hydrogen storage and formate fuel cells. [5] Notably, a tremendous amount of reports are devoted to exploring the advanced electrocatalysts for formate production through the electrochemical CO 2 reduction reaction (CO 2 RR). Among these catalysts, In-based materials, including oxides, [6][7][8] nitrides, [9] sulfides, [10,11] MOFs, [12][13][14][15] pure metal, [16,17] and singleatom catalysts, [18,19] have attracted extensive attentions owing to their features of high formate selectivity and low toxicity. However, these catalysts still suffer the problems of large thermodynamic energy barrier and sluggish kinetic activity. Therefore, it is essential to develop a kind of efficient In-based catalysts for enhancing the catalytic activity of CO 2 RR.As is well known, the adsorption and hydrogenation processes are of great importance for converting the CO 2 to value-added chemicals. [20] All kinds of strategies have been explored to optimize the adsorption and hydrogenation processes of CO 2 RR, such as heterojunction engineering, [21][22][23] defect engineering, [24][25][26] doping engineering [27,28] etc. For instance, the adsorption capacity of CO 2 increases obviously by coupling the SnS nanosheets with the N-species, thus achieving a high formate selectivity of 92.6% with a significant formate partial current density of 41.1 mA cm -2 at a low overpotential of 0.9 V versus RHE. [29] O-vacancy confined in ZnO nanosheetsThe electrochemical conversion of CO 2 into hydrocarbons is an important approach to store sustainable energy and address climate concerns. However, it is a huge challenge to unearth a promising model for elucidating the role of dopants and vacancies on catalysts upon CO 2 electroreduction. Herein, porous indium oxynitride nanosheets with simultaneous incorporation of nitrogen dopant and oxygen vacancy (V o -N-InON) are reported for achieving efficient CO 2 conversion to formic acid (HCOOH). As a result, the catalyst exhibits an extremely high formate selectivity of 95.1% at a low potential of −0.8 V versus reversible hydrogen electrode (RHE) compared with pristine In 2 O 3 , V o -In 2 O 3 , and InN, delivering a large partial current density of 121.1 mA cm -2 for formate production at −1.13 V versus RHE in the flow cell. Density functional theory calculations reveal that the generation of *OCHO intermediate is the ratedetermining step. The synergistic effect between nitrogen dopants and oxygen vacancies contributes to the activation of CO 2 , facilitates the charge transfer, and reduces the reaction free energy of *OCHO protonation. This work not only discloses a fundamental understanding of synergistic effects between nitrogen dopants and oxygen vacancies to improve catalytic performance, but also provides an effective platform toward CO 2 conversion.