The correct statement about nitrogen (N) and phosphorus (P) is:
They have the same number of valence electrons.
Both nitrogen and phosphorus are in Group 15 of the periodic table and have five valence electrons. The other statements provided are not correct. Nitrogen and phosphorus are not halogens, they do not have the same number of electron shells (nitrogen has 2 electron shells and phosphorus has 3), and they are not considered inert (the inert gases are found in Group 18).