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This article attempts to approximate the conditions of process of virtualization of business activity in the aspect of virtual enterprises. The theoretical basis of the publication is therefore a reflection on the essence and functioning of virtual enterprises. The virtual enterprises operate in the Internet and all economic processes are carried out electronically. The practical part of the article is based on the results of research. The aim of research was to try to identify the virtual enterprises’ perception of society. The method of collection data was personal interview. Respondents participating in the research were asked about their perception of virtual enterprises. The results of the research have provided interesting informtion and introduced to the process of virtualization of business activity in the aspect of virtual enterprises. In addition, the article presents a fragment of the latest data on the use of information and communication technologies in Polish enterprises and issues related to e-commerce.
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