When I launch my virtual machine (windows 10) from VirtualBox application it creates separate windows, without icon. But if I switch to the default Adwaita icon theme, this icons appears and shows as it should be.
When Papirus Icon theme applied VirtualBox icon on VM window shows when I try to drag and drop it somewhere

(In Dash to Dock)
you try StartUpWMClass?
How it's worked with original Papirus icon theme and Adwaita or hicolor?
But if I switch to the default Adwaita icon theme, this icons appears and shows as it should be.

This issue is not releted to icon themes. It releted to Dash to Dock and other dock apps.
Create ~/.local/share/applications/virtualbox-machine.desktop file with the following content to fix that:
[Desktop Entry]
Encoding=UTF-8
Version=1.0
Name=Virtual Machine
GenericName=Virtual Machine
GenericName[de]=Virtuelle Maschine
GenericName[ru]=袙懈褉褌褍邪谢褜薪邪褟 屑邪褕懈薪邪
Type=Application
Icon=virtualbox
Categories=Emulator;System;
Actions=Manager;
StartupWMClass=VirtualBox Machine
Comment=Run several virtual systems on a single host computer
NoDisplay=true
Thank you. Editing .desktop file fixed the issue.
Most helpful comment
This issue is not releted to icon themes. It releted to Dash to Dock and other dock apps.
Create
~/.local/share/applications/virtualbox-machine.desktopfile with the following content to fix that: