Sheet 01 · law and public data

Construction digitalisation in Poland: what is already digital, and since when

The construction diary, the building logbook, permit applications, invoices and BIM. Polish law and public data in one place, with a source for every sentence and the date we checked it.

A number in square brackets leads to its source at the foot of the page. This is not legal advice: the law changes, which is why every source carries the date it was read.

A-01

Deadlines

The dates that mark the digitalisation of building in Poland: those already passed, and those still to come.

  1. The rules on the building logbook kept in the c-KOB system begin to apply.[1]Source 1: Dz.U. 2022 poz. 1557, art. 9 pkt 3

  2. The rules on the Electronic Construction Diary (EDB) enter into force.[2]Source 2: Sejm ELI, Dz.U. 2022 poz. 1557, wejście w życie[3]Source 3: Ustawa z 7 lipca 2022 r. o zmianie ustawy Prawo budowlane, Dz.U. 2022 poz. 1557, art. 1 pkt 21

  3. KSeF becomes mandatory for firms whose 2024 sales exceeded PLN 200 million including VAT.[4]Source 4: Ministerstwo Finansów, KSeF: Od kiedy trzeba wystawiać faktury w KSeF?

  4. KSeF becomes mandatory for all other firms.[4]Source 4: Ministerstwo Finansów, KSeF: Od kiedy trzeba wystawiać faktury w KSeF?

  5. The period ends in which small invoices, up to PLN 10,000 including VAT a month, may stay outside KSeF.[4]Source 4: Ministerstwo Finansów, KSeF: Od kiedy trzeba wystawiać faktury w KSeF?[5]Source 5: Ustawa z 5 sierpnia 2025 r. o zmianie ustawy o podatku od towarów i usług, Dz.U. 2025 poz. 1203

  6. The last day paper construction diaries are issued, except for works on closed areas.[6]Source 6: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47v

  7. The deadline by which owners and managers holding a paper building logbook must open it in c-KOB.[7]Source 7: Dz.U. 2022 poz. 1557, art. 6 ust. 3[8]Source 8: Dz.U. 2025 poz. 1847, art. 6

A-02

The construction diary

How a construction diary is kept, and until when a paper one may be issued.

  1. The Building Law lets a construction diary be kept in paper form or in electronic form.[9]Source 9: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 1

  2. An electronic diary is kept in one system: the Electronic Construction Diary, Elektroniczny Dziennik Budowy, EDB for short.[10]Source 10: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 3

  3. GUNB, the Polish building control authority, calls EDB the official government application for every task that keeping a construction diary requires.[11]Source 11: GUNB, Elektroniczny Dziennik Budowy

  4. The rules on EDB entered into force on 27 January 2023.[2]Source 2: Sejm ELI, Dz.U. 2022 poz. 1557, wejście w życie[3]Source 3: Ustawa z 7 lipca 2022 r. o zmianie ustawy Prawo budowlane, Dz.U. 2022 poz. 1557, art. 1 pkt 21

  5. Paper construction diaries are issued until 31 December 2031. The exception is works on closed areas designated by the Minister of National Defence, the interior minister, the head of the Internal Security Agency or the head of the Foreign Intelligence Agency: for them the deadline does not apply.[6]Source 6: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47v

  6. When EDB was introduced, that deadline was 31 December 2029. An act of 4 December 2025 moved it by two years, and widened the exception from areas closed by the Minister of National Defence to areas closed by four authorities.[3]Source 3: Ustawa z 7 lipca 2022 r. o zmianie ustawy Prawo budowlane, Dz.U. 2022 poz. 1557, art. 1 pkt 21[12]Source 12: Ustawa z 4 grudnia 2025 r. o zmianie ustawy Prawo budowlane, Dz.U. 2025 poz. 1847, art. 1

  7. GUNB says the electronic diary will replace the paper one in the future.[13]Source 13: GUNB, 61. szkolenie na Akademii GUNB: Elektroniczny Dziennik Budowy, 30.10.2025

A-03

The building logbook

Where the building logbook is kept, and what happens to paper logbooks.

  1. The building logbook is opened and kept in electronic form, in the c-KOB system.[14]Source 14: Prawo budowlane, Dz.U. 2026 poz. 524, art. 60h ust. 1

  2. The exception: for buildings located wholly or partly on closed areas, the logbook is kept on paper.[15]Source 15: Prawo budowlane, Dz.U. 2026 poz. 524, art. 60h ust. 2

  3. The rules on the logbook kept in the c-KOB system have applied since 1 January 2023.[1]Source 1: Dz.U. 2022 poz. 1557, art. 9 pkt 3

  4. Owners and managers who keep a paper logbook must open one in c-KOB. The 2022 act gave them until 31 December 2026, and the 2025 act moved that deadline to 31 December 2031.[7]Source 7: Dz.U. 2022 poz. 1557, art. 6 ust. 3[8]Source 8: Dz.U. 2025 poz. 1847, art. 6

  5. Using c-KOB needs only a web browser or a smartphone, and opening a logbook is free.[16]Source 16: GUNB, Cyfrowa Książka Obiektu Budowlanego

A-04

Applications and the authority

Where applications are filed, and how building control is digitalising itself.

  1. The Building Law names the e-Budownictwo portal as the place to generate, among other filings, an application for a building permit.[17]Source 17: Prawo budowlane, Dz.U. 2026 poz. 524, art. 79a ust. 1

  2. In September 2025 the e-Budownictwo Wnioski service offered 34 electronic forms.[18]Source 18: GUNB, Nowe udogodnienia w serwisie e-Budownictwo Wnioski, 12.09.2025

  3. In 2025 the Digital Poland Projects Centre granted GUNB over PLN 57 million for the SOPAB 1.0 project, from the European Funds for Digital Development 2021-2027 programme.[19]Source 19: Ministerstwo Cyfryzacji, Ponad 57 milionów złotych na cyfryzację administracji budowlanej, 28.02.2025

  4. In January 2026 a basic version of SOPAB was available, and work on SOPAB 1.0 was under way.[20]Source 20: GUNB, Szkolenia z obsługi SOPAB, 14.01.2026

B-01

Where Polish construction stands

How many diaries, logbooks and accounts the state systems hold, and how construction fares in the statistics of digitalisation.

In the state systems

almost5,000

electronic construction diaries kept in EDB, according to the ministry, as of 28 July 2026.[21]Source 21: Ministerstwo Rozwoju i Technologii, odpowiedź na interpelację nr 18709, 5.08.2026, pkt 5

almost85,000

building logbooks kept in c-KOB, as of 28 July 2026. GUNB has no information that would let it say what share of all buildings that is.[22]Source 22: Ministerstwo Rozwoju i Technologii, odpowiedź na interpelację nr 18709, 5.08.2026, pkt 6

almost170,000

active accounts of individuals in the e-Budownictwo Wnioski service, as of 27 July 2026.[23]Source 23: Ministerstwo Rozwoju i Technologii, odpowiedź na interpelację nr 18709, 5.08.2026, pkt 3

The ministry gives counts, not shares, and paper diaries are still being issued. So these figures cannot tell how much of all building work is already recorded in EDB.[9]Source 9: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 1[21]Source 21: Ministerstwo Rozwoju i Technologii, odpowiedź na interpelację nr 18709, 5.08.2026, pkt 5[22]Source 22: Ministerstwo Rozwoju i Technologii, odpowiedź na interpelację nr 18709, 5.08.2026, pkt 6

Construction against the economy

Very low digital intensityShare of enterprises with 10 or more persons employed that have a very low digital intensity index, 2024, according to Eurostat.[24]Source 24: Eurostat, isoc_e_diin2, construction (F), enterprises with 10 or more persons employed, 2024[25]Source 25: Eurostat, isoc_e_diin2, all enterprises without the financial sector, 10 or more persons employed, 2024
Very low digital intensity
Construction, Poland
46.85%
Construction, EU
38.5%
All enterprises, Poland
29.99%
All enterprises, EU
26.35%

All enterprises in Eurostat’s sense: without the financial sector, agriculture and mining. Here, lower is better.

ERP, CRM or BI softwareShare of enterprises with 10 or more persons employed that use ERP, CRM or BI software, 2025, according to GUS, the Polish statistics office.[26]Source 26: GUS, Wykorzystanie technologii informacyjno-komunikacyjnych w przedsiębiorstwach w 2025 r., tablica 12
ERP, CRM or BI software
Construction, Poland
29.6%
All enterprises, Poland
43.3%

All enterprises in GUS’s sense: without section K, finance and insurance.

Paid cloud servicesShare of enterprises with 10 or more persons employed that buy cloud services, 2025, according to GUS.[27]Source 27: GUS, Wykorzystanie technologii informacyjno-komunikacyjnych w przedsiębiorstwach w 2025 r., tablica 14
Paid cloud services
Construction, Poland
43.5%
All enterprises, Poland
55.3%

All enterprises in GUS’s sense: without section K, finance and insurance.

Artificial intelligenceShare of enterprises with 10 or more persons employed that use artificial intelligence, 2025, according to GUS.[28]Source 28: GUS, Wykorzystanie technologii informacyjno-komunikacyjnych w przedsiębiorstwach w 2025 r., tablica 15
Artificial intelligence
Construction, Poland
2.6%
All enterprises, Poland
8.7%

All enterprises in GUS’s sense: without section K, finance and insurance.

So Polish construction trails both construction across the EU and the Polish economy as a whole.[24]Source 24: Eurostat, isoc_e_diin2, construction (F), enterprises with 10 or more persons employed, 2024[25]Source 25: Eurostat, isoc_e_diin2, all enterprises without the financial sector, 10 or more persons employed, 2024

C-01

What digitalising a building site means

How the European Commission’s construction sector observatory understands it, and which technologies it covers.

  1. The European Construction Sector Observatory understands the digitalisation of construction as more than BIM alone: it also covers data acquisition, the automation of processes, and digital information and analysis.[29]Source 29: European Construction Sector Observatory, Digitalisation in the construction sector, 2021, section 1.1

  2. The observatory’s 2021 report studies twelve digital technologies.[30]Source 30: European Construction Sector Observatory, Digitalisation in the construction sector, 2021, section 1.2

  3. The same report counts construction among the least digitalised sectors of the economy.[31]Source 31: European Construction Sector Observatory, Digitalisation in the construction sector, 2021, section 1.1

Selected technologies and terms

BIM
Building Information Modelling: a digital form of construction and asset operations.[32]Source 32: European Construction Sector Observatory, 2021, glossary: BIM
Common data environment (CDE)
A system for managing a project’s data and information.[33]Source 33: EU BIM Task Group, Handbook for the introduction of BIM by the European Public Sector, 2017
Digital building permits
The building permit process is considered a promising use case for automation through digital data about buildings.[34]Source 34: European Construction Sector Observatory, 2021, section 3.2.4: digital building permits
Digital building logbook
A common repository for all relevant building data.[35]Source 35: European Construction Sector Observatory, 2021, box 23: digital building logbook
Sensors
Any device that collects data and monitors an aspect of a construction project: a site, a building or a machine.[36]Source 36: European Construction Sector Observatory, 2021, glossary: sensors
Internet of Things (IoT)
Connecting devices, sensors, vehicles and other equipment to the internet.[37]Source 37: European Construction Sector Observatory, 2021, glossary: Internet of Things
3D scanning
Creating a 3D model of a real-world object or construction by scanning it from every angle.[38]Source 38: European Construction Sector Observatory, 2021, glossary: 3D scanning
Drones
Unmanned aerial vehicles carrying high-resolution cameras and other scanning equipment.[39]Source 39: European Construction Sector Observatory, 2021, glossary: drones
Robotics
Devices with robotic arms that repeat tasks such as laying floor tiles or bricks.[40]Source 40: European Construction Sector Observatory, 2021, glossary: robotics
Digital twin
A real-time digital representation of a building or of infrastructure.[41]Source 41: European Construction Sector Observatory, 2021, glossary: digital twin
Virtual reality (VR)
A detailed virtual model of the project that places the user inside it.[42]Source 42: European Construction Sector Observatory, 2021, glossary: virtual reality
C-02

What is ready and what is a pilot

How mature each technology is, according to the observatory’s 2021 report.

  1. Sensors most matureMaturity: 3 of 3

    Sensors have the highest level of market maturity and technological readiness.[43]Source 43: European Construction Sector Observatory, 2021, executive summary

  2. 3D scanning and the Internet of Things increasingly usedMaturity: 2 of 3

    3D scanning is increasingly used. The Internet of Things is not yet widely adopted, although it is developing rapidly.[44]Source 44: European Construction Sector Observatory, 2021, executive summary

  3. Drones, robots and 3D printing mixedMaturity: 2 of 3

    Drones are increasingly used, while robots and 3D printing are still at the development phase and used only for very specific, limited tasks.[45]Source 45: European Construction Sector Observatory, 2021, executive summary

  4. Digital twins pilotsMaturity: 1 of 3

    Digital twins are for the moment limited to a few pilot projects.[46]Source 46: European Construction Sector Observatory, 2021, executive summary

  5. VR, AR and artificial intelligence in developmentMaturity: 1 of 3

    Virtual and augmented reality and artificial intelligence are still at development stages and not yet market ready.[47]Source 47: European Construction Sector Observatory, 2021, executive summary

D-01

BIM in Polish public tenders

Whether a contracting authority may or must require BIM, and how far the 2020 goal still is.

  1. The 2014 EU public procurement directive lets Member States require specific electronic tools, such as BIM tools, for public works contracts and design contests.[48]Source 48: Directive 2014/24/EU on public procurement, Art. 22(4)

  2. The Polish Public Procurement Law lets a contracting authority require offers prepared with electronic building-data modelling tools. It may, and is not obliged to.[49]Source 49: Prawo zamówień publicznych, Dz.U. 2026 poz. 793, art. 69 ust. 1

  3. A 2020 government roadmap aimed for Poland to reach, by 2025, a level of BIM adoption close to the one the United Kingdom required at the time.[50]Source 50: Ministerstwo Rozwoju, Mapa drogowa dla wdrożenia metodyki BIM w zamówieniach publicznych, 2020

  4. The law as consolidated in 2026 still holds no general BIM mandate, so that aim was not reached in statute.[49]Source 49: Prawo zamówień publicznych, Dz.U. 2026 poz. 793, art. 69 ust. 1[50]Source 50: Ministerstwo Rozwoju, Mapa drogowa dla wdrożenia metodyki BIM w zamówieniach publicznych, 2020

  5. In 2022 the Minister of Development and Technology set up a working group on BIM.[51]Source 51: Ministerstwo Rozwoju i Technologii, Sektor budowlany na cyfrowej ścieżce rozwoju, 30.08.2023

  6. The observatory’s 2021 report gives only 12% of Polish construction companies as using BIM.[52]Source 52: European Construction Sector Observatory, 2021, section 2.2: BIM adoption

  7. In its December 2023 strategy, the Polish Chamber of Civil Engineers finds BIM adoption at an early stage and fairly disorganised.[53]Source 53: Polska Izba Inżynierów Budownictwa, Strategia w zakresie wdrażania BIM, grudzień 2023

  8. The same strategy holds that digitalisation should reach every party and every stage of the building cycle, on a clear and complete footing in law.[54]Source 54: Polska Izba Inżynierów Budownictwa, Strategia w zakresie wdrażania BIM, grudzień 2023, rozdział 4

D-02

KSeF reached the site office

What changed in invoicing, construction firms included.

  1. The 2025 EU directive on VAT in the digital age makes electronic invoicing the default system for issuing invoices.[55]Source 55: Council Directive (EU) 2025/516, VAT in the digital age, recitals

  2. Issuing invoices in KSeF became mandatory on 1 February 2026 for firms whose 2024 sales exceeded PLN 200 million including VAT, and on 1 April 2026 for all others, contractors and subcontractors included.[4]Source 4: Ministerstwo Finansów, KSeF: Od kiedy trzeba wystawiać faktury w KSeF?

  3. From 1 April to 31 December 2026, invoices worth up to PLN 10,000 including VAT a month in total may be issued outside KSeF.[4]Source 4: Ministerstwo Finansów, KSeF: Od kiedy trzeba wystawiać faktury w KSeF?[5]Source 5: Ustawa z 5 sierpnia 2025 r. o zmianie ustawy o podatku od towarów i usług, Dz.U. 2025 poz. 1203

D-03

Why bother

What, according to research, drives the digitalisation of construction, and what holds it back.

  1. The World Economic Forum wrote in 2016 that engineering and construction had been hesitant to embrace new technology, and that its labour productivity had stagnated accordingly.[56]Source 56: World Economic Forum and BCG, Shaping the Future of Construction, 2016

  2. The same report estimated that a 1% rise in construction productivity worldwide could save 100 billion dollars a year.[57]Source 57: World Economic Forum and BCG, Shaping the Future of Construction, 2016, introduction

  3. The observatory names the need to improve productivity and cut costs, and market demand, as the main drivers.[58]Source 58: European Construction Sector Observatory, 2021, executive summary: drivers

  4. It names the cost of equipment and software, the lack of a skilled workforce, and the lack of awareness of digital technologies as the three main barriers.[59]Source 59: European Construction Sector Observatory, 2021, executive summary: challenges

E-01

Glossary

The Polish terms the statutes and the authorities use.

Elektroniczny Dziennik Budowy (EDB)
the state system in which the electronic construction diary is kept[10]Source 10: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 3
Cyfrowa Książka Obiektu Budowlanego (c-KOB)
the system in which the building logbook is opened and kept[14]Source 14: Prawo budowlane, Dz.U. 2026 poz. 524, art. 60h ust. 1[16]Source 16: GUNB, Cyfrowa Książka Obiektu Budowlanego
portal e-Budownictwo
the portal that generates, among other filings, the building permit application[17]Source 17: Prawo budowlane, Dz.U. 2026 poz. 524, art. 79a ust. 1
e-Budownictwo Wnioski
the electronic forms service on that portal[18]Source 18: GUNB, Nowe udogodnienia w serwisie e-Budownictwo Wnioski, 12.09.2025
narzędzia elektronicznego modelowania danych budowlanych
the statutory phrase for BIM tools in the Public Procurement Law[49]Source 49: Prawo zamówień publicznych, Dz.U. 2026 poz. 793, art. 69 ust. 1
metodyka BIM
BIM as a working method, in the words of the government roadmap[50]Source 50: Ministerstwo Rozwoju, Mapa drogowa dla wdrożenia metodyki BIM w zamówieniach publicznych, 2020
E-02

Frequently asked questions

Does a construction diary have to be electronic?

No. A diary may be kept on paper or electronically, in the EDB system. Paper diaries are issued until 31 December 2031, and for works on closed areas that deadline does not apply.[6]Source 6: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47v[9]Source 9: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 1[10]Source 10: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 3

Is the building logbook already electronic?

Yes. The logbook is opened and kept in the c-KOB system, except for buildings on closed areas. Owners and managers holding a paper logbook have until 31 December 2031 to open it in c-KOB.[7]Source 7: Dz.U. 2022 poz. 1557, art. 6 ust. 3[8]Source 8: Dz.U. 2025 poz. 1847, art. 6[14]Source 14: Prawo budowlane, Dz.U. 2026 poz. 524, art. 60h ust. 1[15]Source 15: Prawo budowlane, Dz.U. 2026 poz. 524, art. 60h ust. 2

Must a public contracting authority require BIM?

No. The Public Procurement Law lets a contracting authority require electronic building-data modelling tools, but does not oblige it to.[49]Source 49: Prawo zamówień publicznych, Dz.U. 2026 poz. 793, art. 69 ust. 1

Since when must a construction firm issue invoices in KSeF?

Since 1 February 2026 if its 2024 sales exceeded PLN 200 million including VAT, and since 1 April 2026 otherwise. Until the end of 2026, invoices worth up to PLN 10,000 including VAT a month in total may be issued outside KSeF.[4]Source 4: Ministerstwo Finansów, KSeF: Od kiedy trzeba wystawiać faktury w KSeF?[5]Source 5: Ustawa z 5 sierpnia 2025 r. o zmianie ustawy o podatku od towarów i usług, Dz.U. 2025 poz. 1203

Does EMALINO replace EDB, c-KOB or KSeF?

No. These are state systems, and the electronic construction diary and the building logbook are kept only in EDB and c-KOB. EMALINO, the publisher of this page, is none of these systems.[10]Source 10: Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 3[14]Source 14: Prawo budowlane, Dz.U. 2026 poz. 524, art. 60h ust. 1

F-01

Where EMALINO fits

This page is published by EMALINO. EDB, c-KOB, e-Budownictwo and KSeF are state systems: EMALINO is none of them and replaces none of them.

Below are EMALINO’s plans, in its own words.

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G-01

Sources

Every source with the date we checked that it still says what we quote.

  1. [1]Dz.U. 2022 poz. 1557, art. 9 pkt 3api.sejm.gov.plread 7 October 2026
  2. [2]Sejm ELI, Dz.U. 2022 poz. 1557, wejście w życieapi.sejm.gov.plread 7 October 2026
  3. [3]Ustawa z 7 lipca 2022 r. o zmianie ustawy Prawo budowlane, Dz.U. 2022 poz. 1557, art. 1 pkt 21api.sejm.gov.plread 7 October 2026
  4. [4]Ministerstwo Finansów, KSeF: Od kiedy trzeba wystawiać faktury w KSeF?ksef.podatki.gov.plread 7 October 2026
  5. [5]Ustawa z 5 sierpnia 2025 r. o zmianie ustawy o podatku od towarów i usług, Dz.U. 2025 poz. 1203api.sejm.gov.plread 7 October 2026
  6. [6]Prawo budowlane, Dz.U. 2026 poz. 524, art. 47vapi.sejm.gov.plread 7 October 2026
  7. [7]Dz.U. 2022 poz. 1557, art. 6 ust. 3api.sejm.gov.plread 7 October 2026
  8. [8]Dz.U. 2025 poz. 1847, art. 6api.sejm.gov.plread 7 October 2026
  9. [9]Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 1api.sejm.gov.plread 7 October 2026
  10. [10]Prawo budowlane, Dz.U. 2026 poz. 524, art. 47c ust. 3api.sejm.gov.plread 7 October 2026
  11. [11]GUNB, Elektroniczny Dziennik Budowye-dziennikbudowy.gunb.gov.plread 7 October 2026
  12. [12]Ustawa z 4 grudnia 2025 r. o zmianie ustawy Prawo budowlane, Dz.U. 2025 poz. 1847, art. 1api.sejm.gov.plread 7 October 2026
  13. [13]GUNB, 61. szkolenie na Akademii GUNB: Elektroniczny Dziennik Budowy, 30.10.2025gov.plread 7 October 2026
  14. [14]Prawo budowlane, Dz.U. 2026 poz. 524, art. 60h ust. 1api.sejm.gov.plread 7 October 2026
  15. [15]Prawo budowlane, Dz.U. 2026 poz. 524, art. 60h ust. 2api.sejm.gov.plread 7 October 2026
  16. [16]GUNB, Cyfrowa Książka Obiektu Budowlanegoc-kob.gunb.gov.plread 7 October 2026
  17. [17]Prawo budowlane, Dz.U. 2026 poz. 524, art. 79a ust. 1api.sejm.gov.plread 7 October 2026
  18. [18]GUNB, Nowe udogodnienia w serwisie e-Budownictwo Wnioski, 12.09.2025gov.plread 7 October 2026
  19. [19]Ministerstwo Cyfryzacji, Ponad 57 milionów złotych na cyfryzację administracji budowlanej, 28.02.2025gov.plread 7 October 2026
  20. [20]GUNB, Szkolenia z obsługi SOPAB, 14.01.2026gov.plread 7 October 2026
  21. [21]Ministerstwo Rozwoju i Technologii, odpowiedź na interpelację nr 18709, 5.08.2026, pkt 5api.sejm.gov.plread 7 October 2026
  22. [22]Ministerstwo Rozwoju i Technologii, odpowiedź na interpelację nr 18709, 5.08.2026, pkt 6api.sejm.gov.plread 7 October 2026
  23. [23]Ministerstwo Rozwoju i Technologii, odpowiedź na interpelację nr 18709, 5.08.2026, pkt 3api.sejm.gov.plread 7 October 2026
  24. [24]Eurostat, isoc_e_diin2, construction (F), enterprises with 10 or more persons employed, 2024ec.europa.euread 7 October 2026
  25. [25]Eurostat, isoc_e_diin2, all enterprises without the financial sector, 10 or more persons employed, 2024ec.europa.euread 7 October 2026
  26. [26]GUS, Wykorzystanie technologii informacyjno-komunikacyjnych w przedsiębiorstwach w 2025 r., tablica 12stat.gov.plread 7 October 2026
  27. [27]GUS, Wykorzystanie technologii informacyjno-komunikacyjnych w przedsiębiorstwach w 2025 r., tablica 14stat.gov.plread 7 October 2026
  28. [28]GUS, Wykorzystanie technologii informacyjno-komunikacyjnych w przedsiębiorstwach w 2025 r., tablica 15stat.gov.plread 7 October 2026
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