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In this video tutorial, James guides viewers on accessing a free invoice template in Google Sheets, ideal for billing clients. He emphasizes the resourcefulness of this tool for self-employed individuals or small businesses without accounting software like QuickBooks or Xero. James highlights the ease of using Google's template and mentions that he has created a custom invoice template available for free, with a link provided in the description. He also notes that there are benefits to using his template over Google's original version, which he will discuss further.