Contracting depth without the eTIMS invoice.
The same eTIMS constraint applies to contracting: invoices are issued elsewhere. What transfers cleanly is everything before the invoice, and for contractors that is most of the work — BOQ, measured progress, retention held as a real receivable, subcontractor bills and procurement against a budget. Retention in particular is worth attention: it behaves the same commercially in Nairobi as in Pune, and holding it as its own ledger line rather than a percentage on a bill is what lets you answer how much you are actually owed.
This page is the intersection. The country page covers currency, financial year and statutory position in detail; the sector page covers what is built, the turnover bands it suits, and what is missing regardless of country.
Other sectors covered for Kenya: