Apple ID accounts can't be purchased with a gift card

Apple accounts (= Apple ID) are free. What are you trying to buy?

Gift cards have to be redeemed before you can buy something with them. Once they are in your account balance you can buy things from Apple but there are some restrictions. This article explains the different kinds of gift cards Apple uses and has links on how to redeem them and what can be purchased with each kind. Click on the link --> What type of gift card do I have? - What type of gift card do I have? - Apple Support

Only acceptable payment methods for your country can be used to fund an Apple Account.

You can find the acceptable payment methods for your country here;

Payment methods that you can use with your Apple ID - Apple Support

M1 Mac mini, macOS 14.5;  Watch, series 7 GPS/cellular, watchOS 10.5; iPhone 12 Pro, iOS 17.5; TV 4th Gen, tvOS 17.5; HomePods, audioOS 17.5 and Airport Express w/ Airplay 2