First of all, you have to make sure that you don't have any active payment profiles. for this please go to this link address: https://pay.google.com/
 

1. Click on: Add a payment method
2. Click on Billing address, and from the country drop down menu, select: United States (US)
3. Now, on the address field, Please go to: https://www.fakeaddressgenerator.com/ and select an address from ALASKA to avoid paying taxes later on when making purchases.
4. On the card informations fields, Please go to: https://www.freeformatter.com/credit-card-number-generator-validator.html and copy any credit card number from the list and enter random expiration date and CVV number and also a random owner name.
5. Hit Save, you will get an error message, Just ignore it and your google play account is now a US account.

Now, you can activate any USD google play code on your account.. 
And to do so, Please go to: https://play.google.com/store/apps

1. Click on: REDEEM
2. Type the code that you hae purchased from us
3. Hit REDEEM

Congratulations! Now you have successfully activated your Google Play Code and you're ready to start spending!