If you don't want to create a Google account behind your residential IP address, and avoid providing Google with a phone number, the following simple steps are proven to work in lots of cases (or, at least for me!):

1. Connect to either cellular data or a public Wi-Fi network, such as in a library or a cafe
2. Install Google Play Services from App Store and open the Play Store app
3. Provide a real-sounding name – including a surname – and date of birth
4. Accept one of the email addresses that Google suggests to you
5. You will be asked to provide a phone number. Select "Skip" in the bottom-left corner.

Details (optional)

If you are still mandated to provide a phone number, you might've gotten unlucky in that the IP address has previously been flagged as suspicious by Google (for instance due to a hacked network being used for DoS attacks).

Furthermore, when I've retraced the steps above, I've always completed all the text fields, including the optional surname field. Not providing a surname might actually increase the chance that Google requires you to provide a phone number. At least, one time when I neglected to fill out that field, I did not get the "Skip" option. Once I retraced my steps and entered a surname, I was allowed to proceed without phone number verification.

MFA/passkeys

Google might still ask you for a phone number if you in the future trigger one of their flags for suspicious activity. In my experience, setting up either a passkey or two-factor authentication on your Google account reduces the chances of them requiring you to provide a phone number post-registration. You can usually do this from within the Play Store app – although it is known to be buggy, and you might need to sign in from a web browser instead.

App-based two-factor authentication might still require a phone number to set up. Passkeys don't require one.

VPN / suspicious activity

I've personally never had an issue with connecting behind a VPN while using my Google account (post-registration). Using GrapheneOS I have created several Google accounts for various QA testing purposes, and the only time Google demanded me to provide a phone number was when I flashed stock PixelOS on my testing device, connected behind 5G (not using a VPN) and attempted to sign in to the Play Store. I did not have a passkey or two-factor authentication set up for that account prior to that – although I naturally can't be 100% sure that that is relevant, I think having set up MFA or a passkey method does reduce the chance of triggering the phone number verification requirement.

It's not clear if providing a real-sounding name and accepting a pre-created address is necessary. Although for most people I guess it can't hurt.

Written by fid02.