Titanium dioxide (TiO₂) has been widely used as a photocatalyst in CO₂ reduction reaction (CO₂RR) due to its low cost, high stability, and strong absorption in the close-to-visible ultra-violet (UV) range. However, TiO₂ films suffer from poor selectivity in CO₂ reduction due to their unfavorable electronic properties. In this work, we address this challenge by fabricating ultra-thin (14 nm) defective TiO₂ films (TiO₂-DTF) to enhance the selectivity of CO₂RR towards formate. TiO₂ sol was prepared using a facile and reproducible sol-gel method and directly deposited onto the surface of the electrode, forming a uniform, ultra-thin TiO₂ layers with a high number of defects. The activity of the TiO₂-DTF catalyst was studied in both photochemical and photoelectrochemical CO₂RR, indicating that the applied potential increases both the yield and selectivity of CO₂RR to formate. The TiO₂-DTF photocathode exhibited remarkable formate production during CO₂ reduction, achieving exceptional Faradaic efficiencies of up to 45 %. To elucidate the mechanism of photoelectrochemical CO₂RR on TiO₂-DTF, an in-situ attenuated total reflection Fourier-transform infrared spectroscopy (in-situ ATR-FTIR) was used and experimental results were supported by density functional theory (DFT) calculations. This study demonstrates that ultra-thin highly defective TiO₂ film, prepared using the cost-effective and environmentally friendly sol-gel method, can be used as photoelectrocatalyst for CO₂ reduction.