diff --git a/packages/vite/src/plugins/ssr-styles.ts b/packages/vite/src/plugins/ssr-styles.ts
index b04c1c7420..c436c2fa8c 100644
--- a/packages/vite/src/plugins/ssr-styles.ts
+++ b/packages/vite/src/plugins/ssr-styles.ts
@@ -41,20 +41,19 @@ export function ssrStylesPlugin (options: SSRStylePluginOptions): Plugin {
     resolveId: {
       order: 'pre',
       async handler (id, importer, _options) {
-        // We deliberately prevent importing `#build/css` to avoid including it in the client bundle
-        // in its entirety. We will instead include _just_ the styles that can't be inlined,
-        // in the <NuxtRoot> component below
-        if (options.mode === 'client' && id === '#build/css' && (options.shouldInline === true || (typeof options.shouldInline === 'function' && options.shouldInline(importer)))) {
-          return this.resolve('unenv/runtime/mock/empty', importer, _options)
+        // We want to remove side effects (namely, emitting CSS) from `.vue` files and explicitly imported `.css` files
+        // but only as long as we are going to inline that CSS.
+        if ((options.shouldInline === false || (typeof options.shouldInline === 'function' && !options.shouldInline(importer)))) {
+          return
         }
 
-        if (options.mode === 'client' || !id.endsWith('.vue')) { return }
-
-        const res = await this.resolve(id, importer, { ..._options, skipSelf: true })
-        if (res) {
-          return {
-            ...res,
-            moduleSideEffects: false
+        if (id === '#build/css' || id.endsWith('.vue') || isCSS(id)) {
+          const res = await this.resolve(id, importer, { ..._options, skipSelf: true })
+          if (res) {
+            return {
+              ...res,
+              moduleSideEffects: false
+            }
           }
         }
       }
diff --git a/test/basic.test.ts b/test/basic.test.ts
index aea98b7ba7..cc28628073 100644
--- a/test/basic.test.ts
+++ b/test/basic.test.ts
@@ -1180,6 +1180,13 @@ describe.skipIf(isDev() || isWebpack)('inlining component styles', () => {
     }
   })
 
+  it('should emit assets referenced in inlined CSS', async () => {
+    // @ts-expect-error ssssh! untyped secret property
+    const publicDir = useTestContext().nuxt._nitro.options.output.publicDir
+    const files = await readdir(join(publicDir, '_nuxt')).catch(() => [])
+    expect(files.map(m => m.replace(/\.\w+(\.\w+)$/, '$1'))).toContain('css-only-asset.svg')
+  })
+
   it('should not include inlined CSS in generated CSS file', async () => {
     const html: string = await $fetch('/styles')
     const cssFiles = new Set([...html.matchAll(/<link [^>]*href="([^"]*\.css)">/g)].map(m => m[1]))
diff --git a/test/fixtures/basic/assets/css-only-asset.svg b/test/fixtures/basic/assets/css-only-asset.svg
new file mode 100644
index 0000000000..ebe18164a1
--- /dev/null
+++ b/test/fixtures/basic/assets/css-only-asset.svg
@@ -0,0 +1,7 @@
+<svg viewBox="0 0 221 65" fill="none" xmlns="http://www.w3.org/2000/svg" class="h-8">
+  <defs>
+    <clipPath id="a">
+      <path fill="#fff" d="M0 0h221v65H0z"></path>
+    </clipPath>
+  </defs>
+</svg>
diff --git a/test/fixtures/basic/assets/global.css b/test/fixtures/basic/assets/global.css
index b4b49a9637..3d0b218a70 100644
--- a/test/fixtures/basic/assets/global.css
+++ b/test/fixtures/basic/assets/global.css
@@ -1,4 +1,4 @@
 :root {
   --global: 'global';
-  --asset: url('~/assets/logo.svg');
+  --asset: url('~/assets/css-only-asset.svg');
 }