Do I need a specific azure subscription in order to have access to SharePoint Embedded?

SharePoint Embedded provides two billing models that the tenant developing the SharePoint Embedded application can select for respective container types, tailoring it to their unique business requirements. The two billing models are Standard and Pass-through billing.

1.With the standard billing model, all consumption-based charges are directly billed to the tenant who owns or develops the application. The admin in the developer tenant must establish a valid billing profile when creating a standard container type.

For the Standard billing container type, the developer admin needs to set up:

• An existing SharePoint tenancy
• An Azure subscription in the tenancy
• A resource group attached to the Azure subscription

2.With pass-through billing, consumption-based charges are billed directly to the tenant registered to use the SharePoint Embedded application. Admins in the developer tenant don't need to set up a billing profile when creating a pass-through SharePoint Embedded container type. Once the container type is registered in the consuming tenant, the consuming tenant admin (SharePoint Admin or Global Admin) needs to set up the billing profile in the consuming tenant to use the SharePoint Embedded application.

For the Pass-through Billing container type, the developer admin does not need an Azure subscription in the tenancy to set up.

Reference:

https://learn.microsoft.com/en-us/sharepoint/dev/embedded/administration/billing/billing

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