This Public Clarification clarifies the rules for determining the date of supply for VAT on services provided by Independent Directors. It outlines scenarios based on when board fees are determined and the payment structure. It specifies that if fees are confirmed only after the Annual General Meeting, the date of supply is when the fees are known, aligning with Article 25 of the VAT Law. For fees known upfront with periodic payments, Article 26 applies. For fees known upfront without periodic payments, Article 25 again determines the supply date based on the earliest of relevant events.