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In this video, James from Accounts and Stuff explains how to access and use a free invoice template in Google Sheets. He highlights its utility for self-employed individuals and small businesses that may not have accounting software. The video covers the steps to create an invoice seamlessly with Google's template, which is accessible from anywhere. James also mentions that he has developed his own customizable invoice template, providing a link in the description for viewers to use. He emphasizes the advantages of his template compared to the standard Google Sheets option, promising to explain the differences further.