In its decision of 20 November 2014, the VAT authorities abolished the option according to which legal persons acting as directors were allowed not to register for VAT purposes. As from 1 January 2015, those legal persons would be considered as taxable persons and would have to subject their director fees to VAT.
However, soon afterwards, possible interpretation problems and practical difficulties led the VAT authorities to postpone the introduction of the new regime until 1 January 2016.
The VAT authorities have postponed its introduction again until 1 April 2016 in anticipation of a circular letter which will comment on the new regime.
As a reminder, individuals acting as directors remain outside the scope of VAT to date, although it seems that this will evolve in a near future since EU instances are not likely to accept it in their case either.