diff --git a/changelogs/fragments/win_format-Idem-not-working-if-file-exist-but-same-fs.yml b/changelogs/fragments/win_format-Idem-not-working-if-file-exist-but-same-fs.yml
new file mode 100644
index 00000000000..7cba30720ba
--- /dev/null
+++ b/changelogs/fragments/win_format-Idem-not-working-if-file-exist-but-same-fs.yml
@@ -0,0 +1,2 @@
+bugfixes:
+  - "win_format - Idem not working if file exist but same fs (https://github.com/ansible/ansible/issues/58302)"
\ No newline at end of file
diff --git a/lib/ansible/modules/windows/win_format.ps1 b/lib/ansible/modules/windows/win_format.ps1
index 6302ad8754c..31a6f3a75af 100644
--- a/lib/ansible/modules/windows/win_format.ps1
+++ b/lib/ansible/modules/windows/win_format.ps1
@@ -142,20 +142,27 @@ $ansible_partition = Get-Partition -Volume $ansible_volume
 
 foreach ($access_path in $ansible_partition.AccessPaths) {
     if ($access_path -ne $Path) {
-        $files_in_volume = (Get-ChildItem -LiteralPath $access_path -ErrorAction SilentlyContinue | Measure-Object).Count
-
-        if (-not $force_format -and $files_in_volume -gt 0) {
-            $module.FailJson("Force format must be specified to format non-pristine volumes")
-        } else {
-            if (-not $force_format -and
-                -not $null -eq $file_system -and
-                -not [string]::IsNullOrEmpty($ansible_file_system) -and
-                $file_system -ne $ansible_file_system) {
-                $module.FailJson("Force format must be specified since target file system: $($file_system) is different from the current file system of the volume: $($ansible_file_system.ToLower())")
-            } else {
-                $pristine = $true
+        if ($null -ne $file_system -and
+            -not [string]::IsNullOrEmpty($ansible_file_system) -and
+            $file_system -ne $ansible_file_system)
+        {
+            if (-not $force_format)
+            {
+                $no_files_in_volume = (Get-ChildItem -LiteralPath $access_path -ErrorAction SilentlyContinue | Measure-Object).Count -eq 0
+                if($no_files_in_volume)
+                {
+                    $module.FailJson("Force format must be specified since target file system: $($file_system) is different from the current file system of the volume: $($ansible_file_system.ToLower())")
+                }
+                else
+                {
+                    $module.FailJson("Force format must be specified to format non-pristine volumes")
+                }
             }
         }
+        else
+        {
+            $pristine = -not $force_format
+        }
     }
 }
 
diff --git a/test/integration/targets/win_format/tasks/tests.yml b/test/integration/targets/win_format/tasks/tests.yml
index 1db4576cfef..eeb1cfb3caa 100644
--- a/test/integration/targets/win_format/tasks/tests.yml
+++ b/test/integration/targets/win_format/tasks/tests.yml
@@ -112,6 +112,22 @@
       - not_pristine_forced_idem_fails is changed
       - not_pristine_forced_idem is not changed
 
+- name: Add a file
+  win_file:
+    path: T:\path\to\directory
+    state: directory
+
+- name: Format volume with file inside without force and same fs
+  win_format:
+    path: "{{ shell_partition_result.stdout | trim }}"
+  register: format_volume_without_force_same_fs
+
+- name: Format volume (forced) - to test case for files existing and a different fs
+  win_format:
+    path: "{{ shell_partition_result.stdout | trim }}"
+    file_system: ntfs
+    force: True
+
 - name: Add a file
   win_file:
     path: T:\path\to\directory
@@ -121,6 +137,7 @@
 - name: Format volume with file inside without force
   win_format:
     path: "{{ shell_partition_result.stdout | trim }}"
+    file_system: refs
   register: format_volume_without_force
   ignore_errors: True
 
@@ -134,5 +151,6 @@
     that:
       - add_file_to_volume is changed
       - format_volume_without_force is failed
+      - format_volume_without_force_same_fs is not changed
       - 'format_volume_without_force.msg == "Force format must be specified to format non-pristine volumes"'
       - format_volume_with_force is changed