Polish National Catholics believe and accept the doctrine of transubstantiation, that the two species used (i.e., bread and wine) become the literal Body, Blood, Soul, and Divinity of Christ at the consecration, and also the related doctrine of the real presence that the Eucharist remains Jesus Christ even after the conclusion of Mass. PNCC doctrine concludes the Mystical Presence of Christ, thus the essence of Eucharistic theology is maintained.
The consecration takes place during the Canon of the Mass, incorporating both the Words of Institution as spoken by Christ at the Last Supper and the conferring of the Holy Ghost over the elements. As in the Maronite Church and several other Eastern rite churches, the Eucharist (i.e., Holy Communion) is given by intinction, where the Consecrated Host is partially dipped in the Consecrated Wine and then placed on the tongue of the receiver. Even if only one of the consecrated elements is available or received, the fullness of Christ is still present and received since each fragment of either species contains the fullness of Christ.
Altar rails are common in PNCC parishes and are used during the distribution of Holy Communion. The recipients of Holy Communion are encouraged to kneel if able, out of reverence to the Eucharist.