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In this tutorial, host James introduces viewers to a free invoice template available in Google Sheets, ideal for self-employed individuals and small business owners without accounting software like QuickBooks or Xero. He highlights the convenience of creating invoices and tracking them easily using this template. James also shares his own customizable invoice template for viewers to use, providing a link in the description. The video emphasizes the advantages of using his template compared to the standard one from Google Sheets, making it a valuable resource for those looking to streamline their billing process.