The first quarter of the Mexican fiscal year (January-March) is the quarter where the year is planted: SMBs under the Régimen de Confianza (RESICO) and corporates under the Régimen General de Ley execute the opening of the fiscal year, Human Resources areas launch the high hiring season, Commercial areas reactivate the pipeline after the December closing, and Operations areas restock the staff provision after the holiday period. The Q1 package covers the four activations for SMBs (50 to 500 employees) and corporates (more than 500 employees) with national logistics, CFDI 4.0 compliance and RESICO for SMBs.
Mexican SMBs under the Régimen Simplificado de Confianza (RESICO) are taxed at a reduced ISR rate: 1% for income up to MXN $300,000 annually, 1.5% for income up to MXN $500,000, 2% for income up to MXN $1,000,000, 2.5% for income up to MXN $2,500,000. The Q1 package for SMBs issues CFDI 4.0 with 16% VAT breakdown and support for deduction as commercialisation, training or institutional relations expense per the CFDI use the corporate instructs. SAT invoicing is issued monthly with the actual delivery date of the pieces.
Corporates under the Régimen General de Ley are taxed at the general ISR rate (30% for 2026) with deductions subject to article 27 of the LISR. The Q1 package for corporates issues CFDI 4.0 with 16% VAT breakdown and support for deduction as commercialisation, training or institutional relations expense. For corporates with IMMEX, we additionally handle the programme beneficiary registry compliance and Carta Porte 3.0 for international deliveries.
The high hiring season of Q1 concentrates between 15 January and 28 February, after the December aguinaldo closing. HR areas execute the bulk of new hires in this period so that employees enter with the complete provision before the first operational quarter. The Q1 package handles logistics to corporate headquarters with weekly deliveries, with runs from 20 units for SMBs and from 100 units for corporates.
The cost of the onboarding box varies by content and run. For SMBs with runs from 20 units, the basic box includes engraved thermo, hand-bound notebook and branded t-shirt at cost from MXN $640 before VAT per piece. For corporates with runs from 100 units, the standard box includes stainless steel thermo, faux leather notebook, organic cotton t-shirt, waxed canvas backpack and USB with employee handbook at cost from MXN $1,280 before VAT per piece. SAT invoicing is issued with 16% VAT breakdown and deduction as training or employee provision.
The Q1 package operates with consolidated runs per activation and a 60 day production window before the first delivery. For onboarding with runs from 20 units (SMBs) or 100 units (corporates), the window closes 30 days before the first hire of the quarter (typically 1 December for 1 January hires). For commercial reactivation with runs from 50 units, the window closes 30 days before the reactivation launch (typically 15 December for 15 January reactivations). For staff restocking with runs from 50 units, the window closes 30 days before quarter start (typically 1 December for 1 January deliveries).
For product launches with runs from 100 units, the window closes 45 days before the launch (typically 1 December for 15 January launches). The unit cost varies by piece and run. As Q1 budget reference: SMB onboarding box from MXN $640 before VAT in runs of 20; corporate onboarding box from MXN $1,280 before VAT in runs of 100; sales force kit from MXN $920 before VAT in runs of 50; institutional uniform from MXN $480 before VAT in runs of 100; press kit from MXN $620 before VAT in runs of 50.
The confirmation window closes 30 November of the previous year for Q1 deliveries. For 1 January hires, the brief and deposit must be closed before 30 November.
Yes — we handle SAT invoicing with 16% VAT breakdown and deduction support per the client's fiscal regime (RESICO or General Regime). We coordinate with the client's accountant for complete documentary support.
Yes — we deliver to Mexico City, Guadalajara, Monterrey, Puebla, Querétaro, León, Tijuana, Mérida, Cancún and all major cities in the country with specialised courier and weekly logistics.
No. Corp-Merch.MX is an independent workshop for curation, production and logistics of corporate packages for companies in Mexico. The SMBs and corporates mentioned are generic sector references.
Tell us the Q1 activations, start dates, delivery regions, number of pieces, the corporate's RFC and fiscal regime. We respond with a package proposal broken down by line, delivery calendar and a quote with VAT breakdown within 24 to 48 business hours. For RESICO SMBs we issue a simplified quote with VAT breakdown and deduction support.
Corp-Merch.MX is an independent workshop for curation, production and logistics of corporate packages for companies in Mexico. We are not a partner, sponsor or official supplier of the corporates, SMBs, brands or institutions mentioned on this page. The figures and suppliers mentioned are sector references included for descriptive purposes only.