Bahrain's Nation Bureau of Revenue (NBR) has published VAT Public Clarification VAT/PC/19/2, which sets out the NBR's position on the VAT liability of fees earned by board members or directors in carrying out their duties. The VAT liability depending on function and service is summarized in VAT/PC/19/2 as follows:
Core functions of board members
Board members and directors are considered to be instruments of the entity they represent when carrying out their core duties in their capacity a…