Advertising

The supply of advertising services in the State is a taxable activity liable to Value-Added Tax (VAT) at the standard rate. Further details on registration requirements are included in Who should register for VAT?.

The scope of the term 'advertising services' has not been defined in VAT law. However, as a matter of practice, advertising services include all services carried out by advertising agencies. These services include the promoting of a product, business or person.

Examples include:

• media publicity
• promotional launches
• and
• other publicity events.