Although you've got you answer already it is worth to understand the levels of naming in FOR XML PATH().
Btw: My solution for you would be slightly different:
SELECT PA.KOD_KRESKOWY as [*]
FROM LISTY_LINIOWE_POZ_P AS LLPP INNER JOIN PACZKI AS PA on PA.ID_PACZKI = LLPP.PACZKI_ID
WHERE LISTY_LINIOWE_ID = 616665
GROUP BY PA.KOD_KRESKOWY
FOR XML PATH ('UNIT'),ROOT('UNITS'),type;
GROUP BY is better than DISTINCT
<UNIT> is more kinda row-tag. With only one column it works with the empty PATH('') too.
Try this out:
DECLARE @mockup TABLE(SomeValue VARCHAR(100), SomeNumber INT);
INSERT INTO @mockup
VALUES('blah',1)
,('blub',2);
--Standard
SELECT SomeValue
,SomeNumber
FROM @mockup
FOR XML PATH('RowTag'),ROOT('RootTag')
<RootTag>
<RowTag>
<SomeValue>blah</SomeValue>
<SomeNumber>1</SomeNumber>
</RowTag>
<RowTag>
<SomeValue>blub</SomeValue>
<SomeNumber>2</SomeNumber>
</RowTag>
</RootTag>
--The first column will be a text() node below <RowTag>
SELECT SomeValue AS [*]
,SomeNumber
FROM @mockup
FOR XML PATH('RowTag'),ROOT('RootTag')
<RootTag>
<RowTag>blah<SomeNumber>1</SomeNumber></RowTag>
<RowTag>blub<SomeNumber>2</SomeNumber></RowTag>
</RootTag>
--Both Columns have no name, funny effect...
SELECT SomeValue AS [*]
,SomeNumber AS [*]
FROM @mockup
FOR XML PATH('RowTag'),ROOT('RootTag')
<RootTag>
<RowTag>blah1</RowTag>
<RowTag>blub2</RowTag>
</RootTag>
--Same Alias for both columns, might be also unexpected
SELECT SomeValue AS SameAlias
,SomeNumber AS SameAlias
FROM @mockup
FOR XML PATH('RowTag'),ROOT('RootTag')
<RootTag>
<RowTag>
<SameAlias>blah1</SameAlias>
</RowTag>
<RowTag>
<SameAlias>blub2</SameAlias>
</RowTag>
</RootTag>
--empty <RowTag>
SELECT SomeValue
,SomeNumber
FROM @mockup
FOR XML PATH(''),ROOT('RootTag')
<RootTag>
<SomeValue>blah</SomeValue>
<SomeNumber>1</SomeNumber>
<SomeValue>blub</SomeValue>
<SomeNumber>2</SomeNumber>
</RootTag>
--no <RootTag>
SELECT SomeValue
,SomeNumber
FROM @mockup
FOR XML PATH('RowTag')
<RowTag>
<SomeValue>blah</SomeValue>
<SomeNumber>1</SomeNumber>
</RowTag>
<RowTag>
<SomeValue>blub</SomeValue>
<SomeNumber>2</SomeNumber>
</RowTag>
--No <RowTag> and no <RootTag>
SELECT SomeValue
,SomeNumber
FROM @mockup
FOR XML PATH('')
<SomeValue>blah</SomeValue>
<SomeNumber>1</SomeNumber>
<SomeValue>blub</SomeValue>
<SomeNumber>2</SomeNumber>
--No tags at all
SELECT SomeValue AS [*]
,SomeNumber AS [*]
FROM @mockup
FOR XML PATH('')
blah1blub2 <-- but this is still native XML-type!
This is important to know, because sometimes you can achieve the impossible :-D
If you want, you might test this with deeper paths too (AS [Level1/Level2]) and/or with attributes (AS [Level1/Level2/@AnAttribute]). Have fun!
FOR XML PATH (''), TYPE, ROOT ('Units').AS [*]withPATH('UNIT')...