The current verification of DC energy meters ignores the impact of dynamic changes in power on the measurement results, and lacks DC energy metering standards under non-ideal conditions. For this reason, proposed a method of using pulse virtual power source to calibrate DC electric energy meters. This method applies pulsed virtual power to the tested meter, and obtains the error by comparing the output electric energy with the electric energy measured by the tested meter. It realizes the traceability of the value of the output electric energy. Based on this method, developed a calibration device, and calculated the error of the instrument’s output energy through verification and experiments. Using this device to test the existing DC electric energy meters on the market, and the influence of the dynamic change of power on the DC electric energy measurement is analyzed by combining the test results and the algorithm simulation results. The results show that the pulse virtual power source method can be used to establish DC electric energy metering standards and realize the verification of DC electric energy meters under dynamic power changes.