The match in Berlin kicks off at 6 p.m. (CEST), with Poland looking to make their mark at the European championships after a disappointing Euro 2020 campaign.
The championships, held by the European football governing body UEFA, opened on June 14 and run until July 14 in 10 cities in Germany.
Poland lost 1-2 to the Netherlands in its opening group-stage fixture on June 16.
Poland boss Michał Probierz said ahead of the tournament that his team was aiming to advance to the knockout stages of Euro 2024 and "will do everything to make that happen."
Poland are ranked 26th worldwide by football's governing body FIFA, while Austria are No. 25 in the FIFA table.
After facing off against Austria on Friday, the Poles will play France in their final Euro 2024 group-stage fixture on June 25.
Poland failed to get past the group stage at the postponed Euro 2020 tournament, where they suffered a defeat to Slovakia before drawing with Spain and losing the decisive game against Sweden.
The Polish team made it through to the quarterfinals of the Euro 2016 championships in France, losing to Portugal on penalties.
Poland reached the last 16 of the 2022 World Cup in Qatar before being eliminated by eventual runners-up France.
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Source: TVP Sport, IAR, PAP