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In this video tutorial, James from the channel "Accounts and Stuff" demonstrates how to access a free invoice template in Google Sheets, ideal for self-employed individuals or small business owners without accounting software like QuickBooks or Xero. He highlights the convenience of using Google Sheets for invoicing and introduces a custom invoice template he created, which viewers can access via a link in the description. The tutorial emphasizes the benefits of using this template over the standard Google Sheets option, providing a practical solution for efficient billing.