Google’s policy document states that “some forms of payment can’t be used if the country does not match the country listed for your account.
For example, a Google Play balance in U.S.D can’t be used if your home country is not in the U.S. If you think this might be your issue, check or change your home country in Google Payments to see if that solves the problem.”
In other words, if your Google Play balance is listed in USD, you need to switch your home country to U.S. even though you are based in Nigeria.
As such, you will need a US address and phone number.
Below is how you can change your Playstore Home country to US, so you can be able to use Nigerian ATM card on Google playstore.
→ Login to Google Payments Here with the email you use for Google Play
→ Click on Settings
→ Update the Home address field with your US address and phone number and then Save
That’s it. Note that your card billing address must remain a Nigerian address. The only thing you need to change is your Home country/location.