A free program from Microsoft that provides developers with the tools, resources, and sandbox environments needed to build solutions for Microsoft 365.
Based on the information you provided, I understand that you have successfully completed the billing setup for the Microsoft 365 Developer Sandbox. Your Billing Account, Billing Profile, and Invoice Section, all named “mqp test lab,” are currently active.
However, when you select “Set up E5 Subscription,” the setup wizard still displays the message “No billing accounts found,” preventing the Microsoft 365 E5 Developer Sandbox from being provisioned.
-Confirm the billing account type is Microsoft Customer Agreement: In the Azure portal (portal.azure.com > Cost Management + Billing), confirm the billing account is Microsoft Customer Agreement (MCA). The Developer Program wizard specifically looks for MCA-type accounts, a Microsoft Online Services Program (classic pay-as-you-go) or Enterprise Agreement account can show as fully "active" while still being invisible to this particular wizard.
-Verify it's the same identity in both places: Check that the Microsoft account/work account you're signed into on developer.microsoft.com is the exact same identity that created the billing account in Azure. If the billing account was created under a different Microsoft account or a different tenant than the one running the Developer Program wizard, it won't appear in the selector even though it genuinely exists and is active.
-Clear session/cache and retry in a private window: Sign out of developer.microsoft.com completely, clear cookies or switch to an incognito/private window, then sign back in and retry "Set up E5 Subscription." This rules out a stale cached session showing an outdated billing-account list.
-Retry after a delay: Given how many similar reports describe this resolving itself after a delay, sometimes hours, occasionally longer without any identifiable client-side fix, it's worth simply retrying once or twice more over the next day rather than assuming the setup is permanently broken.
If all these requirements are already satisfied but the wizard still shows “No billing accounts found,” the issue will need to be escalated to Microsoft Support because public forum contributors cannot inspect the backend provisioning or sandbox entitlement for a specific tenant.
Please try to contact Microsoft through Contact Us - Developer Supportand ask them to verify your Developer Program account’s eligibility and subscription provisioning status.
Please note that this is a paid support ticket, which means it requires an active support plan or a one-time support purchase. However, the benefit of using this channel is that your inquiry will be routed directly to the Microsoft Product Group responsible for the specific service or feature in question. This team includes engineers and developers who work on the product itself, so they are best positioned to provide accurate, in-depth, and authoritative answers especially for complex or edge-case scenarios that go beyond publicly available documentation or community knowledge.
I hope this helps point you in the right direction! Let me know if you have any questions regarding eligibility or subscription linking.