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In this video tutorial, James from Accounting Stuff presents an overview of invoices, discussing their importance and key features. He emphasizes that invoicing is crucial for any business, whether self-employed or part of a corporation, as it is necessary to receive payments. James outlines what an invoice is and provides an example to clarify its structure. He encourages viewers to watch until the end for answers to common questions that will further clarify the topic. The video aims to provide a comprehensive understanding of invoicing for viewers interested in accounting and bookkeeping.