With Subscription Licensing, customers subscribe to the rights to use Microsoft software and services instead of owning them.
Solution Functionality and User Access are licensed through two Subscriber Access Licenses (SALs):
Refer to Business Central Essentials and Business Central Premium and Configuration Components for the included functionality.
Dynamics 365 Business Central on-premises includes at no charge, one SAL for an External Accounting User using the client software only for the sole purpose of providing supplemental professional accounting or bookkeeping services related to the auditing process, and one SAL for a System Administrator User for an employee of your Microsoft Dynamics partner to manage your application and provide support.
• Customers may not mix and match Essentials and Premium users.
• Customers must license Essentials or Premium users but not both.