Electronic configuration of boron (B) = 1s²,2s²,2p¹
To complete the octet for boron, 5 more electrons are required.
But in case of BF₃, boron combines with only 3 fluorine (that means octet is not complete yet, 2 more electrons are required).
As BF₃ is electron deficient, it behaves as a Lewis acid.
Final Answer:
Hence, BF₃ behaves as a lewis acid.