Why this Q2 is not just any Q2
The second quarter of 2026 will arrive with two particularities that distinguish it from any other recent Q2. First, the consolidation of Hot Sale as the most important e-commerce event of the year for the Mexican market: in 2025 it reached sales of 33,900 million pesos with the participation of more than 700 retailers, and the 2026 edition (May 18 to 25) expects growth of 18 to 22 percent. Participating brands require merchandise for the end client that arrives on time at distribution centers and fulfillment centers, which means orders must enter production between March 20 and April 5, not later. Second, the entry into force of the new Federal Consumer Protection Law regulation for e-commerce operations, which obliges retailers to deliver with each order clear information on the right of return and supplier data.
The Q2 2026 package in its URL-inverted form is built to resolve these two particularities in a single piece: Hot Sale merchandise is produced in large runs (from 5,000 to 100,000 units) under a batch manufacturing regime with partial delivery dates (the first shipment reaches the distribution center on May 5, the second on May 15, and the third on May 23 to support demand peaks from the 18th to the 25th). Fiscal traceability is documented with one CFDI 4.0 per partial delivery, which allows the retailer's fiscal area to record merchandise as it arrives at the warehouse instead of waiting for the consolidated batch invoice.
For tourism sector corporates operating resorts in the tourist zone, Semana Santa merchandise has a differentiated fiscal regime: pieces delivered to the guest without consideration do not require CFDI but must be reported in the establishment's operations book; pieces sold to the guest (such as the premium welcome kit) require CFDI 4.0 Ingreso type with the 16 percent IVA breakdown in the tourist zone (where IVA is charged at 0 percent per Article 29 of the IVA Law). The Q2 2026 package manages both regimes with separate traceability, allowing the tourism corporate to correctly report exempt and taxable operations to the SAT.
The third particularity of Q2 2026 is the coincidence with the most important industrial trade shows on the Mexican calendar. Expo Manufactura Monterrey attracts more than 18,000 specialized buyers from the industrial sector, ANTAD is the largest retail fair in Latin America with more than 50,000 visitors, and The Logistics World brings together the country's main logistics operators. Corporates participating in these fairs need merchandise for stand, VIP visitor, and post-event follow-up, all delivered with a single consolidated invoice that the Trade Marketing area records as a single budget item.