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Virtual currency refers to any currency that is not printed on paper or imprinted on metal, so it is virtual and only exists in the virtual world. In 2014, the European Banking Authority (EBA) defined virtual currency: “Virtual currency is a digital expression of value that is not issued by a central bank or a public authority, nor is it necessarily linked to a legal currency, but is A natural person or legal person accepts it as a means of payment and can transfer, store or trade electronically.”