The article presents a generalization of the current data of the world scientific community on the extrapulmonary manifestations of coronavirus disease 2019 (COVID-19) caused by severe acute respiratory syndrome (SARS), coronavirus 2 (SARS-CoV-2). A detailed description of all possible pathophysiological mechanisms leading to gastrointestinal injury is given. The structure, tissue expression and functions of angiotensin-converting enzyme 2 (ACE2), as well as its role as a potential conductor of the SARS-CoV-2 infectious agent into the cell, are considered.