Holders of VAT numbers of doubtful authenticity and their regularisation

Also the holders of VAT numbers, just like freelance work coordinated by an employer (namely, the so-called co.co.co.), must comply with the provision under article 2 of Legislative Decree No. 81/2015 in force as of 1 January 2016. In short, all self-employed freelance work having the features foreseen by the aforesaid rule (personal nature and continuousness of work, as well as the so-called hetero-organisation) will in actual fact be traced back to the employment perimeter, by applying the relevant rules. Therefore, the fact of being the holder of a VAT number is not an exception to the application of the provision. In those cases of holders of VAT numbers of doubtful authenticity, as of 1 January 2016, it is thus advisable to use the ‘life jacket’ foreseen by article 54 of Legislative Decree No. 81/2015, that is expedite employment. All the above provided that (i) a conciliation with the past is reached with the worker, (ii) the latter is hired for an indefinite term and (iii) he/she is guaranteed a minimum duration of employment of 12 months, save for termination for disciplinary reasons.