Economic activity in terms of the output ma be divided into manufacturing of goods and provision of services. Manufacturing meets the material needs of the society and its effects are newly created products. Meanwhile, the services meet the immaterial needs of the society. Since the early nineties’ Polish economy is trying to overcome the economic distortions of the previous period. One of them was a low share of services in GDP and in total employment. Currently, the services sector in Poland is responsible for the creation of more than half of GDP. The most important branches of the services sector are trade, repairs, transport and construction. Changes taking place in the service sector’s structure follow path of OECD countries. Poland is getting closer to the Western model of the economy which indicates gradual enrichment of the society. It should also be noted that Polish specialty become business service centres. Polish sector of business services is rapidly growing and includes such sub-sectors as business process outsourcing (BPO), shared services centres (SSC), IT outsourcing (ITO) and research and development (R&D). The employment in BPO/ITO, SSC, and R&D service centres (only those with foreign capital) is estimated at approximately 100 thousand people. These are important jobs for the young and educated generation of Poles.