diff --git a/packages/coverage-c8/src/provider.ts b/packages/coverage-c8/src/provider.ts
index adbe56484110..23f2c65a6bb2 100644
--- a/packages/coverage-c8/src/provider.ts
+++ b/packages/coverage-c8/src/provider.ts
@@ -58,7 +58,7 @@ export class C8CoverageProvider implements CoverageProvider {
         if (!map)
           return
 
-        const url = _url.pathToFileURL(file).href
+        const url = _url.pathToFileURL(file.split('?')[0]).href
 
         let code: string | undefined
         try {
@@ -86,7 +86,7 @@ export class C8CoverageProvider implements CoverageProvider {
     const offset = 224
 
     report._getSourceMap = (coverage: Profiler.ScriptCoverage) => {
-      const path = _url.pathToFileURL(coverage.url).href
+      const path = _url.pathToFileURL(coverage.url.split('?')[0]).href
       const data = sourceMapMeta[path]
 
       if (!data)
diff --git a/pnpm-lock.yaml b/pnpm-lock.yaml
index 119bfd2a9c59..b46db0d45f61 100644
--- a/pnpm-lock.yaml
+++ b/pnpm-lock.yaml
@@ -951,6 +951,7 @@ importers:
     specifiers:
       '@vitejs/plugin-vue': latest
       '@vue/test-utils': latest
+      execa: ^6.1.0
       happy-dom: latest
       vite: ^3.2.0
       vitest: workspace:*
@@ -958,6 +959,7 @@ importers:
     devDependencies:
       '@vitejs/plugin-vue': 3.2.0_vite@3.2.1+vue@3.2.41
       '@vue/test-utils': 2.2.1_vue@3.2.41
+      execa: 6.1.0
       happy-dom: 7.6.6
       vite: 3.2.1
       vitest: link:../../packages/vitest
diff --git a/test/coverage-test/coverage-test/c8/coverage-report/SFC.test.ts b/test/coverage-test/coverage-test/c8/coverage-report/SFC.test.ts
new file mode 100644
index 000000000000..171ce2e7427f
--- /dev/null
+++ b/test/coverage-test/coverage-test/c8/coverage-report/SFC.test.ts
@@ -0,0 +1,14 @@
+/**
+ * @vitest-environment happy-dom
+ */
+
+import { mount } from '@vue/test-utils'
+import { expect, test } from 'vitest'
+import SFC from '../../../src/coverage-report/SFC.vue'
+
+test('Should update count', async () => {
+  const wrapper = mount(SFC)
+
+  await wrapper.find('button').trigger('click')
+  expect(wrapper.text()).contain(1)
+})
diff --git a/test/coverage-test/coverage-test/c8/coverage-report/math.test.ts b/test/coverage-test/coverage-test/c8/coverage-report/math.test.ts
new file mode 100644
index 000000000000..0f669a2482a4
--- /dev/null
+++ b/test/coverage-test/coverage-test/c8/coverage-report/math.test.ts
@@ -0,0 +1,10 @@
+import { expect, test } from 'vitest'
+import { add, multiply } from '../../../src/coverage-report/math'
+
+test('add', () => {
+  expect(add(10, 15)).toBe(25)
+})
+
+test('multiply', () => {
+  expect(multiply(2, 5)).toBe(10)
+})
diff --git a/test/coverage-test/coverage-test/c8/coverage-report/not-SFC/not-SFC.test.ts b/test/coverage-test/coverage-test/c8/coverage-report/not-SFC/not-SFC.test.ts
new file mode 100644
index 000000000000..3200a9b94cd4
--- /dev/null
+++ b/test/coverage-test/coverage-test/c8/coverage-report/not-SFC/not-SFC.test.ts
@@ -0,0 +1,14 @@
+/**
+ * @vitest-environment happy-dom
+ */
+
+import { mount } from '@vue/test-utils'
+import { expect, test } from 'vitest'
+import notSFC from '../../../../src/coverage-report/not-SFC/not-SFC.vue'
+
+test('Should update count', async () => {
+  const wrapper = mount(notSFC)
+
+  await wrapper.find('button').trigger('click')
+  expect(wrapper.text()).contain(1)
+})
diff --git a/test/coverage-test/coverage-test/c8/coverage-report/utils.test.js b/test/coverage-test/coverage-test/c8/coverage-report/utils.test.js
new file mode 100644
index 000000000000..8a1d0708c1c1
--- /dev/null
+++ b/test/coverage-test/coverage-test/c8/coverage-report/utils.test.js
@@ -0,0 +1,6 @@
+import { expect, test } from 'vitest'
+import { add } from '../../../src/coverage-report/utils.js'
+
+test('add', () => {
+  expect(add(10, 15)).toBe(25)
+})
diff --git a/test/coverage-test/coverage-test/coverage.c8.test.ts b/test/coverage-test/coverage-test/coverage.c8.test.ts
index 75b544526efb..6f57a6ec8de9 100644
--- a/test/coverage-test/coverage-test/coverage.c8.test.ts
+++ b/test/coverage-test/coverage-test/coverage.c8.test.ts
@@ -1,7 +1,24 @@
 import fs from 'fs'
+import { execa } from 'execa'
 import { resolve } from 'pathe'
 import { expect, test } from 'vitest'
 
+async function run(...runOptions: string[]): Promise<string> {
+  const root = resolve(__dirname, '..')
+
+  const { stdout } = await execa('npx', ['vitest', 'run', ...runOptions], {
+    cwd: root,
+    env: {
+      ...process.env,
+      CI: 'true',
+      NO_COLOR: 'true',
+    },
+    windowsHide: false,
+  })
+
+  return stdout
+}
+
 test('coverage c8', async () => {
   const coveragePath = resolve('./coverage/tmp/')
   const stat = fs.statSync(coveragePath)
@@ -9,3 +26,17 @@ test('coverage c8', async () => {
   const files = fs.readdirSync(coveragePath)
   expect(files.length > 0).toBe(true)
 })
+
+test('Should show coverage', async () => {
+  const stdout = await run('--config', 'vitest.config-c8-internal-coverage.ts', '--coverage')
+
+  // For Vue SFC and vue + ts files
+  expect(stdout).toContain('not-SFC.ts')
+  expect(stdout).not.toContain('not-SFC.ts?vue')
+  expect(stdout).toContain('not-SFC.vue')
+  expect(stdout).toContain('SFC.vue')
+
+  // For ts and js files
+  expect(stdout).toContain('math.ts')
+  expect(stdout).toContain('utils.js')
+}, 30000)
diff --git a/test/coverage-test/package.json b/test/coverage-test/package.json
index 5c5e123f7435..dd14ee429d4f 100644
--- a/test/coverage-test/package.json
+++ b/test/coverage-test/package.json
@@ -19,6 +19,7 @@
   "devDependencies": {
     "@vitejs/plugin-vue": "latest",
     "@vue/test-utils": "latest",
+    "execa": "^6.1.0",
     "happy-dom": "latest",
     "vite": "latest",
     "vitest": "workspace:*",
diff --git a/test/coverage-test/src/coverage-report/SFC.vue b/test/coverage-test/src/coverage-report/SFC.vue
new file mode 100644
index 000000000000..1d581cbe1688
--- /dev/null
+++ b/test/coverage-test/src/coverage-report/SFC.vue
@@ -0,0 +1,17 @@
+<script lang="ts">
+import { defineComponent, ref } from 'vue'
+
+export default defineComponent({
+  setup() {
+    const count = ref(0)
+
+    return { count }
+  },
+})
+</script>
+
+<template>
+  <button @click="count++">
+    {{ count }}
+  </button>
+</template>
diff --git a/test/coverage-test/src/coverage-report/math.ts b/test/coverage-test/src/coverage-report/math.ts
new file mode 100644
index 000000000000..1beddcd2a518
--- /dev/null
+++ b/test/coverage-test/src/coverage-report/math.ts
@@ -0,0 +1,15 @@
+export function add(a: number, b: number) {
+  return a + b
+}
+
+export function multiply(a: number, b: number) {
+  return a * b
+}
+
+export function untestedFn(a: number, b: number) {
+  return a * b
+}
+
+export function untestedFn2(a: number, b: number) {
+  return a * b
+}
diff --git a/test/coverage-test/src/coverage-report/not-SFC/not-SFC.ts b/test/coverage-test/src/coverage-report/not-SFC/not-SFC.ts
new file mode 100644
index 000000000000..1d11461f9755
--- /dev/null
+++ b/test/coverage-test/src/coverage-report/not-SFC/not-SFC.ts
@@ -0,0 +1,9 @@
+import { defineComponent, ref } from 'vue'
+
+export default defineComponent({
+  setup() {
+    const count = ref(0)
+
+    return { count }
+  },
+})
diff --git a/test/coverage-test/src/coverage-report/not-SFC/not-SFC.vue b/test/coverage-test/src/coverage-report/not-SFC/not-SFC.vue
new file mode 100644
index 000000000000..27f56af34a91
--- /dev/null
+++ b/test/coverage-test/src/coverage-report/not-SFC/not-SFC.vue
@@ -0,0 +1,7 @@
+<script lang="ts" src="./not-SFC.ts"></script>
+
+<template>
+  <button @click="count++">
+    {{ count }}
+  </button>
+</template>
diff --git a/test/coverage-test/src/coverage-report/utils.js b/test/coverage-test/src/coverage-report/utils.js
new file mode 100644
index 000000000000..06047664e378
--- /dev/null
+++ b/test/coverage-test/src/coverage-report/utils.js
@@ -0,0 +1,3 @@
+export function add(a, b) {
+  return a + b
+}
diff --git a/test/coverage-test/vitest.config-c8-coverage.ts b/test/coverage-test/vitest.config-c8-coverage.ts
index 0e9e69239b76..ba221684a1af 100644
--- a/test/coverage-test/vitest.config-c8-coverage.ts
+++ b/test/coverage-test/vitest.config-c8-coverage.ts
@@ -1,9 +1,16 @@
 import { defineConfig } from 'vite'
+import vue from '@vitejs/plugin-vue'
 
 export default defineConfig({
+  plugins: [vue()],
   test: {
     include: [
       './coverage-test/*.c8.test.ts',
     ],
+    coverage: {
+      reporter: ['html', 'text', 'lcov'],
+      include: ['src/**'],
+      extension: ['.ts', '.vue', '.js'],
+    },
   },
 })
diff --git a/test/coverage-test/vitest.config-c8-internal-coverage.ts b/test/coverage-test/vitest.config-c8-internal-coverage.ts
new file mode 100644
index 000000000000..a4d28b78e4e7
--- /dev/null
+++ b/test/coverage-test/vitest.config-c8-internal-coverage.ts
@@ -0,0 +1,16 @@
+import { defineConfig } from 'vite'
+import vue from '@vitejs/plugin-vue'
+
+export default defineConfig({
+  plugins: [vue()],
+  test: {
+    include: [
+      './coverage-test/c8/**/*test.{ts,js}',
+    ],
+    coverage: {
+      reporter: ['html', 'text', 'lcov'],
+      include: ['src/**'],
+      extension: ['.ts', '.vue', '.js'],
+    },
+  },
+})
diff --git a/test/coverage-test/vitest.config.ts b/test/coverage-test/vitest.config.ts
index 0570d7959b7b..036738b8691c 100644
--- a/test/coverage-test/vitest.config.ts
+++ b/test/coverage-test/vitest.config.ts
@@ -14,7 +14,7 @@ export default defineConfig({
       'test/*.test.ts',
     ],
     exclude: [
-      'coverage-test/*.test.ts',
+      'coverage-test/**/*',
     ],
     coverage: {
       enabled: true,