The second half of the Mexican fiscal year concentrates the highest commercial and fiscal impact moments of the calendar: Back to School reactivating domestic consumption in July-August, Fiestas Patrias on September 15, Buen Fin November 13 to 16, legal aguinaldo before December 20, corporate posadas, and fiscal year close on December 31. The H2 2026 package groups these five activations in a single semi-annual tender with 8 to 14 percent discount over separate quarterly purchase, and allows Purchasing to close second semester budgetary planning before the first semester ends.
Covers merchandise for personnel return after summer vacations, school merchandise for employees' children in corporate wellness programs, September 15 celebrations, and pre-Buen Fin scheduled in October. Staggered deliveries between July 20 and November 5.
Covers merchandise for Buen Fin 2026 operations (November 13-16), year-end gifts to the corporate's strategic clients (top 50 accounts by billing), and the 2027 strategic planning kit. Staggered deliveries between October 25 and December 5.
Covers merchandise to accompany the legal aguinaldo payment (before December 20 per LFT Article 87): year-end gift kit for all personnel with more than one year of seniority, premium piece for personnel with more than five years. Staggered deliveries between November 25 and December 18.
Covers merchandise for posada celebrations at corporates headquartered in Mexico and the year-end piece for collaborators who do not qualify for operational aguinaldo (outsourcing personnel, interns, social service providers). Staggered deliveries between December 1 and 18.
Covers merchandise for the ordinary board meeting that approves the fiscal year close (by law before April 30 of the following year). Delivered 8 days before the meeting with LGSM and LMV compliance.
The 8 to 14 percent discount over the quarterly list price exists for the same economic reason as in H1: when Corp-Merch.MX receives a closed semi-annual order, it can plan production with a six-month horizon, reserve plant capacity with subcontracted manufacturers, negotiate raw material prices in advance (autumn-winter seasonal textiles are quoted in May, year-end box inputs in July, leather items in June), and block logistics spaces. Those savings are passed to the client as discount.
The H2 discount is called “pre-close” because it is contracted before June 30, 2026, that is, before the first semester ends. This advance allows the Purchasing area to close the full year planning (H1 + H2) in a single budget committee meeting typically held in May, reducing second semester committee meetings from four to one. For corporates with budgetary policy requiring annual approval in April, the H2 pre-close discount is the only way to secure price and capacity before the committee approves the next fiscal year budget.
The discount is applied uniformly across all fronts of the H2 package. If the client decides to execute only three of the five fronts under the H2 modality, the discount is reduced to 4 to 7 percent (proportional to effective coverage). 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 H2 pre-close”. The invoice reflects the discount in the corresponding line of CFDI 4.0.
For corporates with purchasing policy requiring each front to be tendered separately, the H2 package is offered as a framework contract with five open orders (one per front) that Purchasing executes without new tender, per the client's internal policies. The H2 framework contract is valid from July 1 to December 31, 2026, with automatic renewal to H1 of the following fiscal year if the client requests it before October 31.
The H2 timeline starts the first half of June 2026 with framework contract signature. The first order confirmation (Back to School + Fiestas Patrias) happens the first week of July and the first shipment leaves the fiscal warehouse between July 20 and 31. Subsequent deliveries are staggered per the quarterly timeline: Q3 deliveries are executed between July and November; Q4 between October and December. H2 invoicing is done in two consolidated CFDIs (one per quarter) to distribute budgetary impact between Q3 and Q4.
Monthly invoicing (six CFDIs) is available 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 H2 fiscal compliance report is delivered to the client at the fiscal year close (December 31) 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 for year-end informative declarations (DIOT, Report of Operations with Related Parties, Donatarias Report when applicable) and for the external audit executed between January and April of the following fiscal year. The complete traceability of each delivered piece is the backup the external auditor reviews when validating the deductibility of year-end gift expense per ISR Law Article 27.
The package does not include PTU (Profit Sharing) delivery when the corporate distributes profits to workers in the first quarter of the following year. PTU merchandise is quoted separately in the H1 package of the following fiscal year. Neither does it include gift card or electronic wallet delivery, which require a provider licensed to issue payment methods before the CNBV. Corp-Merch.MX delivers physical merchandise; for electronic payment methods, we recommend coordinating with a specialized provider.
The package does not include event organization services for the corporate posada, September 15 event, or Buen Fin. Corp-Merch.MX delivers physical merchandise (bags, sweets, piñatas, prizes, t-shirts, aprons, caps) but does not set up the event, hire the entertainer, or manage food service. Neither does it include POP material printing for point of sale (displays, wobblers, gondola headers), which is a complementary service quoted separately.
The package does not include last-mile logistics for home delivery to the collaborator. Aguinaldo merchandise is delivered to personnel at the plant or corporate office with signed acknowledgment; if the collaborator is remote or on vacation, the merchandise is held at the plant and delivered upon return with signature from the collaborator and Human Resources. For home deliveries, coordination with a national coverage parcel provider is required and quoted as an additional service outside the semi-annual package.
If your corporate requires July-December 2026 semi-annual coverage with pre-close 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 H2 discount applied, the semi-annual delivery timeline, and the fiscal breakdown with CFDI 4.0 and Carta Porte 3.0.
Corp-Merch.MX is an independent supplier of corporate merchandise. We are not a partner, sponsor, or official representative of the Buen Fin organization, SAT, STPS, or any chamber or association in the Mexican private sector. 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.