How to create a an Apple ID when my phone can’t create Apple ID because my iPhone has been used to create to many new Apple ID ?

See iCloud: The maximum number of free accounts have been activated

https://appletoolbox.com/icloud-the-maximum-number-of-free-accounts-have-been-activated-qa/  The three accounts rule is a function of Apple hardware, not software. Note that you want to use a specific Apple ID, you can create is on another device and use it from any device. 

Too many Apple IDs in a year--Could not create apple ID or could not set up iCloud message

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And see If you see a Could Not Create Apple ID or Could Not Set Up iCloud message https://support.apple.com/en-us/HT210743. From the document (and see the remedy given in the document for each situation)

"If you see a Could Not Create Apple ID message, it means that you have exceeded the number of new Apple IDs you can set up with iCloud on a single device in one year."

"If you see a Could Not Set Up iCloud message, it means that you have exceeded the number of Apple IDs you can set up with iCloud on a single device in one year."

Again, see the remedy given in the document for each situation. If you need to, use these support options:

Get a call from Apple support to help solve your problem using this link https://getsupport.apple.com/?caller=kbase&PGF=PGF63005&category_id=SC0245&symptom_id=23362

Apple ID Support https://support.apple.com/apple-id

Apple ID account security for country-specific and region-specific help

 https://support.apple.com/en-us/HT204169

Create a new ID (if necessary) and sign into iCloud using the same Apple ID on another Apple device/computer. You should then be able to sign in.