Frontier Developments offers details on the VR version of Elite Dangerous, which they call "only the best VR experience out there." They note that VR support is present in the Elite Dangerous: Horizons beta, but that this will be released for all owners of the game when the beta concludes, whether or not they own the expansion. They also offer minimum system requirements for running the space combat game through SteamVR, which are as follows:

OS: Windows 7/8/10 64 bit
Processor: Intel Core i7-3770K Quad Core CPU or better / AMD FX 4350 Quad Core CPU or better
Memory: 16 GB RAM
Graphics: Nvidia GTX 980 with 4GB or better
Network: Broadband Internet Connection
Hard Drive: 8 GB available space