Based outside of Austria: €0, you’re liable as soon as you sell to customers in Austria. Based in Austria: Sales exceeding €35,000 a year.
Yes. You owe tax for the sale of cloud software subscriptions to customers in Austria.
Yes. You owe tax for the sale of software downloads to customers in Austria.
Yes. You owe tax for the sale of eBooks to customers in Austria.
Yes. You owe tax for the sale of digital downloads to customers in Austria.