You must have an Azure account that contains Azure Virtual Machine images.
Perform these high-level steps to create Azure Virtual Machine image for SQL database migration.
Create a virtual machine in the Azure cloud. Before you do this, ensure that you have SQL Server application installed in the virtual machine.
Turn off Windows firewall in the virtual machine.
From the SQL Server Properties dialog box, on the Log On tab, set Local System as the account used by the SQL Server service.
For more information, go to the Microsoft documentation website, SQL Server Properties (Log On Tab).
Ensure that the SQL Server services are running in the virtual machine.
Confirm if the Local System user the "sysadmin" role.
Create an image of the virtual machine.
For information on creating the images, go to the Azure documentation website, Create a managed image of a generalized VM in Azure.