The treatment of pyridine- and pyrazole-ligated Ni<sup>II</sup> σ-aryl complexes with Selectfluor results in C(sp<sup>2</sup>)–F bond formation under mild conditions. With appropriate design of supporting ligands, diamagnetic Ni<sup>IV</sup> σ-aryl fluoride intermediates can be detected spectroscopically and/or isolated during these transformations. These studies demonstrate for the first time that Ni<sup>IV</sup> σ-aryl fluoride complexes participate in challenging C(sp<sup>2</sup>)–F bond-forming reductive elimination to yield aryl fluoride products.