Is it permissible to report the theft of a phone and its SIM card, knowing that only the SIM card was lost, to ensure the seriousness of the search for the thief of the SIM card and to come to an understanding with him about the calls he made, with the intention of later dropping the charge of phone theft?

The general rule is that lying is forbidden, except that it is permissible for a person to lie if there is a need for it to attain a right or ward off evil. Based on this, it is permissible to use stratagem, even lying, as long as it helps you obtain your right, provided that you do not exceed in the use of lying such that it harms others or aggresses against the one who wronged you.