This paper’s goal was to select methods and a calibration procedure which would lead to the determination of relevant parameters of a discrete element method (DEM) and virtual material creation. Seven particulates were selected with respect to their shape (spherical and non-spherical), size and density. The first calibration experiment involved “packing test” to determine the shape accuracy and bulk density of virtual packed particulates. The series of simulations were compared with real experiments, and the size, shape and density of virtual particles were optimized. Using three apparatuses, the input parameter values were experimentally determined for a contact model that defines the behavior of particulates in DEM simulations. The research part of the paper examines the influence of factors such as particle number; pile formation method; and the method of evaluation of the angle of repose on the process of the calibration of virtual material. The most reproducible results were achieved by the “pilling” method and by the rotating drum—both evaluated by the geometric method. However, it is always advisable to make an overall visual comparison of the slope shape between the calibration simulation and the experimental curves. The bowl’s diameter to particle size ratio should be greater than 25, and the calibration experiment should contain approximately 4000 particles to ensure representative results during angle of repose calibration experiment.