diff --git a/addons/l10n_pl/migrations/13.0.2.0/openupgrade_analysis_work.txt b/addons/l10n_pl/migrations/13.0.2.0/openupgrade_analysis_work.txt
new file mode 100644
index 000000000000..367348722724
--- /dev/null
+++ b/addons/l10n_pl/migrations/13.0.2.0/openupgrade_analysis_work.txt
@@ -0,0 +1,148 @@
+---Models in module 'l10n_pl'---
+---Fields in module 'l10n_pl'---
+---XML records in module 'l10n_pl'---
+DEL account.account.tag: l10n_pl.tag_pl_01 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_02 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_03 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_04 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_05 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_06 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_07 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_08 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_09 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_10 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_11 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_12 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_13 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_14 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_15 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_16 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_17 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_18 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_19 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_20 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_21 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_22 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_23 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_24 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_25 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_26 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_27 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_28 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_29 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_30 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_31 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_32 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_33 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_34 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_35 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_36 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_37 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_38 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_39 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_40 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_41 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_42 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_43 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_44 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_45 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_46 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_47 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_48 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_49 (noupdate)
+DEL account.account.tag: l10n_pl.tag_pl_50 (noupdate)
+# DONE: pre-migration: noupdate off
+
+NEW account.account.template: l10n_pl.chart20000100
+# NOTHING TO DO: new record
+
+DEL account.account.type: l10n_pl.account_type_nonbalance (noupdate)
+DEL account.account.type: l10n_pl.account_type_tax (noupdate)
+# DONE: pre-migration: noupdate off and remove relations to account.account
+
+account.chart.template: l10n_pl.pl_chart_template (noupdate switched)
+# DONE: pre-migration: noupdate off
+
+NEW account.fiscal.position.template: l10n_pl.fiscal_position_template_4 (noupdate)
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_art_28b
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_art_33a
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_do_US
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_do_przeniesienia
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_do_zwrotu_180_dni
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_do_zwrotu_25_dni
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_do_zwrotu_60_dni
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_dostawa_towarow
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_eksport_towarow
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_import_uslug
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_kasy_rejestrujace
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_kraj_22_lub_23
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_kraj_3_lub_5
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_kraj_7_lub_8
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_kraj_zwolnione
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_nabycie_towarow
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_nad_naleznym
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_pl_03_01_01_04_02
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_art_14_5
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_art_28b
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_art_33a
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_deklaracji
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_do_zwrotu
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_import_uslug
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_kraj_22_lub_23
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_kraj_3_lub_5
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_kraj_7_lub_8
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_nabycie_towarow
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_okresie
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_podatnik_nabywca
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_pozostalych_nabyc
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_razem_c
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_razem_d
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_s_trwale
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_s_trwalych
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_transp_termin
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatek_uslug_pozostalych
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_podatnik_nabywca
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_poza_kraj
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_razem_c
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_razem_d
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_towary_art_129
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_uslug_pozostalych
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_uslug_s_trwale
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_uslugi_art_100_1_4
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_uslugi_kraj_0
+NEW account.tax.report.line: l10n_pl.account_tax_report_line_zaniechaniem_poboru
+# NOTHING TO DO: new records
+
+DEL account.tax.template: l10n_pl.vp_leas_purchase_1
+DEL account.tax.template: l10n_pl.vp_leas_purchase_2
+DEL account.tax.template: l10n_pl.vp_leas_sale_1
+DEL account.tax.template: l10n_pl.vp_leas_sale_2
+DEL account.tax.template: l10n_pl.vz_imp_tow_podatek_nalezny
+DEL account.tax.template: l10n_pl.vz_imp_tow_podatek_naliczony
+DEL account.tax.template: l10n_pl.vz_impu_podatek_nalezny
+DEL account.tax.template: l10n_pl.vz_impu_podatek_naliczony
+DEL account.tax.template: l10n_pl.vz_nabu_2
+DEL account.tax.template: l10n_pl.vz_nabu_podatek_naliczony
+DEL account.tax.template: l10n_pl.vz_stal_podatek_nalezny
+DEL account.tax.template: l10n_pl.vz_stal_podatek_naliczony
+DEL account.tax.template: l10n_pl.vz_unia_podatek_nalezny
+DEL account.tax.template: l10n_pl.vz_unia_podatek_naliczony
+# NOTHING TO DO: noupdate=0 records
+
+DEL res.country.state: l10n_pl.CA01 (noupdate)
+DEL res.country.state: l10n_pl.CA02 (noupdate)
+DEL res.country.state: l10n_pl.CA03 (noupdate)
+DEL res.country.state: l10n_pl.CA04 (noupdate)
+DEL res.country.state: l10n_pl.CA05 (noupdate)
+DEL res.country.state: l10n_pl.CA06 (noupdate)
+DEL res.country.state: l10n_pl.CA07 (noupdate)
+DEL res.country.state: l10n_pl.CA08 (noupdate)
+DEL res.country.state: l10n_pl.CA09 (noupdate)
+DEL res.country.state: l10n_pl.CA10 (noupdate)
+DEL res.country.state: l10n_pl.CA11 (noupdate)
+DEL res.country.state: l10n_pl.CA12 (noupdate)
+DEL res.country.state: l10n_pl.CA13 (noupdate)
+DEL res.country.state: l10n_pl.CA14 (noupdate)
+DEL res.country.state: l10n_pl.CA15 (noupdate)
+DEL res.country.state: l10n_pl.CA16 (noupdate)
+# DONE: pre-migration: noupdate off
\ No newline at end of file
diff --git a/addons/l10n_pl/migrations/13.0.2.0/pre-migration.py b/addons/l10n_pl/migrations/13.0.2.0/pre-migration.py
new file mode 100644
index 000000000000..5bed0112b399
--- /dev/null
+++ b/addons/l10n_pl/migrations/13.0.2.0/pre-migration.py
@@ -0,0 +1,139 @@
+# Copyright 2022 Macopedia <https://www.macopedia.com>
+# License AGPL-3.0 or later (http://www.gnu.org/licenses/agpl.html).
+
+from openupgradelib import openupgrade
+
+_xml_noupdate_to_zero = (
+    'tag_pl_01',
+    'tag_pl_02',
+    'tag_pl_03',
+    'tag_pl_04',
+    'tag_pl_05',
+    'tag_pl_06',
+    'tag_pl_07',
+    'tag_pl_08',
+    'tag_pl_09',
+    'tag_pl_10',
+    'tag_pl_11',
+    'tag_pl_12',
+    'tag_pl_13',
+    'tag_pl_14',
+    'tag_pl_15',
+    'tag_pl_16',
+    'tag_pl_17',
+    'tag_pl_18',
+    'tag_pl_19',
+    'tag_pl_20',
+    'tag_pl_21',
+    'tag_pl_22',
+    'tag_pl_23',
+    'tag_pl_24',
+    'tag_pl_25',
+    'tag_pl_26',
+    'tag_pl_27',
+    'tag_pl_28',
+    'tag_pl_29',
+    'tag_pl_30',
+    'tag_pl_31',
+    'tag_pl_32',
+    'tag_pl_33',
+    'tag_pl_34',
+    'tag_pl_35',
+    'tag_pl_36',
+    'tag_pl_37',
+    'tag_pl_38',
+    'tag_pl_39',
+    'tag_pl_40',
+    'tag_pl_41',
+    'tag_pl_42',
+    'tag_pl_43',
+    'tag_pl_44',
+    'tag_pl_45',
+    'tag_pl_46',
+    'tag_pl_47',
+    'tag_pl_48',
+    'tag_pl_49',
+    'tag_pl_50',
+    'account_type_nonbalance',
+    'account_type_tax',
+    'pl_chart_template',
+    'CA01',
+    'CA02',
+    'CA03',
+    'CA04',
+    'CA05',
+    'CA06',
+    'CA07',
+    'CA08',
+    'CA09',
+    'CA10',
+    'CA11',
+    'CA12',
+    'CA13',
+    'CA14',
+    'CA15',
+    'CA16'
+)
+
+
+def update_account_account_user_type_id(env):
+    """Some relations in account.account model to account.account.types were moved to account.account module"""
+    openupgrade.logged_query(
+        env.cr, """
+        UPDATE account_account
+        SET user_type_id = (SELECT id FROM account_account_type WHERE name = 'Off-Balance Sheet')
+        WHERE code in (
+            '29-010-000',
+            '29-020-000',
+            '29-030-000'
+        );
+        """
+    )
+    openupgrade.logged_query(
+        env.cr, """
+        UPDATE account_account
+        SET user_type_id = (SELECT id FROM account_account_type WHERE name = 'Current Liabilities')
+        WHERE code in (
+            '22-010-000',
+            '22-030-100',
+            '22-030-200',
+            '22-030-300',
+            '22-030-400',
+            '22-030-500',
+            '22-030-600',
+            '22-040-000',
+            '22-040-100',
+            '22-040-200',
+            '22-040-300',
+            '22-040-400',
+            '22-040-500',
+            '87-010-000'
+        );
+        """
+    )
+    openupgrade.logged_query(
+        env.cr, """
+        UPDATE account_account
+        SET user_type_id = (SELECT id FROM account_account_type WHERE name = 'Current Assets')
+        WHERE code in (
+            '22-020-100',
+            '22-020-200',
+            '22-020-300',
+            '22-020-400',
+            '22-020-500',
+            '22-020-600',
+            '87-020-000'
+        );
+        """
+    )
+
+
+@openupgrade.migrate()
+def migrate(env, version):
+    update_account_account_user_type_id(env)
+    openupgrade.set_xml_ids_noupdate_value(
+        env,
+        'l10n_pl',
+        _xml_noupdate_to_zero,
+        False
+    )
diff --git a/odoo/openupgrade/doc/source/modules120-130.rst b/odoo/openupgrade/doc/source/modules120-130.rst
index 618c762704f3..79d8904e28e0 100644
--- a/odoo/openupgrade/doc/source/modules120-130.rst
+++ b/odoo/openupgrade/doc/source/modules120-130.rst
@@ -375,7 +375,7 @@ missing in the new release are marked with |del|.
 +----------------------------------------------+-------------------------------------------------+
 |l10n_pe                                       |                                                 |
 +----------------------------------------------+-------------------------------------------------+
-|l10n_pl                                       |                                                 |
+|l10n_pl                                       | Done                                            |
 +----------------------------------------------+-------------------------------------------------+
 |l10n_pt                                       |                                                 |
 +----------------------------------------------+-------------------------------------------------+