Although the statutory auditor is in no way hierarchically subordinate to the management body or the supervisory board with regard to the exercise of his supervisory duties, the statutory auditor acts on behalf of and under the responsibility of the supervisory board and therefore not in his own name or for his own account. nor under his own responsibility. The statutory auditor also does not bear any economic business risk, because he receives a fixed remuneration that is not dependent on his participation in meetings or on his actually worked hours. The activity of this supervisory director therefore does not qualify as an independently performed economic activity. This means that the auditor is not a VAT entrepreneur.
Source: AKD (Dutch)
