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In this tutorial, Jennifer Marie teaches how to create and send invoices using PayPal in 2023, which is useful for freelancers. She explains that clients can pay using their PayPal accounts or credit cards. To start, users should log in to PayPal, then click on 'Invoicing' to view past invoices, including their payment status. To create a new invoice, click 'Create Invoice.' Users have the option to bill a single customer or multiple customers by entering names or email addresses, and they can add new customers if additional information is needed. This process facilitates easy payment for freelance services.