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Buy nowI understand the importance of inactivating an account in QuickBooks Online (QBO), FBAbel.
Upon checking here, we have an ongoing investigation about getting an error "We can't make this account inactive. This account is used by a product and service" when making the account inactive.
I recommend contacting our Customer Care Support team so you'll be added to the list of affected users. This way, you'll receive email updates on the investigation's status and be notified once it's been resolved.
Here's how to reach them:
I've added this article to learn more about the difference between disconnection and making an account inactive:
For additional reference, I've attached a link you can use to learn more about how the chart of accounts works: Understand the chart of accounts in QuickBooks.
Let me know if you have more questions about making your account inactive. The Community always has your back. Have a good one!