From Apple's enrollment page:
Companies/Organizations enrolling in the iOS Developer Program will need:
- The legal authority to bind your company/organization to Apple Developer Program legal agreements.
- A registered legal entity name. This name will appear as the "Seller" in the App Store. We do not accept DBAs, Fictitious Businesses, Trade names, or branches.
- Address for the company’s principal place of business or corporate headquarters.
- A D-U-N-S Number assigned to a legal entity. Learn more.
- A valid credit card for purchase.