Ich habe eine Paragleiter-Flugschule in Österreich und organisiere 4-5 mal im Jahr Reisen nach China, Afrika, Kirgistan und in die Niederlande. Die Kosten für Transfer, Übernachtung und Verpflegung werden 1:1 weiterverrechnet, hinzu kommen noch meine Leistungen als Fluglehrer/Begleiter. Ist die Gesamtrechnung an meine PrivatkundInnen in Österreich umsatzsteuerpflichtig oder nicht, da der Leistungsort für solche Leistungen sich ja ausschließlich im Ausland befindet? 

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