The invention relates to compounds which can be used as prodrugs, in particular nucleoside diphosphate and triphosphate prodrugs, and to a method for producing said compounds. The aim of the invention is to provide improved di- and/or triphosphate prodrugs, in particular nucleotide or nucleotide analog prodrugs. This is achieved in one aspect by providing bioreversibly and asymmetrically masked diand triphosphate compounds, in particular nucleoside diphosphate and nucleoside triphosphate compounds or the analogs thereof. The masking only occurs at the terminal phosphate, i.e. at the ß- or yphosphate, whereas the masking of the internal phosphate is omitted.