Ideally, as Dan mentions, your vertical lines should be vertical, and be sure to level the camera.
For most cases that means a tall tripod, a tilt shift lens, or climbing up a ladder and snapping pictures. Longer focal length is better, something between 35 and 50mm on a full frame camera.
But - I have done plenty of Match Photo from whatever a client has sent me. Having the perfect set of photos makes it easier - but it is still possible from cell phone images taken at ground level, when things aren’t level, etc.