Creating a new Apple ID

Open the App Store app and find a free app (any will do!)

Tap the Get button

When you are asked to sign in with an Apple ID, tap Create New Apple ID

Follow the onscreen instructions. When you're asked for payment information,
choose None.

After you enter your information, you'll be asked to verify a trusted phone number
if you're eligible to use two-factor authentication.
Otherwise, you'll be asked to verify your Apple ID by email

You must verify your Apple ID before you can begin using it

Taken from Apple Support Document

(https://support.apple.com/en-us/HT204316)