If you are just getting into VR design, Google’s Cardboard guidelines are a good place to start. It’s a great collection of interaction patterns and physiological considerations when designing for VR.
The most important guideline in designing for virtual reality is to always maintain head tracking. Never stop tracking the user’s head position inside of the application. Even a short pause in head tracking will cause some users to feel ill.
I can imagine others like Apple, Microsoft and Facebook following with similar guidelines in the future.