Microsoft Dynamics 365 online and Model-Driven PowerApps offers several advanced reporting options. Advanced reports are often necessary when business requirements demand complex calculations, returning multiple data sets, grouping large sets of data based on rules, and retrieving data from different data sources. Before creating an advanced report using SSRS, you may also consider using Advanced Find, Dashboards and Charts, or the Report Wizard in Model-Driven PowerApps/D365 Online.
In my experience, the out of the box reports offered by Dynamics 365 are not often used and in most cases, there is a need for custom reports. In such a situation, SQL Server Reporting Service reports offer many flexibilities as compared to Dynamics 365 Report wizard, and creating SSRS reports does not warrant any particular development skill.
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Creating SSRS Report for Dynamics 365 Online and Model Driven PowerApps