Before you can start using your iPad, there are couple of things you have to do:
1) Download and install the newest version if Apple iTunes to your PC / Mac.
Apple requires you to enter an email address.
Be sure to un-mark the email- and Apple News notifications if you don't want to receive commercial mail from Apple in the future.
After downloading iTunes to your PC / Mac, iTunes will guide you through som e install screens.
Click here to go to the Apple iTunes Download page
2) Create an iTunes account.
Before you can download Apps from the iTunes Appstore, you need to have an iTunes account.
When creating an iTunes account, Apple will require either that you enter a coupon/ voucher code, or that you enter billing information. This will be used for future purchases via iTunes/ the Appstore.
Below is a link that shows how to create such an account without entering a credit card or other billing information.
For users that do not have a credit card, but do want to purchase items in the appstore: you can either use an Apple gift card, or select the 'Click and Buy' option. Click and Buy is linked with iDeal, so you can use Click and Buy to indirectly purchase items via your bank account.
How to create an iTunes account without a credit card (in dutch)