The correct statement about nitrogen (N) and phosphorus (P) is: They have the same number of valence electrons.
Both nitrogen and phosphorus are in the same group (Group 15) of the periodic table, which means they each have 5 valence electrons. The other statements are incorrect as nitrogen and phosphorus are not inert, nor are they halogens, and they do not have the same number of electron shells (N has 2 electron shells while P has 3).