This article reveals the theoretical and practical issues of using virtual reality technologies in the field of providing tourist services. The position is argued that innovative technologies, which are currently involved in all aspects of our lives, whether it is a commercial sphere or a service sphere, have not bypassed the tourism industry. Such technological development has become very effective in the national economy of any country in the world, as new technologies can overcome obstacles related to space and time barriers, pandemic outbreaks, etc. In the scientific literature, virtual tourism has become a rather promising phenomenon for the research of lawyers, marketers, sociologists and psychologists. The peculiarities of the application of virtual reality technologies in the tourism field have been the subject of research by many foreign scientists for several years. The largest number of publications on this issue is in Asian countries, in particular China and Indonesia, where the tourism sector has been most affected due to the outbreak of the COVID-19 pandemic and travel restrictions. Their experimental studies reveal the main positive and negative aspects of the use of virtual reality technologies in the tourism sector. Within the framework of our research, attention is paid to the specifics of the application of certain types of virtual and augmented reality technologies in the field of providing tourist services. In particular, we characterized tourism using the system of immersive virtual reality technologies, photorealistic 360-degree virtual tours, travel blogs, live broadcasts. Although this is not an exclusive list, virtual tourism can be supplemented with technologies of augmented reality, panoramic online tour, 3D photos, videos, etc. It was found that the application of virtual reality technologies in tourism is indispensable for the creation of a new travel industry. It can enable users to visualize a virtual world by responding to visual, moving and audio cues, creating a sense of presence without having to leave their home or comfort zone.