Can I import from Google Sheets?

Yes. In Google Sheets choose File, Download, then Comma Separated Values, and import the file that arrives. Sheets writes UTF-8, so there is nothing else to set.

Only the sheet you are looking at is downloaded. If your list is spread over several tabs, download each one and import them one after another; PlanSeats skips a guest it already holds. Then see Can I import my guest list from a spreadsheet?

Can I import from Google Sheets?

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