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In this video tutorial, James from Accounts and Stuff demonstrates how to access a free invoice template in Google Sheets, enabling users to start billing clients immediately. He emphasizes the template's usefulness for self-employed individuals and small business owners who lack accounting software like QuickBooks or Xero. James highlights the convenience of using Google’s invoice template and mentions his own custom template, which viewers can use for free via a provided link in the description. He also suggests reasons for choosing his template over the standard Google Sheets option, aiming to facilitate easier invoice creation and tracking.