The game at the Polish capital's National Stadium kicks off at 8:45 p.m. Warsaw time.
The Poles, captained by star striker Robert Lewandowski, are looking to deliver a strong performance against their lower-ranked opponents on home turf.
Poland are ranked 37th worldwide by football's governing body FIFA, while Romania are No. 54 in the FIFA table.
Poland, under coach Jan Urban, opened their Nations League campaign by drawing 0-0 against Bosnia and Herzegovina in Warsaw on September 25. The Polish team was then beaten 1-3 by Sweden in its second game in Group 4 of League B in Stockholm on September 28.
After two rounds of fixtures, Poland are third in their Nations League group, with one point.
After Friday's game against Romania, Poland will travel to Zenica to play Bosnia and Herzegovina away from home in their next Nations League fixture on October 5.
Poland's final two Nations League matches are scheduled for November, away to Romania on November 14 and at home against Sweden in Wrocław three days later.
Poland were relegated from Division A under former coach Michał Probierz in the autumn of 2024 after finishing last in a group containing Portugal, Croatia and Scotland.
Scotland also went down after losing in the relegation playoffs.
Poland are now seeking a return to the top division. The winner of their Division B group will earn direct promotion, while the runner-up will have a chance to advance through a playoff.
The third-place team will enter a playoff to avoid relegation, while the fourth-place team will drop to Division C.
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Source: IAR/PAP, TVP Sport