The electrocatalytic carbon dioxide reduction (ECR) to fuels and feedstocks driven by renewable energy is a promising approach to alleviate the environmental and energy crisis. Recently, high-performance ECR catalysts for producing simple products has been achieved. However, the producing of chemicals with high industrial significance still remains challenging. Coupling the reduction of CO 2 and nitrogenous small molecules (N 2 , NO 2 , NH 3 etc.) is one potential solution and is currently attracting increased interest. Here, we propose a rational perspective of constructing heterogeneous dual-active site catalysts (DACs) for the C−N coupling in ECR, which could provide isolated dual sites for coupling the C and N intermediates and thus improve the C−N coupling efficiency. In this Perspective, by investigating the possible pathway of C− N coupling reaction in the co-reduction process of CO 2 with nitrogenous molecules and the reported strategies for building DACs, we discuss and project the potential strategies and challenges for the in-depth construction of C−N coupling tandem DACs systems. These insights may open up opportunities to develop high-efficiency DACs for diverse coupling electrocatalytic reactions and offer higher economic benefits and broader application prospects of electrocatalysis.