Creating a Google Play Developer Console account is the first step to be taken when an Android app is to be developed.
Please follow Google's Developer Registration instructions here:
After you have completed the steps in "Registering as a Developer" your account is ready.
The next step is to invite Visiolink to the account. This is done by choosing the "Settings->User accounts & rights" menu followed by the "Invite new user" button.
The e-mail address you must invite is: <your-customer-prefix>email@example.com. The prefix <your-customer-prefix> will be provided as part of the kick-off.
Now you can add Gmail accounts to use for testing in-app purchases to the field "Gmail accounts with testing access" under "Settings->Account details".
Any user account can be chosen to be a test account, and any user of a test account can make test purchases with any available payment method (even though there’s no charge to the payment method).
The last step is to create a merchant account. At the bottom of the "Account details" page you must press the "Go to Merchant account" link.
A new window/tab will open and there choose the "Settings" tab. Fill in the profile and then the "Financials" and the "Tax setup" pages.
For more detailed information, see: