Hello Jamil,
1-The attached BOM include the licenses or we have to add saperate.
the UC540W-FXO-K9 comes with 24 user-licenses and 6 supplemental licenses. This should be enough for your client.
2-Does the proposed solution covered Voicemail.
Yes voicemail is included (65 mailboxes with a total recording time of approx 32 hours)
3-Does UC540 model has the poe ports to support the phone.
UC540 has 8 built in PoE ports. So you can attach 8 PoE phones directly to the UC540. To support more PoE device you must buy a PoE switch - I would reccomend the cisco SG or SF 300-10p. This switch supports 8 PoE integrates seamless into your UC540 and can also be configured via CCA and has support for CDP, so it detectect phones and puts them in the correct voice-VLAN.
Your customer might be interested to pruchase a 3yr smartnet support contract to have the UC540 quickly replace within the case failure.
regards,
Fabian