The article aims to review the determinants of the emergence and expansion of early internationalizing firms in Poland. The authors present the results of an empirical study on this subject. The paper discusses the key theoretical concepts related to the early internationalization of enterprises. The authors also offer a classification of motives for foreign expansion. Based on a literature review, the authors describe the basic factors determining the establishment of early internationalizing firms – which are also known as born globals – including environmental and situational factors as well as the specific features of the firms’ founders. In the study, an empirical method based on group interviews was used, covering managers in 10 small and medium-sized enterprises (SMEs) from various industries. The interview transcripts were analyzed using the content analysis method based on a set of categories developed by the authors. The researchers found that a particularly important role in the emergence and expansion of early internationalizing firms in Poland is played by determinants related to the characteristics of these firms’ managers and their ability to use their previous experience in the context of opportunities available on foreign markets. Poland’s early internationalizing firms were mainly driven by proactive motives when expanding abroad, while reactive motives were treated as complementary. These findings are compatible with the results of research studies in other countries, the authors say, attesting to the similarity of internationalization processes among both Polish and foreign SMEs. However, this conclusion still needs to be confirmed by quantitative research, Kowalik and Baranowska-Prokop say.