Not all on-line sellers of game activation codes charge value-added tax on their transactions, as an issue that was recently raised in the Lower House of the Dutch Parliament. Electronic service provision is liable for value-added tax in the Netherlands no matter where the providers of the services in question are based (domestically or elsewhere). The conclusion from the Lower House debate has been that the payment made for the activation code represents a consideration for the service rendered. According to the State Secretary for Finance, Eric Wiebes, the crack-down on non-compliance involves use being made of third-party tip-offs alongside the customary techniques. Additional tax assessments and penalties are a very real prospect for those who are caught out.
Dutch version: Game-industrie btw-belast