I had this problem myself so I figured out I'll explain…
As a European (not living in Ireland) you'd have to pay/loose 14€ of Irish VAT when buying your Dev Program. So the solution is to call Apple (their "Business" people), give them your VAT Number, then they can "buy" you (by giving your credit card number over the phone) the Dev Program for approx. 65 € (so the price without VAT).
You then get an Invoice and an "activation code". This is where the weirdness begins :-)
They ask you to click this link, but it's misleading. It won't "activate"/"renew" your Dev Program. Instead, here what you need to do. (Check the answer)
The Apple Developer Program annual fee is 99 USD and the Apple Developer Enterprise Program annual fee is 299 USD, in local currency where available.
If your learning app will be made available to the general public, the iOS Developer Program is required. If your learning app is strictly for your employees, the iOS Developer Enterprise Program is required. Once you have registered for the relevant program, you can use it for as many learning apps as required.
Regards You can create a developer account without paying the annual fee or owning an Apple device. But if you don't have an Apple device, you can't do much with the account. You're going to have to pay the $99 fee and have access to a Mac to publish apps on the App Store.
Join the Apple Developer Program to reach customers around the world on the App Store for iPhone, iPad, Mac, Apple Watch, Apple TV, and iMessage, and on the Safari Extensions Gallery. You’ll also get access to beta software, advanced app capabilities, extensive beta testing tools, and app analytics. Distribute your apps worldwide.
Join the Apple Developer Program to reach customers around the world on the App Store for iPhone, iPad, Mac, Apple Watch, Apple TV, and iMessage, and on the Safari Extensions Gallery. You’ll also get access to beta software, advanced app capabilities, extensive beta testing tools, and app analytics.
Next, sign into your Apple Developer account. And select the Development Team you want to use for provisioning. After completing the Setup Hot Restart process you should see that the build process will continue and that in the Output window you’ll see the iPA being created and subsequently pushed to the device.
Do as if you'd "buy" a Mac Dev Program (so the full fledge 80 €), until you have this in your "Cart" but don't Checkout. DO NOT. You have already paid, ¡¿are you loco?! :-)
Now find back this "activation" email, click this link, copy paste the code in the box, and click the button, and boom!
Your program is now activated/renewed, you get an E-mail confirming your purchase, and your cart is now empty!
You're welcome! ;-)
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