The threshold for determining establishment is a low threshold however there will still be various factors taken into account in determining whether that establishment is there (for Art 3(1), and indeed whether goods and services are being offered to data subjects in the EU (for Art 3(2)).
The mere availability of a website is not sufficient however to satisfy the above. Recital 23 below gives more details about those factors:
*Whereas the mere accessibility of the controller's,
processor's or an intermediary's website in the Union, of
an email address or of other contact details, or the use
of a language generally used in the third country where
the controller is established, is insufficient to
ascertain such intention, factors such as the use of a
language or a currency generally used in one or more
Member States with the possibility of ordering goods and
services in that other language, or the mentioning of
customers or users who are in the Union, may make it
apparent that the controller envisages offering goods or
services to data subjects in the Union.*