"Verifiable Parental Consent (VPC) is a process required by law in certain countries, which ensures a parent or guardian has approved the creation of a child's account to use Nintendo's services. The most common method of VPC is to charge a minimal amount on the adult's credit card. The age for which this process is required varies depending on where the child lives."
https://en-americas-support.nintendo.com/app/answers/detail/...
"Verifiable Parental Consent (VPC) is a process required by law in certain countries, which ensures a parent or guardian has approved the creation of a child's account to use Nintendo's services. The most common method of VPC is to charge a minimal amount on the adult's credit card. The age for which this process is required varies depending on where the child lives."