Tourism as a phenomenon brings numerous benefits for the development of society on a global, national and regional level. These benefits are visible through increased income and profits, transfer of new knowledge and skills, learning about other cultures, preserving local communities and strengthening them, etc. However, the emergence and spread of the COVID-19 virus has had a significant impact on global tourism. Primarily to reduce tourist arrivals and tourist revenues. All this was preceded by the closure of international and national borders in order to stop the spread of the COVID-19 virus, and for a period it was impossible to achieve a certain tourist activity. Furthermore, the share of global tourism in world GDP has declined markedly. However, in addition to the negative impacts of COVID-19 on global tourism, there are some opportunities for the development of global tourism in response to the new situation in tourism. This is evident in the transformation of tourist offer and tourist demand and the turn towards alternative tourist offer. Today, the alternative tourist offer is considered to be the initiator of the transformation of tourism and its shift from mass to ecological, social and economic sustainability. Therefore, foreign direct investment and domestic investment in tourism should be redirected to alternative forms of tourism. Thus, investments in alternative forms of tourism can help in the required transformation of the tourist offer and tourism in general. Investing in an alternative tourism offer can help follow tourism trends that have emerged in response to COVID-19.