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In this video tutorial, James from Accounting Stuff discusses invoices—what they are, their importance, and their key features. He emphasizes that invoicing is essential for any business, whether self-employed or part of a corporation, as it is necessary for receiving payment. The tutorial includes explanations of invoices, examples to illustrate their use, and addresses common questions to clarify the topic further. Viewers are encouraged to watch until the end to gain a complete understanding of invoicing and its role in business transactions.