itch.io

Hi there,
I plan to release a game on itch.io and got a question:

It's said that if you chose the "collected by itch.io" option
for the payment, itch.io is getting the money from the customer
first and paying the VAT to the authorities. The author of the
game get's payed the sum with VAT + itch.io fee excluded
to his bank or paypal account later on.

Now my question: Who is named as the seller/merchant of record in the bill
of the customer in this case? Me, the developer, or itch.io (like steam does)?

The question is especially important for developers from
Germany like me, since as small buisness, we cannot list
up VAT to customers on our bills when the customer is
from Germany too. So it makes a difference who is named on
the bill as the seller.