Legal basis

Legal determinants of the EU - Directives	Description
Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures	It replaces the previous legislation - Directive 93/89/EEC - repealed by the Court of Justice in 1995. It harmonizes the conditions under which national authorities may levy taxes, tolls and user charges on goods transported by road.
Directive 2011/76/EU of the European Parliament and of the Council of 27 September 2011 amending Directive 1999/62/EC on the charging of heavy goods vehicles for the use of certain infrastructures	The amendment allowed Member States to diversify their tolls more widely, considering the costs of air pollution and noise, including the level of congestion in certain areas. It also indicates the mechanisms for allocating revenues, supporting the allocation of additional revenues for investments aimed at achieving the goals of sustainable transport, e.g., new technologies in vehicle construction or infrastructure.

Legal determinants of the EU - Directives

Description

Directive 1999/62/EC of the European Parliament and of the Council of 17 June 1999 on the charging of heavy goods vehicles for the use of certain infrastructures

It replaces the previous legislation - Directive 93/89/EEC - repealed by the Court of Justice in 1995. It harmonizes the conditions under which national authorities may levy taxes, tolls and user charges on goods transported by road.

Directive 2011/76/EU of the European Parliament and of the Council of 27 September 2011 amending Directive 1999/62/EC on the charging of heavy goods vehicles for the use of certain infrastructures

The amendment allowed Member States to diversify their tolls more widely, considering the costs of air pollution and noise, including the level of congestion in certain areas. It also indicates the mechanisms for allocating revenues, supporting the allocation of additional revenues for investments aimed at achieving the goals of sustainable transport, e.g., new technologies in vehicle construction or infrastructure.

National legal conditions - Acts	Description
Act of March 21, 1985 on Public Roads	Consolidated text Announcement of the Marshal of the Sejm of the Republic of Poland of June 25, 2021 on the publication of the uniform text of the Public Roads Act It regulates issues related to the collection of electronic tolls that enable a comprehensive definition of, among others, vehicles that are subject to electronic toll collection, it specifies the issues of fines, punishments, EETS services
Act of 6 May 2020 on the Amendment to the Act on Public Roads and Certain Other Acts	As amended, the legal status as of May 6, 2020. It determines the creation of solutions aimed at ensuring a modern and effective electronic toll collection in a way that minimizes the nuisance and costs incurred by the user of public roads by creating, inter alia, legal basis for the operation of the KAS Electronic Toll Collection System for electronic toll collection based on satellite positioning technology.
Act of March 21, 1985 on Public Roads	Consolidated text, unified legal status as of July 21, 2020.
Act of 27 October 1994 on toll motorways and the National Road Fund	Consolidated text Announcement of the Marshal of the Sejm of the Republic of Poland of November 18, 2020, on the publication of the uniform text of the Act on toll motorways and on the National Road Fund It defines the principles of financing the construction of toll motorways and national roads from the funds of the National Road Fund, the principles of concluding construction and operation contracts and charging tolls for using motorways
Act of April 15, 2021, amending the act on toll motorways and on the National Road Fund and certain other acts	It regulates issues related to, among others, the toll for using a motorway on concession sections, electronic payment of the toll by transferring geolocation data to SPOE KAS, purchasing an electronic motorway ticket, appointing the Head of KAS as the body controlling the correctness of paying the toll for using the motorway, rules of checking the correctness of payment of the toll by users of light vehicles, as well as in the road control mode
Act of 23 July 2021 amending the act on investment funds and management of alternative investment funds	It specifies the period of validity and the rate of 75% of the electronic toll using the KAS Electronic Toll Collection System.

Legal national conditions - Regulations	Description
Regulation of Council of Ministers on the list of national roads or their sections on which the toll shall be collected electronically and the rates of electronic toll payment of 22 March 2011	Consolidated text Announcement of the Prime Minister of 9 December 2020 on the publication of the uniform text of the Regulation of Council of Ministers on the list of national roads or their sections on which the toll shall be collected electronically and the rates of electronic toll payment. It specifies national roads or their A, S, GP and G class sections on which electronic toll is collected and determines the rates of electronic tolls.
Regulation of the Minister of Infrastructure of 24 June 2020 on the method of determining the occurrence of a road safety hazard or the occurrence of an event reducing the level of this safety	It specifies the method of determining the occurrence of a road safety hazard or the occurrence of an event reducing the level of this safety.
Regulation of the Minister of Infrastructure of September 27, 2003 on detailed activities of the authorities in matters related to the admittance of a vehicle to traffic and specimen documents in these matters	Consolidated text Announcement of the Minister of Infrastructure of 4 October 2019 on the publication of the consolidated text of the Regulation of the Minister of Infrastructure on detailed actions of authorities in matters related to the admission of a vehicle to traffic and specimen documents in these matters.
Regulation of the Minister of Infrastructure of 3 December 2020 amending the regulation on detailed actions of authorities in matters related to the admission of a vehicle to traffic and specimen documents in these matters	As amended, legal status as of December 3, 2020.
Regulation of the Minister of Infrastructure and Development of 27 August 2015 on the payment and settlement of electronic tolls	Legal status as of August 27, 2015 It specifies the mode, method and date of payment, transfer and settlement of electronic tolls as well as the procedure for refunding unduly collected electronic tolls.
Regulation of the Minister of Transport, Construction and Maritime Economy of 25 April 2012 on toll rates for the use of a motorway	Legal status as of April 25, 2012 It specifies the rates of tolls for 1 kilometer of a motorway broken down by vehicle categories
Regulation of the Minister of Finance, Funds and Regional Policy of 11 May 2021 on the method of authentication of a public road user for the purpose of registration in the register of electronic toll payers	The Regulation governs how to authenticate the user of public roads for the purpose of the registration in the register of electronic toll payers
Regulation of the Minister of Finance, Funds and Regional Policy of 8 June 2021 on electronic tolls collected within the Electronic Toll Collection System of the National Revenue Administration and transfer of fines	The Regulation governs issues related to settlements and payments in the Electronic Toll Collection System of the National Revenue Administration, which ensures equal treatment of users
Ordinance of the Minister of Finance, Funds and Regional Policy of 18 August 2021 amending the ordinance on the definition of obligations within the competence of the head of a tax office entitled to demand performance by way of administrative enforcement and the local jurisdiction of the head of a tax office	It concerns the authorization of the competent Head of a Tax Office to issue summons referred to additional fees
ANNOUNCEMENT OF THE MINISTER OF FINANCE, FUNDS AND REGIONAL POLICY of 28 July 2021 on information related to electronic toll collection using short-range communication technology (DSRC)	It specifies the expiry date of the electronic toll collection system using the DSRC technology for vehicles with a maximum permissible weight of more than 3.5 tons, including buses regardless of their permissible total weight, and the date ending the possibility of purchasing and using electronic toll collection devices in short-range communication technology (DSRC).
Regulation of the Minister of Finance, Funds and Regional Policy of 6 July 2021 on the designation of the National Revenue Administration body to perform certain tasks related to the payment of an additional fee	It concerns the appointment of the Director of the Tax Chamber in Lodz to perform tasks related to the handling of the additional fee (e.g., issuing summons, examining objections, issuing decisions, notifications)
Regulation of the Minister of Finance, Funds and Regional Policy of 5 July 2021 on the designation of the National Revenue Administration body to perform certain electronic toll collection tasks	It concerns the appointment of the Director of the Tax Chamber in Lodz to perform tasks related to electronic toll collection (including confirmation of whether the data entered in the register of electronic toll payers at the stage of self-registration in SPOE KAS, as was not confirmed during authentication, is consistent with the documents attached to the register, deleted data, notifications of deletion and receipt, digitally mapped powers of attorney submitted to the register
Ordinance of the Minister of Finance, Funds and Regional Policy of July 1, 2021, on returning additional fee and examining objections	It regulates the issues of returning the additional fee, the method and time limit for considering objections raised, in a uniform manner for all participants
Regulation of the Minister of Finance, Funds and Regional Policy of June 21, 2021, on a model receipt for the collected deposit referred to in art. 37 gg of par. 1. 1 of the Act of October 27, 1994, on toll motorways and on the National Road Fund	It specifies the cash deposit receipt model as a strict accounting print
Announcement of the Minister of Finance, Funds and Regional Policy of June 22, 2021, on information on the launch of the KAS Electronic Toll Collection System	It defines the date of launching the ICT system for electronic toll collection by the Head of KAS.
Regulation of the Minister of Finance, Funds and Regional Policy of June 16, 2021, on the designation of a tax office to whose bank account the deposit referred to in art. 37 gg of par. 1. 1 of the Act of October 27, 199 shall be paid	It concerns the designation of the Tax Office in Bydgoszcz, to whose bank account the deposit is paid in the event of failure to pay the toll for using a motorway by persons residing or having their registered office outside the country.
Regulation of the Council of Ministers of 29 September 2021 amending the regulation on national roads or their sections where electronic tolls are collected and the rates of electronic tolls	It determines the amount of the electronic toll rates for a kilometer of a national road or its section