In Japan, Sony Interactive Entertainment offers an interesting app for PlayStation VR that lets you watch films in a virtual cinema. Recently, an update for "Theater Room VR" was released.
The update allows VR users to watch a film with three of them. The friends are shown as small robots and you can also talk together via voice chat during the screening. "Theater Room VR" supports both 2D and 3D films.
Although "Theater Room VR" is free, if you want to watch a film together, each of the VR users has to purchase the film individually from PlayStation Store. So there is hardly any difference to a real cinema. Unfortunately, it is currently unknown whether there will ever be a release in the West.
Source: RoadToVR