N-heterocyclic carbene (NHC)-organocatalytic tandem [1,2]-phospha-Brook/[1,4]-phosphate rearrangement is reported. Acyl phosphonates, unlike acyl silanes that are well-exploited, make entry as the acyl anion precursors under NHC catalysis. The reactions proceed with absolute chemoselectivity via cross-acyloin condensation between acyl phosphonates and aldehydes giving the products α-ketophosphates in good