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In this tutorial, James introduces how to access a free invoice template in Google Sheets for billing clients, particularly useful for self-employed individuals or small businesses lacking accounting software. The video promises guidance on creating invoices without the need for applications like QuickBooks or Xero. James highlights the convenience of Google’s template, available for instant use anywhere. Additionally, he offers his own customized invoice template for free, which viewers can find linked in the description. The tutorial aims to provide a simple solution for invoicing needs effectively.