The process depends on the country. But the main point: you have an idea and ability to make it happen.
Build it yourself, or hire someone and manage them - if you can get things done and make money of it, that’s the whole idea.
Usually people fail at thigs they do not know how to do. Being an entrepreneur means you should know how to do it or whom to hire and proptly pay to take care of the problem.
Taxes, finances, time management, idea, the ability to follow through, the ability to know what you need and to have an actual market for your product.