1. Go to this page https://signup.netflix.com/Gift/Select?, select the number of months you want to gift (or sell ...) and a nice design of your choice.

2. Continue with the process, use your account info: email and password (or one of the ones you got as part of your business operation ...) and get logged in without even noticing (nice!!!).

3. Finally, hit Purchase in the following screen, and use whatever payment method you have in your account, very convenient, no need to provide any additional information. Why bother to think that it may not be you who is doing the purchase (maybe some lessons from Amazon could help here!!!).

I guess in this forum there is no need to get into any more detail, but there is only another point I want to make:

Does Paypal has any responsibility on this?

In my opinion, they do, someone from Paypal's Executive Office called me and the main argument was the convenience they provide (allowing Netflix to charge my account without my permission), and that there is an option in Netflix to avoid these charges (haven't found it yet). On the other hand, if this option exists, why it's enable by default, because I don't remember having opt in for these charges.

Paypal: what about forcing authentication on new non-recurrent charges, nah, why bother, let's deal with this on a dispute by dispute basis, that's much cheaper and increases customer sat, no question about it.

Anyway, if you don't want to bother and comment if you agree or not, but you are a Netflix subscriber, at least make sure you are not giving away gifts without noticing, and please let me know if you find the option to enable/disable these kind of charges.