# Billing Profile

**Created at:** 2026-05-06 14:32 UTC
**Schema version:** 1.1

## Identification

| Field | Value |
|---|---|
| Country | Brazil (BR) |
| Local currency | Brazilian Real (BRL) |
| Seniority | senior |

## Direct cost

| Field | Value |
|---|---|
| Hourly rate mode | Derived |
| Desired net monthly income | 12,000.00 BRL |
| Billable hours per month | 120 |
| Calculated hourly rate | 100.00 BRL/h |

## Markup and taxes

| Field | Value |
|---|---|
| Project markup | 35% |
| Tax regime | Simples Nacional, IT services |
| Approximate factor | 15% |
| Factor type | effective_reserve_estimate |
| Factor source | Receita Federal, Simples Nacional, annexes and fator R |
| Includes itemized tax | Yes |
| Pass-through warning | Yes |
| Regime confidence | High, explicit choice |

## Commercial model

| Field | Value |
|---|---|
| Billing models | escopo_fechado, time_and_materials |
| Client profile | pequena_empresa |
| Foreign currency billing | No |

## Disclaimer

The tax factor recorded is an approximate budget reserve, not an exact legal tax rate. Real tax validation is the responsibility of the user's accountant. This file contains sensitive financial data. It is recommended to add `_reversa_sdd/_pricing/profile.json` and `_reversa_sdd/_pricing/profile.md` to `.gitignore` before committing.