Can you be more specific?
Do you want to achieve a checklist for vm decommision like:
Remove DNS records
Remove from AD domain
Remove from monitoring
Is that wat you're looking for?
That would largely depend on your environment. As above, plus additional steps perhaps, such as removal from SCCM, backup software etc.
As ChrisFD2 and RickVerstegen wrote: everything depends on your environment. If it is only vSphere, then you should shutdown VM and delete it. But then there are such steps like:
Everything depends what you have in your enviroment.