VAT in EU member states will follow the EU Directive as a framework, the big difference between member states is the rates that country sets for goods and services but they still have to follow the same rules.group 12 is in relation to charities in which the first link the public notice is derived fromand VATA94 links to the relevant articles to the EU VAT DirectiveAs far as I can see is that only charitable organisations can treat a supply of services as exempt from VAT.Sony is not a charity and is supplying the service therefore can not exempt the supply of the service.It's likely that MS and Blizzard are going to donate the gross price and donate the VAT difference out of their own pocket to the charity and Sony is opting not to.