Electrochemical nitrate reduction (NO 3 RR) to ammonia production is regarded as one of the potential alternatives for replacing the Haber-Bosch technology for realizing artificial ammonia synthesis. In this study, a CuCo 2 O 4 /CuO−Ar heterostructure in the shape of dandelion nanospheres formed by nanoarrays has been successfully constructed, demonstrating excellent NO 3 RR performance. Experimental results indicate that Ar plasma etching of CuCo 2 O 4 /CuO-Ar significantly increases the content of oxygen vacancies compared to the sample of CuCo 2 O 4 /CuO-Air etched by air plasma, resulting in improved NO 3 RR performance. Density functional theory calculations further confirm that the existence of more oxygen vacancies effectively decreases the energy barrier of nitrate adsorption, which is due to the generation of more oxygen vacancies facilitating nitrate adsorption and weakening the N−O bonds of nitrate after plasma treatment. As a result, CuCo 2 O 4 /CuO-Ar exhibits a high NH 3 yield of 0.55 mmol h −1 cm −2 and a Faraday efficiency of 95.07% at the optimal potential of −0.9 V (vs RHE) in a neutral medium. Importantly, CuCo 2 O 4 /CuO-Ar also showcases excellent electrocatalytic stability. This study presents new views on the design and structure regulation of NO 3 RR electrocatalysts and their potential applications in the future.