My fee is 80 USD in an hour for a project of design and development optical system shorter than a month. The fee does not include VAT. The fee will be reduced for a long term project. Fees for other services will be agreed apart. But, I quote usually fixed prices for my services.   Client living in Israel should pay the VAT. The VAT will be paid back to the client by the Israeli Tax Authority. I pay the VAT to the Israeli Tax Authority. Client living outside of Israel have not to pay VAT according to Israeli Tax Law. But, this is possible only if all the production facilities of the client are outside of Israel.