Mandatory payment collateral

How to determine the minimum value of the collateral

The minimum value of the collateral to be provided by user will be determined according to the following formula:

Z = S x R x 1.3


Z - minimum value of collateral for a specific vehicle,

S - anticipated mileage (kilometers) on national roads or sections where electronic toll is collected within 45 days,

R - rate of electronic toll for a specific vehicle, as prescribed by the legislation issued on the basis of Article 13ha(6) of the Act of law.

The guarantee amount should be determined on the basis of the number of registered vehicles or predicted registrations for a Billing Account within a Billing Account Set, and the predicted use of the network of toll roads by these vehicles. It has to cover the maximum volume of use of the toll road network for 1.5 month (monthly debit note + 14-day time limit for payment). If any additional vehicles are assigned to a particular Billing Account, the user will have to increase the guarantee amount as needed. The fundamental principle is that whatever the number of vehicles registered in a Billing Account, the sum of toll payments must be covered by the guaranteed amount. 

How to present a collateral?

A user registered in the e-TOLL Registry of electronic toll payers who has a set of postpaid billing accounts has to present a security in either of the following forms:

  • Cash, or
  • Bank or insurance guarantee - irrevocable, unconditional, payable on first demand, or
  • Third party surety.

Cash collateral

Payment for a cash collateral can be made by bank transfer to the bank account specified during registration in e-TOLL electronic toll collection system, dedicated to payment of cash collateral. For online registration, the account number for payment of a security deposit (collateral) will be available in the Online Customer Account (OCA); for registration at a Customer Service Point (CSP), this account number will be provided by CSP employee. You can also pay a cash deposit with a bank card (however not a fleet card) or using a mobile payment system (BLIK or PayByLink).

Bank or insurance guarantee

The user is required to obtain a guarantee and submit such guarantee to the Head of the National Revenue Administration for approval, in the following form:

  • Original guarantee as a hard copy

By signing up to the e-TOLL Registry of Electronic Toll Payers, the User is required to attach a digital representation (scanned copy) of the guarantee in the Online Customer Account (OCA) and send the original guarantee to the Head of the National Revenue Administration not later than on the next business day after registration.

The original guarantee should be sent to the following address:

Ministerstwo Finansów – Krajowa Administracja Skarbowa

Wydział Obsługi Rozliczeń i Płatności

Departament Poboru Opłat Drogowych

Świętokrzyska 12

00-916 Warszawa

  • Guarantee issued in electronic form

A guarantee issued in electronic form, signed with a qualified electronic signature, should be e-mailed via the issuer of the guarantee (Bank or Insurance Company) to:

As soon as the original guarantee document is served upon the Head of the National Revenue Administration, the User will be notified of the approval or rejection of the submission through the communication channel selected at the time of registration (e-mail, text message).

Until the guarantee document is approved by the Head of NRA, the User may pay electronic toll in the prepaid option, after opening a Billing Account for that variant and registering vehicles in that account.


A guarantee can be issued in the Polish language or in another language, and in the latter case will be submitted together with a sworn translation. The guarantee document must include all the applicable provisions shown in the form of guarantee. If any of these provisions are missing, the guarantee will not be accepted. 

Specimens of guarantees are available in the Specimen documents section.

Third party surety

A collateral furnished as a surety from the Fleet Card Operator registering a user on e-TOLL will not require any additional security.

A surety can be given by an organization whose debt repayment capacity rating in the calendar year in which the surety is issued is the following:

  • At least BBB+ or Baa1 by the rating agencies identified in the legislation passed on the basis of Article 2c(3) of the Act of 8 May 1997 on Sureties and Guarantees Issued by the State Treasury and Certain Legal Persons, or
  • Equivalent to at least BBB+ or Baa1 by internationally recognized rating agencies.

Duration of collateral

A cash collateral is deposited for an unlimited term. A bank/insurance guarantee should be issued at least for a minimum period of 1 year.

60 days before the lapse of the current guarantee validity period, the user will be notified of the requirement to present a renewed guarantee not later than 30 days before the end of the validity period of the current guarantee. Nevertheless, the user is still required to monitor the validity and the amount specified in the collateral set up for a specific Billing Accounts Set.

A postpaid account user has to maintain and refill the collateral throughout the period of using the account. If a user fails to provide the original renewed collateral document not later than 30 days before the lapse of the validity period of the existing guarantee or surety, that user’s Billing Accounts will cease to operate as postpaid accounts, and equivalent prepaid accounts will be created by the Toll Charger accordingly, with 0 PLN account balance. In such case, the user will have to comply with and implement the requirements applicable to toll paying users of prepaid accounts. The above specified conversion will take place at 2:00 p.m. on the last day of the time limit for renewing the collateral.


If a user registers any additional vehicles in the electronic toll payers registry in the postpaid mode, such a user will be required to increase the amount of the collateral accordingly.

The fundamental principle is that whatever the number of registered vehicles, the sum of toll payments must be covered by the guaranteed amount.

Collateral amount calculator

We have made available a tool to quickly calculate the amount of collateral needed at Collateral amount calculator