First of all, the device will require you to sign in with your Nintendo account in order to gain access to purchases, and your kid may not have one. But you, as a parent, should.
Enabling the password restrictions can do the trick to block kids from using Nintendo Switch eShop. This restriction will appear when you access the Nintendo Switch eShop for the first time.
Go to the Home Screen of your Nintendo Switch.
Select System Settings.
Select User. Choose the desired user.
Scroll down and select Nintendo eShop Settings.
On the right pane, scroll down and look for Password-Entry Settings.
Select the Change button.Select Enter for all three items.
If you want that the system will ask for your Nintendo eShop password when starting Nintendo eShop, using saved credit card, or when using PayPal, make sure select ENTER for all three items.Select the SAVE button.