Preparatory steps:

1. apply for a D-U-N-S number
You will need a D-U-N-S number for Apple. Apple uses this number system in the following steps to uniquely identify your company or organisation. You can apply for the number free of charge here. The application process takes approximately 5 business days. 
 
2. Apple device
Recently, Apple has started requiring an Apple device for activation for two-factor authentication. Please note that the device is only used internally within the company.
 
3. credit card
To apply for the accounts - Apple and Google - a credit card is mandatory. This is specified for payment of the (annual) fee.

Create a new Apple ID

Here you will find the detailed instructions for creating a new Apple ID.