The european union value added tax (or eu vat) is a value added tax on goods and services within the european union (eu). the eu's institutions do not collect the tax, but eu member states are each required to adopt a value added tax that complies with the eu vat code.. This is a list of nintendo 3ds video games that have sold or shipped at least one million copies, sorted in order of copies sold. this includes games sold at retail locations and digitally on the nintendo eshop..