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.