VAT COLLABORATIONS: AFTER THE PRESUMPTION OF COLLABORATION INTRODUCED BY THE REFORM, THE CLARIFICATIONS OF MEMORANDUM NO. 32 AND OF THE MINISTERIAL DECREE DATED 20 DECEMBER (Il Sole 24 Ore, December 28, 2012, page 13)

The circular of the Ministry of Labour No. 32/2012 and the Ministerial Decree dated December 20, 2012 clarified, in the light of the so called Fornero Reform (Law No. 92/2012), the several conditions to be respected for VAT collaborations: (i) specifying, in particular, the method for calculating the temporal condition of eight months in order to consider the VAT collaborations as free-lance collaborations on project basis and (ii) explaining that the new rules contained in Law No. 92/2012 have not to be applied to most of the companies and to professional firms and that the first inspections may be executed no earlier than July 18, 2014.