Private Educational Institutions Concept Complement (IEDU)

What is the IEDU Complement?

The Private Educational Institutions Concept Complement (IEDU) is an additional element in electronic invoices (CFDI) that includes specific information about tuition payments in private schools. This complement allows taxpayers to deduct these payments in their annual Income Tax (ISR) return.

Who can issue a CFDI with the IEDU Complement?

Only private educational institutions that meet the following criteria can issue invoices with this complement:

• Be incorporated into the National Education System.

• Have authorization or official recognition of studies (RVOE) granted by the Ministry of Public Education (SEP) or state educational authorities.

Who is it for?

The IEDU complement is aimed at taxpayers who make payments for educational services and wish to deduct them in their annual tax return, including:

• Parents or guardians who pay tuition for their children.

• Individuals who pay for someone else’s education, provided the payment is made via check, bank transfer, debit, or credit card (cash payments are not deductible).

Requirements for Tuition Deduction

To deduct tuition payments, the following requirements must be met:

• The educational institution must be part of the National Education System and have official recognition of studies.

• Obtain a CFDI that clearly breaks down tuition payments and, if applicable, mandatory school transportation fees.

• Make the payment via check, transfer, debit, or credit card; cash payments are not deductible.

Additionally, there are annual deduction limits based on educational level:

• Preschool: $14,200 MXN

• Elementary: $12,900 MXN

• High school: $19,900 MXN

• Technical education: $17,100 MXN

• High school or equivalent: $24,500 MXN

Note: Enrollment or re-enrollment fees are not deductible.

Required Fields in the IEDU Complement

For the invoice to be valid and deductible, it must include:

• Full name of the student, as it appears on their CURP.

• Student’s CURP.

• Educational level attended.

• RFC of the educational institution issuing the invoice.

• RVOE key, if applicable.

• Amount paid for tuition.

How Our CFDI API Can Help You

Our API simplifies the issuance of invoices with the IEDU complement, enabling you to:

• Automate CFDI Generation: Issue electronic invoices with the appropriate complement quickly and error-free.

• Stay Compliant with SAT Regulations: Our solution is constantly updated to comply with current tax regulations.

• Easy Integration: Our API is compatible with various systems, making it easy to implement into your existing processes.

By using our API, you ensure your invoices meet the required standards, streamline your invoicing processes, and ensure the deductibility of tuition payments for your clients.