The Semi-annual 2026 Package is the six-month retainer scheme that HR, Purchasing, Marketing and Communications areas at SMBs (50 to 500 employees) and enterprises (over 500 employees) contract when they need to resolve half-year procurement with flexibility to reassign budget between the first semester (January-June, focused on fiscal start, DC-3 training, NOM-035 and spring expos) and the second semester (July-December, focused on hybrid return, PTU, aguinaldo, autumn expos and year-end). It covers the same recurring lines as the annual package with the difference that the contract renews every six months with mid-year review to reassign runs, lines and budget per operational performance. Invoicing operates with CFDI 4.0 and deduction support under RESICO or the General Regime.
The Semi-annual 2026 Package operates with semi-annual KPIs agreed at contract start: delivery time (5 business days standard, 10 days custom), quality rate (98% defect-free per run), user area satisfaction (monthly 1-5 scale survey), budget execution (consumption of semester budget between 80% and 100%). The semi-annual report is delivered in the first 15 business days of the month following semester closing and allows the client's Purchasing and Finance areas to evaluate provider performance before renewal.
The mid-year operational adjustment allows the client to move budget between lines without renegotiating the contract: if the first semester consumed more budget than agreed on DC-3 training and less on seasonal uniform, the June adjustment reassigns the remainder to the procurement the client prioritises for the second semester. For SMBs under RESICO, we handle simplified monthly invoicing with 16% VAT breakdown and deduction support as operating expense. For General Regime enterprises, we issue CFDI 4.0 with the use key the Purchasing or Finance area requires.
The Semi-annual 2026 Package offers predictable fiscal planning with two closings per year (June and December) aligned with provisional ISR declarations for legal entities and the annual fiscal closing. For enterprises under the General Regime with 30% ISR rate for 2026, semi-annual invoicing allows deducting the commercialisation, training or institutional relations expense under article 27 of the LISR. For SMBs under RESICO, simplified invoicing with 16% VAT breakdown allows deducting the expense as fiscal year expenditure.
For enterprises with the IMMEX beneficiary registry, we handle Carta Porte 3.0 when the pieces cross the northern or southern border under the United States-Mexico-Canada Agreement (USMCA/T-MEC). We coordinate with the client's customs agent for the foreign trade complement process before SAT. Invoicing operates with the CFDI use key the Purchasing area requires (G03 services expenditures, G01 merchandise acquisition, CP01 payments) and is issued monthly with the actual delivery date of the pieces.
The package operates with a consolidated semi-annual budget distributed over 6 monthly payments with reassignment flexibility at first semester closing. As 2026 budget reference: semi-annual retainer for SMB (50-500 employees) from MXN $320,000 before VAT covering the four lines with runs from 20 units per order; semi-annual retainer for enterprise (over 500 employees) from MXN $1,540,000 before VAT covering the four lines with runs from 100 units per order. The final quote is adjusted per the activity plan, expo calendar and uniform frequency of the client.
The first semester confirmation window closes 30 November 2025; the second semester closes 31 May 2026. For enterprises with the IMMEX beneficiary registry, we handle Carta Porte 3.0 when the pieces cross the northern or southern border under the United States-Mexico-Canada Agreement (USMCA/T-MEC). SAT invoicing is issued monthly with 16% VAT breakdown and the CFDI use key the Purchasing or Finance area requires.
The first semester window (January-June) closes 30 November 2025. The second semester window (July-December) closes 31 May 2026.
Semi-annual report in the first 15 business days of the month following semester closing, with reassignment of runs, lines and budget via addendum to the master contract. It does not require renegotiating general conditions.
Yes — at first semester closing the client can decide between renewing for the second semester (total flexibility) or for the full year with discount for 12-month commitment.
No. Corp-Merch.MX is an independent workshop for curation, production and logistics of corporate packages for companies in Mexico. The enterprises mentioned are generic sector references.
Tell us the planned activations for the first semester, recurring lines, estimated runs, delivery regions, the enterprise's RFC and fiscal regime. We respond with a semi-annual retainer proposal broken down by line, agreed KPIs and quote with VAT breakdown within 24 to 48 business hours. For RESICO SMBs we issue a simplified quote with monthly invoicing; for General Regime enterprises we issue CFDI 4.0 with the use key the Purchasing or Finance area requires.
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 enterprises, SMBs, brands or institutions mentioned on this page. The figures and suppliers mentioned are sector references included for descriptive purposes only.