Let's look at the country in the Microsoft account, open https://account.microsoft.com/profile?lang=en-US
Country: Germany
Payment for the countries Belarus and Russia does not work.
You can select any country from Europe or America or Turkey. I chose Germany.

 
Let's start creating a gift card for a Microsoft account
Open https://code-top.shop in Google Chrome.
Very important! VPN is not need. I open the link on my computer. My IP address is Belarusian (if you are in Russia, you will have Russian). In the next step, pay with your card online for a new gift card.
Click on XBox

 
Very important!
If you have Microsoft US in your account, then click on XBOX US
If you have Microsoft Turkey in your account, then click on XBOX Turkey
If you have Microsoft Poland, Germany, France, ... European country then click on XBOX Europe
I click on XBOX Europe

 
Select 5 € this is how much money will be inside the gift card
My Microsoft account will have 5 €

To create such a card, we need to pay 750 Russian rubles (this is approximately 7.65 €).
I pay 7.65 €:
• 2.65 € for creating a gift card
• 5 € on the gift card and we will be able to spend
 
Let's write your email (to get the number of the new card)

 
Pay, enter a bank card for payment (I enter my Belarusian bank card):

 
In 1 minute we will receive an email (a new card number inside):

Very important! VPN is NEED. Activation of the gift card is done on the website Microsoft. Microsoft will check your current IP address. Therefore, I must have the IP address Германия. I run VPN on my phone.

To activate the gift card, open the Microsoft website and log in to the account: https://account.microsoft.com/billing/redeem ...

 
Activation was successful:

On my computer without a VPN, I open https://account.microsoft.com/billing/orders?lang=ru-RU in Google Chrome.

I see orders on the Microsoft account:

Read more: how to see what purchases and how much money on your Microsoft account ...