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In this tutorial, Matthew explains how to create a photography invoice using legaltemplates.net. He advises viewers to click the link provided, navigate to the "Business Forms" section, and search for "photography invoice." Once selected, users can create a document and must fill in the invoice number, account number, and purchase order number, which can be assigned according to their accounting software. Matthew notes that the invoice can start with a number like "01." He emphasizes the importance of including the customer’s billing address and, if applicable, a separate shipping address, as well as personal identification details.