The Corp Q2 Final 2026 Final Pack covers the formal close of the second fiscal quarter, the most operationally loaded quarter of the Mexican corporate calendar: Hot Sale concentration (May), Semana Santa close-out (April), spring industrial fair execution (Expo Manufactura, ANTAD, Cumbre de Negocios), and the semi-annual ISR withholding return to SAT. The pack delivers the Q2 CFDI 4.0 reconciliation file before 30 June, with the formal merch line for the tax team and the semester board meeting.
The Q2 Final integrates four formal components that the corporate group receives between 25 June and 5 July, ahead of the quarterly SAT return (due the last business day of July for general-regime legal persons). Q2 is particularly sensitive for groups with high May seasonality (Hot Sale and fairs) because the income concentration requires an immaculate fiscal file and an IVA reconciliation that demonstrates the correct deduction of pieces delivered as commercial expense.
The Q2 CFDI 4.0 reconciliation file includes the breakdown by front and line, with particular attention to Hot Sale May 2026: pieces delivered as commercial gift during Hot Sale, total amount invoiced under unit key E48 (promo kit), LFPC compliance when the recipient exceeds the UMA threshold, and PLD compliance when the recipient is a financial-sector client. The file is delivered in XML format with attached spreadsheet.
The Q2 report includes the reconciliation of the spring industrial fairs: Expo Manufactura (Monterrey, February), ANTAD (Guadalajara, April), Cumbre de Negocios (Los Cabos, April), Expo Publicitas (CDMX, May). For each fair, the report includes pieces delivered as staff kit, sponsor kit, and VIP visitor kit, compliance with the venue rules, and expense deduction under I06 (materials and supplies) or G03 (general expenses) as applicable.
Q2 closes with the semi-annual ISR withholding obligation for general-regime legal persons (filed during July with SAT). The Q2 Final executive report includes the detail of the pieces that generated withholding (when the piece is delivered to a supplier as consideration and exceeds the UMA threshold), the applicable withholding rate, and the total withheld amount. This simplifies the client’s accounting team’s preparation of the semi-annual return.
We run the merch line for the ordinary board meeting that reviews the semester close: executive folders in leather tanned in León, USB with digital annexes, recognition plaque for the team that closed the semester, and a curated piece for the board chair. Coordination with the CEO’s office, Legal, and the Board Secretary for LGSM and SML compliance when applicable.
Q2 is the most fiscally complex quarter for Mexican corporate groups with intensive commercial operations. While Q1 executes mainly fiscal kickoff and onboardings (HR expense), Q2 executes Hot Sale and fairs (commercial expense) and Semana Santa (operating expense). The mix of fronts forces the tax function to correctly classify each CFDI under the unit key and CFDI use that applies, which requires a more detailed reconciliation file than Q1.
Additionally, Q2 closes with the semi-annual ISR withholding return, which does not exist in Q1. For groups with withholdings on suppliers, independent professionals, or lessors, the semi-annual return requires consolidating the withholding certificates issued during the first semester. The Q2 Final executive report includes the detail of each withholding certificate issued by Corp-Merch.MX to the client, which simplifies the accounting team’s preparation of the certificate file for SAT.
For groups with USMCA presence, the Q2 Final includes the detail of IMMEX deliveries during the quarter, with pedimento number, Carta Porte 3.0, and tariff fraction. This lets the client’s foreign-trade desk reconcile the temporary and definitive exports for the quarter with the SAT pedimento registry and with the US or Canadian parent’s reports.
The Q2 close starts with brief confirmation by 15 June 2026. Corp-Merch.MX processes the quarter’s CFDI reconciliation during the last week of June and delivers the final file between 28 and 30 June. The merch line for the tax team is delivered between 25 and 30 June. The semester board meeting is normally scheduled between 10 and 25 July, and the merch line is delivered 8 days before the scheduled date.
For groups with intense Hot Sale operations (sales force above 200), the Q2 Final file includes a specific annex with the detail of pieces delivered as commercial gift during Hot Sale: pieces by prospect tier, total amount by tier, LFPC compliance by vulnerable activity (gifts), and PLD compliance when applicable. This annex simplifies the UIF notice filing when the quarterly gift amount exceeds the LFPC threshold.
Q2 Final invoicing runs as a single consolidated CFDI on file delivery or as separate CFDIs per component, depending on the client’s accounting policy. Each CFDI carries its unit key (E48 corporate kit, H87 recognition pieces, G03 general expenses when applicable), its recipient tax regime, and its CFDI use. For IMMEX deliveries, the foreign trade complement is included with 0% IVA rate and deductibility in the Mexican corporate tax regime.
The operational brief close is 15 June 2026. That allows the quarter’s CFDI reconciliation to be processed during the last week of June and the final file delivered before 30 June. Briefs arriving after 15 June are processed for deliveries from the second half of July onwards, after the SAT quarterly return, which reduces the pack’s fiscal utility for groups with high Hot Sale concentration.
Yes. The Federal Law for the Prevention and Identification of Operations with Resources of Illicit Origin (LFPC) establishes the obligation to file notices with the UIF when gifts, donations, prizes, or raffles exceed certain UMA thresholds. The Q2 Final executive report identifies operations that require notice, classified by vulnerable activity and amount.
Yes. For clients that receive pieces from Corp-Merch.MX as consideration for a service (for example when a supplier delivers a professional service and receives a piece as compensation), we issue the ISR withholding certificate at the applicable rate per service type. The certificate is annexed to the Q2 Final executive report to simplify the semi-annual withholding return to SAT.
The Q2 Final report includes a specific section per fair: pieces delivered as staff kit, amount invoiced under unit key E48; pieces delivered as sponsor kit, amount invoiced under unit key I06; pieces delivered as VIP visitor kit, amount invoiced under unit key G03. This lets the accounting team deduct the fair expense correctly under the corresponding budget chapter.
Yes. For groups with Semana Santa tourism operations (hotels in Cancún, Los Cabos, Puerto Vallarta, Huatulco), the Q2 Final includes the reconciliation of pieces delivered to seasonal staff and to guests during the Holy Week. We run unit keys and CFDI uses specific to the tourism sector, with compliance with the General Tourism Law when the client is a tourism service provider.
Yes, for clients that are securities issuers under the Securities Market Law. The semester board merch line is delivered with Single Circular for Issuers compliance, including the independent-director independence declaration and the registration of the delivery in the board’s management system. Coordination with Legal and the Board Secretary.
Send us the number of RFCs in the group, the plant and office footprint, the quarter’s fairs and Hot Sale operations, the IMMEX program and USMCA projection, the date scheduled for the semester board meeting, and the components you want to include in the formal Q2 close. We respond within 24 business hours with the closed MXN quote, the deliverables 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.