diff --git a/lib/mangopay.rb b/lib/mangopay.rb
index 6a2c275..6eb8c32 100644
--- a/lib/mangopay.rb
+++ b/lib/mangopay.rb
@@ -47,6 +47,7 @@ module MangoPay
   autoload :Deposit, 'mangopay/deposit'
   autoload :Conversion, 'mangopay/conversion'
   autoload :PaymentMethodMetadata, 'mangopay/payment_method_metadata'
+  autoload :VirtualAccount, 'mangopay/virtual_account'
 
   # temporary
   autoload :Temp, 'mangopay/temp'
diff --git a/lib/mangopay/virtual_account.rb b/lib/mangopay/virtual_account.rb
new file mode 100644
index 0000000..4185a56
--- /dev/null
+++ b/lib/mangopay/virtual_account.rb
@@ -0,0 +1,44 @@
+module MangoPay
+
+  class VirtualAccount < Resource
+    class << self
+      # Creates a new virtual account
+      def create(wallet_id, params, idempotency_key = nil)
+        url = "#{MangoPay.api_path}/wallets/#{wallet_id}/virtual-accounts"
+        MangoPay.request(:post, url, params, {}, idempotency_key)
+      end
+
+      # Updates:
+      # - irreversibly deactivates a virtual account with +virtual_account_id+
+      # see https://docs.mangopay.com/api-reference/virtual-accounts/deactivate-virtual-account
+      def deactivate(wallet_id, virtual_account_id, idempotency_key = nil)
+        url = "#{MangoPay.api_path}/wallets/#{wallet_id}/virtual-accounts/#{virtual_account_id}"
+        MangoPay.request(:put, url, {}, {}, idempotency_key)
+      end
+
+      # Fetches:
+      # - view a virtual account with +virtual_account_id+
+      # see https://docs.mangopay.com/api-reference/virtual-accounts/view-virtual-account
+      def fetch(wallet_id, virtual_account_id)
+        url = "#{MangoPay.api_path}/wallets/#{wallet_id}/virtual-accounts/#{virtual_account_id}"
+        MangoPay.request(:get, url, {})
+      end
+
+      # Fetches:
+      # - view virtual accounts for given +wallet_id+
+      # see https://docs.mangopay.com/api-reference/virtual-accounts/list-virtual-accounts-wallet
+      def fetch_all(wallet_id, filters = {})
+        url = "#{MangoPay.api_path}/wallets/#{wallet_id}/virtual-accounts"
+        MangoPay.request(:get, url, {}, filters)
+      end
+
+      # Fetches:
+      # Allows to check which account countries and currencies are available
+      # see https://docs.mangopay.com/api-reference/virtual-accounts/view-virtual-account-availabilities
+      def fetch_availabilities(filters = {})
+        url = "#{MangoPay.api_path}/virtual-accounts/availability"
+        MangoPay.request(:get, url, {}, filters)
+      end
+    end
+  end
+end
\ No newline at end of file
diff --git a/spec/mangopay/shared_resources.rb b/spec/mangopay/shared_resources.rb
index 8b29b4a..e5b30eb 100644
--- a/spec/mangopay/shared_resources.rb
+++ b/spec/mangopay/shared_resources.rb
@@ -998,4 +998,21 @@ def get_payment_method_metadata
       Bin: pay_in['CardInfo']['BIN']
     )
   end
+end
+
+###############################################
+shared_context 'virtual_account' do
+  ###############################################
+  include_context 'users'
+  include_context 'wallets'
+
+  def new_virtual_account(wallet_id)
+    create_virtual_account = {
+      Country: 'FR',
+      VirtualAccountPurpose: 'Collection',
+      Tag: 'create virtual account tag'
+    }
+
+    MangoPay::VirtualAccount.create(wallet_id, create_virtual_account)
+  end
 end
\ No newline at end of file
diff --git a/spec/mangopay/virtual_account_spec.rb b/spec/mangopay/virtual_account_spec.rb
new file mode 100644
index 0000000..bb0ecad
--- /dev/null
+++ b/spec/mangopay/virtual_account_spec.rb
@@ -0,0 +1,52 @@
+describe MangoPay::VirtualAccount do
+  include_context 'virtual_account'
+  include_context 'wallets'
+
+  describe 'CREATE' do
+    it 'can create a Virtual Account' do
+      wallet = new_wallet
+      virtual_account = new_virtual_account(wallet['Id'])
+      expect(virtual_account).not_to be_nil
+    end
+  end
+
+  describe 'DEACTIVATE' do
+    it 'deactivates a Virtual Account' do
+      wallet = new_wallet
+      virtual_account = new_virtual_account(wallet['Id'])
+      deactivated = MangoPay::VirtualAccount.deactivate(wallet['Id'], virtual_account['Id'])
+      expect(deactivated).not_to be_nil
+      expect(deactivated['Status']).to eq 'CLOSED'
+      expect(deactivated['Id']).to eq(virtual_account['Id'])
+    end
+  end
+
+  describe 'FETCH' do
+    it 'can get a Virtual Account' do
+      wallet = new_wallet
+      virtual_account = new_virtual_account(wallet['Id'])
+      fetched = MangoPay::VirtualAccount.fetch(wallet['Id'], virtual_account['Id'])
+      expect(fetched).not_to be_nil
+      expect(fetched['Id']).to eq(virtual_account['Id'])
+    end
+  end
+
+  describe 'FETCH ALL' do
+    it 'can get all Virtual Accounts for a wallet' do
+      wallet = new_wallet
+      virtual_account = new_virtual_account(wallet['Id'])
+      fetched_list = MangoPay::VirtualAccount.fetch_all(wallet['Id'])
+      expect(fetched_list).not_to be_nil
+      expect(fetched_list[0]['Id']).to eq(virtual_account['Id'])
+    end
+  end
+
+  describe 'FETCH AVAILABILITIES' do
+    it 'get availabilities' do
+      availabilities = MangoPay::VirtualAccount.fetch_availabilities
+      expect(availabilities).not_to be_nil
+      expect(availabilities['Collection']).not_to be_nil
+      expect(availabilities['UserOwned']).not_to be_nil
+    end
+  end
+end