The scam emails are being sent from no-reply-powerbi@microsoft.com, which is a genuine Microsoft email address that’s used for notifications for Power BI (an analysis and collaboration tool). On this support page, Microsoft even explicitly recommends allowing this sender email address to bypass your spam filter so that important system messages aren’t blocked.
Cybercriminals are now exploiting this trust. The scam emails allegedly bring up unauthorized charges (via Ars Technica), usually in the amount of $400 to $700 USD. To stop the supposed payment, recipients are asked to call a specified telephone number as quickly as possible—a classic pressure tactic to provoke hasty reactions and one of the biggest red flags of a phishing scam email.