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In this video, James from the "Accounts and Stuff" channel explains how to access a free invoice template in Google Sheets, making it easy for self-employed individuals or small businesses to bill clients without accounting software like QuickBooks or Xero. He emphasizes the simplicity and convenience of using Google Sheets for invoicing. Additionally, James offers his own customizable invoice template for free, which viewers can access via a link in the description. The tutorial is aimed at those looking to streamline their invoicing process using readily available tools.