diff --git a/terraform/azure_billing/.terraform.lock.hcl b/terraform/azure_billing/.terraform.lock.hcl
new file mode 100644
index 00000000..ee5d1dcc
--- /dev/null
+++ b/terraform/azure_billing/.terraform.lock.hcl
@@ -0,0 +1,41 @@
+# This file is maintained automatically by "terraform init".
+# Manual edits may be lost in future updates.
+
+provider "registry.terraform.io/azure/azapi" {
+  version = "2.8.0"
+  hashes = [
+    "h1:gJpLLWwcTgHPyyqDNaXZkCfFCAywGMAgVlqg7QHRRBk=",
+    "zh:048fa67ba123c6da65a7af12453328e36e1783cac1dbecc905d44ee7a1daa41c",
+    "zh:08dfb8c493a99aa54ea0c00f5d2e2389aac55d70b31bfc50a38e4ab61800aca8",
+    "zh:0d5bf53f356864567bf0855eb90b0b9aa4619b60fd1469210461ad88c0508a6f",
+    "zh:221cc52181d81bd741e8624ba9619ae20438f7a13828b72aa138a51b57bc1483",
+    "zh:51e7485e4f502cbbefe9b4ea991961eb9b19f41862593150905197bbb37cc6fb",
+    "zh:6e2d0986176bbeabdfa7dc3d1bf37d0a24549ebff29a3c9e8c5082e03cc38247",
+    "zh:87e46ceddcd3a4b7ed16f6b853c286840753d8af8ae8df0618ab5f29e950976b",
+    "zh:894998419943fadb3b85d1469665e9b7cdf492e6dc30907a77e32043e1d52b6a",
+    "zh:9f1efae3ad37510d947e7a27118a84bae55e35681b047d939781da96dd6ab6c7",
+    "zh:a201371f6c4c65b6976a8a360223c188ea91b7a33078fdd3a5f5f0ac7b438d35",
+    "zh:af3cc16bdfc545e61ce66449b9daaebfaa0c5e495777241c9414671a31e37ffa",
+    "zh:dbbb263a5f4c40624823fd3e68dc046b1f00325548393557384f0914a4694278",
+  ]
+}
+
+provider "registry.terraform.io/hashicorp/azurerm" {
+  version     = "4.58.0"
+  constraints = "~> 4.0"
+  hashes = [
+    "h1:k0a/JkkhIEGrJ/oR7MZWbTZsUXHQ18JIPcVWBdW+V58=",
+    "zh:041c2a778ab4dd5a9af174b1d6f75409e5aabfc359cb386dfea3fb09e3f32709",
+    "zh:0a302531a61e7383acf99a6202d7984b2ea559306f45021381665c827a830d46",
+    "zh:0c69f132c7609683d907e87b89210a298d84c5b0121b62278949931bc54ca952",
+    "zh:0cadf48e9d2d9daed43212a3c9d886d7faaf68787b6e955456cbe4f43e4a17ec",
+    "zh:35ef4293d7731f6ff1f8bcba2c4529f987b7fac243c1ac1c154bbc02c9703c25",
+    "zh:3cb2679e1d56865e0ee0cf4c5d1404dbad0db42d11425e7bf0580a026cc64287",
+    "zh:4e56411f5119042d4962acff5c6d64224a49a69154ba80e6df63fa57b1e6d284",
+    "zh:78d5eefdd9e494defcb3c68d282b8f96630502cac21d1ea161f53cfe9bb483b3",
+    "zh:ca4626411a111720c220f9849c7d2e1fcd5d380f56459e096d835a9dbf9e6e13",
+    "zh:d31c4e65dcb096974479b2d548fffb86fc9a5262aff1b01fe62ef442ce536c6b",
+    "zh:d9631602999c1853e53ee2c5aef7476e23c7787beddc3599c10dbaa4891ba166",
+    "zh:f31ba7c9341037ceb7d49467946c01b2b0930404ed1d5643c1451f734a613a03",
+  ]
+}
diff --git a/terraform/azure_billing/azure-provider.tf b/terraform/azure_billing/azure-provider.tf
new file mode 100644
index 00000000..08f33381
--- /dev/null
+++ b/terraform/azure_billing/azure-provider.tf
@@ -0,0 +1,14 @@
+# Provider configuration for billing-scoped resources
+# Billing APIs are tenant-scoped; subscription_id is only needed for authentication
+provider "azurerm" {
+  features {}
+
+  # Using FXCI subscription for authentication
+  subscription_id = "108d46d5-fe9b-4850-9a7d-8c914aa6c1f0"
+  tenant_id       = "c0dc8bb0-b616-427e-8217-9513964a145b"
+}
+
+provider "azapi" {
+  subscription_id = "108d46d5-fe9b-4850-9a7d-8c914aa6c1f0"
+  tenant_id       = "c0dc8bb0-b616-427e-8217-9513964a145b"
+}
diff --git a/terraform/azure_billing/backend.tf b/terraform/azure_billing/backend.tf
new file mode 100644
index 00000000..ab88f16c
--- /dev/null
+++ b/terraform/azure_billing/backend.tf
@@ -0,0 +1,8 @@
+terraform {
+  backend "s3" {
+    bucket       = "relops-tf-states"
+    key          = "azure_billing.tfstate"
+    use_lockfile = true
+    region       = "us-west-2"
+  }
+}
diff --git a/terraform/azure_billing/finops.tf b/terraform/azure_billing/finops.tf
new file mode 100644
index 00000000..a5e533b3
--- /dev/null
+++ b/terraform/azure_billing/finops.tf
@@ -0,0 +1,123 @@
+# Cost exports for billing-scoped resources (invoice sections, billing profiles)
+# These are not tied to a specific subscription
+
+locals {
+  # Billing hierarchy
+  billing_account_id         = "05ef9068-c74c-54a9-5b8f-82f7fb8b32cd:6e104178-9e3c-470c-9787-8ef53f372665_2019-05-31"
+  mozilla_billing_profile_id = "GRUW-TLBL-BG7-PGB"
+
+  # Invoice sections under mozilla billing profile
+  anonym_invoice_section_id = "RUDC-GV4R-PJA-PGB"
+}
+
+# Storage account for cost exports (managed in azure_fxci)
+data "azurerm_storage_account" "finops" {
+  name                = "safinopsdata"
+  resource_group_name = "rg-azure-cost-mgmt"
+}
+
+import {
+  to = azapi_resource.anonym_cost_export_actual
+  id = "/providers/Microsoft.Billing/billingAccounts/${local.billing_account_id}/billingProfiles/${local.mozilla_billing_profile_id}/invoiceSections/${local.anonym_invoice_section_id}/providers/Microsoft.CostManagement/exports/anonym_daily-actual-cost"
+}
+
+import {
+  to = azapi_resource.anonym_cost_export_amortized
+  id = "/providers/Microsoft.Billing/billingAccounts/${local.billing_account_id}/billingProfiles/${local.mozilla_billing_profile_id}/invoiceSections/${local.anonym_invoice_section_id}/providers/Microsoft.CostManagement/exports/anonym-amortized-cost"
+}
+
+# Anonym invoice section - Actual Cost export
+resource "azapi_resource" "anonym_cost_export_actual" {
+  type      = "Microsoft.CostManagement/exports@2025-03-01"
+  name      = "anonym_daily-actual-cost"
+  parent_id = "/providers/Microsoft.Billing/billingAccounts/${local.billing_account_id}/billingProfiles/${local.mozilla_billing_profile_id}/invoiceSections/${local.anonym_invoice_section_id}"
+
+  identity {
+    type = "SystemAssigned"
+  }
+
+  body = {
+    properties = {
+      schedule = {
+        status     = "Active"
+        recurrence = "Daily"
+        recurrencePeriod = {
+          from = "2024-10-01T00:00:00Z"
+          to   = "2050-02-01T00:00:00Z"
+        }
+      }
+      format                = "Csv"
+      compressionMode       = "None"
+      dataOverwriteBehavior = "CreateNewReport"
+      deliveryInfo = {
+        destination = {
+          type           = "AzureBlob"
+          resourceId     = data.azurerm_storage_account.finops.id
+          container      = "cost-management"
+          rootFolderPath = "anon_daily"
+        }
+      }
+      partitionData = true
+      definition = {
+        type      = "ActualCost"
+        timeframe = "MonthToDate"
+        dataSet = {
+          granularity = "Daily"
+          configuration = {
+            columns     = []
+            dataVersion = "2021-10-01"
+            filters     = []
+          }
+        }
+      }
+    }
+  }
+}
+
+# Anonym invoice section - Amortized Cost export
+resource "azapi_resource" "anonym_cost_export_amortized" {
+  type      = "Microsoft.CostManagement/exports@2025-03-01"
+  name      = "anonym-amortized-cost"
+  parent_id = "/providers/Microsoft.Billing/billingAccounts/${local.billing_account_id}/billingProfiles/${local.mozilla_billing_profile_id}/invoiceSections/${local.anonym_invoice_section_id}"
+
+  identity {
+    type = "SystemAssigned"
+  }
+
+  body = {
+    properties = {
+      schedule = {
+        status     = "Active"
+        recurrence = "Daily"
+        recurrencePeriod = {
+          from = "2024-10-01T00:00:00Z"
+          to   = "2050-02-01T00:00:00Z"
+        }
+      }
+      format                = "Csv"
+      compressionMode       = "None"
+      dataOverwriteBehavior = "CreateNewReport"
+      deliveryInfo = {
+        destination = {
+          type           = "AzureBlob"
+          resourceId     = data.azurerm_storage_account.finops.id
+          container      = "cost-management"
+          rootFolderPath = "anon_daily_amortized"
+        }
+      }
+      partitionData = true
+      definition = {
+        type      = "AmortizedCost"
+        timeframe = "MonthToDate"
+        dataSet = {
+          granularity = "Daily"
+          configuration = {
+            columns     = []
+            dataVersion = "2021-10-01"
+            filters     = []
+          }
+        }
+      }
+    }
+  }
+}
diff --git a/terraform/azure_billing/versions.tf b/terraform/azure_billing/versions.tf
new file mode 100644
index 00000000..75a5075c
--- /dev/null
+++ b/terraform/azure_billing/versions.tf
@@ -0,0 +1,12 @@
+terraform {
+  required_version = ">= 0.15"
+  required_providers {
+    azurerm = {
+      source  = "hashicorp/azurerm"
+      version = "~> 4"
+    }
+    azapi = {
+      source = "azure/azapi"
+    }
+  }
+}