Create Resource account for call queue and auto attendant. Basically this is the account which will be mapped to call queue Or auto-attendant and a phone number will be assigned to these resource accounts.
Assign Microsoft Team Phone Standard-Virtual user license to CQ or AA Resource accounts. In case you don’t want Call queues to receive call directly then assign the license only to Auto attendant Resource account.
PS C:\>Set-MsolUser -UserPrincipalName RA_CQ@domain.com -UsageLocation US PS C:\>Set-MsolUser -UserPrincipalName RA_AA@domain.com -UsageLocation US