diff --git a/packages/plugin-vue/src/handleHotUpdate.ts b/packages/plugin-vue/src/handleHotUpdate.ts
index 7676036929b49f..32da61251e4395 100644
--- a/packages/plugin-vue/src/handleHotUpdate.ts
+++ b/packages/plugin-vue/src/handleHotUpdate.ts
@@ -7,19 +7,18 @@ import {
 } from './utils/descriptorCache'
 import { getResolvedScript, setResolvedScript } from './script'
 import { ModuleNode, HmrContext } from 'vite'
+import { ResolvedOptions } from '.'
 
 const debug = _debug('vite:hmr')
 
 /**
  * Vite-specific HMR handling
  */
-export async function handleHotUpdate({
-  file,
-  modules,
-  read,
-  server
-}: HmrContext): Promise<ModuleNode[] | void> {
-  const prevDescriptor = getDescriptor(file, server.config.root, false, false)
+export async function handleHotUpdate(
+  { file, modules, read, server }: HmrContext,
+  options: ResolvedOptions
+): Promise<ModuleNode[] | void> {
+  const prevDescriptor = getDescriptor(file, options, false)
   if (!prevDescriptor) {
     // file hasn't been requested yet (e.g. async component)
     return
@@ -28,12 +27,7 @@ export async function handleHotUpdate({
   setPrevDescriptor(file, prevDescriptor)
 
   const content = await read()
-  const { descriptor } = createDescriptor(
-    file,
-    content,
-    server.config.root,
-    false
-  )
+  const { descriptor } = createDescriptor(file, content, options)
 
   let needRerender = false
   const affectedModules = new Set<ModuleNode | undefined>()
diff --git a/packages/plugin-vue/src/index.ts b/packages/plugin-vue/src/index.ts
index 95fb8a7fc646d2..c1504cc781d17a 100644
--- a/packages/plugin-vue/src/index.ts
+++ b/packages/plugin-vue/src/index.ts
@@ -80,6 +80,7 @@ export interface Options {
 
 export interface ResolvedOptions extends Options {
   root: string
+  sourceMap: boolean
   devServer?: ViteDevServer
 }
 
@@ -115,7 +116,8 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
     exclude,
     customElement,
     refTransform,
-    root: process.cwd()
+    root: process.cwd(),
+    sourceMap: true
   }
 
   return {
@@ -125,7 +127,7 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
       if (!filter(ctx.file)) {
         return
       }
-      return handleHotUpdate(ctx)
+      return handleHotUpdate(ctx, options)
     },
 
     config(config) {
@@ -145,6 +147,7 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
       options = {
         ...options,
         root: config.root,
+        sourceMap: config.command === 'build' ? !!config.build.sourcemap : true,
         isProduction: config.isProduction
       }
     },
@@ -167,11 +170,7 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
         if (query.src) {
           return fs.readFileSync(filename, 'utf-8')
         }
-        const descriptor = getDescriptor(
-          filename,
-          options.root,
-          options.isProduction
-        )!
+        const descriptor = getDescriptor(filename, options)!
         let block: SFCBlock | null | undefined
         if (query.type === 'script') {
           // handle <scrip> + <script setup> merge via compileScript()
@@ -223,11 +222,7 @@ export default function vuePlugin(rawOptions: Options = {}): Plugin {
         )
       } else {
         // sub block request
-        const descriptor = getDescriptor(
-          filename,
-          options.root,
-          options.isProduction
-        )!
+        const descriptor = getDescriptor(filename, options)!
         if (query.type === 'template') {
           return transformTemplateAsModule(code, descriptor, options, this, ssr)
         } else if (query.type === 'style') {
diff --git a/packages/plugin-vue/src/main.ts b/packages/plugin-vue/src/main.ts
index d0b3d063a10ead..f8e4b622fc4c6d 100644
--- a/packages/plugin-vue/src/main.ts
+++ b/packages/plugin-vue/src/main.ts
@@ -25,16 +25,11 @@ export async function transformMain(
   ssr: boolean,
   asCustomElement: boolean
 ) {
-  const { root, devServer, isProduction } = options
+  const { devServer, isProduction } = options
 
   // prev descriptor is only set and used for hmr
   const prevDescriptor = getPrevDescriptor(filename)
-  const { descriptor, errors } = createDescriptor(
-    filename,
-    code,
-    root,
-    isProduction
-  )
+  const { descriptor, errors } = createDescriptor(filename, code, options)
 
   if (errors.length) {
     errors.forEach((error) =>
@@ -167,8 +162,8 @@ export async function transformMain(
 
   // if the template is inlined into the main module (indicated by the presence
   // of templateMap, we need to concatenate the two source maps.
-  let resolvedMap = map
-  if (map && templateMap) {
+  let resolvedMap = options.sourceMap ? map : undefined
+  if (resolvedMap && templateMap) {
     const generator = SourceMapGenerator.fromSourceMap(
       new SourceMapConsumer(map)
     )
@@ -184,7 +179,7 @@ export async function transformMain(
         }
       })
     })
-    resolvedMap = (generator as any).toJSON()
+    resolvedMap = (generator as any).toJSON() as RawSourceMap
     // if this is a template only update, we will be reusing a cached version
     // of the main module compile result, which has outdated sourcesContent.
     resolvedMap.sourcesContent = templateMap.sourcesContent
@@ -195,13 +190,14 @@ export async function transformMain(
   // handle TS transpilation
   let resolvedCode = output.join('\n')
   if (
-    descriptor.script?.lang === 'ts' ||
-    descriptor.scriptSetup?.lang === 'ts'
+    (descriptor.script?.lang === 'ts' ||
+      descriptor.scriptSetup?.lang === 'ts') &&
+    !descriptor.script?.src // only normal script can have src
   ) {
     const { code, map } = await transformWithEsbuild(
       resolvedCode,
       filename,
-      { loader: 'ts' },
+      { loader: 'ts', sourcemap: options.sourceMap },
       resolvedMap
     )
     resolvedCode = code
@@ -268,10 +264,7 @@ async function genScriptCode(
   if (script) {
     // If the script is js/ts and has no external src, it can be directly placed
     // in the main module.
-    if (
-      (!script.lang || (script.lang === 'ts' && options.devServer)) &&
-      !script.src
-    ) {
+    if ((!script.lang || script.lang === 'ts') && !script.src) {
       scriptCode = rewriteDefault(script.content, '_sfc_main')
       map = script.map
     } else {
diff --git a/packages/plugin-vue/src/script.ts b/packages/plugin-vue/src/script.ts
index 9dafc0cf3235fa..cba63b5c58e7a7 100644
--- a/packages/plugin-vue/src/script.ts
+++ b/packages/plugin-vue/src/script.ts
@@ -44,7 +44,9 @@ export function resolveScript(
     isProd: options.isProduction,
     inlineTemplate: !options.devServer,
     refTransform: options.refTransform !== false,
-    templateOptions: resolveTemplateCompilerOptions(descriptor, options, ssr)
+    templateOptions: resolveTemplateCompilerOptions(descriptor, options, ssr),
+    // @ts-ignore TODO remove ignore when we support this in @vue/compiler-sfc
+    sourceMap: options.sourceMap
   })
 
   cacheToUse.set(descriptor, resolved)
diff --git a/packages/plugin-vue/src/template.ts b/packages/plugin-vue/src/template.ts
index e56a135e22256d..1735542620441a 100644
--- a/packages/plugin-vue/src/template.ts
+++ b/packages/plugin-vue/src/template.ts
@@ -185,7 +185,8 @@ export function resolveTemplateCompilerOptions(
       ...options.template?.compilerOptions,
       scopeId: hasScoped ? `data-v-${id}` : undefined,
       bindingMetadata: resolvedScript ? resolvedScript.bindings : undefined,
-      expressionPlugins
+      expressionPlugins,
+      sourceMap: options.sourceMap
     }
   }
 }
diff --git a/packages/plugin-vue/src/utils/descriptorCache.ts b/packages/plugin-vue/src/utils/descriptorCache.ts
index fe395825bd8c96..c0e860d89b705d 100644
--- a/packages/plugin-vue/src/utils/descriptorCache.ts
+++ b/packages/plugin-vue/src/utils/descriptorCache.ts
@@ -3,6 +3,7 @@ import path from 'path'
 import slash from 'slash'
 import hash from 'hash-sum'
 import { CompilerError, parse, SFCDescriptor } from '@vue/compiler-sfc'
+import { ResolvedOptions } from '..'
 
 // node_modules/@vue/compiler-sfc/dist/compiler-sfc.d.ts SFCParseResult should be exported so it can be re-used
 export interface SFCParseResult {
@@ -16,12 +17,11 @@ const prevCache = new Map<string, SFCDescriptor | undefined>()
 export function createDescriptor(
   filename: string,
   source: string,
-  root: string,
-  isProduction: boolean | undefined
+  { root, isProduction, sourceMap }: ResolvedOptions
 ): SFCParseResult {
   const { descriptor, errors } = parse(source, {
     filename,
-    sourceMap: true
+    sourceMap
   })
 
   // ensure the path is normalized in a way that is consistent inside
@@ -46,8 +46,7 @@ export function setPrevDescriptor(
 
 export function getDescriptor(
   filename: string,
-  root: string,
-  isProduction: boolean | undefined,
+  options: ResolvedOptions,
   createIfNotFound = true
 ): SFCDescriptor | undefined {
   if (cache.has(filename)) {
@@ -57,8 +56,7 @@ export function getDescriptor(
     const { descriptor, errors } = createDescriptor(
       filename,
       fs.readFileSync(filename, 'utf-8'),
-      root,
-      isProduction
+      options
     )
     if (errors) {
       throw errors[0]