${}_{7}N= 1s^{2} \,2s^{2} \,2p^{3}; {}_{15}P = 1s^{2} \,2s^{2} \,2p^{6} \,3s^{2} \, 3p^{3}$
In phosphorous the $3J$-orbitals are available. Hence phosphorus can form pentahalides also but nitrogen cannot form pentahalide due to absence of d-orbitals.