How to
How to issue a merch purchase order in Mexico — definitive checklist
Operating procedure so a team in procurement, marketing or events in CDMX, Monterrey or Guadalajara can issue a merch PO without stumbling: brief, deposit, CFDI 4.0, VAT, withholdings, Carta Porte and the errors that most delay the supplier.
What a merch purchase order is (and is not)
A purchase order — PO — is the contractual document through which a company asks a supplier to manufacture or supply a defined quantity of products at a price and timeline agreed in advance. In corporate merch it is not the same as an approved quote or a casual "let's go with this" email. The PO is the legal basis for issuing the deposit (usually 50%), so the supplier can buy raw material, release the first production batch and, most importantly, so that the CFDI 4.0 deposit receipt and the final payment receipt have legal support.
In the Mexican tax regime the PO links to several receipts: the CFDI 4.0 type "P" (payment) for the deposit, with Concepto complement; the CFDI 4.0 type "I" (income) at operation close; and, when there is freight movement, the Carta Porte 3.0 complement since August 2024. Without a formal PO, the supplier has no way to invoice correctly and the operation stays without fiscal traceability.
The scope of this article: a merch PO between 300 and 25,000 units, valued at MXN 25,000 to MXN 2,500,000 before VAT. For larger amounts a master contract is added with termination clauses, penalties and service level agreements (SLA).
The 8 steps to issue a PO without errors
- Signed and sealed brief. Quantity per SKU, sizes if applicable, color, materials, logo position, print technique (screen print, embroidery, sublimation, laser engraving), delivery deadline, shipping address. Without a signed brief, no serious supplier accepts a PO.
- Valid quote with written validity. Mexican quotes have no fixed legal validity, but professional practice is 15 days for stock items and 30 days for production. Request explicit validity in writing.
- Buyer's tax data verified. Constancia de situación fiscal from the current month (not older than 30 days) to avoid errors in RFC, legal name, fiscal address and tax regime (605, 606, 601, 626 as applicable).
- Assign internal PO number. ERP system, spreadsheet or manual sequence with area prefix (MKT-, PROC-, EVT-). Each PO carries a unique number, issue date, due date and reference to the brief.
- Payment detail. Deposit (typically 50%) by SPEI transfer or card; remainder against delivery or net 15 calendar days after conforming receipt. Specify if there is a prompt-payment bonus (1–2%).
- Operating clauses. Production timeline in business days, penalty per day of delay (1%–2% of the pre-VAT total, capped at 10%), tolerance for short pieces (±5%), return procedure.
- Signature of the authorized person. Buyer with signing authority based on amount: up to MXN 100,000 area manager; up to MXN 500,000 director; over MXN 500,000 requires VP or general director per the corporate bylaws.
- Formal send to supplier and acknowledgment. Email with the PO as signed PDF and editable or XML file. Supplier acknowledgment confirms the start of the contractual relationship.
How the PO links with CFDI 4.0
The PO is not a fiscal receipt by itself, but it is the support for every receipt the operation generates. The 50% deposit is invoiced with a CFDI 4.0 type "P" (payment) linked to a future CFDI type "I" (income), where the "DocumentoRelacionado" node carries the UUID of the income receipt to be issued at close. The sum of deposits cannot exceed the total income amount.
The final CFDI 4.0 type "I" is issued at delivery with the corresponding product or service key (for apparel: 6010, 6011, 4618 per SAT), detailed description, unit of measure (H87 piece, H98 pair, KGM kilogram), unit price, broken-out 16% VAT and, when applicable, the 1.25% ISR withholding on alienation of goods (independent services do not carry this withholding, but SAT clarifies the distinction in the CFDI 4.0 filling guide).
When merchandise is transported by own or subcontracted road freight with value over MXN 50,000 or quantity requiring Carta Porte, the CFDI 4.0 income must carry the Carta Porte 3.0 complement with vehicle data, operator, origin and destination. For deliveries within CDMX, Monterrey, Guadalajara, Puebla, Querétaro, Tijuana, León, Mérida or Cancún the logistics provider usually issues the CFDI with its own complement.
Common errors that stop production
The first error is signing the PO with old fiscal data. If the RFC changed legal name, address or tax regime and the PO carries the previous data, the CFDI 4.0 will be rejected and the supplier cannot collect the deposit.
The second is not defining the deposit amount. A PO without explicit deposit leads the supplier to not buy raw material, and the buyer to demand immediate production. Both sides lose.
The third is not agreeing on a delay penalty. Without a written penalty, the supplier assumes delay is free. A 1% per business day penalty capped at 10% is standard and sufficient.
The fourth is forgetting the ISR withholding when it applies. For alienation of goods (t-shirts, tote, tumblers) the withholding is 1.25% on the pre-VAT operation value. However, there are exceptions by sector and amount that SAT publishes in its Compliance Guide; when in doubt, validate with the accountant.
The fifth is using the same PO for two deliveries. One PO is for one delivery to one address. If two shipments to two cities are needed, those are two distinct POs and two distinct CFDI type "I".
Tools, templates and references
Downloadable template: at the bottom of this guide we leave a PO in Excel and PDF format with mandatory fields, standard merch clauses and the deposit/final payment flow.
Frequent SAT keys for merch: 6010 t-shirts; 6011 shirts and blouses; 4618 textile articles; 4323 fashion accessories; 6012 pants; 5110 notebooks and agendas; 4910 promotional items. Always verify the current version of SAT's c_ClaveProdServ catalog.
Applicable CFDI complements: Carta Porte 3.0 (freight movement), Comercio Exterior 1.1 (export), Pagos 1.0 (when paid in installments), Nomina 1.2 (if the PO covers uniforms with institutional embroidery and is invoiced as an in-kind benefit).
Realistic timeline between PO and delivery: 18–28 business days for national production with credited deposit. 35–55 business days for production with components imported under IMMEX.
Suggested payment window to supplier: 50% deposit upon PO signing; remaining 50% at 15 calendar days counted from the conforming delivery certificate. Do not exceed 30 days to avoid affecting the relationship and the supplier's credit line.