Electrochemical reduction of nitrate to ammonia (NO 3 RR) has been recognized as an appealing approach to realize both sustainable NH 3 production and waste nitrate removal. Herein, from the perspective of Lewis acid-base interaction, a single-atom Fe-doped V 2 O 5 (Fe-V 2 O 5 ) catalyst enriched is designed with Lewis acid sites, which present the maximum NH 3 -Faradaic efficiency of 97.1% with the corresponding NH 3 yield of 12.5 mg h −1 cm −2 at -0.7 V versus RHE. Mechanistic studies based on theoretical calculations and operando spectroscopic characterizations identify the creation of Lewis acid Fe-V pairs on Fe-V 2 O 5 , which can synergetically activate the NO 3 − , promote the hydrogenation energetics, and restrain the hydrogen evolution, leading to the enhanced NO 3 RR activity and selectivity.