Since the structure of flows in distribution systems is made up of various flows: flows of raw materials, materials, semi-finished products, finished products and information, etc., the flow structure in distribution systems is greatly influenced and affected by the developmental implications in the technological, economic and social sphere. of human life. Changes caused by the intensity of development, in advance, affect human needs and habits, given the new situation, the requirements of users and / or participants in dust distribution systems are compounded. To meet these and other requirements, the logistics industry as well as distribution systems are gradually evolving into Logistics 4.0. The key parameter, that is, the element for successful transition / evolution of the logistics industry into the Logistics 4.0 industry is the implementation or application of the "Internet of Things" technology concept. It is a smart technology that enables the collection, storage and exchange of information between people, machines and devices through wireless internet access. The aim of the research is to theoretically evaluate and present the range of possibilities offered by technologies based on the concept of the Internet of Things. In this diploma paper, the impact of the use of smart technologies, based on the Internet of Things, on distribution systems is analyzed, and the advantages and disadvantages of implementing the Internet of Things technologies on distribution systems are described and explained in more detail.