America is the region that have less profit per game sold?

[NJ5]

That's not how VAT works. VAT is applied on the price before tax.

Here's a VAT calculator:

http://www.nolanassociates.com/Tools/Calculators/VAT_Calculator

EDIT - why did you use 20% VAT in one example and 25% in another? What a mess you're creating here :P