Thanks for bringing your question to the Community. I'm here to provide information with having a customer as a vendor in QuickBooks Online.
You can add a vendor as a customer manually. Slightly changing the name of the Vendor or Customer to get around the duplicate name restriction is an option. For example, adding a period at the end of the name, and then creating the other one without one.
Here are the steps on how to create a Customer:
Hover over the Sales tab and pick Customers.
Click on New Customer on the right-hand side.
Enter the info needed to create the customer.
Press Save when done.
Here are several articles, including transactions between the two parties and managing lists: