Do I need to create a separate Apple ID for each device?

While setting up multiple Apple IDs does take time (as you must create a unique email address for each Apple ID and verify that address), for smaller deployments, this may be the fastest option. 

If you opt to go this route, you can then purchase a Kiosk Pro license on each individual Apple ID account or redeem an Apple Business Manager license code or gift code for each account. If you are redeeming a code for the app license, you can create Apple IDs without associating a credit card.

Some customers have chosen to connect multiple iPads to a single Apple ID (you can connect up to 10 devices to a single ID). If you choose to go this route, you still need to purchase the correct number of licenses as gift or ABM redemption codes and keep these additional licenses on file as Apple's terms allow them to audit this type of usage.

For larger deployments, we highly recommend assigning app licenses directly to a device rather than an Apple ID, which eliminates the need for individual IDs. This process requires that: 

• App licenses are purchased through the Apple Business Manager as 'Managed' licenses (not redemption codes).
• App is distributed through an MDM or a version of Apple Configurator (2.0+) that supports this feature. 
• All devices are on iOS 9 or later.