The article deals with the determinants of the process of internationalization among small and medium-sized enterprises in Poland. In particular, Nowiński and Nowara set out to determine the relationship between the intensity of exports and the geographical diversification of exports, on the one hand, and variables such as the experience of companies on foreign markets, their size and the use of niche strategies, on the other. The analysis is based on empirical data obtained through a survey. Research methods used by the authors include non-parametric Spearman correlation analysis, Mann-Whitney U test, and multiple regression analysis. The results obtained show that the level of internationalization is related to factors such as company resources and skills as well as experience gained abroad—including both the experience of a company on export markets and experience brought to the company by international executives. The authors found a significant relationship between imports of intermediate goods and the level of internationalization of enterprises. On the other hand, there is no significant relationship between the level of internationalization and the size of a company, the authors say. Nowiński and Nowara conclude that the intensity of exports depends on factors such as a company’s export experience and the level of global integration in a sector, while the number of foreign markets targeted is less significant. Generally, the analyzed variables better reflect the intensity rather than geographical diversification of exports, the authors say.