How to Set up Re Seller account outside of SPP/MSP or Disti

Hi All -

Looking for some help in what makes the most sense to configure a partner account and customer account, where the partner is looking to act as a re seller on behalf of the customer. This would be outside of any SPP/MSP program, and would not involve a distributor either. It has been decided that the partner's domain will be used, so that they can see the billing on the account and can charge the customer for the Infrastructure and managed services, accordingly. The partner wants to legally own the account. Is there a way to set it up where it's the partner's email address, and they just list the customer as an end user? If so, what does this process look like to configure this account?

Thanks for the help!