Biannual timeline and CFDI 4.0 traceability
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.