Most historians say the first bank created was the Taula de la Ciutat, and it was established in Barcelona, Spain back in 1401, though the actual practice of banking has it’s origins during the Roman Empire.
Taula de la Ciutat was established as a treasury resource for the government of Catalonia.
As for the oldest currently operating bank in the world? That would be the Italian concern Banca Monte dei Paschi di Siena which has been in operation since 1472. The initial service of that bank was to offer loans to the poor.