A fluorine compound represented by Formula (1) is provided. The above fluorine compound is effective for introducing a fluorine atom into a compound having an active group such as an oxygen-containing functional group, and it can be used for uses of surface treatment, cleaning and coating. Further, after the fluorination reaction, the above compound is recovered and can be reused as a starting material for producing the above fluorine compound, and it is useful for various fluorination processes. ##STR1##

(wherein X represents a nitrogen or phosphorus atom; R₀, R₁, and R₂ represent hydrogen, an alkyl group or aryl group which may have a substituent, and they each may be the same or different; and R₀, R₁, and R₂ may be combined with each other to form a ring).