Abstract: With the beginning of the coronavirus epidemic, and later the martial law in Ukraine, the transition to remote work increased the demand for cloud services. We, as ordinary users, use cloud services every day, store important information for us in cloud storage, work in online editors or download smartphone applications. Cloud services open up the most opportunities for business, organizations and enterprises. Cloud providers provide a high level of ease of use and information security, and also provide tools to get the most out of corporate information. The transformation of IT resources into the cloud is a complex process that requires a systematic approach. No migration plans are the same. Although migration goals may be similar, each organization or company must tailor its plan based on business goals, resources, timelines, requirements, and capabilities. For many companies, the most difficult question related to migration is "where to start formulating your plan?". For the transition to the cloud, the article highlights the main issues of migration to the cloud, the stages and problems of implementing plans. The article provides an interpretation of the concepts of transformation and migration to the cloud. The content of the process of transformation into the cloud is presented and the available migration strategies are analyzed. The external and internal factors that affect the transformation into the cloud have been formed. The author proposed stages of cloud transformation based on a project approach. The materials of the article have a scientific and methodological nature. Methodical approaches and methods for solving problems in the transformation of business to clouds are considered in the article.