I think minimum would be one outlet and one light, anything else is just a bonus. The less the inspector has to look at, the less he can gig you on. I put in a 40 space 200 amp panel, with a combined meter/disconnect outside and installed two floodlights and one receptacle. Inspector didn't care one bit, was otherwise impressed with the building. Slapped a sticker on the side of the meter can, finished smoking his cigarette, got in his truck and left.
Don't forget, they have to be GFCI protected, either individual receptacles or by GFCI breakers.
Charles