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Thanks for dropping here in the Intuit Community, @matthias-friedl.
Being able to set user access with restrictions to selected reports is currently unavailable in QuickBooks Online (QBO).
The system will allow you to create Report Only logins to see all reports, except those with payroll or contact information, and Limited Access to view customer and vendor reports or not.
This is a great idea to add to our program. I'll submit a product request to our developers letting them know you want this option.
To invite a new user, go to the Gear icon, then select Manage Users. On the next page, select Add user, then pick a user type.
Please note that QuickBooks Online has a maximum number of users depending on your subscription. Learn about limits and what to do when you exceed the allowed user list.
To get further information about customizing your reports, use this article: Customize reports in QuickBooks Online.
You can also export reports to Excel, check this related article for the detailed steps: Export your reports to Excel from QuickBooks Online.
If you have other questions in QuickBooks, you can always get back to me anytime. I'll be more than happy to help. Have a great day!