The lowest subscription level of QuickBooks Online is called “Simple Start.” Simple Start is the basic plan offered by QuickBooks Online and is suitable for small businesses with minimal accounting needs.

Here are some key features of the Simple Start plan:

1. Income and Expense Tracking: With Simple Start, you can track your business income and expenses, helping you maintain a record of your financial transactions.
2. Invoicing: You can create and send customized invoices to your customers, making it easier to get paid for your products or services.
3. Bank Reconciliation: Simple Start allows you to connect your bank and credit card accounts to QuickBooks Online, making it easier to reconcile your financial records.
4. Reports: You can generate basic financial reports, such as profit and loss statements, to help you understand your business’s financial health.
5. Mobile App: QuickBooks Online offers a mobile app that allows you to manage your finances on the go, including creating and sending invoices.

The Simple Start plan is designed for businesses that are just starting or have straightforward accounting needs. It is typically the most affordable subscription plan offered by QuickBooks Online, with monthly pricing that often falls in the range of $25 to $30 per month. However, pricing may vary based on factors such as your location and any promotions or discounts that may be available.

Please note that QuickBooks Online periodically updates its plans and features, so it’s a good idea to check the official QuickBooks website for the most current information regarding subscription plans, features, and pricing.