No excise dueties on sparkling wine starting 1st July 2020 onward. But distance sale of sparkling wine has to be still reported by form VST 27.
Please keep in mind that there is no distance selling treshold for alcohol beverages. Autrian VAT has to be charged from the first Euro onward, if alcohol beverages are sold to Austrian private customers. VAT rate is 20% for alcohol beverages.
Renate Otti is please to answer further questions at otti@tax-austria.at