We introduce a theory of virtual Legendrian knots. A virtual Legendrian knot is a
cooriented wavefront on an oriented surface up to Legendrian isotopy of its lift to the
unit cotangent bundle and stabilization and destabilization of the surface away from
the wavefront. We show that the groups of Vassiliev invariants of virtual
Legendrian knots and of virtual framed knots are isomorphic. In particular,
Vassiliev invariants cannot be used to distinguish virtual Legendrian knots
that are isotopic as virtual framed knots and have equal virtual Maslov
numbers.