This iPhone has been used to create too many new Apple IDs

A message saying, "The maximum number of free accounts have been activated on this iPhone" or, "This iPhone has been used to create/setup too many new Apple IDs" is discussed in the support document: "If you see a Could Not Create Apple ID or Could Not Set Up iCloud message." Click on this link to read it. --> https://support.apple.com/HT210743

This message generally means that you have exceeded the number of Apple IDs you can set up with iCloud, or create as new IDs, on a single device in one year. See the recommendations in the link on alternative methods for setting up iCloud accounts, e.g. on a computer, or contact Apple Support if requested:

Click here --> https://support.apple.com/choose-country-region Select your country, then a product. If you don't see one that handles your issue then keep experimenting with selections until you reach one that gets you a chat session or a telephone call and get the representative to redirect you.

or:

Contact Apple for support and service --> "See a list of Apple phone numbers around the world."

Click here --> https://support.apple.com/HT201232

You cannot create a new Apple ID on that device as it has reached its limit. You would have to create it at appleid.apple.com. The bigger question is why do you keep creating Apple IDs?