Microsoft 365 features that help users manage their subscriptions, account settings, and billing information.
You can purchase Entra ID P1 typically from the same channel as you purchased your Azure / Microsoft365 subscriptions.
That would typically be through a reseller, or via online subscription inside your Microsoft admin center portal.
If is also available as a bundle in certain Microsoft365 plans like M365 Business Premium or M365 E3.
For existing users, you can either get the standalone subscription or upgrade their M365 plans.
For new users, you can also add it with their plan, or for simplicity just buy a bundled plan.
As for where to get it, if your initial license is via a reseller, then contact them for quotes.
You can also add it via direct subscription to Microsoft via your Microsoft365 admin portal.
However, if you get a via a reseller, they may be able to offer professional advice, best practices, training and even professional services on deploying the features in Entra ID P1 properly, including stuff like SSPR credential write-back, conditional access policies etc.