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Bulk Inventory Sale Agreement Mexico (Compraventa de Inventario al Mayoreo)

Bulk Inventory Sale Agreement Mexico (Compraventa de Inventario al Mayoreo)

CONTRATO DE COMPRAVENTA DE INVENTARIO AL MAYOREO

Conforme al Código de Comercio arts. 371–382 y el Código Civil Federal art. 2248

I. PARTES

VENDEDOR:

Nombre / Razón Social: [Seller Name]

RFC: [Seller RFC]

Domicilio: [Seller Address]

Representante Legal: [Seller Representative]

COMPRADOR:

Nombre / Razón Social: [Buyer Name]

RFC: [Buyer RFC]

Domicilio: [Buyer Address]

Representante Legal: [Buyer Representative]

Las partes celebran el presente Contrato de Compraventa de Inventario al Mayoreo conforme a los Artículos 371 al 382 del Código de Comercio (CCom) y el Artículo 2248 del Código Civil Federal (CCF), constituyendo una compraventa mercantil bajo el Artículo 75 CCom.

II. DESCRIPCIÓN DEL INVENTARIO

Descripción General: [Inventory Description]

Base de Valoración: [Valuation Basis]

Método de Conteo: [Inventory Count]

Cumplimiento de NOMs y Regulatorio: [NOM Compliance]

El detalle completo del inventario — con categorías de producto, SKUs, cantidades por unidad, costo unitario y precio total — consta en el Anexo A del presente contrato, que forma parte integrante del mismo. De conformidad con el Artículo 372 CCom, para mercancías vendidas por peso, número o medida, la compraventa quedará perfeccionada hasta que se realice el conteo acordado y las partes lo reconozcan.

III. PRECIO, IVA Y CONDICIONES DE PAGO

Precio Total Convenido: [Total Price]

Tratamiento del IVA: [IVA Rate]

Forma de Pago: [Payment Method]

El vendedor emitirá el o los Comprobantes Fiscales Digitales por Internet (CFDI — facturas electrónicas) correspondientes a través del portal del SAT, conforme al Artículo 29 del Código Fiscal de la Federación (CFF), previo o en el momento de la entrega de los bienes. Los CFDIs identificarán cada categoría de producto con su clave SAT, cantidad, valor unitario y tasa de IVA aplicable. Pagos en efectivo superiores a $2,000.00 MXN están prohibidos por el Artículo 32-B Ter CFF.

IV. ENTREGA, INSPECCIÓN Y RIESGO DE PÉRDIDA

Lugar de Entrega: [Delivery Location]

Fecha de Entrega: [Delivery Date]

Período de Inspección del Comprador: [Inspection Period]

El riesgo de pérdida y deterioro del inventario se transmite al comprador en el momento de la entrega material, conforme a los Artículos 378 al 380 CCom. Antes de la entrega, el riesgo permanece a cargo del vendedor. El comprador deberá notificar por escrito cualquier inconformidad respecto a la cantidad, calidad o estado de los bienes dentro del período de inspección establecido — la falta de notificación en tiempo implica la aceptación tácita del inventario (Artículo 375 CCom).

V. DECLARACIONES DEL VENDEDOR

El vendedor declara y garantiza que: (a) el inventario es de su propiedad exclusiva y está libre de prendas, gravámenes u órdenes de decomiso; (b) todos los productos cumplen con las NOMs aplicables y cuentan con los registros y autorizaciones sanitarias vigentes; y (c) no existe procedimiento ante COFECE, PROFECO o COFEPRIS que afecte la comercialización del inventario cedido. El incumplimiento de estas declaraciones faculta al comprador para rescindir el contrato y exigir la devolución del precio pagado más daños y perjuicios bajo el CCF Artículo 1949.

VI. INCUMPLIMIENTO, REMEDIOS Y PENA CONVENCIONAL

En caso de falta de entrega por parte del vendedor o de no conformidad del inventario entregado, el comprador podrá optar por: (a) exigir el cumplimiento forzoso (entrega sustitutiva o complementaria) bajo CCF Artículo 1949; (b) la reducción del precio proporcional (acción quanti minoris) bajo CCF Artículo 2144; o (c) la resolución del contrato con devolución del precio pagado. Las partes convienen en una pena convencional del 1% del precio total por cada día hábil de retraso en la entrega, sin que sea necesario acreditar daños reales (CCF Artículo 2117).

VII. LEY APLICABLE Y JURISDICCIÓN

El presente contrato se rige por el Código de Comercio, el Código Civil Federal, la Ley del Impuesto al Valor Agregado y el Código Fiscal de la Federación de los Estados Unidos Mexicanos. Las controversias se someterán a los Juzgados de Distrito en Materia Mercantil de [Contract City], renunciando las partes a cualquier otro fuero.

FIRMAS

En [Contract City], a [Contract Date].

EL VENDEDOR:

[Seller Name]

Representado por: [Seller Representative]

Firma: _________________________ Fecha: _________________________

EL COMPRADOR:

[Buyer Name]

Representado por: [Buyer Representative]

Firma: _________________________ Fecha: _________________________

Seller / Legal Representative (Vendedor / Representante Legal)

________________

Signature

Buyer / Legal Representative (Comprador / Representante Legal)

________________

Signature

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What Is a Bulk Inventory Sale Agreement Mexico (Compraventa de Inventario al Mayoreo)?

A Bulk Inventory Sale Agreement Mexico (Compraventa de Inventario al Mayoreo) is a written commercial contract by which a seller (vendedor) transfers a defined quantity of commercial goods or stock (inventario or mercancías) to a buyer (comprador) in a single bulk transaction, governed primarily by Código de Comercio (CCom) Articles 371 through 382 and supplementarily by Código Civil Federal (CCF) Article 2248. Bulk inventory sales in Mexico are classified as mercantile acts (actos de comercio) under CCom Article 75 when executed between merchants (comerciantes) or for a commercial purpose — placing them squarely within the jurisdiction of the Juzgados de Distrito en Materia Mercantil and the dispute resolution framework of the Código de Comercio.

Código de Comercio Article 371 establishes that mercantile sales are perfected (se perfeccionan) from the moment the parties agree on the object and the price, even when goods have not been delivered. For bulk inventory transactions, this consensual perfection principle means that a valid sale arises as soon as buyer and seller agree on the description of the goods and the total price — creating immediately binding obligations of delivery (entrega) on the seller and payment (pago) on the buyer. CCom Article 372 provides that when goods are sold by weight (peso), count (número), or measure (medida), the sale is not perfected until weighing, counting, or measuring is complete and the parties agree on the result — making a thorough inventory count (conteo de inventario) at or before closing essential for bulk stock transactions.

The risk of loss (riesgo de pérdida or riesgo de la cosa) allocation in bulk inventory sales is governed by CCom Articles 378 through 380, which establish that once a sale is perfected, the risk of loss from force majeure (caso fortuito or fuerza mayor) passes to the buyer — the seller bears risk only for losses caused by the seller's own fault (culpa) or negligence (negligencia). Parties regularly modify this statutory default through express risk-of-loss clauses specifying delivery terms similar to Incoterms — such as 'EXW' (en fábrica), 'FOB' (libre a bordo), or 'DAP' (entregado en lugar de destino convenido) — to precisely allocate transportation risk.

For tax compliance, bulk inventory sales in Mexico trigger Impuesto al Valor Agregado (IVA) at 16% under Ley del Impuesto al Valor Agregado (LIVA) Article 1, with specific zero-rate (tasa cero) treatment available for food products under LIVA Article 2-A and exempt treatment for certain agricultural inputs under LIVA Article 9. The seller must issue a Comprobante Fiscal Digital por Internet (CFDI) — factura electrónica — through the Servicio de Administración Tributaria (SAT) system for each bulk sale transaction under Código Fiscal de la Federación (CFF) Article 29, identifying each product category, quantity, unit price, and total IVA amount. The CFDI must be generated before or at the moment of delivery of goods.

Bulk inventory transactions may also implicate the Ley Federal de Competencia Económica (LFCE) when the sale constitutes a concentration (concentración) — defined under LFCE Article 8 as the merger, acquisition, joint control, or any act by which companies, shares, social parts, trusts, assets, or rights over productive assets are consolidated. The Comisión Federal de Competencia Económica (COFECE) must pre-approve concentrations that exceed the monetary and market share thresholds established in LFCE Article 86. A bulk inventory sale that effectively transfers a business unit (unidad de negocio) may require COFECE notification and approval before closing.

For food, pharmaceutical, chemical, or regulated product inventories, the bulk sale may require compliance with Normas Oficiales Mexicanas (NOMs) issued by the Secretaría de Economía (SE) and the Comisión Federal para la Protección contra Riesgos Sanitarios (COFEPRIS) — including labelling requirements, storage standards, and chain-of-custody documentation (cadena de custodia). The sale agreement should confirm that the inventory meets all applicable NOM requirements and that the buyer assumes compliance obligations from the date of delivery.

When Do You Need a Bulk Inventory Sale Agreement Mexico (Compraventa de Inventario al Mayoreo)?

A Bulk Inventory Sale Agreement Mexico is required whenever a business transfers an entire stock of goods, product lines, or commercial merchandise to another party in a single transaction — particularly in business closures, restructurings, supplier changes, or wholesale distribution arrangements governed by Código de Comercio Articles 371–382.

The agreement is needed when a company closes a product line or ceases operations and sells all remaining inventory to a liquidator, competitor, or wholesale buyer. A written bulk sale agreement establishes the closing inventory count (inventario de cierre), the agreed valuation method (costo de adquisición, precio de mercado, or precio negociado), and the condition of the goods — essential for SAT accounting purposes and to limit the seller's liability for post-sale warranty claims.

A Bulk Inventory Sale Agreement is required in asset sale transactions (ventas de activos) as part of a merger, acquisition, or business restructuring under the Ley General de Sociedades Mercantiles (LGSM) — when the acquired entity's inventory constitutes a material component of the total deal value and requires separate documentation from the corporate transaction.

The document is also needed for seasonal bulk purchases between a manufacturer (fabricante) and a distributor (distribuidor) or wholesaler (mayorista) — particularly under exclusive distribution agreements (contratos de distribución exclusiva) regulated by CCom Article 75. The bulk sale agreement defines minimum purchase quantities (cantidades mínimas de compra), delivery schedules (calendarios de entrega), and price protection mechanisms (cláusulas de protección de precio) against currency fluctuations or commodity price movements.

For regulated goods — pharmaceuticals, chemicals, foods, or electronics — a bulk inventory sale agreement must include regulatory compliance representations (declaraciones de cumplimiento regulatorio) confirming NOM compliance, COFEPRIS authorisations, and proper chain-of-custody documentation. Under CCom arts. 371–382 and LIVA art. 2-A, the agreement must also correctly classify the goods' IVA treatment and ensure CFDI issuance captures each product category accurately.

A Bulk Inventory Sale Agreement Mexico is also needed when a business sells its entire merchandise stock as part of a going-concern sale (venta de negocio en marcha) — in such cases the inventory agreement typically forms one component of a broader asset purchase agreement covering goodwill, customer lists, equipment, and trade name rights. The Registro Único de Garantías Mobiliarias (RUG) should be consulted before closing any bulk inventory purchase to confirm that no creditor holds a registered prenda sin desplazamiento over the inventory being acquired.

What to Include in Your Bulk Inventory Sale Agreement Mexico (Compraventa de Inventario al Mayoreo)

A valid Bulk Inventory Sale Agreement Mexico under Código de Comercio Articles 371–382 must include these essential elements to be enforceable and SAT-compliant:

Party Identification: Full legal name, RFC, Registro Público de Comercio folio, and domicilio fiscal of seller and buyer — and the legal representative's name and authority instrument (escritura pública or poder notarial) for each party. Both parties' commercial registration (cédula de comerciante) should be referenced where applicable.

Inventory Description and Valuation: A comprehensive description of the inventory — product categories (categorías de producto), SKUs or product codes (códigos de producto), quantities by unit (unidades, kilogramos, litros, cajas, or applicable unit), unit cost (costo unitario), and total agreed price (precio total) in MXN. Attachment of a detailed inventory list (lista de inventario) as Anexo A is essential. The agreement must specify whether the price is based on cost (costo de adquisición), market value (valor de mercado), or a negotiated discount percentage.

Inventory Count and Inspection: The procedure for physical inventory count (conteo físico de inventario) at closing — who conducts the count, the date and location, buyer's right to inspect goods before acceptance (inspección previa), and the process for resolving discrepancies between agreed quantities and actual count results. Under CCom Article 372, the sale is not perfected for goods sold by weight or measure until counting is agreed — making this clause critical.

Delivery Terms and Risk of Loss: Delivery location (lugar de entrega), delivery date or schedule (fecha o calendario de entrega), transportation responsibility (responsabilidad del transporte), and the moment at which risk of loss (riesgo) transfers from seller to buyer — with reference to CCom Articles 378–380. Where delivery is in multiple instalments, the agreement should specify whether each instalment constitutes a separate sale or forms part of a single transaction.

Price and Payment Schedule: Total purchase price in MXN with IVA identified separately at 16% under LIVA Article 1. Payment method — bank transfer (transferencia SPEI), certified cheque, or confirmed letter of credit (carta de crédito confirmada). For deferred payment, the payment schedule (calendario de pagos) with specific amounts and dates. Cash payments above $2,000 MXN are prohibited under CFF Article 32-B Ter.

SAT and CFDI Compliance: Seller's obligation to issue one or more CFDIs covering the full transaction — with correct product description, SAT product/service code (clave de producto SAT), unit codes, and IVA treatment (16%, 0%, or exempt) for each product category. Buyer's obligation to provide RFC and fiscal data for CFDI issuance. Where the inventory includes goods subject to IEPS (Impuesto Especial sobre Producción y Servicios) — such as alcoholic beverages, tobacco, or sugary drinks — the CFDI must include the corresponding IEPS amount.

Regulatory Compliance Representations: Seller's representation that all inventory items comply with applicable Normas Oficiales Mexicanas (NOMs) issued by the Secretaría de Economía and COFEPRIS, that all required COFEPRIS licences and sanitary registrations (registros sanitarios) are current and transferable, and that no government seizures (decomisos) or NOM violations are pending against the inventory.

Encumbrances and Liens: Seller's warranty that the inventory is free of all pledges (prendas), encumbrances (gravámenes), liens, or prior sale obligations — referencing any search of the Registro Público de Comercio confirming no registered security interests against the inventory.

Default Remedies and Liquidated Damages: Consequences of seller's failure to deliver conforming inventory — buyer's right to demand delivery (cumplimiento forzoso), price reduction (quanti minoris), or rescission (resolución) under CCF Article 1949 and CCom Article 376. Pena convencional (liquidated damages) under CCF Article 2117 for delayed delivery or non-payment.

Governing Law and Jurisdiction: Código de Comercio and Código Civil Federal of the Estados Unidos Mexicanos as applicable law; Juzgados de Distrito en Materia Mercantil or Centro de Arbitraje de México (CAM) as chosen forum. Forms-legal.com provides this Bulk Inventory Sale Agreement Mexico template as a starting point — bulk inventory sales exceeding $1,000,000 MXN or involving regulated goods should be reviewed by a Licenciado en Derecho specialised in derecho mercantil. Related documents include the Compraventa de Equipo Empresarial for the simultaneous transfer of fixed assets and the Acuerdo de Confidencialidad for protecting commercially sensitive inventory data during due diligence.

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@misc{formslegal-bulk-inventory-sale-agreement-mexico,
  author       = {{Forms Legal}},
  title        = {Bulk Inventory Sale Agreement Mexico (Compraventa de Inventario al Mayoreo) (Mexico)},
  year         = {2026},
  howpublished = {\url{https://forms-legal.com/mexico/business/bills-of-sale/bulk-inventory-sale-agreement-mexico}},
  note         = {Free legal document template}
}

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