The Corp Q4 Final 2026 Final Pack handles simultaneously the formal close of the fourth fiscal quarter and the preparation of the file for the Mexican corporate annual return to SAT. It is the most complete close pack of the year: it integrates the Q4 CFDI 4.0 reconciliation, the complete annual file for the March 2027 annual return, the merch line for the aguinaldo in kind under Article 87 of the LFT, the ordinary board meeting that approves the 2026 fiscal close and the 2027 plan, and the merch line for the tax team and external audit that worked the year-end close.
The Q4 Final integrates five formal components that the corporate group receives between 20 December 2026 and 15 January 2027, with the goal of closing the full fiscal year and starting the next one with the reconciliation file up to date. The advantage of integrating Q4 and annual into a single pack is operational: one tender at year-end, one compliance audit, one board presentation, and one consolidated file that the client’s accounting function uses for the March annual return.
The file consolidates every CFDI that Corp-Merch.MX issued to the client during Q4 (October-December 2026) and the full year (January-December 2026) into a single auditable archive. It includes detail by front, by line, by RFC when the client is multi-RFC, by tax regime, by unit key, and by CFDI use. The file is delivered in XML format with an attached spreadsheet for reconciliation against the client’s accounting system (CONTPAQi, ASPEL, SAP, ORACLE).
We run the merch line for the aguinaldo in-kind payout before 20 December, when the corporate opts for the mixed cash and in-kind modality under Article 87 of the LFT. Mexican labour law allows this modality provided the in-kind value does not exceed one month of salary. Oaxacan artisan basket, Baja California guardian wine, Tonalá crystal, curated box with Mexican artisan pieces. CFDI invoicing under unit key E48 with chapter D01 deduction.
We run the merch line for the ordinary board meeting that approves the 2026 fiscal close and the 2027 strategic plan: executive folders in leather tanned in León, USB with digital annexes, recognition plaque for board members who complete their term, and a curated piece for the chair or the senior-most director. Coordination with the CEO’s office, Legal, and the Board Secretary for LGSM and SML compliance.
We run the formal merch line for the client’s internal tax team (Accounting, Tax, Controller) and for the external audit firm that worked the annual close. For the internal team: curated box with Mexican artisan pieces (León leather, Tonalá glass, Chiapas coffee). For the external auditors: premium box with a curated piece and formal acknowledgement for closing the year. Delivery between 20 and 30 December.
The Q4 Final executive report consolidates all operations that required UIF notice during 2026 under the LFPC: gifts, prizes, raffles, and donations that exceeded the current UMA thresholds. The report also includes Anti-Money Laundering Law compliance for financial and fintech groups, and the Related-Party Operations Report (ROPR) when the client has operations with subsidiaries in Mexico or abroad.
Q4 simultaneously closes the last quarter of the fiscal year and the full fiscal year. For Mexican corporate groups on the standard calendar (January-December), the Q4 Final is the last quarterly delivery of the year and the main input for the annual return that SAT requires during March of the next year. For groups on a non-standard fiscal calendar (April-March for US parent subsidiaries, July-June for tourism groups), the Q4 Final closes the last quarter of their particular fiscal year.
The Q4 Final 2026 Final pack integrates the quarter’s CFDI 4.0 reconciliation with the annual reconciliation, which lets the client’s accounting team work from a single consolidated file for the annual return. This cuts annual return preparation time by 40 to 60 percent compared with the traditional approach of reconciling quarter by quarter and then consolidating at year-end.
Additionally, the Q4 Final handles the complementary annual obligations: the Related-Party Operations Report filing (when the client has operations with subsidiaries in Mexico or abroad), the Federal Law for the Protection of Personal Data Held by Private Parties (LFPDPPP) compliance for handling the recipients’ data, and the annual donatarias notice filing when the client delivered pieces as donations to authorised civil organisations.
The Q4 close starts with brief confirmation by 30 November 2026. Corp-Merch.MX processes the quarter’s CFDI reconciliation during the first half of December and consolidates the annual file during the second half. The Q4 final file is delivered between 18 and 22 December. The consolidated annual file is delivered between 10 and 15 January 2027, with sufficient time for the client’s accounting team to prepare the March annual return.
The aguinaldo in-kind delivery is normally scheduled between 10 and 18 December, before the 20 December deadline of Article 87 of the LFT. The board meeting that approves the 2026 fiscal close is normally scheduled between 15 and 28 February 2027, and the board merch line is delivered 8 days before the scheduled date. The merch line for the tax team and external auditors is delivered between 20 and 30 December.
Q4 Final invoicing runs as a single consolidated CFDI on the quarter file delivery, as an annual consolidated CFDI on the annual file delivery, and as separate CFDIs for the aguinaldo in kind, the board merch line, and the tax merch line. Each CFDI carries its unit key and its CFDI use. For Q4 IMMEX deliveries, the foreign trade complement is included with 0% IVA rate.
The operational brief close is 30 November 2026. That allows the quarter’s CFDI reconciliation to be processed during the first half of December and the final file delivered before 22 December. Briefs arriving after 30 November are processed for deliveries from the second half of January 2027 onwards, after the year-end close, which reduces the pack’s fiscal utility.
Yes. Article 87 of the LFT establishes that the aguinaldo portion delivered in kind cannot exceed the equivalent of one month of salary. For employees with monthly salary above 30,000 MXN, that means a practical cap of 30,000 MXN per in-kind piece. For employees below that, the cap is their actual monthly salary. We coordinate with the client’s payroll team to validate the cap per employee.
Yes. For clients with related-party operations (subsidiaries in Mexico or abroad), the annual file includes the Related-Party Operations Report (ROPR) under Article 76 of the LISR. The ROPR details operations with subsidiaries, amount, transfer-pricing method used, and supporting documentation. This simplifies the client’s ROPR filing with SAT.
Corp-Merch.MX complies with the Federal Law for the Protection of Personal Data Held by Private Parties (LFPDPPP) for handling the merch recipients’ data. The annual file includes the privacy notice, recipient consent where applicable, and the security measures implemented for data protection. Coordination with the client’s compliance function for compliance with the purpose principle.
Yes. For clients that donate pieces to authorised civil organisations (donatarias autorizadas under Article 79 of the LISR), we issue the CFDI with the corresponding unit key, CFDI use, and donatarias complement when applicable. The annual file includes the detail of donated pieces, fiscal value, and receiving organisation, which simplifies the donation deduction and the donatarias annual notice.
Yes, normally. The Q4 ordinary board meeting (February or March of the next year) approves the 2026 fiscal close and the 2027 strategic plan. The merch line for this meeting includes executive folders in leather tanned in León, USB with digital annexes, recognition plaque for board members, and a curated piece for the chair. Coordination with the CEO’s office and the Board Secretary.
Send us the number of RFCs in the group, the plant and office footprint, the IMMEX program and USMCA projection, the date scheduled for the Q4 board meeting, the components you want to include in the Q4 formal close and the 2026 annual close, and the 2026 annual return calendar with SAT. 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, 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.