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In this video tutorial, James from the channel "Accounts and Stuff" guides viewers on how to access a free invoice template in Google Sheets for billing clients. He emphasizes the benefits of using this template, particularly for self-employed individuals or small businesses without accounting software like QuickBooks or Xero. James highlights the convenience and accessibility of the Google Sheets invoice template and mentions that he has created a custom invoice template available for free, with a link provided in the description. He indicates that there are advantages to using his template over the standard Google Sheets option.