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You can use Netflix gift card to pay for a subscription. Funds can be applied to new or existing Netflix accounts.
Yea and nay. You can use a gift card that you have purchased in another country, if the gift card has the same currency as your Netflix bill.
Yes. You can create a Netflix account for someone else through the Netflix website.
No. The gift card is non-refundable and non-exchangeable and is valid for one transaction only. The money paid for the gift card is non-refundable.