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In this video tutorial, James from the "Accounts and Stuff" channel explains how to access a free invoice template in Google Sheets for billing clients. He emphasizes that this method is especially useful for self-employed individuals or small business owners without accounting software like QuickBooks or Xero. The tutorial guides viewers on using Google’s convenient invoice template and introduces a custom invoice template created by James himself, which is available for free via a link in the description. He highlights the benefits of his template compared to the standard Google Sheets invoice option, encouraging viewers to utilize these resources for efficient billing.