Make an paid app for someone else. How does it work?

[William de Smet]

Hi there,

Just now someone asked me to build him an app.
The app needs to be a paid app.
How does that work?
Does the person himself need a Apple developer account associated with his
own bankaccount?
And how does it work with provision files and so on.
Or is it easier?

I hope someone can give me an idea on how to answer my client.

greetings,

William