No. No they do not.
For the US and UK at least, domestic and international plans do not count inbound calls at this time. What this means is that if you have a single small 250 minute plan through your Enterprise Agreement, and you make 100 minutes of calls, but receive 200, you’re still fine. You’ve still got 150 minutes left because inbound calls do not count.
Where is this documented and how do you know?
It’s not well documented at this time, and that’s causing the confusion which is why I’m writing this. I know because A) I’ve been told this directly by members of the Teams product group. B) It is referenced briefly in Microsoft PowerPoint Decks and sites like this: https://answers.microsoft.com/en-us/msoffice/forum/msoffice_sfb-mso_other/pstn-calling-consumption-billing-questions/40795bc2-e44d-4b98-805c-182648da8c85 and C) It can easily be proven by watching the PSTN Minute Pools report in the Admin Console.
I’ll be asking Microsoft to add something a little more concrete to their site for a more official message if you need to use this to back up a claim. 🙂 I hope this article helped you a bit.