VFD max input amps x 1.25, adjusted for length because of possible voltage drop, rounded to the nearest legal limit on portable cord, but only if the CB/Fused Disconnect feeding it is sized that way. If the CB/FD is 60A, you use 60A cord..
So as an example, looking at an A-B 20HP 480V VFD suitable for a 27A FLC motor, no more than 3% voltage drop;
Max. Input Amps is 24.8A, x 1.25 = 31A, you are looking at #8 SO cord, assuming less than an 80ft run and a CB rated 35 or 40A max.
But if the CB / FD feeding that receptacle is 60A, the cord must be rated for 60A, so that would be #4 SO under the same circumstances.