Question, can a company e-file IRS documents (W-2s, etc) for another company?

As in the title, is it possible / legal to e-file IRS documents for other companies? Basically, they would send us the data / the document, and we'd e-file for them. \------------------------------------------------------------------------------------------- In short, this is step two for the company idea I have... and I want to see if this is even legally possible... Also curious, if a company requesting a e-file through us, are we liable for their incorrect information or is the company that requested it from us liable? I'd appreciate the advice on this, thanks!