I've got the information that you need on how you can acquire two user IDs in QuickBooks Online.
In QuickBooks Online, you can have one user ID per account. That said, if you want to have two user IDs, you'll need to subscribe to another QBO account.
To get a new QBO subscription, you may select your country in the link attached: QuickBooks Online International. From there, just follow the instructions to sign up for an account and enter your desired user ID.