How to enrol in a program as a Commercial Software House
Each client will need an Apple Developer ID and membership of the Mac and/or iOS Developer Programs.

There are two approaches:


You can develop and submit applications for Mac or iOS. After acceptance into the App Store, transfer the app to the client's Apple Developer account.
You can develop and submit the applications using the client's Apple Developer ID credentials.


In both cases, the client will need to be enrolled with an Apple Developer Program.

You can delay this cost for the client by developing and submitting the app using your own Apple Developer Account.

Part of the process of enrolling involves agreeing to Apple's terms of service and other legally binding agreements. Without agreeing to Apple's agreements, the receiving client will not be able to participate in Apple's App Store or Mac App Store under their own name.

It is possible to have applications associated with your Apple Developer ID but not participate in the App Stores. However, those applications will not be eligible for sale through Apple.

It is possible to associate your details as the technical contact for your client's Apple Developer IDs. This can help separate your technical role from the client's business role.