I am missing the tap under Reports-Standard the option "who you own". Can you help me to find or insert this option?

Hi there, AnaPSF.

Can you tell us what subscription you're using? Please know that the Bill feature is only available in QBO Essentials and Plus accounts. This means that payable reports or the What you owe section can only be found in these subscriptions. 

Additional details about this are discussed here: Reports Included in your QuickBooks Online Subscription.

If you're using Simple Start, you'll want to upgrade your subscription to be able to create bills and access the What you owe section in the Reports menu. Follow the steps in this article on how to change your account: Upgrade or Downgrade Your QuickBooks Online subscription.

I'd also like to share these articles for additional guidance and references:

• Customise Reports in QuickBooks Online
• Common Custom Reports in QuickBooks Online

The Community is always here if you need anything else.