This work investigates the impact of the conduction-band offset (CBO) and valence band offset (VBO) on the performance of Zn (O, S)/Cu2ZnSn (S, Se)4 solar cells by numerical simulations. The band gap alignment at the buffer-CZTS layer interface are controlled by the sulfur-to-oxygen and sulfur-to-selenium ratios. The simulation results show that the high sulfur content in the Zn (O, S) layer makes a big offset in the conduction band and high oxygen content in the in the Zn (O, S) layer eventuates in large valence band offset, that descends Cu2ZnSn (S, Se)4 solar cell performance. We established an initial device model based on an experimental device with world record efficiencies of 12.6%. This study shows that most suitable heterojunction for ZnO1-xSx/Cu2ZnSn (Sy, Se1-y)4 solar cells is when sulfur content ranging 19%–50% in the Zn (O, S) and 30%–50% in the CZTSSe. The efficiency of Cu2ZnSn (S, Se)4 solar cells will be achieved to 14.3%.