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.

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.