In the aftermath of the ECJ’s decision in the TP (C-288/22) case, the author of this article argues that directors who are private persons can be taxable persons for VAT purposes. The author argues that this idea is a solution in line with the broadness inherent in the concept of taxable person and that directors can fulfil the requirements of “any person”, “economic activity” and of acting “independently”. In addition, the author stresses that depriving an individual of such a status may equate to hindering legal neutrality (or at least the principle of equal treatment), as well as affecting system neutrality. Furthermore, this article reveals the alignment of this position with economic reality. Lastly, it will signal some of the undesirable consequences of negating the taxable person status: from non-taxation and creation of opportunities for tax avoidance, to tax non-neutrality.