Service Bus Queues offers messaging via one sender and one receiver. Where as, Service Bus Topics supports multiple receivers.
Subscriptions can be created under the Topics to subscribe messages.
Each Subscription under a Topic acts like a Queue.
The messages will be sent to the Topic and based on the filter configured in the Subscriptions, the messages will be passed to the Subscriptions.
In your case, if you are sure that there will be only one receiver, you can go with Queues.
If you think that the number of receivers may grow in future and you need the messages to be filtered before making it available for the receiver, you can choose Topics.
Considering the performance, there won’t be much difference in the performance between Queues and Topics. But in Topics, the messages will go through the Topic first and based on the evalutaion of the filter, the message reaches the Subscription. Here there may be minute performance lack in Topics as this step is extra. Where as in Queues, the messages will be sent directly to the Queue.
The pricing is calculated based on the number of messages, whether it is Queue or Topic. You can’t create Topics under the namespaces which are in Basic tier.