Nowadays, enterprises understand that the implementation and management of information technologies is a step towards improving not only the selected process (in the studied case in the area of production processes, logistics processes and auxiliary processes), but also the entire organization. Existing literature emphasizes the role of IoT in improving logistics efficiency, predictive maintenance and production automation. However, differences in IoT adoption in different countries and company sizes remain insufficiently researched. The research focused on countries that have not kept up with digital transformation trends in order to understand what are the main obstacles in their case. Addressing this research gap is essential for decision makers and business leaders who want to support digitalization strategies in the manufacturing sector. The following research problem was posed in the paper: What is the importance and impact of the use of IoT technology in selected processes on the development of enterprises in the economies of EU countries? The aim of the study was to determine the similarities in the development of EU member states in terms of the level of IoT technology use in logistics and production processes in small, medium and large enterprises of the manufacturing sector. The scope of the study includes the analysis of data on the use of IoT in production, logistics and auxiliary processes in small, medium and large enterprises in the EU. The results contribute to a better understanding of digital transformation trends and provide recommendations for increasing IoT implementation in industrial environments.