Using virtual reality technology (Virtual Reality - VR) in general and VR headsets in particular in teaching and learning has been implemented around the world. Actual results in many countries show that VR technology provides students with a new and effective learning platform. Students have diverse learning opportunities and practice through interaction to increase the ability to experience, observe and absorb knowledge. With the help of VR technology, students have the opportunity to perform experiments that are difficult to do in real life. Vietnam is not an exception to that general trend; however, there exists a gap between theory and real practice. In order to improve the current situation, suitable assessments and changes are required. This article presents the results of theoretical research and the actual situation of equipping and using VR headsets in secondary schools in Vietnam and proposes relevant recommendations.