8 August 2026 · Delegated
عضويات المجالس المنتدَبة والمؤسسية
Where a company is engaged to provide directorship services, or a business delegates one of its employees to sit on a board in the business's name and invoices for it, the supply is a taxable business-to-business service at 5% — not the out-of-scope natural-person directorship. The distinction is whether the director acts personally as an individual, or a business supplies the directorship service.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
نشاط يورّدها
Then it is a normal service.
- A company providing directorships.
- A delegated, business-invoiced director.
- Taxable B2B supply at 5%.
- Register and charge VAT as normal.
شخصي أم تجاري؟
That is the whole question.
- Individual acting personally = out of scope.
- Business supplying the service = taxable.
- Look at who invoices and in whose name.
- Document the arrangement.
الأسئلة الشائعة
For businesses supplying directors.
هل عضو مجلس الإدارة من الشركات خاضع للضريبة؟
Yes. Where a company provides directorship services, it is a taxable supply at 5%.
ماذا عن المدير المفوَّض؟
Where a business delegates a person to a board in its name and invoices for it, that is taxable.
How do I tell the difference?
Ask whether the director acts personally as an individual, or a business supplies the service.
هل يمكن أن تصنّف Exiloz ترتيبنا؟
Yes. We determine whether your directorship arrangement is taxable.
Is your directorship taxable?
Exiloz classifies your corporate or delegated directorship for VAT.