Poland scored three times in six minutes during the first period to open a 3-0 lead in Nottingham.
Jack Prince cut the deficit for GB in the second period before Damian Kapica put the visitors three up again.
"We were very flat in the first but I was pleased with how we responded," said GB head coach Peter Russell.
"These games are all about preparing the squad for Belfast."
The two sides play each other again on Saturday in Coventry.
Great Britain's men lost 4-1 to Poland in the first of two friendlies between the sides as they prepare for the World Championship in Belfast.