If you don’t have a SIM card or don’t want an eSIM, you can tap ‘Skip’ to set up the phone without a mobile network connection using only Wi-Fi. 3. Connect to Wi-Fi ...
But they're easy to set up and change at any time. Note that Back Taps aren't available on all iPhones. To use them, you'll need to have one of these iPhone models How to set up Back Tap shortcuts ...