The UAE’s tax authority clarified that acting as a director on a board (by a natural person) is not considered a taxable service for VAT purposes. This applies to both government and private entities, and includes services on committees derived from the board. The rule applies retroactively to January 1st, 2023.
Source: pwc.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.