Gitlab Runner inside VirtualBox VM for artifacts upload

Looking at GitLab Runner Virtual Box executor instructions, I see the following statement regarding artifact upload:

If you want to upload job artifacts, install gitlab-runner inside the VM

I have done this however I am getting an error when attempting to upload artifacts. Specifically I see

Skipping cache archiving due to empty cache key
Uploading artifacts…
FATAL: the “USERPROFILE” is not set

Any idea how I can solve this issue?