It is crucial to develop highly efficient, selective and low-overpotential electrocatalysts for CO2 reduction. This paper proposes an efficient iron and nickel single-atom catalyst using Janus MoSSe as the substrate to reduce CO2 to CO by using DFT calculations. The adsorption of a single TM atom like Fe, Co, Ni, Ru, Rh, Pd, Os, Ir and Pt on Janus MoSSe monolayer results in a decrease in band gap, which may accelerate the catalytic CO2 reduction. The excellent catalytic activity of Fe@MoSSe and Ni@MoSSe is owing to the high d-band center and hence the strong TM-CO2 bonding. The asymmetric structure of Janus MoSSe creates the local built-in electric field, which further increases by about 8% or 0.8% after the adsorption of single Ni or Fe atom so as to afford the better electrocatalytic performances for reduction of CO2 to CO in both TM modified systems. So, this work proposes the catalysts Fe@MoSSe and Ni@MoSSe with good selectivity and activity for CO2 reduction by revealing their underlying mechanisms, and Janus MoSSe may be used as a potential substrate material for CO2 reduction catalysts.