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In this video tutorial, James from "Accounts and Stuff" explains how to access a free invoice template in Google Sheets, ideal for self-employed individuals or small businesses without accounting software. He emphasizes the convenience of using Google Sheets for creating and tracking invoices. James also shares a custom invoice template he has developed, available for free via a link in the description. He highlights advantages of his template over the default Google Sheets option, providing viewers with a straightforward solution to billing clients efficiently.