Agree that it's likely VAT.
Based on what I understand on VAT from my high school days many years ago, so what I said below may be incorrect. VAT is a minefield and needs to be looked at in detail
(also I can only speak for the UK), although you found something, do not assume this is correct as you will need to look around it to ensure there are no exclusions, exemption or any other quirks that will affect the outcome. =p
In the UK as Sony ticks all boxes in regards to principles and underlying law on the scope of VAT, they must charge VAT on their supplies (won't go into detail about this). However you will need to look at the transactions separately to decide whether a transaction is within the scope of UK VAT. When a transaction does not meet all of the conditions then that transaction is outside the scope of VAT. In Sony's case with the skin, we need to determine whether it's a supply for VAT purposes and noting consideration is received.
https://www.gov.uk/hmrc-internal-manuals/vat-supply-and-consideration/vatsc03200
As consideration is received, you will need to determine whether the transactions falls outside the VAT rules. Based on 1.
"A transaction will not be a supply for VAT purposes if there is no consideration for the supply either monetary or non monetary (unless there is a deemed supply as described in VATSC03400). This includes situations where a payment is received but it is not consideration for the purposes of VAT Act 1994, Section 5(2) for example because there is no direct link between the payment and what is supplied (see VATSC50000 for examples of such payments)."
https://www.gov.uk/hmrc-internal-manuals/vat-supply-and-consideration/vatsc03500
Going on from the above, the next step is to determine if the payment received is deemed as consideration or an donation. So based on the link on the manual below - as the donor receives something in return for the payment (i.e. skin), then the donation is not freely given and not unconditional (payment made in return for promised goods)
therefore the transaction is liable to VAT.
https://www.gov.uk/hmrc-internal-manuals/vat-supply-and-consideration/vatsc50400
In regards to the Charity, they may be able to claim Gift Aid on the transaction, i.e. claim back 25p from £1 (20%). But as noted, VAT is a minefield and this seems like an agent relationship that's in play so I cannot say for certain that this applies so not going to look into this any further.
https://www.gov.uk/claim-gift-aid/what-you-can-claim-it-on
In the case where you want the charity to fully benefit from a donation (ignoring all that crap above), it would be better just to make it directly to the charity yourselves and they can claim back 20% on whether amount you donated (because you have likely paid tax on this donation from your salaries, etc.)
In respect of Microsoft, it could be a number of things:
- The wording is kind of mis-leading without confirmation, it is hard to tell what their procedures or policies are. Especially the case (same with Sony) whether there may be other parties in play - card processing fees from other companies, PayPal, etc etc.
- They may be footing the 20%, therefore I see it as them making a donation themselves therefore they will make a claim for this donation on their corporate tax return
- Worst case they are doing it wrong by not collecting the right VAT. Mistakes are quite common as VAT is not an easy tax especially when it involve international aspects. For example, a few years ago, I saw GAME charge VAT on a book I purchased off them and some places online which ship abroad charge VAT on goods shipped outside of the UK and EU.
