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The Internet of Things digitally transforms business entities, bringing them many benefits and the opportunity to become a digital business. The main goal of the scientific article is to theoretically define the digital technology Internet of Things and to map the current state of use of the Internet of Things. Internet of Things is industry 4.0 digital technology, which is a network of interconnected devices over a wireless connection, which are made up of technological and other components used to interconnect elements in an enterprise environment and provide various services. The scientific article focuses on the theoretical definition of the term Internet of Things, its characteristics, ecosystem, technology and Technology Stack Internet of Things. The results of the work and discussion include: mapping the application and use of the Internet of Things in various sectors, then in selected business entities, evaluating the use and defining your own definition of the Internet of Things. The examined business entities include: ABB, Airbus, Amazon, Boeing, ESI, Bosch, Caterpillar, Cisco, Intel, SAP, Siemens, Shell, Tesla.