This Public Clarification, which replaces VATP031, explains the VAT treatment for director services performed by a natural person. It clarifies the amendment made by Cabinet Decision No. 99 of 2022 to Article 3 of the VAT Executive Regulation. Effective from 1 January 2023, the functions of a director performed by a natural person on any government or private sector board are not considered a supply of services. The document outlines specific conditions for this treatment and provides transitional rules, guiding on the application of date of supply provisions under Articles 25 and 26 of the VAT Decree-Law.