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In this tutorial, viewers are guided on how to generate a commercial invoice using an Excel template, designed to streamline the invoicing process. The tutorial outlines three main sections: the product or service database, image input, and tracking section. Users begin by entering their products or services into the database, ensuring the identification of units, such as kilograms or boxes, is accurate for tracking purposes. The tutorial emphasizes the need for responsible personnel identification for invoice creation. Additionally, users can manage personnel in the tracking section, allowing for easy addition or removal from the list. The process aims to save time and enhance invoicing efficiency.