Valheim received a mod for playing virtual reality — VHVR. So far, it is in beta testing, but due to the presented videos, it is already working very well. The mod is designed for keyboard and mouse control, and there is no third-person view support.
Mod developer Brandon Mousseau reports that support for motion control is in development. The mod supports online play, but you need to disable anti-aliasing and bloom, and motion blur. Development is available on NexusMods.
To get it working, grab the BepInEx framework, then follow the instructions on VHVR's NexusMods page.