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In this video tutorial, James from Accounting Stuff explains what invoices are, their importance, and their key features. He emphasizes that invoicing is essential for any business to ensure payment, whether self-employed or part of a corporation. Viewers will learn the definition of an invoice, its critical role in business transactions, and see an example for clarity. James encourages viewers to watch until the end to address common questions, enhancing understanding of the invoicing process. For more information on accounting basics, viewers are invited to subscribe and check the related playlist.