I have searched for this but cannot find an answer.
If I create a Headband of Vast Intellect do the skills it grants have to be ones already possessed by me as creator.
Logic would suggest yes but I can't find anything in the rules to confirm.
No, you don't have to possess them. If that were the case and you made your own headband, you wouldn't be able to take advantage of the bonus skill ranks!
Requirements Craft Wondrous Item, fox's cunning; Cost 2,000 gp (+2), 8,000 gp (+4), 18,000 gp (+6)
Since these are the listed requirements I would say no.
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As a GM I would give you a +5 to the DC for missing a prerequisite or better require you to have someone with the skill helping in the item construction.
I would even bar some skill for being purchased. Having a headband grant you 20 skills in linguistic and 20 languages when it is made using the knowledge of 1 language would be a bit excessive.
Maybe requiring to add Comprehend languages to the list of requisite for crafting the headband would make that more palatable but it is still problematic. I greatly prefer the approach where it is treated as an increase in intelligence, so you get extra skill points that you must allocate in a permanent way.