Intracranial electroencephalography (iEEG) provides temporally precise and spatially specific access to neural activity from focal and deep brain regions, but its invasiveness and restricted anatomical coverage limit routine use. These constraints have motivated scalp-to-intracranial inference, termed virtual iEEG when model outputs carry iEEG-defined event, feature, representation, or contact-level waveform semantics.

This review presents a target-centred framework distinguishing event inference, feature translation, and waveform reconstruction, while separating predictability from observability, identifiability, fidelity, and utility. Evidence is evaluated according to cohort independence, anatomical and spectral coverage, train--test separation, and target-patient adaptation.

Current studies support inference of selected intracranial events, low-frequency components, and task-related representations, but not unique recovery of arbitrary contact-level activity. Stronger validation requires appropriate controls, source-imaging baselines, uncertainty assessment, and incremental-utility testing.

Future progress depends on independent paired datasets and prospective evidence that virtual iEEG adds value beyond scalp EEG and EEG source imaging.