Multiple sclerosis (MS) is a chronic autoimmunological condition of the central nervous system (CNS) affecting mainly young adult individuals. The prevalence ranges approximately between 50 and 300 per 100000 individuals. It is characterized by an inflammatory process, demyelination and axonal loss. Immunological mechanisms resulting in the damage to the myelin sheath effecting then in impaired nerve impulse conduction have the key role in MS pathogenesis. The role of inflammatory factors has also been proved. However, it has not been explicitly shown whether such an inflammatory process is the triggering factor or secondary to a yet unknown infectious factor or a degenerative process of the CNS. Therefore, recognition of the epigenetic risk factors, such as: geographical latitude, vitamin D level, hygiene hypothesis, Epstein-Barr virus (EBV) infection and others may contribute to better understanding of the mechanism underlying multiple sclerosis. Additionally, they may provide guidelines for more efficient therapies and better prevention of the disease. Aim of this review is to present most current data on multiple sclerosis risk factors, considering those less known.