The licensing for SSRS has been updated as of the Product Use Document from April 2013.
Here’s the Additional Software section from the Jan 2013 Product Use Doc:
And, here’s the same section of the April 2013 Product Use doc:
So, the licensing is now like it was for SQL 2008. The server where SSRS is installed must be licensed for SQL (that’s SSRS itself, not the Reporting Services add-in).
(Both docs used in the above screenshots were downloaded from: http://www.microsoftvolumelicensing.com/DocumentSearch.aspx?Mode=3&DocumentTypeId=1)
The licensing model for running SQL Reporting Services in SharePoint integrated mode has changed from how it was in 2008. In SQL 2012, if you have a 2 server SharePoint farm, where ServerA is SQL and ServerB is SharePoint (with reporting services components), ServerB does NOT have to be licensed for SQL.* In SSRS 08, whichever server you install the SSRS components requires a SQL license. This means if you install the 2008 SSRS components on your SharePoint WFE, the WFE has to be licensed for SQL. (See this previous post for details on 2008 licensing). But now, in SQL 2012, the licensing has been changed to allow you to run SSRS on the SharePoint WFE for no additional licenses. To verify this, see the “MicrosoftProductUseRights” from http://www.microsoftvolumelicensing.com/DocumentSearch.aspx?Mode=3&DocumentTypeId=1 In the English doc, page 137 lists the “Additional Software” for SQL 2012. By “Additional Software”, it means “You may run or otherwise use any number of instances of the corresponding additional software listed in Appendix 3 in physical or virtual OSEs on any number of devices. ” (The definition is from pg 40 of the doc).
*Of course, I’m not a licensing expert, so please call Microsoft to confirm.