Read Aloud Ebook questions

I have a client of mine who is in another country, I created a few read Aloud Ebooks for her using an app which is based around the Apple specs for epubs to be sold in the ibooks store. The client says that she cannot open an ibooks store account because it asks her for a U.S. tax id. Is this true as you can only have a US tax id to open an account?

no way really?

If this is not true can someone tell me what the client needs to do in order to open an ibooks store account if the client is in Europe?

If the first question is answered then disregard the second.

thats the first question, second one is the client registered with lulu.com and gave me her log in and password to upload the books from there, if you know lulu they are agrigators and allow you to upload books for publication on all publishers like B&N , Amazon and Apple.

When I attempt to upload thru lulu I get errors which are Barnes and Noble related, not Apple. So how can I upload these books to the ibook store?

RD