The analysis of Lithuanian and foreign authors scientific literature related to the competitive strategy are laid in thesis of Master work. In this final work are analyzed theoretical presumptions of gaining competitive advantage. Based on strategy formation methodic suggested by scientists, have been prepared virtual services competitive strategy formation model, which includes stages of analyze of interior and exterior environment, competitive strategy preparation, estimation and realization. According to the prepared virtual services competitive strategy formation model and based on the done research of services popularity and the level of quality, was formed virtual services competitive strategy of enterprise providing virtual services.