Hello RVNA,
Welcome to the Microsoft Q&A forum.
Based on your requirements, you can start with "A1" SKU as you are looking for 20-30 users. The "A1" SKU is the smallest capacity SKU available for Power BI Embedded and designed for small-scale deployments. The number of users that a single A1 SKU capacity unit can support can vary depending on the complexity of the reports and dashboards.
To determine how many capacity units you need to purchase, consider the number of users accessing the reports and dashboards, the complexity of the reports, and the frequency of data refreshes.
Example, for 20-30 users and the reports are not too complex, you can start with a single A1 SKU capacity unit. You can always scale up or scale down as needed.
Please check the below document for capacity planning.
https://learn.microsoft.com/en-us/power-bi/developer/embedded/embedded-capacity-planning
In addition to purchasing a capacity, you will also need to configure your application to use it. You can find details from the below URL
https://learn.microsoft.com/en-us/power-bi/developer/embedded/embed-organization-app
And yes, you can scale the SKU's as needed.
also, please check the below FAQ document.
https://learn.microsoft.com/en-us/power-bi/developer/embedded/embedded-faq
Pricing: https://azure.microsoft.com/en-ca/pricing/details/power-bi-embedded/
I hope this helps. Please let me know if you have any further questions.
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