Transfer of an Azure subscription from CSP to direct billing

Hi, 

Unfortunately, you can't transfer an Azure subscription from a CSP (Cloud Solution Provider) partner directly to a MOSP (Microsoft Online Subscription Program billing option. It's only possible to move subscriptions between CSP partners or from a CSP partner to an indirect partner. You can find more details in the Microsoft documentation.
https://learn.microsoft.com/en-us/azure/cost-management-billing/manage/transfer-subscriptions-subscribers-csp#transfer-csp-subscription-to-other-offers