This Recommendation specifies the requirements and the IPTV functional architecture for enabling VR services. In this Recommendation, VR services are integrated into the IPTV services using two approaches: the thick client model, which performs all processing on the device, and the thin client model, which leverages cloud-based processing. The related functional components, service procedures, requirements, and interaction models are defined accordingly. With this Recommendation, IPTV service providers can enhance their offerings by supporting immersive VR experiences, including 360° panoramic content and interactive VR applications. These enhancements enable IPTV systems to deliver superior QoE for VR services while maintaining interoperability with existing IPTV Recommendations. Furthermore, new user-centric VR service scenarios, such as single-user and multi-user immersive experiences, can be developed based on the capabilities specified in this Recommendation.