A Greek influencer has been fined more than €70,000 after a tax investigation found undeclared income from Instagram posts that were considered commercial advertising activity.

The case, which concerns the 2019 tax year, was reviewed by Greece’s Dispute Resolution Directorate (DED), which upheld the findings of the Independent Authority for Public Revenue (AADE), the country’s tax administration.

The investigation focused on a company providing advertising services through which the influencer operated a professional Instagram account.

Investigation into Instagram posts

According to the decision, tax inspectors examined material from the influencer’s social media posts, the company’s accounting records, private agreements and tax documents as part of a broader review of Greek influencers’ activities on social media.

During the audit, authorities identified 322 posts published in 2019 on the professional account managed by the company’s owner and director.

Of these, 54 posts were found not to have been accompanied by the required tax invoices, despite being classified as business transactions.

The undeclared posts were valued at €81,500 before VAT, with an additional €19,560 in VAT calculated by authorities.

Taxes and penalties imposed

The company was fined €9,780 for failing to issue the required tax documents.

A separate income tax adjustment resulted in an additional tax charge of €28,083.52, along with a penalty of €14,041.76. Authorities also imposed the €19,560 VAT payment.

The total amount of taxes and fines exceeded €70,000.

Barter deals and giveaways included

The company argued that some of the posts should not be considered taxable transactions, citing product exchanges, giveaways and posts showing personal moments.

Specifically, it claimed that nine posts involved barter arrangements, 11 were giveaways and 46 represented personal content from the company’s manager.

The DED rejected these arguments, ruling that exchanges of products or services in return for promotional exposure constitute economic transactions.

It also determined that posts presented as personal content had characteristics of organized product promotion and were linked to the commercial nature of the account.

How authorities calculated the value

Tax officials calculated the value of the undeclared transactions based on the company’s own private agreements and previous invoices.

The rates used in the assessment were €1,000 plus VAT for standard Instagram posts and €2,500 plus VAT for giveaway-style posts.

The DED concluded that tax authorities could estimate undeclared revenue using available evidence, including objective and consistent indications of commercial activity.

With decision No. 1966/2026, the DED rejected the company’s appeal and confirmed the penalties and tax adjustments imposed by the Athens tax audit authorities.