It was shown that it is possible to use a series of ammonium and phosphonium salts as effective catalysts for the preparative synthesis of tris(polyfluoroalkyl) phosphates. The effect of the structure of substituted ammonium salts on their catalytic activity was studied in the phosphorylation of 1,1-dihydroperfluorobutanol by phosphorus oxychloride. It was determined that the reaction rate is affected not only by the solubility of the salt, but also by the nature of the ion pair and the steric access of the onium center for solvation by phosphoryl compounds.