Commercial Sale of Goods Contract Mexico (Contrato de Compraventa Mercantil)

A Commercial Sale of Goods Contract Mexico (Contrato de Compraventa Mercantil) is a binding commercial agreement by which a seller (vendedor) transfers ownership (dominio) of specified goods (mercancías or bienes muebles) to a buyer (comprador) in exchange for a price (precio) expressed in MXN or foreign currency. The Contrato de Compraventa Mercantil is governed primarily by Articles 371 through 382 of the Código de Comercio (CóCom) — which establish the special commercial sale rules that supplement and displace the general civil sale rules of the Código Civil Federal (CCF) Articles 2248–2283 wherever the parties are merchants (comerciantes) or the transaction constitutes an acto de comercio under CóCom Article 75.

Article 371 CóCom defines the commercial compraventa as a contract in which the seller binds themselves to transfer ownership of a thing and the buyer to pay a certain and determinable price. The commercial nature of the sale is established when: both parties are merchants (comerciantes inscriptos in the Registro Público de Comercio — RPC — under CóCom Articles 16–28 administered by the Secretaría de Economía through the Sistema Electrónico de Publicidad Mercantil — SIEM); when the goods are acquired for the purpose of resale (reventa) or commercial exploitation; or when either party habitually engages in commercial sales. In contrast, a civil sale (compraventa civil) occurs between non-merchants for personal consumption, governed by CCF Articles 2248–2283 alone.

Article 372 CóCom addresses the buyer's obligation to inspect (examinar) the goods at the time of delivery — or within the time frame agreed or customary in the applicable trade — and to give immediate notice to the seller of any apparent defects (vicios aparentes) or quantity discrepancies. Article 373 CóCom provides that silence after inspection constitutes acceptance of the goods as delivered. This commercial inspection-and-notice rule is significantly stricter than the civil law regime for vicios ocultos under CCF Articles 2142–2162 — civil buyers have six months from delivery to discover and claim hidden defects, while commercial buyers who fail to inspect and protest immediately are barred from any claim for apparent defects.

Article 374 CóCom establishes the seller's right to claim the purchase price as an ordinary commercial debt (crédito mercantil) once the goods are delivered and accepted by the buyer — this claim is enforceable through the fast-track vía ejecutiva mercantil under CóCom Articles 1391–1428, which allows the seller to obtain immediate attachment of the buyer's assets upon presentation of the commercial contract and evidence of delivery without prior court hearing. The Juzgado de Distrito en Materia Civil Federal or the relevant state Juzgado de lo Mercantil issues an auto de exequendo (attachment order) immediately, before any hearing.

Article 375 CóCom provides the rule for passing of risk (transmisión del riesgo) — risk of loss passes to the buyer at the moment of delivery (entrega) of the goods, unless the parties have agreed to a different Incoterms-equivalent delivery term. Commercial sales in Mexico between merchants frequently incorporate international delivery terms (DAP, CIF, FOB, EXW) under the International Chamber of Commerce's Incoterms 2020 Rules — when Incoterms are incorporated by reference in the Contrato de Compraventa Mercantil, Mexican courts apply them as valid commercial custom under CóCom Article 2.

For international commercial sales involving cross-border delivery of goods between Mexico and foreign counterparts, the Convención de las Naciones Unidas sobre los Contratos de Compraventa Internacional de Mercaderías (CISG or Convención de Viena, published in the Diario Oficial de la Federación on 29 December 1987) applies to transactions between parties in CISG member states unless the contract expressly excludes it under CISG Article 6. Mexico has been a CISG contracting state since 1 January 1989, and the Convención de Viena displaces CóCom Articles 371–382 for applicable international sales.

The Servicio de Administración Tributaria (SAT) requires under the Código Fiscal de la Federación (CFF) Article 29-A that all commercial sales of goods be documented with a valid Comprobante Fiscal Digital por Internet (CFDI) — Mexico's mandatory electronic invoice — issued by the seller with the applicable ClaveProdServ product/service catalogue code and catálogo de unidades de medida. IVA (Impuesto al Valor Agregado) under the Ley del Impuesto al Valor Agregado (LIVA) applies at 16% for most commercial goods under LIVA Article 1, at 0% for certain agricultural goods and medicines under LIVA Article 2-A, and exempt for unprocessed food under LIVA Article 9. Monthly IVA declarations (Declaración Mensual de IVA) must be filed with the SAT through the portal del contribuyente. Cross-border sales subject to the Ley Aduanera and processed through ANAM (Agencia Nacional de Aduanas de México) require pedimentos de importación or exportación in addition to the Contrato de Compraventa Mercantil.

A Contrato de Compraventa Mercantil Mexico is required whenever two or more merchants enter into a commercial transaction for the sale and purchase of goods (bienes muebles tangibles) in the ordinary course of their commercial activities, and wish to document the terms of the transaction in a written contract that is enforceable under the Código de Comercio Articles 371–382.

The contract is needed for wholesale transactions (compraventas al mayoreo) between manufacturers (fabricantes) and distributors (distribuidores) or wholesalers (mayoristas) — establishing the terms for bulk purchase orders (órdenes de compra en volumen), delivery schedules (calendarios de entrega), price lists (listas de precios), and volume discounts (descuentos por volumen). NOM (Norma Oficial Mexicana) compliance representations from the seller are essential for goods regulated by the Secretaría de Economía (SE), COFEPRIS (Comisión Federal para la Protección contra Riesgos Sanitarios), or SADER.

A Compraventa Mercantil is required for transactions between importers (importadores) and domestic buyers — when goods enter Mexico under a pedimento de importación processed through SAT Customs and ANAM under the Ley Aduanera (LA) and the Ley de Comercio Exterior (LCE), the domestic sale of the imported goods from importer to first buyer should be documented with a Contrato de Compraventa Mercantil specifying CFDI terms and IVA treatment consistent with LIVA Articles 1–14.

The contract is needed for instalment sales (ventas en abonos) of commercial equipment, industrial machinery, or technology assets between commercial enterprises — where the seller retains title (reserva de dominio) under CóCom Article 380 until the buyer completes all payments. Equipment financing structures using reserva de dominio registered in the Registro Único de Garantías Mobiliarias (RUG) administered by the Secretaría de Economía through the RUGA online portal avoid the need for a formal Prenda under the reformed CóCom.

A written Compraventa Mercantil is required when goods are sold on credit (a plazo or a crédito) with deferred payment terms — to establish the payment due dates, applicable interest rate (typically TIIE 28 days — Tasa de Interés Interbancaria de Equilibrio published daily by Banco de México — plus a spread), and acceleration clauses upon default that make the contract a título ejecutivo enforceable through the vía ejecutiva mercantil under CóCom Articles 1391–1428 without prior ordinary judgment.

Mexican IVA law under LIVA Articles 1–14 requires that all commercial sales of goods be documented with a valid CFDI issued by the seller — the Contrato de Compraventa Mercantil provides the commercial basis for CFDI issuance and must be consistent with the CFDI's descriptions, quantities, and prices for SAT compliance purposes under CFF Article 29-A.

A valid Contrato de Compraventa Mercantil Mexico under the Código de Comercio Articles 371–382 must include the following essential elements to be enforceable as a título ejecutivo in vía ejecutiva mercantil proceedings and to satisfy SAT CFDI and IVA compliance requirements:

Identification of the Parties: Full legal name or razón social (corporate name), RFC (Registro Federal de Contribuyentes assigned by the SAT), Registro Público de Comercio folio number, address, and legal representative with power of attorney reference for both vendedor and comprador. Both parties should confirm their character as comerciantes (merchants) under CóCom Articles 3–12 to invoke the commercial sale regime of Articles 371–382 CóCom.

Description of the Goods (Objeto del Contrato): Precise identification of the goods being sold — descripción, modelo or SKU, cantidad expressed in the applicable unidad de medida (piezas, kilogramos, litros, metros lineales), quality specifications (especificaciones de calidad), packaging requirements, and any applicable Normas Oficiales Mexicanas (NOM) that the goods must meet. NOM compliance — administered by the Secretaría de Economía (SE) and sector agencies such as COFEPRIS for food and pharmaceutical products — is a mandatory condition for lawful sale in Mexico and must be represented by the seller.

Price and Payment Terms: The precio in MXN — or foreign currency with the applicable exchange rate rule (typically the FIX rate published by Banco de México on the payment date under the Ley Monetaria). Payment terms: contado (immediate payment), deferred payment schedule (tabla de pagos) with due dates, credit terms (condiciones de crédito), and any early payment discount. For instalment sales, the interest rate applicable to outstanding balances — typically TIIE 28 days published by Banco de México plus agreed spread. IVA treatment: state the applicable IVA rate under LIVA Articles 1, 2-A, or 9.

Delivery Terms and Risk of Loss: Delivery point (lugar de entrega), delivery date or schedule (fecha o calendario de entrega), Incoterms 2020 term if applicable (EXW, FOB, DAP, DDP), and the party responsible for freight, insurance, and customs clearance costs. Under CóCom Article 375, risk passes at delivery unless a different Incoterms allocation applies.

Inspection and Acceptance (Inspección y Aceptación): The buyer's obligation under CóCom Article 372 to inspect the goods and give immediate notice of vicios aparentes (apparent defects) or quantity discrepancies. The inspection procedure, criteria for acceptance or rejection, and required format of the notificación de rechazo — failure to give timely notice bars the buyer from claiming defects under Article 373 CóCom. Independent expert inspection (peritaje técnico) by a certified perito registered with the Dirección General de Profesiones may be specified for technically complex goods.

Warranties (Garantías): Seller's warranty of conformity with agreed specifications and samples (CóCom Article 377); seller's garantía de evicción under CCF Articles 2119–2179; garantía por vicios ocultos under CCF Articles 2142–2162 — actionable for six months from delivery unless the parties extend the warranty period contractually. State any manufacturer warranty (garantía del fabricante) pass-through to the buyer.

Default and Remedies: Consequences of buyer's failure to pay on time — interest at the agreed rate or at the commercial interest rate (interés mercantil) under CóCom Article 362 (6% annual for commercial obligations not otherwise stipulated); seller's right to rescind (resolver el contrato); seller's access to the vía ejecutiva mercantil under CóCom Articles 1391–1428 for fast-track enforcement. Pena convencional (liquidated damages clause) under CCF Article 2117. Mandatory pre-litigation conciliation may be applicable before certain courts under state procedural codes.

Governing Law and Jurisdiction: Express statement that the contract is governed by the Código de Comercio of Mexico. Jurisdiction clause submitting disputes to the Juzgados de Distrito en Materia Civil Federal or the Juzgados de lo Mercantil of the relevant state. Arbitration clause designating the Centro de Arbitraje de México (CAM) or the CANACO (Cámara Nacional de Comercio de la Ciudad de México) for commercial arbitration is common in large-value commercial sales — arbitral awards are enforceable in Mexico through the Convención de Nueva York (New York Convention on Recognition and Enforcement of Foreign Arbitral Awards, 1958).

Forms-legal.com provides this Contrato de Compraventa Mercantil Mexico as a commercial starting document. Transactions involving NOM-regulated goods, pharmaceutical products requiring COFEPRIS authorization, or cross-border sales subject to the CISG should be reviewed by a Licenciado en Derecho specialised in derecho mercantil or comercio exterior before execution.