This Public Clarification explains the VAT treatment for services performed by a natural person as a director on a board. Effective 1 January 2023, due to the amendment of Article 3(2) of the Executive Regulation by Cabinet Decision No. 99 of 2022, these functions are no longer considered a supply of services for VAT purposes. The guidance outlines conditions for this exclusion, specifying it applies only to natural persons in their formal capacity as appointed directors. It provides crucial transitional rules, referencing Articles 25 and 26 of the VAT Decree-Law to determine the date of supply.