If your organization is delivering services to external users, you should assess whether the users should be licensed from Microsoft under your Enterprise Agreement (EA).
In the order of precedence, you should first look at the Enterprise Agreement, as this will govern how licenses under the Enterprise Agreement may be assigned. The EA ‘Agreement’ (2018) document states that EA licenses can be assigned to users or devices “within the Enterprise“. Accordingly, If the users or devices are not “within the Enterprise”, one could argue they need to be licensed under another agreement, or you should determine the service description and delivery topology meet the requirements for SPLA.
Microsoft do not explicitly define “within the Enterprise”, the ‘Enterprise’ is defined by the affiliates declaration in the Enterprise Enrollment. Normally, a business will select “all and future affiliates” to incorporate planned acquisitions. Microsoft would normally classify an enrolled affiliate as an organization that is more than 50% owned, however, there are exceptions where a ‘participation amendment’ has been signed to expand on this minimum ownership requirement, for example, to support partnerships in the legal sector or insurance market.
If the users could be characterized as “within the Enterprise”, you should confirm by assessing whether the users meet the criteria of ‘qualified user‘ under the EA ‘Enrollment’, specifically users working from a ‘qualified device‘, and that device is “used by or for the benefit of the enrolled’ affiliates enterprise” [Ref: Microsoft Enterprise Agreement Enrollment, February 2018]
Microsoft expand on the ‘qualified user’ beyond employees alone, to a “person, (e.g. employee, consultant, contingent staff)” [Ref: Microsoft Enterprise Agreement Enrollment, February 2018] , with the criteria for the end-users to be considered ‘qualified users’ for licensing under the EA, as follows: