Break-even point
Calculate the sales needed to cover costs.
Fixed and variable costs must cover the same period. Unit margin must be positive. Units round up to the next whole unit; taxes and financing costs are excluded.
A global market. Local rules.
Check the authority responsible for your country and the legal entity providing the service. Keep purchase, sale, swap and transfer records. Your tax residence and the product you use determine which guidance applies; the links below are general starting points.