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In this video tutorial, the presenter explains how to create a commercial invoice using an Excel template designed to simplify the process for businesses. The tutorial is divided into key sections: inputting products or services into a database, customizing the invoice, and tracking. Users begin by entering their product or service details in the designated database section, ensuring that all units of measurement are clearly identified, as this is essential for accuracy. The template also allows for the addition or removal of personnel responsible for tracking invoices. The step-by-step guide aims to streamline the invoicing process, ultimately saving time for users.