App charges invoicing & accounting

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Hi everyone,

I have an important question that I need to understand.

We are located in Europe and currently have an app on the Appstore.

My question is about who is our actual client when a Shopify payout is made to us.

This is important because it determines how we register the transactions for our accounting and the invoices we will need to create as a result.

Two solutions:
- Shopify is our customer: we only edit one invoice for the total amount to Shopify on each payout
- End stores are our customers: we edit one invoice per each app charge to end stores

How are you guys handling this?

Thank you