My apple TV
Why is my apple TV telling me I need to create an iTunes account
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Do you have the Apple TV box? If so, which model? Identify your Apple TV model - Apple Support
Or did you have the Apple TV app on a third party device? If so, which device and model?
To have an Apple ID account that is ready for use with the Apple TV app, that is the same as ready for the iTunes Store. The Apple ID account should have full users details, a verified email address (respond to test message), and a valid payment method.
Apple ID support - Official Apple Support
Review this support document for steps that still have to be done, or information that needs to be added or validated.
How to create a new Apple ID - Apple Support
↳ Create an Apple ID on another device
↳ If you see a message that you need to sign in to iTunes