According to a report published by Gizmodo, YouTube soon will be adding native support for 360-degree videos to the popular video steaming service and the feature will be available on YouTube in coming weeks.
To capture a 360-degree video you need a camera that comes with 360-degree video recording feature, which are quiet expensive at the moment. Currently the cameras that support 360 degree videos are the Ricoh Theta, Kodak SP360, Giroptic 360cam, VSN V.360, Bublcam etc. However, Giroptic 360 Cam allows you to directly upload your 360-degree videos to YouTube.
Apart from this confirmation, YouTube has not revealed anything about its implementation on YouTube. More details about the same is expected to be revealed in coming weeks.