Unfortunately, we don't yet sell gift vouchers, but it's definitely on our "wish list" for the future. In the meantime, if you know specifically what plugin(s) your friend wants, you can buy them and then we can transfer them into their account. Please note that there is a transfer fee of $20 per plugin to a maximum of $50 for three or more.
In order to do this, you and your friend will both need to have PA accounts. Creating an account is very simple. Just go to the Join link and fill in your info, and make sure to click the verification link that gets sent to your email after you create your account.