Is a board director's fee subject to VAT or not?
I sit on a company's board and receive an annual fee — do I need to charge VAT on it?
If you are a natural person receiving a fee for serving as a director on a company's board — whether government or private — that fee has sat entirely outside the scope of VAT since 1 January 2023. There is no registration or VAT to charge on it purely in your capacity as a board member.
The exclusion, though, stops exactly at "board membership." If a legal entity is the one acting as the director, or if the same individual also provides consulting or executive services beyond board duties, those services fall back inside the scope of VAT like any other taxable supply. RASEEKH helps directors and companies separate these roles correctly in the contracts from the outset.