It's a EUR old 3DS XL, and I was able to create JPN NNID (after confirmation by email) and lets me set up JPN NNID related settings including creating Mii. After that there is not much I can do...If it's N3DS it's probably never connecting to eShop once region changed, that stuff's black magic from yufanlu.
If it's O3DS try that swap trick floating around but don't get your hopes up.
As stated, once you have an NNID, eShop doesn't use S/N. I just do that for more safety.
The swap trick never worked for me, I created a topic on it for help roughly a month ago.







