Cryptocurrencies are not a new phenomenon, but they received the greatest peak of popularity only in the second half of 2010-ies. Digital coins are mined by users through the use of high-tech and powerful devices that perform certain calculations. Subsequently, the thus extracted virtual money you can "print" on the e-wallet, and cash. Due to the growing popularity of this type of earnings, many States are concerned about the legal regulation of cryptocurrencies. The article will focus on what countries equated cryptocurrency to payment means, on what conditions transactions with digital money are carried out, and which States recognize the use of cryptocurrencies but do not regulate them legally.