Thanks for posting in the Apple Support Communities
We see you linked here from If you can't make a FaceTime call on your iPhone, iPad, or iPod touch, after encountering an issue with incoming FaceTime calls.
Restarting your devices, signing out and back in, and toggling FaceTime were all great steps to take. The page you linked from offers some additional steps, specifically under the "If you can't make or receive FaceTime calls" section that we recommend completing as well.
If you need more help, providing additional information can increase the chances that you'll get a specifically relevant response. For example, do the calls show as a recent call? What happens on the other persons end when they try to FaceTime you? Have you been able to receive FaceTime calls in the past?
Cheers!