Originator Reference: The reference given to the invoice by the issuer of the invoice Payee Reference: The reference given to the invoice by the recipient of the invoiced amount Often the above two fields will be the same, for instance when the payee is the same as the originator or issuer of the EFIS invoice. This is reflected in EFIS since by default the Payee Reference is copied from the Originator Reference. However if, for example, an upper tier contractor issues an EFIS invoice on behalf of their sub-contractor, then they may well use a different reference.