We demonstrate temporal-, spatial-and temperature-dependent expression of five host microRNAs and target mRNAs in potato leaves after potato virus Y (PVY) inoculation. A novel gene, Ny-DG, conferring resistance to PVY was mapped on chromosome IX in the diploid potato clone DG 81-68. At 20°C, the PVY NTN strain was localized in the inoculated leaves without symptoms. At 28°C, necrotic lesions were observed in both the inoculated leaves and the non-inoculated upper leaves and the virus spread systemically, which indicates overcoming the resistance. At 0.5 h post-inoculation and 3-day postinoculation (dpi), PVY led to significant changes in the levels of the tested miRNAs and their targets only in a small number of cases. At 6 dpi, in the inoculated leaves at 28°C, the increased expression of stu-miR162, stu-miR168a and stu-miR482 (PotatoMir1005353123_x15854) promoted the downregulation of their targets DCL1, AGO1-2 and Cc-nbs-lrr, respectively. The expression of stu-miR482 (PotatoMir1005658171_x16170) and stu-miR172e remained unchanged, whereas their targets Gpa2 and TOE3 were downregulated. However, in the inoculated leaves at 20°C, all five tested miRNAs and their targets showed parallel downregulation. In the noninoculated upper leaves, changes in gene expression levels, namely downregulation, were only detected for the tested five miRNAs at 28°C. We conclude that the expression patterns of the tested miRNAs and targets were altered differently not only at different time points post-inoculation but also in the inoculated and upper leaves, and their accumulation levels were related to the type of reaction, which in turn was dependent on temperature.