If you're playing on PSVR, all you'll need is a PS4 or PS5, and you'll be good to go. If you're on PCVR, though, it gets a bit more complex. While it's playable on modest equipment like a 1060 GTX graphics card, for instance, to get the best possible experience out of Skyrim VR, you want something in the 1080 TI-2060 RTX range to get the frames per second you'll need to make this experience run smoothly. Once you start adding mods to Skyrim VR, that performance takes a heavier hit, and that will be something for you to manage on a mod by mod basis once you dive into that world.