PCI DSS applies to all primary account numbers (PANs) that represent a PCI participating payment card brand (American Express, Discover, JCB, MasterCard, UnionPay, or Visa). This includes PANs that are only provided electronically (virtual PANs) as well as PANs that correspond to a physical payment card.

If the virtual PAN is also a one-time or single-use PAN, refer to the FAQ ?Does PCI DSS apply to one-time or single-use PANs??