As far as I know, there aren't any gift CARDS available for Evernote. An existing subscriber can, though, purchase a 12 month Personal subscription for someone else from within their account. They pay the price for their country. So I would pay the UK subscription price even if the person I was purchasing the gift for was, for example, in India.
So provided you have a functioning method of payment for Evernote you should be able to purchase a gift subscription for someone else anywhere in the world. There's area likely to be a few limitations of a country is under sanctions eg Russia.