In Austria sales are taxed. eg. Grosshandel (wholesale), or Einzelhandel (retail). The net amount of tax refunded (G&S purchased) or paid out (G&S sold) to or by the Finanzamt depends on the destination of the goods or services and who is the end recipient.
Sales are taxed based on the "do ut des Prinzip". This means, Sales are based on goods sold and services rendered in the normal course of doing business.