Microsoft Dynamics 365 · CIO Advisory Playbook 2026

Dynamics 365 Licensing and Renewals: A CIO's Advisory Playbook

Microsoft Dynamics 365 has become a strategic platform for CRM and ERP in many enterprises — but its licensing model is complex and ever-evolving. This playbook provides a comprehensive guide to managing licence types, renewals, true-ups, negotiation strategies, compliance best practices, and actionable CIO recommendations for maximising value across your Dynamics 365 estate.

Dynamics 365 LicensingCRM · ERP · Sales · Finance · SCMFredrik FilipssonFebruary 2026
5 TypesCore Licence Categories (Full, Attach, Team, Activity, Device)
$20/moAttach Licence for Additional D365 Apps (vs Full Price)
~$8/moTeam Member Licence — Light-Use Access Across All Apps
6–12 moRecommended Renewal Prep Lead Time

📋 In This Playbook

1
Licensing

Dynamics 365 Licence Types for Enterprise Users

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Dynamics 365 offers several user licence types tailored to different usage needs. Understanding these categories is fundamental to cost optimisation and compliance. The main types are Full User, Attach, Team Member, Activity, and Device licences.

Licence TypeIntended Use & AccessTypical Price (USD)Key Considerations
Full UserComplete functionality of a D365 app (Sales, Customer Service, Finance, SCM). For core power users.~$95/user/mo (CRM)
~$180/user/mo (ERP)
Specific to one app. Required for full feature set. Serves as Base licence for adding apps via attach.
AttachAdd-on licence for users who already have a Full User (Base). Full access to additional D365 app at reduced cost.~$20/user/moFirst app must be the highest-priced Base licence; additional apps attach at ~$20. Core capabilities identical to full — only pricing differs.
Team MemberLight-use: read access and basic interactions across any D365 apps. View data, submit time/expenses, update own info.~$8/user/moCannot create sales opportunities, cases, or core business records. Limited to 15 custom entities in CRM apps. Tenant must have at least one Full User.
ActivityMid-tier ERP licence: more than Team Member but not full ERP. Approve/input data in Finance, SCM, Commerce, HR.~$50/user/moERP modules only. Allows workflow participation (approvals, data entry) but excludes complete feature set. Saves $130/user vs full ERP licence.
DeviceAssigned to a shared device (retail POS, warehouse kiosk, factory workstation). Any number of users can access.Varies by appFull Device mirrors Full User rights on that device. Operations Device offers limited ERP functions. No separate user licence needed per person.

Full User Licences — The Foundation

Full User licences provide complete access to all features of a given D365 application — for example, a sales representative using Dynamics 365 Sales Enterprise or a financial controller using Dynamics 365 Finance. These are the most expensive type, reflecting their comprehensive capabilities. In enterprise agreements, Full User licences typically account for the majority of cost, so right-sizing access to those who truly need it is crucial. Each Full User is licenced per app — if a user needs multiple apps, leverage Attach licences.

Attach Licences — Critical Cost Saver

The "base and attach" model is one of the most important cost optimisation tools. The first (primary) app is the Base licence (which must be the highest-priced app the user needs), and additional apps are added as Attach licences at ~$20/user/month. For example, a service agent needing both Customer Service (~$95) and Sales Enterprise (~$95) pays ~$115/month total instead of ~$190 for two full licences.

💡 Attach Savings Example: A user needing Finance ($180) and Sales ($95) should have Finance as the Base and Sales as Attach ($20), totalling ~$200/month — saving $75 vs. paying full price for both (~$275). Always designate the highest-priced app as Base for each user to maximise savings.

Team Member Licences — Light Use at Low Cost

At ~$8/user/month, Team Members can log into any D365 app but with heavily restricted capabilities. They can read data (customer records, reports, knowledge articles) and perform basic self-service updates (timesheets, profile, minor tasks). They can write to activities, notes, or contacts — but cannot create sales opportunities, cases, or core business records. Microsoft provides dedicated "Team Member" app experiences in CRM that enforce these limits.

⚠ Compliance Risk: Team Member licences should never be assigned to users who need to edit transactional data — this is a compliance violation. Define which job roles qualify for Team Member (read-only analysts, assistants, external-facing employees) and enforce via security roles. Microsoft requires at least one Full User licence in your tenant.

Activity Licences — The ERP Mid-Tier

Priced at ~$50/user/month, the Activity licence bridges the gap between Team Member and Full User on the ERP side. Suitable for procurement employees updating purchase orders, shop floor supervisors inputting production data, or staff approving workflows — users who need more than read access but don't require the full $180/month ERP capability. Allowed activities are defined by Microsoft, so document which roles map to Activity licences and audit that they aren't performing unlicenced functions.

Device Licences — Shared Workstation Scenarios

Instead of licencing each person, licence the device once. A Full Device licence grants the same rights as a Full User for that device — any number of individuals can use it. A retail POS, helpdesk kiosk, or warehouse scanning station are typical use cases. Operations Device licences provide more limited ERP functions on shared devices at lower cost. Access is restricted to that physical device — users don't receive separate user licences.

2
Renewals

Renewal and True-Up Processes for Dynamics 365

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Navigating licence renewals and true-ups is a crucial part of the CIO playbook. Enterprise customers typically purchase D365 licences through multi-year EAs (3-year) or annual CSP subscriptions. The end of term is when pricing and quantities are re-evaluated — and costs can rise unexpectedly if not managed properly.

True-Ups — Backward-Looking Adjustments

In a traditional EA, you commit to a baseline licence count and conduct annual true-ups to report additional licences deployed during the year. If you started with 500 Sales users and hired 50 more mid-year, you must true up and pay prorated costs for those 50 at the anniversary. Key points:

1
Track Assignments Throughout the Year

Maintain an internal log of new D365 user additions and module usage. Reconcile regularly with what you've reported to Microsoft to avoid true-up surprises.

2
No True-Downs During Term

The EA model typically does not allow reductions mid-term. Even if you reduce users, you continue paying for the initial quantity until renewal. CSP subscriptions may allow month-to-month adjustments.

3
Quarterly Internal "True-Up" Checkpoints

Implement quarterly usage reviews so that by actual true-up time, you have clear, expected numbers and budget to cover them. If usage trends higher than expected, decide to curtail deployment or communicate increased costs to finance early.

Renewal Preparation — Start 6–12 Months Early

A common mistake is rolling over existing counts and pricing without scrutiny. Begin renewal preparation well in advance:

📊
Assess Current Usage

How many licences of each type are actually in use? Identify excess — licences assigned to users who no longer need them or inactive users. Clean up and potentially reduce quantities to avoid paying for shelfware.

📈
Evaluate Changes in Needs

Forecast demand changes. Will a new project onboard 200 Customer Service agents? Plan a division spin-off? Migration of HR to another platform? Factor growth and reductions into renewal planning.

📋
Understand Licensing Changes

Microsoft frequently updates licensing terms and introduces new products. Check for new D365 modules, bundles, AI add-ons, or pricing changes that could impact your renewal — both as optimisation opportunities and new cost risks.

Expiring Discounts and Price Uplifts

One of the biggest cost drivers at renewal is expiration of initial discounts. Microsoft often provides introductory discounts (e.g., 20% off for first-time customers migrating from competitors). Unless you negotiate otherwise, your next term could revert to full list price — a sudden 20–30% cost increase even with the same user count.

⚠ Discount Expiry Risk: Budget for a potential uplift and prepare stakeholders. Then use the renewal negotiation to mitigate: highlight that a large increase may force difficult decisions, and seek to extend all or part of the discount. If you know a price increase is scheduled, consider renewing early to lock in current pricing.

Mid-Term Changes

Inflexible agreements can be challenging if needs change. You typically can't reduce counts until renewal. However, large enterprises may negotiate swap rights — replacing one licence type with another of equal value (e.g., drop 50 Sales licences but add 50 Field Service licences). At minimum, reallocate licences you've paid for: if one department's usage shrinks, reclaim and use elsewhere rather than buying new.

3
Negotiation

Negotiation Strategies for Dynamics 365 Deals

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Microsoft is a dominant player, but CIOs still have levers to pull. A savvy negotiation can preserve discounts, secure flexible terms, and ensure your organisation gets the best value — especially at renewal time.

1
Benchmark Against Alternatives

Compare Dynamics 365 against Salesforce (CRM), SAP, or Oracle (ERP). Even without plans to switch, having competitive pricing data strengthens your position. Present viable alternatives: "Salesforce is quoting us a competitive rate for similar CRM users." Focus on specific areas where alternatives could replace parts of the stack to motivate Microsoft to offer a more favourable deal.

2
Leverage Microsoft's Bundles and Attach Offers

Bundle D365 with M365, Azure commitments, or other Microsoft products for cross-leverage. Microsoft account teams have flexibility across product lines — a deeper D365 discount for more Azure, or vice versa. Ask about industry cloud promotions, suite bundles, and current incentives. Consider saying: "We might invest in Power Apps or Copilot AI, but need a break on our D365 renewal to free up budget."

3
Timing Is Everything — Use Fiscal Year & Quarter-Ends

Microsoft's fiscal year ends June 30, with quarterly targets at September, December, March, and June. Align renewal closure with these crunch times. Engage Microsoft at least 90–120 days before renewal to share expectations. If you approach too late (weeks before expiration), you lose leverage because a licence lapse isn't an option.

4
Multi-Year Commitments and Price Locks

A 3-year (or longer) renewal with upfront commitment fetches better discounts than 1-year. Ensure deals include price protections: cap annual increases, ideally fix pricing for the full term. Negotiate discount parity for growth — future users added in Year 2 or 3 at the same discounted rate as initial users. Document all special pricing for the entire term.

5
Retain Flexibility — Terms & Conditions

Beyond price, negotiate: licence swapping or downsizing rights (transition Sales licences to equivalent Power Apps value); protect introductory discounts (phase out gradually rather than losing all at once); extras (sandbox environments, consulting hours, training credits); avoid unneeded bundles (push back on upsells that don't fit your roadmap).

6
Consider Channel and Agreement Options

D365 can be purchased via EA, CSP, or other programmes. If Microsoft pushes you from EA to CSP, be aware: transitioning can mean losing guaranteed discounts and multi-year price locks. Insist on equivalent pricing for at least 1–2 years. Always model 3-year cost of any new programme against the status quo.

7
Have a BATNA — Be Willing to Walk (Strategically)

Develop mini-BATNAs: evaluate moving CRM to Salesforce for a division, or scale back D365 if costs become untenable. Conveying that you have options increases leverage. Use your scale: if spending millions annually on Microsoft across all products, make clear that future growth is contingent on a competitive deal now.

💡 Key Principle: A successful D365 negotiation leverages competitive insight, maximises Microsoft's licensing constructs (attach rates, bundles), and times the discussion for maximum Microsoft amenability. It secures not just low unit prices but also flexibility and terms that protect your organisation over the long term.

Approaching a Dynamics 365 renewal? Get independent advisory with current benchmark data.

Microsoft Negotiation Service →
4
Compliance

Best Practices for Licence Compliance & Optimisation

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Licensing optimisation isn't just about negotiating price — it's also about ongoing management to ensure compliance and avoid paying for unnecessary licences. Microsoft Dynamics 365 carries the risk of audits and true-up penalties if not properly managed.

1
Regular Licence Audits & Reconciliation

Conduct internal audits quarterly or semi-annually. Compare active D365 users with purchased/allocated licences. Identify mismatches: users with access but no licence, or purchased licences not assigned (wasted capacity). Microsoft now provides admin reports showing the gap between available and assigned seats with alerts for unassigned users. It's far better to self-remediate than let an audit discover contractors using CRM without licences.

2
Monitor Usage and Remove Inactive Users

Over a multi-year period, licences commonly become shelfware due to turnover or role changes. Reclaim licences from departing employees immediately. Use reporting to find users who haven't logged in for 90+ days. Many organisations discover 10–20% of paid licences are inactive — a significant cost-saving opportunity when addressed. Institute a "licence re-harvesting" process tied to HR offboarding and quarterly reviews.

3
Align Roles and Security with Licence Entitlements

Ensure what a user can do in the system doesn't exceed what their licence allows. If a Team Member's security roles grant write access to entities they shouldn't edit, that's a compliance violation. Create distinct security role profiles for each licence type and use only those. Be cautious with admin access: system admins don't consume a licence for admin actions, but if they're also end-users, they still need appropriate licencing.

4
Avoid Multiplexing Pitfalls

"Multiplexing" uses middleware, portals, or service accounts to funnel multiple users through fewer licences. Microsoft explicitly forbids this to reduce licence counts. External customer portals writing into D365, or single service accounts processing transactions for multiple employees, are red flags. Design integrations so you're not inadvertently allowing unlicenced use. If uncertain, consult the D365 licensing guide.

5
Track Licence Assignments and Entitlements

Maintain a central record mapping which licences are assigned to whom and what entitlements your organisation owns. Track default entitlements (production/non-production instances, storage capacity). Document the duration and terms of any special pricing ("25% discount on Sales Enterprise, valid through December 2026") so you can hold Microsoft to agreed terms at renewal.

6
Prepare for Microsoft's Increased Enforcement

Microsoft is moving toward stricter technical enforcement. In Finance & Supply Chain (F&SCM) modules, users without valid licences are now automatically blocked from accessing the system. CIOs should treat this as a wake-up call: run a full user access report, reconcile with purchased licences, and true up as needed. Even outside ERP, Microsoft's direction is clear — compliance will be increasingly enforced technically or through audits.

7
Be Proactive with True-Ups and Audits

If you suspect non-compliance, address it proactively. Self-reporting and purchasing needed licences is viewed more favourably than waiting for Microsoft's audit. Engage your account team early — they can sometimes arrange remediation licences or offers instead of punitive action if you show good faith. Consider third-party licensing assessments for complex environments.

⚠ Enforcement Timeline: Microsoft's stricter technical enforcement for Finance & Supply Chain modules means any user without a valid licence is blocked from system access. Organisations must be licence-complete to avoid operational disruptions. The risk of being under-licenced includes back-billing, penalties, or service termination.

Need a Dynamics 365 licence health check? We identify compliance gaps and optimisation opportunities.

Microsoft Optimisation Services →
5
Action Plan

CIO Recommendations

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CIOs should approach Dynamics 365 licensing and renewals as a strategic, continuous discipline. Here are the key recommendations for cost-effective and compliant use of Dynamics 365 in an enterprise environment.

1
Regularly Review and Optimise Licence Usage

Establish a quarterly or biannual cadence to review all D365 licences. Identify inactive or underutilised licences and reclaim or reassign them before purchasing additional ones. Keep licence counts aligned with actual needs to avoid paying for shelfware.

2
Match Users to the Right Licence Type

Ensure each user is assigned the most appropriate — and cost-effective — licence. Use Team Member (~$8) for read-only contributors, Activity (~$50) for mid-level ERP roles, and reserve Full User ($95–$180) for those truly needing full functionality. Use Device licences for shared workstations. This right-sizing can drastically lower costs and prevent compliance issues.

3
Leverage Base-and-Attach Licensing

Whenever a user requires multiple D365 apps, always licence the highest-priced app as the Base and add others as ~$20 Attach licences. This yields significant savings in multi-app scenarios — e.g., Sales + Customer Service for ~$115 instead of ~$190, or Finance + Sales for ~$200 instead of ~$275.

4
Plan Early for Renewals and True-Ups

Begin renewal planning 6–12 months out by auditing usage, forecasting needs, and defining your negotiation strategy. Track additions throughout the year to anticipate true-ups. Early planning prevents panic buys and gives you leverage to negotiate the best terms.

5
Negotiate Strategically with Microsoft

Benchmark prices against Salesforce, SAP, or others. Engage Microsoft at fiscal year-end (June 30) for maximum leverage. Insist on maintaining discounts and securing price locks for 3 years. Ask for discount parity on growth. Push back strongly on initial proposals — a well-prepared CIO can negotiate significantly lower per-user costs.

6
Maintain Ongoing Licence Compliance

Ensure every active D365 user has a valid licence and permissions aligned with their licence level. Conduct periodic self-audits. Educate administrators on licence policies (especially Team Member limits). Stay compliant in real-time to avoid audit penalties and system lockouts as Microsoft enforces licence requirements.

7
Utilise Analytics and Tools for Visibility

Leverage admin centre reports and third-party tools for visibility into assignments and usage patterns. Login frequency, module usage, and storage consumption metrics help identify where licences can be downgraded or unlicenced users are slipping through. Good data supports optimisation decisions and provides evidence during negotiations or audits.

8
Stay Informed About Licensing Changes

Assign a "licensing watch" to monitor Microsoft updates — licensing guides, announcements, partner communications. D365 licensing evolves: new AI add-ons (Copilot), pricing changes, bundling options. Being aware allows you to seize cost-saving opportunities and budget for new requirements so changes never catch you off guard.

💡 Bottom Line: Effective licence management and negotiation can turn what's often seen as a complex cost centre into a well-governed investment. With Dynamics 365 deeply embedded in sales, service, finance, and operations, a proactive licensing strategy is just as important as implementing the technology itself.

📂 Microsoft Negotiation Case Studies

📄 Microsoft & Enterprise Licensing — Related Deep-Dives

Frequently Asked Questions

What's the difference between a Full User and an Attach licence?+
A Full User licence provides complete access to a single D365 application (e.g., Sales at ~$95/month or Finance at ~$180/month). An Attach licence is an add-on for users who already have a Full User (Base) licence — it grants identical functionality for an additional D365 app at only ~$20/month. The Base must always be the highest-priced app the user needs. For example, a user needing Finance ($180) and Sales ($95) pays $180 (Base) + $20 (Attach) = $200, saving $75 versus two full licences.
Can I reduce Dynamics 365 licence counts mid-term in an EA?+
The standard EA model typically does not allow true-downs (reductions) during the term. You continue paying for the initial committed quantity until renewal. However, very large enterprises have occasionally negotiated swap rights — replacing one licence type with another of equal value (e.g., dropping 50 Sales licences for 50 Field Service licences). CSP subscriptions may allow more flexibility with month-to-month or annual adjustments. The renewal is where you can formally right-size and reduce quantities.
What's the biggest cost trap at Dynamics 365 renewal?+
The most common trap is expiration of introductory discounts. Microsoft often provides 20%+ off for first-time D365 customers or migrations from competitors. Unless you negotiate otherwise, the next term reverts to full list price — a sudden 20–30% cost increase with the same user count. To mitigate: start renewal planning 6–12 months early, budget for a potential uplift, and use the negotiation to extend or gradually phase out discounts. Consider locking pricing before announced increases take effect.
What are the compliance risks with Team Member licences?+
Team Member licences (~$8/month) have strict usage limits — they're read-only with basic self-service capabilities. Users cannot create sales opportunities, cases, or core transactional records. The primary compliance risk is assigning Team Member licences to users who actually need to edit transactional data — this is a licence violation. Microsoft enforces limits through dedicated "Team Member" app experiences, but security role misconfigurations can still allow overstep. Best practice: define which roles qualify for Team Member, create distinct security profiles, and audit regularly.
How should I use competitive alternatives as leverage?+
Benchmark Dynamics 365 against Salesforce (CRM), SAP/Oracle (ERP), or other alternatives. Even without plans to switch, having competitive pricing data strengthens your position. Focus on specific, credible scenarios — "We could shift our customer service platform to Salesforce if pricing isn't right." Microsoft reps are keenly aware of competitive threats and will often respond with better discounts or concessions. Combine this with timing leverage (negotiate near Microsoft's fiscal year-end, June 30) for maximum impact.
Is it worth engaging an independent advisor for Dynamics 365 negotiations?+
For enterprises with significant D365 estates, independent advisors typically deliver ROI many times their fee. They bring current benchmark data from hundreds of Microsoft deals, identify leverage unique to your situation (attach opportunities, shelfware, compliance gaps), and have experience with Microsoft's negotiation tactics. The key is engaging early — 6–12 months before renewal — and ensuring the advisor is independent of Microsoft. Firms like Redress Compliance work alongside your LSP, providing strategy while the partner handles official quoting. See our Microsoft Negotiation Service.
What is multiplexing, and why is it a compliance risk?+
Multiplexing uses middleware, portals, or service accounts to funnel multiple users through fewer D365 licences. Microsoft explicitly prohibits this to circumvent licence counts. Common examples: external customer portals that write data into D365 on behalf of unlicenced users, or internal service accounts processing transactions for multiple employees. Any individual who benefits from D365 functionality — directly or indirectly — typically requires a licence. Design integrations carefully to avoid inadvertent unlicenced access, and consult the D365 licensing guide for specific scenarios.
How is Microsoft increasing licence enforcement for Dynamics 365?+
Microsoft is moving toward stricter technical enforcement, particularly in Finance & Supply Chain (F&SCM) modules. Users without valid licences are now automatically blocked from system access. This escalation means organisations must be licence-complete or face operational disruptions — not just audit penalties. CIOs should run full user access reports, reconcile with purchased licences, and true up proactively. Even outside ERP, the direction is clear: compliance will be increasingly enforced both technically and through audits.
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FF

Fredrik Filipsson

Co-Founder — Redress Compliance

Fredrik Filipsson brings two decades of enterprise software licensing expertise, including hands-on experience at IBM, SAP, and Oracle. As co-founder of Redress Compliance, he advises Fortune 500 enterprises on complex software negotiations across Oracle, Microsoft, SAP, IBM, Salesforce, Broadcom, ServiceNow, and emerging cloud/AI vendors. His team's vendor-independent approach and fixed-fee model ensure procurement leaders receive objective, data-driven guidance to maximise value in every enterprise software engagement.