diff --git a/cmd/ef_tests/levm/parser.rs b/cmd/ef_tests/levm/parser.rs
index f119581fc..302d10545 100644
--- a/cmd/ef_tests/levm/parser.rs
+++ b/cmd/ef_tests/levm/parser.rs
@@ -87,6 +87,11 @@ pub fn parse_ef_test_dir(
             continue;
         }
 
+        // Skip tests that are not in the list of tests to run.
+        if &test_dir.file_name().to_str().unwrap().to_owned() == "vmPerformance" {
+            return Ok(Vec::new());
+        }
+
         // Skip tests that are not in the list of tests to run.
         if !opts.tests.is_empty()
             && !opts
diff --git a/crates/vm/levm/src/opcode_handlers/system.rs b/crates/vm/levm/src/opcode_handlers/system.rs
index 5fa78cbc1..88458ecb9 100644
--- a/crates/vm/levm/src/opcode_handlers/system.rs
+++ b/crates/vm/levm/src/opcode_handlers/system.rs
@@ -92,6 +92,7 @@ impl VM {
             args_size,
             return_data_start_offset,
             return_data_size,
+            true,
         )
     }
 
@@ -172,6 +173,7 @@ impl VM {
             args_size,
             return_data_start_offset,
             return_data_size,
+            true,
         )
     }
 
@@ -276,6 +278,7 @@ impl VM {
             args_size,
             return_data_start_offset,
             return_data_size,
+            false,
         )
     }
 
@@ -353,6 +356,7 @@ impl VM {
             args_size,
             return_data_start_offset,
             return_data_size,
+            true,
         )
     }
 
diff --git a/crates/vm/levm/src/vm.rs b/crates/vm/levm/src/vm.rs
index d5361812d..cbeeada88 100644
--- a/crates/vm/levm/src/vm.rs
+++ b/crates/vm/levm/src/vm.rs
@@ -584,9 +584,18 @@ impl VM {
         let cache_before_execution = self.cache.clone();
         self.validate_transaction(&mut initial_call_frame)?;
 
+        // Maybe can be done in validate_transaction
+        let sender = initial_call_frame.msg_sender;
+        let receiver_address = initial_call_frame.to;
+        self.decrease_account_balance(sender, initial_call_frame.msg_value)?;
+        self.increase_account_balance(receiver_address, initial_call_frame.msg_value)?;
+
         let mut report = self.execute(&mut initial_call_frame)?;
 
-        let sender = initial_call_frame.msg_sender;
+        if let TxResult::Revert(_) = report.result {
+            self.decrease_account_balance(receiver_address, initial_call_frame.msg_value)?;
+            self.increase_account_balance(sender, initial_call_frame.msg_value)?;
+        }
 
         if self.is_create() {
             match self.create_post_execution(&mut initial_call_frame, &mut report) {
@@ -613,14 +622,6 @@ impl VM {
                 .ok_or(VMError::GasLimitPriceProductOverflow)?,
         )?;
 
-        let receiver_address = initial_call_frame.to;
-        // If execution was successful we want to transfer value from sender to receiver
-        if report.is_success() {
-            // Subtract to the caller the gas sent
-            self.decrease_account_balance(sender, initial_call_frame.msg_value)?;
-            self.increase_account_balance(receiver_address, initial_call_frame.msg_value)?;
-        }
-
         // Send coinbase fee
         let priority_fee_per_gas = self
             .env
@@ -704,16 +705,19 @@ impl VM {
         args_size: usize,
         ret_offset: usize,
         ret_size: usize,
+        should_transfer_value: bool,
     ) -> Result<OpcodeSuccess, VMError> {
         let (sender_account_info, _address_was_cold) = self.access_account(msg_sender);
 
-        if sender_account_info.balance < value {
-            current_call_frame.stack.push(U256::from(REVERT_FOR_CALL))?;
-            return Ok(OpcodeSuccess::Continue);
-        }
+        if should_transfer_value {
+            if sender_account_info.balance < value {
+                current_call_frame.stack.push(U256::from(REVERT_FOR_CALL))?;
+                return Ok(OpcodeSuccess::Continue);
+            }
 
-        self.decrease_account_balance(msg_sender, value)?;
-        self.increase_account_balance(to, value)?;
+            self.decrease_account_balance(msg_sender, value)?;
+            self.increase_account_balance(to, value)?;
+        }
 
         let (code_account_info, _address_was_cold) = self.access_account(code_address);
 
@@ -934,6 +938,7 @@ impl VM {
             code_size_in_memory,
             code_offset_in_memory,
             code_size_in_memory,
+            true,
         )?;
 
         // Erases the success value in the stack result of calling generic call, probably this should be refactored soon...
@@ -999,7 +1004,6 @@ impl VM {
     ///
     /// Accessed storage slots are stored in the `touched_storage_slots` set.
     /// Accessed storage slots take place in some gas cost computation.
-    #[must_use]
     pub fn access_storage_slot(&mut self, address: Address, key: H256) -> (StorageSlot, bool) {
         let storage_slot_was_cold = self
             .touched_storage_slots