/extensions/languages/language-edition/17755)
Note: In order to make it work with Virtuemart 2, you need to delete those VM2 language folders containing languages you have not installed in Joomla.
Note: The above posts are pretty old now. The latest en-GB language files are still in the trunk, but meanwhile most translators are using Transifex (see https://www.transifex.com/organization/virtuemart) for translating VirtueMart and the latest translations from Transifex are available as installable language packs at http://virtuemart.net/community/translations.