As per Apple's guidelines, an Apple Developer Account is mandatory nowadays for e-commerce store owners. Here is a step-by-step guide to creating a developer account with Apple.
Step 1: Visit the Apple Developer Account enrollment page.
Sign in to your Apple account. Go ahead and create an Apple ID if you don't have one yet.
Step 2: You'll be redirected to the Terms and Conditions page. Click on the checkbox under the terms and conditions, and click on Submit.
Step 3: You'll be redirected to the Apple Developer dashboard. Click on Join the Apple Developer program section.
Step 4: Click on the Enroll button at the top right corner of the screen
Step 5: You'll now see instructions and guidelines for enrolling in the developer program. Scroll down and click on Start your Enrollment.
Step 6: Enter your personal information.
Click on Continue when you're done.
Step 7: Now, select your entity type.
An entity type would mostly be the Company/Organization (if you have a properly registered company).
If you don't have a registered business or if you're running a Sole Proprietorship business, you can choose the first option - Individual / Sole Proprietor / Single Person Business.
Note: It's mandatory to have Apple ID logged in to any one of your Apple devices (Mobile, Airpads, Apple iPods, Macbook & Mac mini) if you choose Individual / Sole Proprietor / Single Person Business.
Pick the type that applies to you and hit Continue.
Individual/Sole Proprietor Account
Step 1: Review and accept the policies by clicking on the check box below the agreement, and clicking Continue.
Step 2: Verify the details and click on Purchase.
Note: Apple Developer account enrollment costs $99 a year.
Step 3: Enter your payment details.
Enter the billing address and click on Continue.
Step 4: Finally, enter your personal information and click on Continue.
Once your payment is complete, within 48 hours you will receive an e-mail from Apple requesting you to activate your account. Click the link in the email to activate it.
Once you click the activation link, your developer account will be activated.
Company/Organization Account
Step 1: You'll see an enrollment checklist. Please go through it and click on Continue.
Step 2: Enter your organization details and your DUNS number, and click on Continue.
DUNS number is assigned by D&B to all the businesses around the world. If you don't know your DUNS number or if you haven't got one yet, you can get it free by filling in your company details here.
Note: If you want to bypass the DUNS number just sign up as an Individual. Remember that your name will appear as the developer in the iTunes store.
Step 3: Enter all the details in the form.
Step 4: Confirm your authority to create the developer account on behalf of your organization and click on Continue.
You'll get redirected to a confirmation page, and then an email containing your enrollment ID. Watch out for a verification phone call as well from Apple.
Once everything is finalized, you'll receive a link to the payment page.
Complete the payment, and you're good to go!