8 August 2026 · Scope
من تشمله القاعدة (ومن لا تشمله)
The out-of-scope treatment covers a natural person acting as a formal member of a board of directors. It does not cover a company that provides directorship services, nor a person delegated by a business to sit on a board in the business's name and invoiced for it — those are taxable supplies. Nor does it cover other services (consultancy, management) the same individual might provide, which are assessed separately.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
عضويات مجالس الإدارة للأشخاص الطبيعيين
The rule is for individuals on boards.
- A natural person on a board.
- Government or private company.
- The formal directorship function.
- Out of scope of VAT.
الحالات الخاضعة للضريبة
Companies and other services differ.
- A company providing directorships.
- A delegated, business-invoiced director.
- Consultancy or management services.
- Assessed for VAT on their own merits.
الأسئلة الشائعة
For scoping your role.
هل تغطي القاعدة شركة تعمل كعضو مجلس إدارة؟
No. A company providing directorship services makes a taxable supply.
هل تقع أتعابي الاستشارية أيضاً خارج النطاق؟
No. Only the directorship function is out of scope; other services are assessed separately.
ماذا عن المدير المفوَّض؟
Where a business delegates a person and invoices for it, that is a taxable B2B supply.
هل يمكن أن تحدّد Exiloz نطاق دوري؟
Yes. We separate your out-of-scope directorship from any taxable services.
Where do you fall?
Exiloz tells you whether your role is out of scope or taxable.