Thanks for getting back to us, 

Allow me to share some clarification about upgrading QuickBooks Desktop (QBDT). 

When you upgrade to a newer version of QBDT, you'll need to purchase a new license or subscription. You'll need to install it on your computer and convert your company file.  First off, let's make sure to back up your company file and restore it to the new version of QBDT. 

Once you convert your file,  you will not be able to open it in an older version of QBDT.  

Yes, upgrading to the latest version of QBDT requires a subscription. This means that you pay a monthly or annual fee to access the software and receive updates and support.

You may refer to this article to view various details on what are several features that help automate and streamline your daily accounting tasks using QBDT 2022: What’s new in QuickBooks Desktop 2023. 

I'll be around whenever you have other questions about upgrading to a newer version of QBDT. It's always my pleasure to help you. Have a good one!