I think that is a matter of definition. If we go by the following, then the answer is No:
"A virtual card can be a virtual credit or debit card and is not a physical or plastic card. These cards provide you with a set of sixteen numbers that are like a credit card number and include a CVV number. They’re generated randomly and can be used to make cashless exchanges.
Virtual credit and debit cards are similar. A virtual credit card can be used online or by phone, to buy goods and services."
The point is that Georgia likes to Track & Trace, everything which makes it difficult to immediately figure out your full personal details is suspective to them. Therefore, no true virtual cards are available.
The only thing "virtual" is that some banks offer a payment app. However, this is just the electronic form of your original plastic card.
Then there was a time about three years ago when tourists were able to buy a prepaid card. The project has since been abandoned. For eductioanl purposes you can still find some info on the website of Georgian CardTourist Card – Special offer for tourists – GeorgianCard .