As it is known in Microsoft SPLA, SharePoint Server Standard and Enterprise licenses are provided under the Subscriber Access License, which means that each end customer’s internal users who can directly or indirectly access the SharePoint Server would need a license. Service Provider will use the software in this case to provide internal users access to content, information, and applications. Therefore, use of SharePoint Server software to provide content, information, and applications that are limited to internal users must be licensed under SharePoint Server SALs.
SharePoint Hosting – Licensing Based on Processors Used
In contrast and in order to provide SharePoint Server as a Website or Hosted and therefore, allowing an unlimited number of external users to access it, in this case, the licensing scheme would shift from SAL to Processor License. Customer may use the software to provide External Users access to content, information, and applications. Customer may also use the software to provide internal users access to content, information, and applications so long as that same content and information and those same applications are also accessible by External Users.
To run Instances of the server software in the Physical OSE on a Server, you need a license for each physical processor that the Physical OSE uses.
SharePoint Hosting roles are deployed on 1 physical server with 2 physical processors. Therefore, in this case, SharePoint Hosting would require a total of 2 licenses equal to the number of physical processors.
To run Instances of the server software in Virtual OSEs on a Server, you need a license for each virtual processor that each of those Virtual OSEs uses. If a Virtual OSE uses a fraction of a virtual processor, the fraction counts as a full virtual processor.
SharePoint Hosting roles are deployed on 1 Virtual Machine with 8 Virtual Cores. This Virtual Machine is created on a Physical Server with 2 physical processors and 4 Cores per Processor. In this case partner would need 8 (Virtual Cores) / 4 (Cores per Processor) = 2 licenses.