Unable to create Apple ID

“At this time" is unfortunately a somewhat vague Apple catch-all error message. It could mean that you cannot connect to the Apple service you need to use, or it could mean there is something wrong or missing in your information entry (but it doesn't tell you what exactly), and once you correct that, _then_ it is the right time. ;-)

Check if the problem is at Apple’s end of things and if there’s an issue with Apple's servers: Apple - Support - System Status

Check what you are doing is valid (such as when creating an account all your information is consistent for the country in which you are creating the account) and has all the information required. Confer with Apple's documentation about the action you are trying to do. If you still have problems, contact official Apple Support:

Click here --> Choose your country or region - Official Apple Support 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 --> Contact Apple for support and service - Apple Support

Try and create your Apple ID on another place, for example on the web

1. Go to appleid.apple.com and click Create Your Apple ID.
2. Follow the onscreen steps to provide an email address, create a strong password, and set your device region. The email address that you provide will be your new Apple ID.*
3. Enter a phone number that you can always access.
4. Check the boxes to subscribe to Apple Updates if you'd like. This keeps you up to date on the latest news, software, products, and services from Apple.
5. Click Continue.
6. Follow the onscreen steps to verify your email address and phone number. 

After you verify your email address, you can use your new Apple ID to sign in to the App Store and other Apple services such as iCloud.