I will address the study of Semi-Inclusive Deep Inelastic Scattering (SIDIS) cross sections over a wide range of transverse momenta,
and in particular in the region of low to moderate $q_T$, where the interplay between perturbative and non-perturbative effects become
more relevant. Some realistic SIDIS kinematic will be considered where the commonly used prescription of ``matching''
through the so-called Y-factor cannot be applied.