The VAE attempts to model a specific probabilistic (directed) graphical model (Bayesian network)

So, in this PGM, $\mathbf{z}$ and $\mathbf{x}$ are random variables. In principle, I think you could also model $\phi$ and $\theta$ as random variables (in Bayesian statistics, you can also model parameters as random variables and put priors on them).
In practice, the VAE attempts to learn a generative model given a dataset. In fact, the technical part of the VAE paper (section 2.1) starts with
Let us consider some dataset $\mathbf{X}=\left\{\mathbf{x}^{(i)}\right\}_{i=1}^{N}$ consisting of $N$ i.i.d. samples of some continuous or discrete variable $\mathbf{x}$. We assume that the data are generated by some random process, involving an unobserved continuous random variable $\mathbf{z}$.
Later, they use this dataset to define the likelihood
$$\log p_{\theta}\left(\mathbf{x}^{(i)}\right)=D_{K L}\left(q_{\phi}\left(\mathbf{z} \mid \mathbf{x}^{(i)}\right) \| p_{\theta}\left(\mathbf{z} \mid \mathbf{x}^{(i)}\right)\right)+\mathcal{L}\left(\boldsymbol{\theta}, \boldsymbol{\phi} ; \mathbf{x}^{(i)}\right)$$
and, consequently, also the objective function (the Evidence Lower BOund, aka ELBO).
$$
\mathcal{L}\left(\boldsymbol{\theta}, \phi ; \mathbf{x}^{(i)}\right)=-D_{K L}\left(q_{\phi}\left(\mathbf{z} \mid \mathbf{x}^{(i)}\right) \| p_{\theta}(\mathbf{z})\right)+\mathbb{E}_{q_{\phi}\left(\mathbf{z} \mid \mathbf{x}^{(i)}\right)}\left[\log p_{\theta}\left(\mathbf{x}^{(i)} \mid \mathbf{z}\right)\right]
$$
Note that we use $\mathbf{x}^{(i)}$ in the formulas above, so the distributions are conditioned on the given samples/dataset and the likelihood function is defined in terms of the samples (that's what a likelihood usually is: a function of the parameters given the usually fixed data).
In the other more extensive paper about VAEs (by the same authors of the VAE), you also have a diagram of the VAE.

So, I think an answer to your question depends on what you actually want to show with the diagram. If you want to show how VAEs are trained, then you definitely need to show that we have a dataset. If your diagram is supposed to show the distributions that the VAE attempts to model, then you can probably use a PGM.