I'm fairly certain that you don't have to identify in any way at least where I live (Germany). You need to register your Apple account with a valid E-Mail addre

I'm fairly certain that you don't have to identify in any way at least where I live (Germany). You need to register your Apple account with a valid E-Mail address, which can be as fake as you want it to be. Store credits can be bought anonymously with cash at gas stations or other brick and mortar stores.