Both an account and a Varjo XR or VR subscription are needed for to use XR-3 and VR-3.
For Varjo Aero, XR-1 Developer Edition, VR-2 Pro, VR-2, and VR-1, an account is needed to download software from Varjo Account Portal. No subscription is needed for these headset models.
Accounts are free and you can create one now.
Read more about setting up Varjo Account, subscriptions and pricing, and setting up Varjo XR and VR subscriptions for your headset.