diff --git a/features/VRT000_Virtual-elements.feature b/features/VRT000_Virtual-elements.feature
new file mode 100644
index 00000000..fe19d909
--- /dev/null
+++ b/features/VRT000_Virtual-elements.feature
@@ -0,0 +1,16 @@
+@implementer-agreement
+@VRT
+@version1
+@E00020
+
+Feature: VRT000 - Virtual Elements
+    The rule verifies the presence of IFC entities used to model special elements providing imaginary, placeholder, or provisional areas (e.g. clearance), volumes, and boundaries. 
+
+
+    Scenario: Check for activation
+
+        Given an IfcVirtualElement
+        
+        Then The IFC model contains information on the selected functional part
+
+
diff --git a/test/files/vrt000/generate.py b/test/files/vrt000/generate.py
new file mode 100644
index 00000000..5b81b455
--- /dev/null
+++ b/test/files/vrt000/generate.py
@@ -0,0 +1,15 @@
+import ifcopenshell
+import ifcopenshell.template
+import uuid
+
+create_guid = lambda: ifcopenshell.guid.compress(uuid.uuid1().hex)
+
+file = ifcopenshell.template.create(schema_identifier="IFC4X3_ADD2")
+building_parent = proj = file.by_type("IfcProject")[0]
+owner = file.by_type("IfcOwnerHistory")[0]
+         
+file.write('na-vrt000-no_virtual_element.ifc')
+
+file.createIfcVirtualElement(create_guid(), owner)
+
+file.write('pass-vrt000-virtual_element_present.ifc')
diff --git a/test/files/vrt000/na-vrt000-no_virtual_element.ifc b/test/files/vrt000/na-vrt000-no_virtual_element.ifc
new file mode 100644
index 00000000..9385f6f5
--- /dev/null
+++ b/test/files/vrt000/na-vrt000-no_virtual_element.ifc
@@ -0,0 +1,29 @@
+ISO-10303-21;
+HEADER;
+FILE_DESCRIPTION(('ViewDefinition [CoordinationView]'),'2;1');
+FILE_NAME('','2024-10-23T14:56:11',(''),(''),'IfcOpenShell-0.7.11-d51fa2c5f','IfcOpenShell-0.7.11-d51fa2c5f','');
+FILE_SCHEMA(('IFC4X3_ADD2'));
+ENDSEC;
+DATA;
+#1=IFCPERSON($,$,'',$,$,$,$,$);
+#2=IFCORGANIZATION($,'',$,$,$);
+#3=IFCPERSONANDORGANIZATION(#1,#2,$);
+#4=IFCAPPLICATION(#2,'0.7.11-d51fa2c5f','IfcOpenShell-0.7.11-d51fa2c5f','');
+#5=IFCOWNERHISTORY(#3,#4,$,.NOTDEFINED.,$,#3,#4,1729695371);
+#6=IFCDIRECTION((1.,0.,0.));
+#7=IFCDIRECTION((0.,0.,1.));
+#8=IFCCARTESIANPOINT((0.,0.,0.));
+#9=IFCAXIS2PLACEMENT3D(#8,#7,#6);
+#10=IFCDIRECTION((0.,1.));
+#11=IFCGEOMETRICREPRESENTATIONCONTEXT($,'Model',3,1.E-05,#9,#10);
+#12=IFCDIMENSIONALEXPONENTS(0,0,0,0,0,0,0);
+#13=IFCSIUNIT(*,.LENGTHUNIT.,$,.METRE.);
+#14=IFCSIUNIT(*,.AREAUNIT.,$,.SQUARE_METRE.);
+#15=IFCSIUNIT(*,.VOLUMEUNIT.,$,.CUBIC_METRE.);
+#16=IFCSIUNIT(*,.PLANEANGLEUNIT.,$,.RADIAN.);
+#17=IFCMEASUREWITHUNIT(IFCPLANEANGLEMEASURE(0.017453292519943295),#16);
+#18=IFCCONVERSIONBASEDUNIT(#12,.PLANEANGLEUNIT.,'DEGREE',#17);
+#19=IFCUNITASSIGNMENT((#13,#14,#15,#18));
+#20=IFCPROJECT('0pAItsL3j8uvHBHoWcteB6',#5,'',$,$,$,$,(#11),#19);
+ENDSEC;
+END-ISO-10303-21;
diff --git a/test/files/vrt000/pass-vrt000-virtual_element_present.ifc b/test/files/vrt000/pass-vrt000-virtual_element_present.ifc
new file mode 100644
index 00000000..2c473b09
--- /dev/null
+++ b/test/files/vrt000/pass-vrt000-virtual_element_present.ifc
@@ -0,0 +1,30 @@
+ISO-10303-21;
+HEADER;
+FILE_DESCRIPTION(('ViewDefinition [CoordinationView]'),'2;1');
+FILE_NAME('','2024-10-23T14:56:11',(''),(''),'IfcOpenShell-0.7.11-d51fa2c5f','IfcOpenShell-0.7.11-d51fa2c5f','');
+FILE_SCHEMA(('IFC4X3_ADD2'));
+ENDSEC;
+DATA;
+#1=IFCPERSON($,$,'',$,$,$,$,$);
+#2=IFCORGANIZATION($,'',$,$,$);
+#3=IFCPERSONANDORGANIZATION(#1,#2,$);
+#4=IFCAPPLICATION(#2,'0.7.11-d51fa2c5f','IfcOpenShell-0.7.11-d51fa2c5f','');
+#5=IFCOWNERHISTORY(#3,#4,$,.NOTDEFINED.,$,#3,#4,1729695371);
+#6=IFCDIRECTION((1.,0.,0.));
+#7=IFCDIRECTION((0.,0.,1.));
+#8=IFCCARTESIANPOINT((0.,0.,0.));
+#9=IFCAXIS2PLACEMENT3D(#8,#7,#6);
+#10=IFCDIRECTION((0.,1.));
+#11=IFCGEOMETRICREPRESENTATIONCONTEXT($,'Model',3,1.E-05,#9,#10);
+#12=IFCDIMENSIONALEXPONENTS(0,0,0,0,0,0,0);
+#13=IFCSIUNIT(*,.LENGTHUNIT.,$,.METRE.);
+#14=IFCSIUNIT(*,.AREAUNIT.,$,.SQUARE_METRE.);
+#15=IFCSIUNIT(*,.VOLUMEUNIT.,$,.CUBIC_METRE.);
+#16=IFCSIUNIT(*,.PLANEANGLEUNIT.,$,.RADIAN.);
+#17=IFCMEASUREWITHUNIT(IFCPLANEANGLEMEASURE(0.017453292519943295),#16);
+#18=IFCCONVERSIONBASEDUNIT(#12,.PLANEANGLEUNIT.,'DEGREE',#17);
+#19=IFCUNITASSIGNMENT((#13,#14,#15,#18));
+#20=IFCPROJECT('0pAItsL3j8uvHBHoWcteB6',#5,'',$,$,$,$,(#11),#19);
+#21=IFCVIRTUALELEMENT('3nB75UaKuHxwNb_Anb_eAl',#5,$,$,$,$,$,$,$);
+ENDSEC;
+END-ISO-10303-21;