The game in the Romanian capital kicks off at 8:45 p.m. Warsaw time.
Captained by striker Robert Lewandowski, Poland will be looking to build on last month's convincing 6-0 home win over Romania.
Poland are ranked 37th in the world by FIFA, while Romania are 58th.
Under coach Jan Urban, Poland are third in Group B4 with four points from four matches, behind leaders Sweden on 10 points and Bosnia and Herzegovina on eight. Romania have yet to earn a point.
Poland can no longer finish first and secure automatic promotion to League A. That place will go to either Sweden or Bosnia and Herzegovina.
Poland can still finish second and reach a promotion playoff, but would need to win their remaining matches against Romania and Sweden and hope Bosnia and Herzegovina collect no more than one point from their final two games.
Poland play Romania away on Saturday before hosting Sweden in Wrocław on Tuesday.
The second-place team in the group will enter a playoff for promotion to League A.
(gs)
Source: IAR/PAP