Progressive smart photovoltaic technologies including heterostructures a-SiC/c-Si with ITO antireflection film are one of the prospective replacements of conventional photovoltaic silicon technology. Our paper is focused on the investigation of heterostructures a-SiC/c-Si provided with a layer of ITO (indium oxide/tin oxide 90/10 wt.%) which acts as a passivating and antireflection coating. Prepared photovoltaic cell structure was investigated at various temperatures and the influence of temperature on its operation was searched. The investigation of the dynamic properties of heterojunction PV cells was carried out using impedance spectroscopy. The equivalent AC circuit which approximates the measured impedance data was proposed. Assessment of the influence of the temperature on the operation of prepared heterostructure was carried out by analysis of the temperature dependence of AC equivalent circuit elements.