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Robert Gebhardt discusses the importance of invoicing for freelancers and professionals who have to issue invoices for their work. He acknowledges that platforms like Elance and oDesk have their own invoicing systems, but many may still need to create invoices independently. Gebhardt plans to share one of his own invoices to provide a visual guide on how to create an invoice. He uses Excel to draft his invoices and then converts them into PDF format, emphasizing the ease of the process. The tutorial aims to help viewers understand invoicing better and offers the option to customize their own invoices based on his example.