As of late March 2023, it will no longer be possible to make Nintendo eShop purchases for the Wii U and the Nintendo 3DS family of systems.
Even after late March 2023, and for the foreseeable future, it will still be possible to redownload games and DLC, receive software updates and enjoy online play on Wii U and the Nintendo 3DS family of systems.
As of August 29, 2022, it will no longer be possible to use a Nintendo eShop Card to add funds to an account in Nintendo eShop on Wii U or the Nintendo 3DS family of systems.