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Amazon can and will block US accounts if use of a VPN is found out. Hiding or falsifying your location is against the TOS of the account.
I know this because if folks posting on the various forums on Amazon over the years. It's usually talked about concerning streaming video or music.
I'm fairly certain you need a credit card with a US billing address and a US address to buy Kindle books. Pre-paid VISAs work, if drawn on a US bank. I've seen folks talk about using those to start the account, and regardless of balance, the card works to verify the account until the expiry date.
You can fund the account with gift cards, but the cc is part of what is used to verify the account. That said, I don't always pay close attention to the discussions about various country sites and Amazon purchases, as it's not an issue for me.
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