e-TOLL is an advanced solution developed, implemented, maintained and monitored by the Head of the National Revenue Administration, with the toll collection functionality for vehicles driven on toll sections of roads in Poland under the management of the General Directorate of National Roads and Motorways. Toll collection in e-TOLL began on 24 June 2021. Whereas on 1 October e-TOLL replaced the previous viaTOLL system and became the only electronic toll collection system in Poland. Since the beginning of its operation over 1.2 million vehicles have been registered in it.

It is based on the Global Navigation Satellite System for user position location with the use of virtual gates.

Every user of a vehicle with maximum authorised weight exceeding 3.5 tonnes can choose the most convenient method of transmission of location data to the system: via a free application installed on their mobile device; via an external location system, factory mounted in their vehicle (ELS); or using On-Board Units (OBU).

System users can use the free app for paying electronic toll and for handling the obligations of sensitive goods carriers in SENT-GEO.

Access to the location data transmission devices is based on an open on-board unit (OBU) and external location system (ELS) distribution and sales model, with an extensive choice of legal options, e.g. involving a deposit, sale, or rental. Hence, an OBU or an ELS can be obtained on free market terms.

Since 1 December 2021, the toll collection system for passenger cars and motorcycles (vehicles with a GVM below 3.5 tons) will be changed on the toll sections of the A2 Konin - Stryków and A4 Wrocław - Sośnica motorways managed by GDDKiA. The e-TOLL system will replace the Manual Toll Collection System operating until November 30 this year. Passage through toll plazas will take place without barriers.

Drivers will no longer pay drives at toll booths on the basis of a cardboard ticket, but on the basis of an electronic e-ticket or in the e-TOLL PL application.