Here I have a sketch on a front view of a sheet metal.
To make a single hole a "material removal" and it automatically takes the vertical as the direction
But if you want to make a hole inclined by 20 degrees, how do you do it?
Sorry for the quality of the drawing, I laughed myself when I made it brief, top view, on the left vertical hole in relation to the sketch and on the right inclined hole.
If you do an inclined material removal, it would no longer be "normal" docn not possible with standard 3-axis machines. (Need a 4th axis to rotate the head of the tool.)
On the other hand, you can always trace the direction of the drilling in a separate sketch on another plane, or with a 3D sketch.
There must be an axis, an edge, a plane (insertion> reference geometry) in the direction you want, and choose it as the direction in the material removal function:
The problem with Material Removal by choosing an edge or a sketch or an inclined axis is that the hole is not round but elliptical (can be seen if the angle is marked, see the jpg attached)
This is why the only solution to make a round hole is to do it from an inclined plane, not by playing with the inclination of the Material Removal.