The 31-year-old equalled Robin van Persie's record of 50 goals in their last outing in June when the Dutch beat Malta 8-0 as they won a second match in Group G.
There had been some doubt over Depay's fitness for Thursday's match in Rotterdam as he only recently returned to club action for Corinthians in Brazil, but coach Ronald Koeman told a Wednesday press conference the striker was fit and in line to start the match.
Depay, who has 102 caps, scored his first goal for the Dutch at the 2014 World Cup against Australia in Porto Alegre, Brazil, becoming the Netherlands' youngest ever goalscorer at the tournament at the age of 20.
In their bid to qualify for next year's finals in North America, the Netherlands have won their opening two qualifiers and see the clash against Poland as key to their chances of winning the group and qualifying automatically.