The integration of diverse internet of things (IoT) devices—including sensors and actuators which operate on different protocols—into a unified metaverse environment poses significant challenges. IoT platforms for metaverse applications address this issue by providing standardized interfaces and communication protocols. They also enable efficient management and orchestration of heterogeneous IoT devices, ensuring seamless data exchange and coordinated operations within the metaverse. This Recommendation provides a functional framework of IoT platform for metaverse applications, including functional capabilities, functional framework and associated entities.