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In this video tutorial, the presenter explains how to delete and void invoices in Xero. To locate an invoice, users can utilize the search box or access the invoice list through the Business section. Deleting an invoice is only possible for those not yet sent to customers. The tutorial demonstrates this process using a draft invoice (Invoice 103). By selecting the invoice and choosing the delete option, the presenter confirms the deletion, resulting in the invoice no longer appearing in the list. It’s noted that the deleted invoice number can still be reused for a future invoice if created, allowing for consecutive numbering.