This article deals with such concepts as smart tourism, E-tourism, smart society, virtual tour. Modern society is a smart society, which is well versed in informational technologies and uses them in everyday and professional life. Smart society is represented by the users of various portable and mobile devices. Smart-tourism combines tourism experience with informational technoloies. The multifaceted use of information technology is what characterizes a smart society. The concept of smart tourism is represented by five elements: accessibility, accommodation, amenities, attractions, activities. The development of the tourism industry in a smart society is expressed through a new form - electronic tourism (E-tourism). E-tourism is one of the most popular and attractive areas in the economy. Informational technologies are at the base of e-tourism. Virtual touring is the most developed area of E-tourism today. Сonstant development, improvement, innovation in the world of information technology contributes to the growth of the attractiveness of smart tourism.