The electrocatalytic oxidation of urea has gained significant attention as a promising pathway for sustainable energy conversion and wastewater treatment that could address the dual goals of waste remediation and renewable energy generation. Phosphorous function groups-based catalysts have been introduced as potential electrode materials for enhancing the urea electrocatalytic oxidation reaction (UEOR) due to their unique structural properties, high stability, and tunable electronic characteristics. This review presents recent advancements in phosphorous-based catalysts (phosphates/phosphides) for UEOR. It highlights the development of novel phosphorous materials, synthesis approaches, and electrocatalytic insights into urea electrooxidation on phosphorous-based materials surfaces. Key topics include the role of different metal phosphates, surface modifications, and compositional optimizations to improve electrocatalytic efficiency and durability. Through a critical evaluation of current research trends and technological progress, this review underscores the potential of phosphate-based catalysts as environmentally friendly and efficient alternatives for sustainable waste-to-energy conversion via UEOR. The review concludes with a perspective on future directions for optimizing phosphate catalysts, scaling up practical applications, and integrating UEOR systems into renewable energy infrastructures.