Jungermannia exsertifolia Steph. subsp. cordifolia (Dumort.) Váa has been erroneously reported from Poland twice. These data were published in 1885 and 1975 from the Tatra Mountains and Beskid Sdecki Range (Western Carpathians) area. This paper presents the first correct record of J. exsertifolia subsp. cordifolia from Poland and the Tatra Mountains. It is also the third confirmed locality of this plant in the entire area of the Tatra Mountains.