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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 for billing clients. He emphasizes the template's convenience for self-employed individuals and small business owners without accounting software like QuickBooks or Xero. The tutorial guides viewers through creating invoices easily and notes that James has also created a personal invoice template available for free through a link in the description. He suggests that there are advantages to using his template over the standard Google Sheets invoice option.