ITunes Business Account... how to create?!?

I'd like to create an iTunes Business Account, so I can buy applications and receive regular bills named to my company.
It seems iTunes accounts are only for personal use, there is no way to store the company name and its VAT number.
Am I wrong?
Can you please tell me how to create a business account, if there is a way?
Thanks in advance.
Massimo G.

Ok, well it's not Ok, but at least I stop to ask around.
I received the email from Apple support about my question:
From what I understand, you are trying to create a corporate iTunes account.
The iTunes Store sells only to customers as end-users for personal, noncommercial use in their respective countries of residence. For more information, you can review the iTunes Store Terms and Conditions:
http://www.apple.com/legal/itunes/ww
No way!

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[Topic title change by moderator to change "Skype for Business" to "Business account"]
Qestion:
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ITunes Business Account... how to create?!?

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