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Last updated: July 8, 2026
The Balance Report is used by merchants for the reconciliation of payment activities. It contains a list of all payments, disputes, and fee-incurring events. This report is available through PayPal's website and the Secure FTP Server. You can download a sample balance report here.
Using the balance report, you can:
Review the following table for information about how to use PayPal balance reports.
After you enable standard settlement, all transactions will be available for settlement on the next day. Contact your PayPal account manager to subscribe to this report and have it delivered by SFTP daily.
| Use Cases | Report Type | Delivery Method | Recon Guide |
|---|---|---|---|
| Download a sample report |
| Reports Reconciliation Guide |
| Download a sample report |
| Reports Reconciliation Guide |
PayPal enhances these reports by adding new attributes over time. Use column names in your integration to prevent disruptions when new columns are introduced.
.csv) format./ppreports/outgoingdirectory. For help with SFTP reports, see Access SFTP reports.PayPal can enhance these reports and add additional attributes to the reports in the future. Use column names when integrating with these reports, so that your integrations don't break when new columns are added to the reports.
The naming convention of the report filename is as follows:
${encryptedSubscriptionId}-{NodeIdentifier}-{subfamily}-{templateName}-{dateCadence}-{fileNumber}-{totalFile}-{genDateTime}.{extension}.
Example:
ABC1-6ABKUHNC34696-BRR_BALANCE_RECONCILIATION_REPORT-20220601-1-1-20220602000000.CSV
For more details about file naming convention, see the glossary.
To reconcile daily changes in your PayPal account balances with your internal system of records, use the Detail Section of the Balance Report. This section provides comprehensive transaction-level data required to reconcile sales, refunds, fees, and other activities.
Net-billed fees are charged at the time of the transaction and deducted upfront from the merchant's balance.
To reconcile net-billed fees, add the amounts reflected in Total Net Fees column.
Gross-billed fees are periodically billed (for example, IC++ fees) and are not deducted immediately from the transaction.
To reconcile gross-billed fees for a specific merchant account:
All merchant reports include the following sections:
Your report contains the following sections:
| CSV Code | Section | Description | Configurable |
|---|---|---|---|
| RH | Report Header | This section includes following information:
| No |
| RS | Report Summary | This section includes following information:
| No |
| RD | Report Details | For balance transactional reports: This section includes all transactions that impacted the balances shown in the summary section. For balance summary reports: This section includes an aggregated view of all transactions that contribute to the balances in the summary section. | No |
| RF | Report Footer | This section includes the following information:
| No |
| Position | Column name | Optional/Required | Data type | Description |
|---|---|---|---|---|
| 1 | RH | Required | Static, 2 characters | Indicates that this row of data contains report body data. |
| 2 | Report Name | Required | Character varying (256) | Name of the report. The default name is BALANCE_RECONCILIATION_REPORT.If the name is customized, the report shows the custom name. |
| 3 | Report Status | Required | Success / Error | Report generation status. |
| 4 | Report Start Date and Time | Required | YYYY/MM/DD HH:MM:SS offset | The start date and time for which the data is captured in the report, where:
|
| 5 | Report End Date and Time | Required | YYYY/MM/DD HH:MM:SS offset | The end date and time for which the data is captured in the report, where:
|
| 6 | Report Generation Date and Time | Required | YYYY/MM/DD HH:MM:SS offset | The date and time when the report file was generated, in the following format: YYYY/MM/DD where:
|
| 7 | Hierarchy | Required | Character varying (256) | Encrypted PayPal account number for an account holding individual account in PayPal. |
| 8 | Timezone | Required | Character varying (256) | Time zone of the report. |
| Position | Column name | Optional/Required | Data type | Description |
|---|---|---|---|---|
| 1 | Account ID | Required | Character varying (256) | Encrypted account number of the merchant. |
| 2 | Balance | Required | Numeric (23, 2) | The beginning and ending balances for the day or the date range for which the report is generated. The beginning balance for the next day is usually the ending balance for the previous day. The ending balance is usually the opening balance and the sum of net amounts from transactions that happened during the day or a selected date range. |
| 3 | Currency | Required | Currency code Max length: 5 characters | Currency of fee. See PayPal Supported Currencies and PayPal Supported Cryptocurrencies for possible values. |
| 4 | Available | Required | Numeric (23, 8) | Amount held by PayPal because of risk and compliance rules. After risk checks are cleared, the balance is available for you to withdraw. |
| 5 | Withheld | Required | Numeric (23, 8) | Amount held by PayPal because of risk and compliance rules. After risk checks are cleared, the balance is available for you to withdraw. For cryptocurrency, the withheld balances include both hold-on-sale and hold-on-transfer. |
| 6 | Total | Required | Numeric (23, 8) | The sum of your available and withheld balances. |
| Position | Column name | Optional/Required | Data type | Description |
|---|---|---|---|---|
| 1 | RD | Required | Static, 2 characters | Descriptor advising that this section of the report contains details data. |
| 2 | Merchant Account ID | Required | Character varying (256) | Encrypted account number of the merchant. |
| 3 | Record ID | Required | Character varying (256) | Unique identifier for the transaction. |
| 4 | Related Record ID | Optional | Character varying (256) | Unique ID of a previous transaction referenced by this transaction. For example, refund transactions contain the ID of the original sale transaction. |
| 5 | Invoice ID | Optional | Character varying (256) | The invoice ID passed at the time of transaction. |
| 6 | Original invoice ID | Optional | Character varying (256) | The invoice ID of the original sale transaction. Used to link all transactions associated with the original invoice ID. |
| 7 | Partner Identifier | Optional | Character varying (256) | Identifier for the partner/ marketplace that enabled this transaction. |
| 8 | Created At | Required | YYYY-MM-DD HH:MM:SS | The UTC timestamp of when the record was created. |
| 9 | Record Type | Required | Character varying (256) | Type of the transaction. See the glossary for more information. |
| 10 | Record Subtype | Optional | Character varying (256) | Subtype of the transaction. See the glossary for more information. |
| 11 | Transaction Currency | Optional | 3-character currency code Max length: 3 characters | Currency of the transaction. See PayPal-supported currencies for possible values. |
| 12 | Gross Transaction Amount | Optional | Numeric (23, 2) | Total amount of the transaction before deducting fees. |
| 13 | Total Gross Fees | Optional | Numeric (23, 2) | Total sum of fees accrued to be billed in the upcoming statement. |
| 14 | Total Net Fees | Optional | Numeric (23, 2) | The fee amount for transactions where a transactional fee has been processed. |
| 15 | Partner Commission | Optional | Numeric (23, 2) | It is the commission charged by the partner or marketplace you do business with. |
| 16 | Net Transaction Amount | Optional | Numeric (23, 2) | It will be Gross Transaction amount (-) Total net fees (-) Partner Commission |
| 17 | Settlement Currency | Optional | Character (3) | The 3-letter ISO code identifies the merchant's settlement currency when the transaction amount is settled |
| 18 | Settlement Amount | Optional | Numeric (23,2) | It is the net transaction amount in settlement currency. |
| 19 | Pending Settlement Amount | Optional | Numeric (23,2) | Amount that is not settled based on settlement instructions received by PayPal |
| 20 | Exchange Rate | Optional | Numeric (23,8) | The exchange rate used to calculate the Settlement Amount or Pending Settlement Amount. |
| 21 | Reference Type | Optional | Character varying (256) | Possible values:
|
| 22 | Reference ID | Optional | Character varying (256) | Identifier or ID related to the reference type provided in the field reference type. |
| 23 | Payout Reference ID | Optional | Character varying (256) | Unique identifier that can be used to trace the life cycle of Payout using Payouts API. Applicable for Flexible payouts or On-demand payouts transactions. |
| 24 | Transfer ID | Optional | Character varying (256) | The unique transfer identifier that shows on the merchant's bank statement. Used to reconcile a deposit entry against the line items. |
| 25 | Transfer Account | Optional | Character varying (256) | The last 4 digits of the account where the funds were disbursed. |
| 26 | Customer Name | Optional | Character varying (256) | Name of the customer behind the transaction. |
| 27 | Payment Instrument Type | Optional | Character varying (256) | The method of payment used to process the transaction. See the glossary for more information. |
| 28 | Payment Instrument Subtype | Optional | Character varying (256) | The specific tender used to process the transaction. See the glossary for more information. |
| 29 | Card Fingerprint | Optional | Character varying (256) | Unique, privacy-safe identifier for customer’s credit or debit card that enables consistent identification of the customer across online and in-store transactions. |
| 30 | Payment Network | Optional | Character varying (256) | The credit or pin-less debit network which was used |
| 31 | Payment Channel | Optional | Character varying (256) | The channel for the payment transaction. Possible values:
|
| 32 | Payment Token | Optional | Character varying (256) | The vault token of this payment method. |
| 33 | Issuing Country | Optional | Character varying (256) | The country the issuer is domiciled in. |
| 34 | Issuing Bank | Optional | Character varying (256) | The name of the issuing bank. |
| 35 | BIN | Optional | Character varying (256) | The first 6 or 8 digits of a credit card identifying the issuer. |
| 36 | Acquirer Reference Number | Optional | Character varying (256) | ID assigned to the record by the acquirer. |
| 37 | Store ID | Optional | Character varying (256) | ID of the store where the transaction was initiated. |
| 38 | Reader ID | Optional | Character varying (256) | Terminal ID in the store where the transaction was initiated. |
| 39 | Reason Code | Optional | Character varying (256) | The reason for declining the transaction, when available. For credit card transactions, the code is a processor decline code. For bank transactions, the code is a bank decline code. For more information, see processor decline codes. For more information on UDD Sepa declines, refer here. |
| 40 | Memo | Optional | Character varying (256) | Custom information sent by user while calling API to place transaction. If nothing is passed this field would be blank. |
| 41 | Custom Field | Optional | Character varying (256) | Custom information sent by user while calling API to place transaction. If nothing is passed this field would be blank. |
| 42 | Fixed Fee | Optional | Numeric (23, 2) | Fixed fee assessed by PayPal. |
| 43 | Variable Fee Rate | Optional | Numeric (23, 2) | Variable fee assessed by PayPal. |
| 44 | Total Processing Fees | Optional | Numeric (23, 2) | The total amount of PayPal fees charged to the event. |
| 45 | FX Fixed Fee | Optional | Numeric (23, 2) | FX fixed fee assessed by PayPal. |
| 46 | FX Variable Rate | Optional | Numeric (23, 2) | FX variable fee assessed by PayPal. |
| 47 | Campaign Fees | Optional | Numeric (23, 2) | Campaign fee assessed by PayPal. |
| 48 | Credit Transaction Fees | Optional | Numeric (23, 2) | The credit-related transaction fee amount for a merchant-selected credit offering. |
| 49 | Cross Border Fee | Optional | Numeric (23, 2) | Cross-Border fee assessed by PayPal. |
| 50 | Chargeback Protection Fee | Optional | Numeric (23, 2) | Chargeback protection fee assessed by PayPal. |
| 51 | Interchange Fixed Fee | Optional | Numeric (23, 5) | The per transaction Interchange fee applied to the event. |
| 52 | Interchange Rate | Optional | Numeric (23, 2) | The rate at which the interchange was applied to the settlement amount. |
| 53 | Total Interchange Fees | Optional | Numeric (23, 5) | The total interchange fees applied to the event. |
| 54 | Total Scheme Fees | Optional | Numeric (23, 5) | The total scheme fees applied to the event. |
| 55 | Total Passthrough Fees | Optional | Numeric (23, 5) | The sum of Total Interchange Fees and Total Scheme Fees. |
| 56 | Passthrough Fee Currency | Optional | Character (3) | Currency in which passthrough fee is charged. |
| 57 | Description | Optional | Character varying (256) | Description of:
|
| 58 | Count | Optional | Numeric (256) | The count of events in this record. This will indicate the count of transactions for which the fee is getting charged. |
| 59 | Fee Period | Optional | YYYY-MM | The period when the transaction that incurred fees took place. |
| 60 | Invoicing Currency | Optional | Character (3) | Currency in which invoice is created. |
| 61 | Invoiced Fee | Optional | Numeric (23,5) | Total invoiced amount. |
| 62 | Crypto Currency | Optional | Character (Max 5) | Currency of the transaction. See PayPal Supported Cryptocurrencies for possible values. |
| 63 | Crypto Currency Gross Amount | Optional | Numeric (23, 8) | Gross transaction amount of crypto currency bought/sold/ transferred/ disputed. |
| 64 | Crypto Currency Fee | Optional | Numeric (23, 8) | Fee on crypto currency bought/sold/ transferred/ disputed. |
| 65 | Crypto Currency Net Amount | Optional | Numeric (23, 8) | Net transaction amount of crypto currency bought/sold/ transferred/ disputed. |
| Position | Column name | Optional/Required | Data type | Description |
|---|---|---|---|---|
| 1 | RF | Required | Static, 2 characters | Indicates that this row of data contains report footer data. |
| 2 | File Number | Required | Numeric (23, 2) | Indicates the current file number. This can be part of the file naming convention. |
| 3 | Total Records | Required | Numeric (23, 2) | This will be file-specific and will indicate the number of transactions included in the detail section in a file. This field should be shown in the report only if there are transactional details. |
| 4 | Total Files | Required | Numeric (23, 2) | The number of files generated for the report. |