Hi there, @Majed Basma. 

I recognize how the specific feature is beneficial to you and to your business. However, the option to delete an inventory item is unavailable. 

I do think this would be a great time to send this suggestion to our Product Development Team. We value your suggestions. To send them feedback, follow the below steps:

1. Go to the Gear icon.
2. Select Feedback.
3. Enter a brief description of your product suggestion and then click Next.
4. Type your email address.
5. Once done, click Send Message.
   
   

From there, they can read your suggestion and determine what features to add to QBO's future enhancements.

In the meantime, we can make them inactive as provided by my colleagues above. 

You may also visit our Feedback forum page to see a list of other QuickBooks users who already suggested this feature and as well as the recent updates in QuickBooks.

Additionally, here’s an article that you can check for more details about setting up product and service items that may come in handy in the future: Delete a product or service item.

I’m always ready to assist you if you have any other questions or concerns about managing your inventory in QuickBooks Online. Tag me in your reply and I’ll sprint back into action. Have a good one and keep safe.