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The Supreme Administrative Court, in its ruling 21 Afs 94/2025 – 83, addressed the issue of proving costs related to advertising services. The company had a contract for promotion covering the entire tax period. According to the contract, the advertising services were to include, for example, the display of the logo on LED panels at the stadium during individual matches of the team, the display of the logo in television broadcasts and on player jerseys, among others.

The tax authorities partially reassessed these advertising costs, primarily arguing that the taxpayer failed to prove the provision of all agreed points in full. For instance, the taxpayer proved the display of the logo on LED panels at the playing field for only 17 out of 21 matches, and the tax authorities assessed all points according to the contract in this detailed manner.

The court sided with the taxpayer and confirmed that the taxpayer is required to prove the provision of advertising services only in substantial parameters of the agreed scope and form, and representative samples demonstrating the fulfillment of these substantial parameters are sufficient.

The court also adds that even a potential defective performance by the intermediary, such as the advertisement lasting a few seconds shorter than agreed, does not necessarily affect the tax deductibility of the expenses, as the execution of the advertisement in substantial parameters corresponded to the agreed scope and form.

The ruling confirmed that for each advertising service, emphasis is placed on the taxpayer having transparent documentation available and being able to prove the actual provision of advertising services in substantial parameters.

We would be happy to assist you with assessing the tax deductibility of advertising expenses or setting up promotion contracts.

Authors:

Jana Kovářová

Lukáš Vimr