Two layer system from sputtered indium tin oxide (ITO) and gallium doped zinc oxide (Ga:ZnO, GZO) were studied for transparency in the visible electromagnetic range, reflectivity in the near infrared range, conductivity and valent band for a solar cells with quantum dots. The bi-layer coatings produced at optimized oxygen partial pressure, films thickness and surface roughness exhibit improved optical properties without worsening the electrical parameters, even if additional oxygen introduction during the reactive sputtering of the GZO. With an average optical transmittance of 91.3% in the visible range, average reflection and resistivity lower than 0.4 × 10−2 Ω.cm, these coatings are suitable for top electrode in the solar cells. The obtained results reveal that multilayered stacks of transparent ITO/Ga-doped ZnO coatings possess relatively low surface roughness (7–9 nm) and appropriate refractive index. The additional oxidation of GZO films induces modification of the film thickness and respectively of their optical performances.