diff --git a/IMPLEMENTATION_COVERAGE.md b/IMPLEMENTATION_COVERAGE.md
index f4b3cd3c0..e1ed8b2cb 100644
--- a/IMPLEMENTATION_COVERAGE.md
+++ b/IMPLEMENTATION_COVERAGE.md
@@ -3163,7 +3163,7 @@
 - [ ] describe_events
 
 ## iam
-59% implemented
+60% implemented
 - [ ] add_client_id_to_open_id_connect_provider
 - [X] add_role_to_instance_profile
 - [X] add_user_to_group
@@ -3208,7 +3208,7 @@
 - [X] delete_user
 - [ ] delete_user_permissions_boundary
 - [X] delete_user_policy
-- [ ] delete_virtual_mfa_device
+- [X] delete_virtual_mfa_device
 - [X] detach_group_policy
 - [X] detach_role_policy
 - [X] detach_user_policy
diff --git a/moto/iam/models.py b/moto/iam/models.py
index 00aff40e5..5ac1ea3b5 100644
--- a/moto/iam/models.py
+++ b/moto/iam/models.py
@@ -1295,6 +1295,12 @@ class IAMBackend(BaseBackend):
         self.virtual_mfa_devices[device.serial_number] = device
         return device
 
+    def delete_virtual_mfa_device(self, serial_number):
+        device = self.virtual_mfa_devices.pop(serial_number, None)
+
+        if not device:
+            raise IAMNotFoundException('VirtualMFADevice with serial number {0} doesn\'t exist.'.format(serial_number))
+
     def delete_user(self, user_name):
         try:
             del self.users[user_name]
diff --git a/moto/iam/responses.py b/moto/iam/responses.py
index c2df50137..8afe85e49 100644
--- a/moto/iam/responses.py
+++ b/moto/iam/responses.py
@@ -607,6 +607,14 @@ class IamResponse(BaseResponse):
         template = self.response_template(CREATE_VIRTUAL_MFA_DEVICE_TEMPLATE)
         return template.render(device=virtual_mfa_device)
 
+    def delete_virtual_mfa_device(self):
+        serial_number = self._get_param('SerialNumber')
+
+        iam_backend.delete_virtual_mfa_device(serial_number)
+
+        template = self.response_template(DELETE_VIRTUAL_MFA_DEVICE_TEMPLATE)
+        return template.render()
+
     def delete_user(self):
         user_name = self._get_param('UserName')
         iam_backend.delete_user(user_name)
@@ -1697,6 +1705,13 @@ CREATE_VIRTUAL_MFA_DEVICE_TEMPLATE = """<CreateVirtualMFADeviceResponse xmlns="h
 </CreateVirtualMFADeviceResponse>"""
 
 
+DELETE_VIRTUAL_MFA_DEVICE_TEMPLATE = """<DeleteVirtualMFADeviceResponse xmlns="https://iam.amazonaws.com/doc/2010-05-08/">
+  <ResponseMetadata>
+    <RequestId>7a62c49f-347e-4fc4-9331-6e8eEXAMPLE</RequestId>
+  </ResponseMetadata>
+</DeleteVirtualMFADeviceResponse>"""
+
+
 LIST_ACCOUNT_ALIASES_TEMPLATE = """<ListAccountAliasesResponse xmlns="https://iam.amazonaws.com/doc/2010-05-08/">
 <ListAccountAliasesResult>
   <IsTruncated>false</IsTruncated>
diff --git a/tests/test_iam/test_iam.py b/tests/test_iam/test_iam.py
index 2a1e65d29..d765e4b87 100644
--- a/tests/test_iam/test_iam.py
+++ b/tests/test_iam/test_iam.py
@@ -800,6 +800,32 @@ def test_create_virtual_mfa_device_errors():
     )
 
 
+@mock_iam
+def test_delete_virtual_mfa_device():
+    client = boto3.client('iam', region_name='us-east-1')
+    response = client.create_virtual_mfa_device(
+        VirtualMFADeviceName='test-device'
+    )
+    serial_number = response['VirtualMFADevice']['SerialNumber']
+
+    client.delete_virtual_mfa_device(
+        SerialNumber=serial_number
+    )
+
+
+@mock_iam
+def test_delete_virtual_mfa_device_errors():
+    client = boto3.client('iam', region_name='us-east-1')
+
+    serial_number = 'arn:aws:iam::123456789012:mfa/not-existing'
+    client.delete_virtual_mfa_device.when.called_with(
+        SerialNumber=serial_number
+    ).should.throw(
+        ClientError,
+        'VirtualMFADevice with serial number {0} doesn\'t exist.'.format(serial_number)
+    )
+
+
 @mock_iam_deprecated()
 def test_delete_user_deprecated():
     conn = boto.connect_iam()