Modern age has produced new digital technologies and innovations and one of them is blockchain. Blockchain technology has started a revolution in the technological and digital world and has opened the doors to a whole new economy of virtual assets, in which virtual currencies and market are included. Virtual currencies already represent a huge global market capital and as such have attracted the attention of politics, government, large corporations, funds and banks and due to their decentralization it is difficult to have control over such currencies and assets. This represents a great challenge to the authorities, and a great loss to the banks, due to the inability to manage and control such currencies and their transactions. All this made pressure on virtual currencies from politics, banks, as well from some large corporations and funds, which requested faster regulation, and some even requested a ban on virtual currencies. Governments around the world were primarily interested in the regulation of taxes on virtual currencies, due to the possibility of possible tax and other frauds, and each country treats currencies in its own way. There is no global and international position and agreement on this issue so this makes topics of tax treatment of virtual currencies and uncertain future of virtual currencies and assets even more interesting.