diff --git a/packages/coverage-v8/src/provider.ts b/packages/coverage-v8/src/provider.ts
index 402d3a15c..920b0ae91 100644
--- a/packages/coverage-v8/src/provider.ts
+++ b/packages/coverage-v8/src/provider.ts
@@ -449,7 +449,17 @@ export class V8CoverageProvider extends BaseCoverageProvider implements Coverage
         }
       }
 
-      if (this.isIncluded(fileURLToPath(result.url))) {
+      let filePath
+
+      // Skip results that cannot be converted to file paths, for example virtual files that don't prefix to project root
+      try {
+        filePath = fileURLToPath(result.url)
+      }
+      catch {
+        continue
+      }
+
+      if (this.isIncluded(filePath)) {
         scriptCoverages.push({ ...result, url: decodeURIComponent(result.url) })
       }
     }
diff --git a/test/coverage-test/fixtures/configs/vitest.config.virtual-files.ts b/test/coverage-test/fixtures/configs/vitest.config.virtual-files.ts
index 27e553564..7ae885324 100644
--- a/test/coverage-test/fixtures/configs/vitest.config.virtual-files.ts
+++ b/test/coverage-test/fixtures/configs/vitest.config.virtual-files.ts
@@ -26,6 +26,10 @@ function VirtualFilesPlugin(): Plugin {
         return 'src/\0vitest-custom-virtual-file-2.ts'
       }
 
+      if (id === 'virtual:vitest-custom-virtual-file-3') {
+        return '/@fs/virtual:vitest-custom-virtual-file-3'
+      }
+
       if (id.includes('vitest-custom-virtual:math')) {
         return resolve(import.meta.dirname, "../src/vitest-custom-virtual:math")
       }
@@ -46,6 +50,13 @@ function VirtualFilesPlugin(): Plugin {
         `
       }
 
+      if(id === '/@fs/virtual:vitest-custom-virtual-file-3' || id === "/virtual:vitest-custom-virtual-file-3") {
+        return `
+          const virtualFile = "This file should be excluded from coverage report #3"
+          export default virtualFile;
+        `
+      }
+
       if(id.includes("vitest-custom-virtual:math")) {
         const filename = resolve(import.meta.dirname, "../src/math.ts");
         const sources = readFileSync(filename, "utf8")
diff --git a/test/coverage-test/fixtures/src/virtual-files.ts b/test/coverage-test/fixtures/src/virtual-files.ts
index 32d4e3324..ce1a51b85 100644
--- a/test/coverage-test/fixtures/src/virtual-files.ts
+++ b/test/coverage-test/fixtures/src/virtual-files.ts
@@ -4,9 +4,12 @@ import virtualFile1 from 'virtual:vitest-custom-virtual-file-1'
 // @ts-expect-error -- untyped virtual file provided by custom plugin
 import virtualFile2 from '\0vitest-custom-virtual-file-2'
 
+// @ts-expect-error -- untyped virtual file provided by custom plugin
+import virtualFile3 from 'virtual:vitest-custom-virtual-file-3'
+
 // @ts-expect-error -- untyped virtual file provided by custom plugin
 import * as virtualMath from 'vitest-custom-virtual:math'
 
 export function getVirtualFileImports() {
-  return { virtualFile1, virtualFile2, virtualMath }
+  return { virtualFile1, virtualFile2, virtualFile3, virtualMath }
 }
diff --git a/test/coverage-test/fixtures/test/virtual-files-fixture.test.ts b/test/coverage-test/fixtures/test/virtual-files-fixture.test.ts
index cfe932eef..72358b263 100644
--- a/test/coverage-test/fixtures/test/virtual-files-fixture.test.ts
+++ b/test/coverage-test/fixtures/test/virtual-files-fixture.test.ts
@@ -2,10 +2,11 @@ import { expect, test } from 'vitest'
 import { getVirtualFileImports} from '../src/virtual-files'
 
 test("verify virtual files work", () => {
-  const {virtualFile1, virtualFile2, virtualMath} = getVirtualFileImports()
+  const {virtualFile1, virtualFile2, virtualFile3, virtualMath} = getVirtualFileImports()
 
   expect(virtualFile1).toBe('This file should be excluded from coverage report #1')
   expect(virtualFile2).toBe('This file should be excluded from coverage report #2')
+  expect(virtualFile3).toBe('This file should be excluded from coverage report #3')
 
   expect(virtualMath).toHaveProperty('sum')
   expect(virtualMath.sum(50, 65)).toBe(115)
diff --git a/test/coverage-test/test/virtual-files.test.ts b/test/coverage-test/test/virtual-files.test.ts
index 4e229d0bf..2035e2674 100644
--- a/test/coverage-test/test/virtual-files.test.ts
+++ b/test/coverage-test/test/virtual-files.test.ts
@@ -6,6 +6,7 @@ test('virtual files should be excluded', async () => {
     include: ['fixtures/test/virtual-files-fixture.test.ts'],
     coverage: { reporter: 'json' },
     config: 'fixtures/configs/vitest.config.virtual-files.ts',
+    injectCjsGlobals: false,
   })
 
   expect(stdout).toContain('virtual-files-fixture.test.ts')
diff --git a/test/coverage-test/vitest.config.ts b/test/coverage-test/vitest.config.ts
index 15af893e7..8cf2d36af 100644
--- a/test/coverage-test/vitest.config.ts
+++ b/test/coverage-test/vitest.config.ts
@@ -97,6 +97,7 @@ export default defineConfig({
             '**/test/source-maps.test.ts',
             '**/test/mock-autospy.test.ts',
             '**/test/mock-importActual.test.ts',
+            '**/virtual-files.test.ts',
           ],
           exclude: [FIXTURES],
         },
@@ -131,6 +132,7 @@ export default defineConfig({
             '**/test/source-maps.test.ts',
             '**/test/mock-autospy.test.ts',
             '**/test/mock-importActual.test.ts',
+            '**/virtual-files.test.ts',
           ],
           exclude: [FIXTURES],
         },