You should distribute an MP4 containing the EC3/Dolby Digital Plus bitstream to any VR content distributor that implements our Dolby Atmos for Virtual Reality Applications solution. These distributors are equipped with the Dolby Atmos decoder and headphone renderer that provides the best quality playback of your mix. 

If you are developing your own application that will play back your mix, please contact us so we can equip you with the same playback solution. 

Please reach out to us for more details on your distribution strategy so that we can work together to find a path for the Atmos content you mixed.