The Internet of Things is of great interest not only in the world of information technology, but also in business environments. The implementation of this solution leads to a significant change, and sometimes even to the displacement of previously established business models. Digital transformation is a challenge for some businesses. On the other hand, the implementation of the Internet of Things becomes necessary for companies to develop, have a competitive advantage and respond to customer needs. Thus, this thesis presents the use and application of the Internet of Things in the digital transformation of enterprises. Moreover, the aim of the work is to characterize digital transformation and the Internet of Things. The desk research method allowed for a theoretical overview of the researched issues and the literature on the above-mentioned concepts. In addition, considerations of the work will focus on answers to the following questions: What are the best innovative solutions in digital transformation? What are the benefits of using the Internet of Things by entrepreneurs? Moreover, what are the essential elements that will help determine at what stage of digital maturity the companies are?The Internet of Things is of great interest not only in the world of information technology, but also in business environments. The implementation of this solution leads to a significant change, and sometimes even to the displacement of previously established business models. Digital transformation is a challenge for some businesses. On the other hand, the implementation of the Internet of Things becomes necessary for companies to develop, have a competitive advantage and respond to customer needs. Thus, this thesis presents the use and application of the Internet of Things in the digital transformation of enterprises. Moreover, the aim of the work is to characterize digital transformation and the Internet of Things. The desk research method allowed for a theoretical overview of the researched issues and the literature on the above-mentioned concepts. In addition, considerations of the work will focus on answers to the following questions: What are the best innovative solutions in digital transformation? What are the benefits of using the Internet of Things by entrepreneurs? Moreover, what are the essential elements that will help determine at what stage of digital maturity the companies are