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In this video tutorial, James from "Accounts and Stuff" shows viewers how to access and utilize a free invoice template in Google Sheets for billing clients. He emphasizes that this resource is particularly useful for self-employed individuals or small businesses without accounting software like QuickBooks or Xero. The tutorial highlights the convenience of using Google Sheets for creating and tracking invoices. James also offers a custom invoice template that viewers can use for free, with a link provided in the description. He notes advantages of his template compared to the standard Google Sheets version.