Cryptocurrencies have become the newest innovation in the contemporary economy since the Great Recession of 2008, and in recent years they have gained huge popularity among the population, from an investment point of view, but also among traders who are starting to use them and accept it. decentralized cryptographic payment instruments in exchange for goods and services traded and provided by them. This phenomenon has spread to Romania, today there is a 100% Romanian cryptocurrency on the world market, which determines the need to identify accounting treatments for trading these instruments. Thus, through this article we aim to obtain an overview of the concept of virtual currencies (cryptocurrencies), the identification of the Romanian legislative framework that refers to virtual currencies, but also to the fiscal and accounting aspects that involve the use of these tools as a source of investment. , as a form of payment and income from the point of view of owners and intermediaries, but also as a finished product following the realization of such instruments