The article provides an overview of the Polish BPO/ITO industry, which is one of the fastest growing sectors of the national economy. It first discusses the trends in technology, management and foreign direct investment which are currently shaping the growth and pace of globalization of services. Next, the author examines the current state of the business services industry in Poland (number of companies, employment, type and geographical scope of provided services), most popular Polish locations for BPO/ITO, major investment incentives (governmental grants, corporate income tax exemption in the special economic zones), as well as the recent changes to the Labour code which will make easier for business service providers working for foreign clients to operate on Sundays and public holidays.