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In this video tutorial, James from Accounts and Stuff introduces viewers to a free invoice template available in Google Sheets, which simplifies the billing process for self-employed individuals and small businesses without accounting software. He emphasizes the convenience of accessing this template from anywhere and highlights his own custom invoice template, which he offers for free through a link in the description. The video aims to equip viewers with the necessary tools to create and track invoices effectively. James encourages viewers to subscribe for more accounting and bookkeeping content.