[btcguri]

I gonna start a shop where i sell. gift cards bought on sites like paxful etc.
So they gonna pay on my site thru paypal.
Gonna sell gift card between 50-500 usd each.

Can i just make a new account and accept card payments and paypal?

If they pay like 400 usd for a gift card, paypal limit of 2500 usd willbe reached within hours since i will get a lot of custumers.

[LoremIpsum]

PayPal TOS doesn't allow multiple accounts to start with.
You could also consider using a Business PayPal for your sales, as they are more advanced than the Personal ones.

My personal opinion, don't accept PayPal at all.
You might be breaking their TOS by exchanging PayPal for ... (cards), but I'm unsure. What I am sure about and unfortunately experienced first hand, is that PayPal can limit or hold your account and/or funds if they suspect you of breaking any TOS. You will lose your money.

Another bad thing I experienced about PayPal is the 'fraud' trick. Basically sending out a payment and 100% successfully claim a refund after. I'll not go into details about this as this isn't allowed to be discussed on HF.

Long story short; I don't recommend you to use PayPal at all for businesses.

[WeSellCryptos]

You definetely should not use paypal for these kind of activities otherwise it probably will end up with your account limited , you are acting like an exchanger and if you want to work with paypal you need to have a licence that allows you to do so , report to the IRS gains/loses , and much more involved behind the scene.