The first half of the Mexican fiscal year concentrates the most important moments of Mexican corporates' operational cycle: the previous year liquidation, the new year kickoff, Hot Sale, Semana Santa, the industrial fairs of Monterrey and CDMX, and the ordinary board meeting that approves first quarter financial statements. The H1 2026 package groups these five activations in a single semi-annual tender with 8 to 14 percent discount over separate quarterly purchase, freeing Purchasing from executing five separate tenders and fiscal from reconciling five CFDI sets with five different suppliers.
Covers 2025 fiscal year liquidation (thank-you boxes for personnel) and 2026 kickoff (IMMEX onboarding, first board meeting, sales force prospect kit). The H1 discount applies over the individual Q1 package when contracted as part of the full semester. Staggered deliveries between January 15 and March 31.
Covers merchandise for Hot Sale May 2026, Semana Santa season at tourist destinations, and the spring industrial fairs (Expo Manufactura, ANTAD, Business Summit). The H1 discount applies over the individual Q2 package. Staggered deliveries between March 10 and May 15.
Covers merchandise for stands, VIP visitor kits, and post-event follow-up piece for the spring fairs. Coordination with the trade marketing agency and Export area when the fair receives USMCA visitors. Deliveries between March 25 and April 5 for April fairs.
Covers merchandise for the corporate training programs of the first semester (onboarding, technical courses, certifications, leadership workshops). Coordination with Training area for STPS compliance and NOM-035. Monthly deliveries between January and June.
Covers merchandise for the ordinary board meeting (approving 2025 fiscal close) and the shareholders meeting ratifying the results. Coordination with CEO office and Legal Directorate, compliance with the LGSM and LMV when applicable.
The 8 to 14 percent discount over the quarterly list price exists for one concrete economic reason: when Corp-Merch.MX receives a closed semi-annual order, it can plan production with a six-month horizon instead of three, which allows reserving plant capacity with subcontracted manufacturers, negotiating raw material prices in advance (cotton, leather, glass, ceramic, stainless steel), and blocking logistics spaces with parcel operators and fiscal warehouses. Those three savings (capacity, raw material, logistics) are passed to the client as discount, not retained as margin.
The discount is applied uniformly across all fronts of the H1 package, not on some and not others. This means the client does not have to choose between fronts to maximize the discount: all fronts receive the same percentage. The discount is calculated on the package subtotal without IVA and reflected in a single line of the quote under the concept “Semi-annual commitment discount H1”. The invoice reflects the discount in the corresponding line of CFDI 4.0 with the SAT-authorized discount code.
The H1 discount applies only when the package is contracted in full (all five fronts). If the client decides to execute only three of the five fronts under the H1 modality, the discount is reduced to 4 to 7 percent (proportional to effective coverage). This clause exists to prevent the client from contracting H1 only for the discount and then executing the remaining fronts with another supplier: the discount is linked to the full semi-annual commitment, not to a purchase promise.
For corporates with purchasing policy requiring each front to be tendered separately, the H1 package is offered as a framework contract with five open orders (one per front) that Purchasing executes without new tender, per Article 17 of the LAASSP when the client is a government entity, or per the client's internal policies when a private corporate. The H1 framework contract is valid from January 1 to June 30, 2026, with automatic renewal to H2 if the client requests it before April 30.
The H1 timeline starts the first half of December 2025 with framework contract signature. The first order confirmation (liquidation + kickoff) happens the first week of January 2026 and the first shipment leaves the fiscal warehouse between January 15 and 22. Subsequent deliveries are staggered per the quarterly timeline: the Hot Sale shipment leaves between April 25 and May 15; spring fairs leave between March 25 and April 5; training is delivered monthly per the client's internal calendar; the board meeting is delivered 8 days before the scheduled date.
H1 invoicing is done in two consolidated CFDIs (one per quarter) to distribute budgetary impact between the client's Q1 and Q2. The client can request monthly invoicing (six CFDIs) if Accounts Payable policy requires, with an additional administrative charge of 1.5 percent over the subtotal. The invoice reflects the semi-annual commitment discount in a separate line with the corresponding SAT code.
The H1 fiscal compliance report is delivered to the client at the close of the semester (June 30) with the detail of each CFDI issued, each IMMEX pedimento used, each Carta Porte generated, and each piece delivered with photographic evidence and recipient signature. This report is the input the corporate fiscal area requires to supplement the first semester informative declarations (RAOCE, Report of Operations with Related Parties, Donatarias Report when applicable).
The package does not include international logistics outside the IMMEX framework. If the corporate has operations in the United States, Canada, Europe, or Asia under USMCA or other trade treaties and requires merchandise for personnel in those geographies, that delivery is quoted separately with INCOTERM DDP at the destination city. Neither does it include manufacturing pieces with materials restricted by the LFAFE (ammunition, explosive substances, chemical precursors) nor manufacturing pieces requiring Cofepris permits (medications, class III medical devices).
The package does not include digital marketing services, advertising agency, influencer management, or brand consulting. Corp-Merch.MX is a physical merchandise supplier with fiscal traceability; the communication strategy is designed and executed by the client's Marketing area or the agency the client works with. For clients requiring an agency to execute the Hot Sale or Semana Santa campaign, we recommend coordinating with the advertising agency the client already works with.
The package does not include intellectual property compliance when the merchandise reproduces third-party brands (competitor brands of the client, artist brands, character brands). The client is responsible for obtaining the corresponding usage licenses before IMPI or the rights holders. Corp-Merch.MX can advise on the licensing process but does not process licenses on behalf of the client.
If your corporate requires January-June 2026 semi-annual coverage with commitment discount, send us your brief with the fronts to include, the number of pieces per front, the plants or offices involved, and the RFC for invoicing. We respond in less than 24 business hours with a closed quote in MXN with the H1 discount applied, the semi-annual delivery timeline, and the fiscal breakdown with CFDI 4.0.
Corp-Merch.MX is an independent supplier of corporate merchandise. We are not a partner, sponsor, or official representative of AMVO, STPS, PROFECO, or any Mexican fair venue. The brands, logos, and trade names mentioned on this page are the property of their respective owners and are used for descriptive purposes without implying any affiliation. All merchandise is manufactured to order and delivered with CFDI 4.0 and Carta Porte 3.0 when applicable.