The two nations head into their Group D fixture in Berlin on the back of narrow defeats at the hands of Netherlands and France respectively.
On Sunday afternoon, Poland initially took the lead in their showdown versus Oranje, only for Wout Weghorst to complete the turnaround shortly after his introduction in the closing stages.
Meanwhile, Austria were competitive against 2022 World Cup runners-up France, only to succumb 1-0 courtesy of an own goal from Max Wober late in the first half.
As a result, neither team can afford a second successive loss in Germany, raising the stakes ahead of just their third meeting in 16 years.
Poland hope Lewandowski return will act as catalyst
Head coach Michal Probierz has talked up the prospect of Robert Lewandowski being a difference maker should he be able to feature after a minor groin issue.
The Eagles will be hoping to have their record goalscorer available as they bid to avoid losing their first two matches at a European Championship for the first time.
Coincidentally, each of the previous second matches at their other four European Championship appearances have ended in draws.
On three of those occasions, Poland have finished bottom of the group, and defeat on Friday would leave them needing to defeat France next week to avoid that unwanted feat occurring again.
Austria looking to extend 46-year streak
Meanwhile, Ralf Rangnick will hope that his Austria side can bounce back to extend a streak that has lasted since the 1978 World Cup.
Austria have not suffered three successive defeats at a major tournament since their participation at that competition in Argentina.
As well as the loss to Les Bleus, Austria went down by a 2-1 scoreline to eventual winners Italy in their last-16 showdown at Euro 2020.
On a positive note, though, being beaten by France represented just their second defeat in 17 matches. Their only other loss came against Belgium, who ran out 3-2 victors in a Euro 2024 qualifier in October.