Merkel cell carcinoma (CM) is a rare but very dangerous (rapidly progressive) malignancy. The need for early detection of CM determines the importance and relevance of informing dermatologists, cosmetologists, doctors of other specialties about the current aspects of the diagnosis and treatment of this disease, despite its relatively rare occurrence. The review highlights modern approaches to the diagnosis and treatment of CM. Early treatment of CM is vital because the disease progresses extremely rapidly with the formation of distant metastases. For the treatment of CM at localized stages, positive results in terms of prognosis in patients are brought by the use of the standard of combined treatment: surgery with adjuvant radiation therapy. A good alternative is also to use of RT only. Effective therapy for late variants of CM includes the appointment of immune response checkpoint inhibitors. Immunotherapy provides a sustained response in a significant proportion of patients with metastatic or recurrent disease. However, in the population of elderly and debilitated patients, the use of immunotherapy is limited due to the development of adverse events. The tasks of determining the optimal therapy regimens with the best efficacy and drug safety profiles have been included in the programs for further clinical research and development.