Corp package 68 final: the kit a Mexican corporate hands out to the expatriate who lands in Queretaro, or to Queretaro who receives

Why international mobility fails without tangible tools

The Income Tax Law taxes source-of-Mexico income of individuals residing in Mexico or whose centre of vital interests is in national territory. The Tax Administration Service (SAT) establishes tax residency rules and notice obligations when an expatriate arrives in the country. The Mexican corporate operating under the IMMEX programme has constant rotation of expatriate personnel between Mexico, the United States, Canada and Europe, and needs to deliver tools that the employee uses from day one.

The Mexican corporate spends on average between USD 270 and 670 per expatriate on orientation that stays in a PDF file that nobody reads. The Corp package 68 final rationalises that spend and ships a standardised kit that the employee carries in their suitcase: the adapter solves the first plug, the translator sustains the first client meeting, the fiscal guide summarises SAT and IMSS obligations, the consular tag prevents luggage loss, the local SIM solves the first call, the filtered bottle solves the first glass of water, the cultural guide navigates the first gathering with the team. The invoice is segregated from general expenses and reported as international mobility investment.

For corporates with active mobility programmes (International Assignment Policies, Tax Equalisation, alliances with consultancies such as KPMG, EY, PwC, Deloitte, Mercer), the kit is delivered with the programme calendar and QR code for registration on the internal tracking platform. The international mobility area receives a dashboard with compliance by country, percentage of assignments with kit delivered at destination, and post-assignment retention rate. The invoice is segregated from HR spend and reported as human capital investment.

For corporates with multiple legal entities and international operations, the kit is delivered in a single order with lots segregated by RFC and independent invoicing per entity. Premium logistics with DHL or FedEx deliver in 3 to 5 business days to any country in the world, with tracking and delivery confirmation. For free zone deliveries (typical of IMMEX with initial assignment in Tijuana, Monterrey or Queretaro), VAT is calculated at 0% rate and the Free Zone complement is attached with the SAT authorisation number.

How the mobility kit is invoiced under LISR and CFF

The Corp package 68 final operates in two invoicing modes. The first is single order per assignment with CFDI 4.0 issued at month-end with line-by-line description for deduction as mobility spend. The second is annual contract with fixed unit price and invoice against actual delivery each quarter, with payment complement at 30 days when the corporate operates on credit lines. For international deliveries, CFDI is issued with Foreign Trade complement and the corresponding customs document is attached.

CFDI Use depends on the client tax regime and the receiving area. For the General Regime with international mobility or global HR area, the invoice is issued under G03 (general expenses) on the mobility investment line. For RESICO, the same key is used because the kit counts as human capital investment. Validation with the accounting area happens before the first assignment to confirm the specific expense account and the correct key.

VAT 16% is broken down line by line on CFDI 4.0. For free zone deliveries (typical of IMMEX with initial assignment in Tijuana, Monterrey or Queretaro), VAT is calculated at 0% rate and the Free Zone complement is attached with the SAT authorisation number. For international deliveries, 0% VAT rate applies with Foreign Trade complement and customs pedimento is documented.

CFDI cancellation or correction is processed within 24 hours of the request. For model or specification changes after the kit has been delivered, we handle replacement with additional charge and new CFDI for the additional piece. A kit not delivered because the assignment was cancelled before day one is invoiced only if the order confirmation was signed by the international mobility area at least 5 business days in advance.

Pricing, MOQ and lead times

Prices in MXN before VAT 16%. The Corp package 68 final starts at MXN 5,890 per kit from MOQ 5. In batches of 10 kits or more, the cost drops to MXN 5,090. In annual contracts of more than 50 assignments, the cost drops to MXN 4,340 with reserved safety stock in our CDMX and Queretaro warehouses. CFDI 4.0 is issued at month-end with full deductibility under international mobility investment spend.

Production lead times are 12 to 15 business days for kits with personalisation. Batches of more than 10 kits require 18 to 22 business days with scheduling 6 weeks before the assignment start date. Delivery is made to the corporate office in Mexico City with international mobility area acknowledgement or directly to the expatriate's address with tracked international shipping.

For corporates with IMMEX free zone operations, the kit is assembled in Tijuana or Monterrey with cross-border delivery in 24 to 48 hours and carta porte with 0% VAT. For corporates with multiple legal entities and centralised mobility area, we run consolidated kit with breakdown per entity on a single invoice with RFC-separated lines.