Merchant Processing Statement

This report provides monthly summary information about your sales, charges against your sales, and both transaction and monthly fees. Starting April, 2011, you can download this report in PDF format at 9:00 AM local time on the fifth of each month. Reports that have been generated will be retained for two years to download instantly.

The Merchant Processing Statement PDF contains the following types of information:

Account Information

Your business name, address, account number, account email address, and statement period appears on the top right of the first page.


Communication about your account or other important PayPal notifications appear in this section.

Statement Summary

Account activity summary of the money that came into and left your account during the statement period.

Summary Graphs

The graph on the left shows the summary breakdown of sales and cost of sales for the statement month. The graph on the right shows month-by-month trend of sales, cost of sales, and purchases (year-by-year comparison, if data is available).

PayPal Customer Support

How to contact PayPal Customer Service on the phone, through email, or by postal mail.

Detailed Summary

Provides more detail than the Merchant Processing Statement cover page. It contains the following sections:


The money in your account is divided into the parts explained below:

Activity Overview

The Activity Overview provides details about money movements in and out of your account during the month.

Reserves and Releases

This section gives you more information about reserves activity in your account for the past month.

Payment Source Summary

This section shows online payment activity, as well as credit and debit card activity. The average sales amount is calculated as shown below:

Average sales amount = (Sales amount) / (Sales count)

Fees Summary

Transaction processing fees are calculated as shown below:

(Count * Fixed fee amount) + (Amount * % rate/100)