> \documentclass[12pt,openany]{mwbk}
> \usepackage{polski}
> \usepackage[utf8]{inputenc}
> \usepackage[T1]{fontenc}
> \usepackage{lipsum}
>
> \begin{document}
> \lipsum [1]
> żółty
>
> \end{document}

You don't need inputenc for UTF-8 with xelatex or lualatex, because both have
native support for UTF-8. But you should use fontspec instead of fontenc:

\documentclass[12pt,openany]{mwbk}
\usepackage{polski}
\usepackage{fontspec}
\usepackage{lipsum}

\begin{document}
\lipsum [1]
żółty

\end{document}

(Note, that this may fail if you're using a new LuaTeX, e.g., from TLcontrib,
but an old oberdiek.luatex.lua, e.g., from TeX Live 2012.)

Using xelatex you may also want to use

\usepackage{polyglossia}
\setdefaultlanguage{polish}

instead of \usepackage{polski}.

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