Abstract: The article is devoted to the legal provisions that set forth liability for theft committed with the use of electronic means of payment. Considering problems that arise in the process of differentiation of such crime under Clause g of Part 3 of Article 158 of the Criminal Code of the Russian Federation and Article 159.6 of the Criminal Code of the Russian Federation, the authors pay special attention to the analysis of features of this crime as a kind of computer crime. The authors focus on criminalization of theft of non-cash or electronic money using cards as it is presented by the foreign legislation (in particular, criminal law of Germany). The researchers have applied such methods as dialetical materialistic, formal law, comparative law, structured systems, criminological and linguistic analysis as well as general research methods (analysis, synthesis, induction and deduction). At the end of the research the author concludes that crimes described by Clause g of Part 3 of Article 158 of the Criminal Code of the Russian Federation and Article 159.6 of the Criminal Code of the Russian Federation should be recognized as computer crimes. Based on the analysis, the researchers give recommendations on how to classify theft of electronic or non-cash money committed with the use of electronic means of payment.