The conversion of three equivalents of anhydrous oxalic acid with phosphorus pentachloride yields tris(oxalato)phosphorus acid 1, which crystallizes from diethyl ether solutions as protonated diethyl ether complex [(Et2O)2H](+)[P(C2O3)3)]-. The superacidic compound can be used as catalyst for Friedel-Crafts-type reactions. Upon neutralization with lithium hydride, the lithium salt Li[P(C2O3)3] 2 is obtained, which is highly soluble in aprotic solvents and which exhibits a wide voltage window. Thus, the lithium compound is a promising candidate as electrolyte for high performance non-aqueous batteries.