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Technology Transfer and Technology Diffusion body of knowledge emerge from the research interest to explore the demand side of technology transfer by identifying the firm’s technology readiness to operate a new technology—product and process—in the context of the transfer of technology from a single source to multiple receivers/users—termed vertical diffusion—, where the adoption is by mandate. Demarcating the e-Invoice document as technology transfer object, this paper presents results of quantitative study performed with data collected from a 137 small retail firms, oriented to identify their technology readiness in terms of technology infrastructure and skills to operate under the electronic invoice legal procedure, as well as their perceived barriers for the diffusion. Results of factor analysis reveal insufficient information among all the participant firms, reflecting poor communication from the technology source, low awareness for the software solution available and of the competences/skills required to operate it as well as a passive attitude from the adopter who leans in a third party option to face the mandate.