This official FTA guide clarifies the UAE VAT treatment for director's services. It establishes that services provided by an independent director are considered a taxable supply, subject to VAT at 5% if the mandatory registration threshold of AED 375,000 is exceeded. The guide details the place of supply rules, crucial for determining tax jurisdiction, based on the location of the director and the recipient company. It explicitly references Articles 29 and 30 of the VAT Decree-Law. It also outlines special scenarios, including when services to overseas companies may be zero-rated under Article 31 of the Executive Regulations.