You need to create a google checkout account.
If you’re interested in selling priced applications, you’ll need to be registered as a Google Checkout Merchant as well. To do this from the Android Market publisher site:
- Log into your Android Market account at http://market.android.com/publish/
- Click on the “Edit profile” link.
- Select “Setup a Merchant Account at Google Checkout.”
This will take you to the Google Checkout site to sign up as a Merchant; you’ll need to have information about your business handy to complete this step. Learn more about the requirements to be a Google Checkout Merchant.
Company Registration in Android Market