Hi,
Thanks for contacting Google Play Developer Support.
I understand you'd like to change the country associated with your Google Payments Merchant account. Once your Google Payments Merchant account has been created, it's not possible to change the country associated with that account. Instead, I can cancel and refund your existing developer account and transfer your apps to a new developer account that has the appropriate merchant country details.
To get started with this process:
Edit your current developer account name. If you'd like to continue to use your developer name with the new account, you’ll need to change your current name in order to free it up for the new account. For example, name the old account “xxx-OLD,” so you can use "xxx" in your new account. Make sure you save your settings.
Create a second Google Account (with a new, different email address). After you've created the new account, you will need to configure Google Payments with a billing address corresponding to your preferred merchant country.
After you've registered the newly created Google Play Developer Console account, create a new Google Payments Merchant account from the Developer Console. Pay special attention to the country listed for your legal business address. You may need to adjust your Google Payments settings if you haven't configured your billing address properly.
Use this online checklist to submit your app transfer request.
Please note however at this time, an app transfer can't be completed with in-app subscriptions currently or previously configured for your app; this includes subscriptions that do not have subscribers, or those apps which have had all subscriptions canceled.
I understand this limitation can be frustrating, and I apologize that we don't currently have a more seamless way to transfer these applications across accounts. We're actively working with our teams to design a better experience for developers with apps using in-app subscriptions, though we do not currently have an ETA.
I appreciate your understanding, and your dedicated support of Google Play.
Regards,
xxxxx
Google Play Developer Support