The fourth quarter of the Mexican fiscal year (October-December) is the closing quarter: Commercial areas execute the year-end gifts calendar for premium clients, qualified prospects and distribution channels; Human Resources areas deliver the aguinaldo in kind and the recognition for meeting annual targets; Operations areas close the IMMEX inventory and execute the staff provision for the first quarter of the following year; and Logistics areas consolidate SAT invoicing with Carta Porte 3.0 and the foreign trade complement for international deliveries. The Q4 2026 package covers the four activations with consolidated logistics, CFDI 4.0 compliance and planning to avoid the October bottleneck.
The fiscal closing of the 2026 fiscal year for Mexican corporates executes between 1 January and 30 April 2027, but the Q4 2026 merch provision is invoiced in the 2026 fiscal year under the condition that the merchandise was delivered to the recipient before 31 December. Corp-Merch.MX coordinates with the corporate's accounting area so SAT invoicing is issued with the actual delivery date and the corresponding CFDI use: G03 general expenses for year-end client gifts, I02 office furniture and equipment for employee provision, I06 materials and supplies for plant restocking.
SAT observes with particular attention the deduction of year-end gifts and provisions in the fiscal year: it requires the piece to have a legitimate commercial use (not sumptuous), the delivery to be supported with recipient acknowledgement, and the expense to be related to the corporate's economic activity. Corp-Merch.MX delivers to the corporate the complete documentary support: purchase order, invoice with CFDI 4.0 and foreign trade complement when applicable, Carta Porte 3.0 for deliveries with transit, signed acknowledgement from each recipient, and piece-by-recipient report when SAT requires it.
For corporates with IMMEX programme, the closing of the 2026 fiscal year involves closing the inventory of merchandise in transit and at the plant. Merchandising pieces delivered to the employee at the Mexican plant are recorded in the national inventory; pieces delivered to the employee at the US or Canadian plant are recorded in the inventory control system as definitive export when the piece stays abroad, or as temporary export when the piece returns to Mexico at the end of the IMMEX programme.
Corp-Merch.MX coordinates with the certified customs broker in Monterrey and Tijuana the closing of the 2026 fiscal year pedimentos, the consolidation of Carta Porte 3.0 per border crossing, and the submission of the annual SAT report with breakdown of foreign trade operations. The applicable VAT rate is 16% for national deliveries, 0% for exports with pedimento, exempt for deliveries in the border strip under the Decree of fiscal incentives. The deduction in the corporate's fiscal regime operates with the complete documentation Corp-Merch.MX delivers.
The Q4 2026 package operates with consolidated runs per activation and a 60 day production window before the first delivery. For year-end client gifts with runs from 50 units, the window closes 45 days before the first shipment (typically 15 October for 1 December deliveries). For aguinaldo in kind with runs from 100 units, the window closes 30 days before the first shipment (typically 1 November for 1 December deliveries). For IMMEX closing with runs from 100 units, the window closes 30 days before the first shipment (typically 15 October for 15 November deliveries).
The unit cost varies by piece and run. As Q4 budget reference: curated box for premium clients from MXN $2,400 before VAT in runs of 50; aguinaldo in kind box from MXN $1,200 before VAT in runs of 100; IMMEX recognition piece from MXN $2,800 before VAT in runs of 50; Carta Porte 3.0 consolidation from MXN $340 before VAT per pedimento. SAT invoicing is issued with 16% VAT breakdown and support for deduction as Public Relations, Commercialisation or Institutional Relations expense per the CFDI use the corporate instructs.
The confirmation window closes 30 September 2026 for Q4 deliveries. For 1 December deliveries, the brief and deposit must be closed before 30 September.
Yes — we handle the 2026 fiscal year consolidation with CFDI 4.0, Carta Porte 3.0 and the annual IMMEX report. We coordinate with the corporate's accounting area for complete documentary support.
Yes — we handle aguinaldo in kind with LFT compliance in the aguinaldo chapter, invoicing with CFDI use I02 office furniture and equipment, and support for deduction as Institutional Relations expense.
No. Corp-Merch.MX is an independent workshop for curation, production and logistics of corporate packages for companies in Mexico. The corporates and IMMEX plants mentioned are generic sector references.
Tell us the Q4 2026 activations, year-end gifts, delivery regions, number of pieces, the corporate's RFC and fiscal regime. We respond with a package proposal broken down by line, delivery calendar and a quote with VAT breakdown within 24 to 48 business hours. For IMMEX closing we issue a quote with fiscal consolidation and Carta Porte 3.0.
Corp-Merch.MX is an independent workshop for curation, production and logistics of corporate packages for companies in Mexico. We are not a partner, sponsor or official supplier of the corporates, IMMEX plants, brands or institutions mentioned on this page. The figures and suppliers mentioned are sector references included for descriptive purposes only.