1. Go to iPhone dev center and register as iDP member: http://developer.apple.com/iphone/index.action
2. Login as an iDP member and Enroll as individual or company on iDP web site.
3. Apple will contact you in 1 or 2 or 3 or 4 weeks, depending on their mood.
4. You need to complete and sign and fax a form with a credit card to pay Apple $99.
5. Apple will contact you in 1 or 2 or 3 or 4 weeks with an enrollment code.
6. Use the enrollment code to active the iPhone developer portal on iDP web site.
7. Follow Apple's FAQ in the portal to create a certificate, apple id, and a provisioning profile.
8. Download and install the provisioning profile so that you can debug on your iPhone™.
9. Make sure everything is all right and finally you can create a distribution build.
10. Use itunesconnect.apple.com to complete your billing info, etc. Your contract will be pending then.
11. Upload your distribution build in itunes connect.
12. Apple will review your app. Wait until it's "ready for sale".
13. Once your contracts are in effect, your app will be online for people all around the world.