diff --git a/.changeset/empty-items-bet.md b/.changeset/empty-items-bet.md
new file mode 100644
index 00000000..ba868e7d
--- /dev/null
+++ b/.changeset/empty-items-bet.md
@@ -0,0 +1,5 @@
+---
+'@tanstack/vite-config': patch
+---
+
+fix: declaration resolution where CJS output does not exist for import
diff --git a/packages/vite-config/src/index.ts b/packages/vite-config/src/index.ts
index 50fe1582..74d87604 100644
--- a/packages/vite-config/src/index.ts
+++ b/packages/vite-config/src/index.ts
@@ -57,7 +57,7 @@ export const tanstackViteConfig = (options: Options): UserConfig => {
         exclude: options.exclude,
         tsconfigPath: options.tsconfigPath,
         compilerOptions: {
-          module: 99, // ESNext
+          module: 199, // NodeNext
           declarationMap: false,
         },
         beforeWriteFile: (filePath, content) => {
@@ -83,7 +83,7 @@ export const tanstackViteConfig = (options: Options): UserConfig => {
             exclude: options.exclude,
             tsconfigPath: options.tsconfigPath,
             compilerOptions: {
-              module: 1, // CommonJS
+              module: 199, // NodeNext
               declarationMap: false,
             },
             beforeWriteFile: (filePath, content) => {