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The aim of the paper was to present the differences in the level and structure of utilisation of services in Polish and German agriculture. An attempt to define the factors influencing these values was also done. The research covered the share of agricultural services, veterinary expenses and financial intermediation services in intermediate consumption, the value of the studied services per 1 hectare of agricultural land, 1 AWU or 1 DJP, as well as services absorptivity of agricultural production. It was proved that although a significant difference between the role of these services in Poland and Germany still exists, in many cases in 2012 it was not so considerable as in 1998. It can be also assumed that further absorption of funds from the European Union will stimulate investment processes in Polish agriculture, and progressive improvement in utilisation of services by Polish agriculture.