The problem: private schools set their own tuition — can they charge anything, anyhow? Quick answer: they set levels freely, but must follow three hard principles: publicity — transparency — contractual compliance. Breaches bring parent complaints, administrative penalties, and tax risks.
Principle 1 — Publicity
Private schools must publish tuition and other charges (meals, buses, uniforms, extracurriculars) before enrollment — typically in enrollment notices and on school websites/boards. Collecting unpublished charges breaches transparency duties; parents may refuse and complain.
Principle 2 — Transparency: correct, complete, receipted
- Collect exactly published amounts, from the right payers, at contractual times.
- Issue invoices/receipts for every collection — both a tax duty and dispute evidence.
- Separate mandatory from voluntary charges: boarding meals, buses, extra classes are voluntary agreements, not to be bundled coercively into mandatory tuition.
Principle 3 — Contractual compliance
The education service contract (or enrollment form with contractual value) must state: per-term tuition, payment methods (monthly/term/yearly), deadlines, refund policies for withdrawal/deferral, and tuition-adjustment conditions. Detailed contracts mean fewer disputes — most tuition complaints stem from vague paperwork.
Tax duties attached
Tuition and other school collections are revenue for declaration and taxation (VAT, CIT under the CIT Law 67/2025, standard rate 20%). “Cash without invoices” to dodge tax breaches tax law, risking back-taxes and penalties under the Tax Administration Law 108/2025.
Frequently Asked Questions
1. Can private schools set tuition freely?
Yes on levels, but with advance transparent publication, contractual collection, and full tax compliance.
2. Must non-tuition charges be published?
Yes. Meals, buses, uniforms, extracurriculars all require publication. Voluntary items can’t be coercively bundled into mandatory tuition.
3. Collecting tuition without invoices?
A tax breach: back-taxes and administrative tax/invoice penalties on inspection.
4. What must tuition contracts state?
Per-term amounts, payment methods and deadlines, withdrawal/deferral refund policies, adjustment conditions.
5. Can parents refuse unpublished charges?
Yes. Unpublished, non-contractual charges may be refused, with complaints to education authorities.
This article has been quality-reviewed by the FLAW AI Legal Council.
