Most CRA duties sit with manufacturers, but importers, distributors, authorised representatives, and open source software stewards also have defined obligations. You need this role map before building compliance ownership.
For reporting, the main establishment in the Union is the Member State where decisions related to the cybersecurity of the products are predominantly taken. If there is no Union main establishment, the CRA uses a fallback order based on representatives, importers, distributors, and user location.