If you would like your application to be distributed in the Play Store, it is necessary to create a publisher account on Google Play.
(This is not necessary if you want to distribute your application in another way besides the Play Store).To begin go to the registration page on Google Play:
https://play.google.com/apps/publish/signup

You should connect to your Google account (with your Gmail address).

In the next step, check the indicated box mentioned above to accept the contract regarding distribution on Google Play (for developers).

By doing this you are validating the fact that this Google account will be associated with your developer account.
If you are connected with your personal account, and wish to publish your application with a professional account, you will have the option at this step to connect with another Google account, or to create a new one.

Once everything has been set up, click the button “Continue to Payment“.

The registration fees for Google Play are a one-time payment of $25.

Select your country in the list and fill in the requested personal information, so that this information is linked to the card you are paying with.

Note: If you uncheck the box under the “Billing address” category, a supplemental form will appear for you to fill out your name and professional address.

Click the button “Accept and continue” to access the final step.

The mandatory information you must provide is the name of the developer (the name that will appear under your application in the Play Store), your email address, and a telephone number.

Once this information has been filled out, click on “Complete registration“.
Your Google Play publisher account is now created.

Remember that you can publish several Android applications with the same Google Play account.