Which are the best offshore country to setup an company with EU bank account for not EU resident, for a website that generates affiliate revenue?

Your best bet is to seek advice from a professional in your area to determine your offshore banking goals and then develop a plan to achieve them. For example, https://www.offshorecorptalk.com/ is a good place to start. This is important to me because for businesses, it may involve keeping funds in a bank account outside of the country where the company is registered.