Yes, you can buy a gift card for someone who lives abroad.
At checkout, scroll down to the ‘Region/Currency’ drop-down menu, and select the recipient's country and currency before placing your order.
Gift cards can only be redeemed in the country and currency you choose at checkout, and this can't be changed after the order is placed.
If their country isn’t in the drop down, you can purchase tickets for them instead, then add their name to your order so they’re on the list.