The Corp H4 2026 Final Pack is the 24-month planning modality for the Mexican corporate group with a two-fiscal-year strategic vision. It is calibrated for groups with a 2026-2027 strategic plan approved by the board, an authorised biannual budget, an IMMEX program with a two-year investment horizon, USMCA presence, and the need to lock prices and suppliers before the expected inflation cycle. The biannual discount runs 18 to 28 percent on the published quarterly price depending on consolidated volume and applies uniformly across the 24 fronts of the pack.
The Corp H4 2026 Final Pack doubles the coverage of the Corp H3 annual pack: two complete fiscal years (2026 and 2027) with the same twelve fronts per year. The strategic advantage for the board and the FP&A team is significant: instead of approving an annual budget with uncertainty over the next year’s prices, the board approves a biannual budget with fixed prices and accumulated discount, which reduces budget variance and frees resources for other strategic priorities of the group.
Covers the twelve fronts of 2026: Q1 kickoff, Q2 Hot Sale and Semana Santa, Q3 summer and Tianguis, Q4 fiscal close and year-end. Also covers the ordinary board meeting that approves the 2025 fiscal close, the meeting that approves the 2026-2027 strategic plan, and the 2026 quarterly board meetings that monitor execution. Deliveries 1 January to 31 December 2026.
Covers the twelve fronts of 2027: Q1 2027 kickoff with onboarding waves, Q2 Hot Sale 2027 and Semana Santa, Q3 summer 2027 and Tianguis, Q4 2027 fiscal close and year-end. Covers the 2027 quarterly board meetings and the ordinary meeting that approves the 2026 fiscal close and the 2028-2029 strategic plan. Deliveries 1 January to 31 December 2027.
Covers the merch line for the eight ordinary board meetings over 24 months (four per year), any extraordinary meetings required, and the merch line for independent directors and the audit committee. Coordination with Legal for compliance with the General Law of Mercantile Societies, the Securities Market Law when the client is an issuer, and the Single Circular for Issuers when applicable.
Covers the merch line for IMMEX plants in Saltillo, Ramos Arizpe, Apodaca, Tijuana, and Ciudad Juárez over the 24 months of the horizon, with temporary export using pedimento and Carta Porte 3.0 when the piece returns to Mexico, and definitive export for pieces that stay with the employee. Coordination with the foreign-trade desk and the certified customs broker.
The Corp H4 2026 Final Pack biannual discount is the most aggressive of the four modalities (quarterly, semester, annual, biannual) because it allows Corp-Merch.MX to lock prices 24 months in advance and protect the client against expected 2027 inflation. When the biannual agreement is signed in November 2025, the 2027 piece prices are frozen at the 2026 level minus the biannual discount, which removes budget uncertainty for year 2.
The discount is calculated on the biannual subtotal before IVA and reflected in a single quote line under the concept "Biannual commitment discount Corp H4 2026 Final Pack". The invoice carries the discount on the corresponding CFDI 4.0 line with the SAT-authorised code. For clients with a triannual budget (2026-2028), the biannual discount is negotiated case by case and typically reaches 28 to 34 percent, subject to volume and three-year commitment.
The H4 master agreement runs from 1 January 2026 to 31 December 2027 with automatic renewal for the 2028-2029 biennium if the client requests it before 31 October 2027. The renewal applies the same percentage discount on the projected volume, adjusted for accumulated biennial inflation. For clients on a non-standard fiscal calendar (April-March for US parent subsidiaries), H4 aligns with the client’s fiscal biennium and runs on the client’s fiscal calendar, not the civil calendar.
The biannual timeline starts in the first half of October 2025 with the signature of the master agreement. The first PO confirmation happens the first week of January 2026. Deliveries follow the client’s operating calendar over the 24 months: each year has its twelve fronts with their own confirmation, close, and delivery windows. Year 1 follows the well-known H3 schedule. Year 2 is programmed six months ahead of its kickoff, in June 2026, and confirmed one year ahead of each 2027 quarter.
H4 invoicing runs as eight consolidated CFDIs (four per year), as 24 quarterly CFDIs, or as 48 monthly CFDIs if the client policy requires it, with a 2.5 percent administrative surcharge on the subtotal in the monthly variant. Each CFDI carries the biannual discount on a separate line, the recipient tax regime, the unit key for the spend chapter, and the CFDI use that accounting instructs. For IMMEX deliveries, the foreign trade complement is included with 0% IVA rate.
The biannual fiscal compliance report is delivered at the close of the biennium (31 December 2027) with the detail of each CFDI issued, each IMMEX pedimento, each Carta Porte 3.0, and each piece delivered with photographic evidence and recipient signature. This report is the primary input for the corporate annual returns of both fiscal years, the biennium informative returns (RAOCE, Related-Party Operations Report, Donatarias Report where applicable), and UIF and CNBV compliance.
The operational brief close is 15 October 2025. That allows the master agreement to be signed in November 2025, production to start the first business day of January 2026, and the first delivery out before 22 January 2026. Briefs arriving after 15 October are processed for deliveries from February 2026 onwards while the biannual discount still applies as long as the master agreement is signed before 30 November 2025.
The biannual agreement fixes prices at signature in November 2025, which protects the client against 2027 inflation. If observed 2027 inflation exceeds 8 percent annualised, Corp-Merch.MX absorbs the differential up to a cap of 4 percent on raw-material costs; above that cap, year 2 is renegotiated with agreed adjustment. This clause protects both sides.
Yes, with a +/- 25 percent margin on the original biannual projection, adjustable at the close of each quarter. This lets the client react to expansion, restructuring, or new acquisitions without renegotiating the contract. The biannual discount is recalculated on the volume actually executed at the end of the biennium, keeping the percentage as long as total volume stays within +/- 25 percent.
For clients with governance changes scheduled for 2027 (CEO change, board chair change, restructuring of the CEO office), the biannual agreement includes a continuity clause that guarantees delivery regardless of the change of administration. The clause is documented with Legal sign-off before the master agreement is signed.
Yes. For corporate groups with USMCA presence, we run three delivery calendars, three currencies (MXN, USD, CAD), and three tax compliances. Continental biannual consolidation cuts the unit cost 14 to 22 percent compared with separate purchases and simplifies tax compliance for the procurement team over the 24 months of the horizon.
Yes. Default invoicing is quarterly (eight CFDIs over 24 months), but the client can request annual invoicing (two CFDIs, one per fiscal year) or monthly invoicing (48 CFDIs) with administrative surcharge. For clients with the policy of recognising the expense in the fiscal year of delivery, annual invoicing is the most tax-efficient option.
Send us the biannual headcount, the plant and office footprint in Mexico, the United States, and Canada, the IMMEX program and USMCA projection for the 24 months, the parent tax regime, and the fronts you want to consolidate in the biannual horizon. We respond within 48 business hours with the closed MXN quote with the biannual discount applied, the annual per-front delivery schedule, and the CFDI 4.0 invoicing proposal with pedimento and Carta Porte 3.0 breakdown when applicable.
Corp-Merch.MX is an independent corporate-merch provider. We are not a partner, sponsor, or official supplier of the corporations, fairs, venues, brands, or artisans referenced on this page. Figures, pieces, and suppliers are sector references included for descriptive purposes without implying affiliation. All merch is made to order and delivered with CFDI 4.0 and Carta Porte 3.0 when applicable.