For large data sets (10 million rows +), you will be considering these strategies for improving Power BI performance:
Aggregations: Create summarized tables level-wise in order to decrease the amount of data processed in reports and increase performance.
Query Folding- Optimize it. Push any Power Query transformations to the data source instead of performing all processing in Power BI. Use the "View Native Query" option to see whether folding occurs.
DirectQuery or Hybrid Mode: When speed refresh matters the most, then consider using DirectQuery for on-demand data fetching. Or proceed with Composite Mode, combining DirectQuery with Import mode.