The Ministry of Finance (MoF) has announced that starting from 1st January, 2023, director services undertaken by natural persons serving as members of boards at entities and institutions across the UAE will not be subject to value added tax (VAT).
Meanwhile, VAT will still apply on the director services for legal persons serving as board members that delegate a natural person to act in the name of the legal persons as a member of the board of directors.
Source Zawya.com
