27 cents is not a very low rate.
Another question.
You can call the sim direct or through a did.
You charge incoming calls.
Are the incoming calls charged the same for calling the sim direct or through a did or do you have a lower rate for calling the sim direct.
Skype - call costs and rates
As for the skyperate 2 cents fixed 27 cent mobiel. Skype has only sweden at 2 cents and mobile sweden at 27.3 cents