As primary drivers and modifiers of soil ecosystem processes, it remains unclear whether microbial metabolic limitation in sandy soil will affect its community structure and how microbial community responds to resource limitation. Hence, we investigated the relationship between soil microbial community and resource limitation in the Horqin Sandy land, a representative sandy ecosystem in northern China. Enzyme stoichiometric vector analysis revealed that microbial carbon (C) and nitrogen (N) limitation decreased with vegetation restoration, while phosphorus (P) limitation increased, indicating a shift from N limitation to P limitation from the semimobile dunes to semi-fixed dunes. Total N (TN) and total P (TP) were most closely associated with microbial community richness, although the influences of electrical conductivity (EC), pH and topographic factors (latitude, longitude, and elevation) were also significant. Co-occurrence network and linear mixed-effects model analyses demonstrated significant correlations (p < 0.05) between key nutrient-cycling microorganisms and C or nutrient limitation (MCL or MNL). Vegetation restoration enhanced soil carbon and nutrient levels, the abundance of keystone taxa, and microbial biomass, and. These changes subsequently altered extracellular enzyme activities, which affected the limitation of microbial resources. This pattern suggests that soil microorganisms adjust their resource acquisition strategies through low-cost metabolic investments to balance energy and nutrient constraints. Our findings provide critical insight into the response mechanisms of microbial community structure to energy and nutrient limitation in sandy ecosystems undergoing restoration.