
The service, which the broadcaster claims will be the first of its kind in Europe, is likely to offer a mix of films, sport and entertainment and will be available via Sky+HD set-top boxes.
The pay-TV group is in talks with media agencies about offering 3D ads to run on the new platform, which will incorporate advertising capabilities.
A Sky spokesman said: "Although it's still very early days, we anticipate there being a range of exciting new creative opportunities for advertisers.
"As we prepare to launch a commercial service next year, we've already had some initial discussions with advertisers about the potential for 3D TV, and their enthusiasm for innovating is clear."